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TENNESSEE STATUTES AND CODES
49-7-3001 - Annual internal financial audits.
49-7-3001. Annual internal financial audits.
(a) The trustees of the University of Tennessee shall require annual internal financial audits of the offices of the university president and the chief executive officers of the institutions comprising the system. The audits shall be reviewed by the board of trustees and the comptroller of the treasury.
(b) The board of regents of the state university and community college system shall require annual internal financial audits of the offices of the chancellor and the chief executive officers of the institutions comprising the system. The audits shall be reviewed by the board of regents and the comptroller of the treasury.
(c) The audits shall be performed for each fiscal year and shall be completed and furnished to the system's governing body and the comptroller of the treasury by October 1 following the close of each fiscal year.
[Acts 2004, ch. 768, § 1.]