9-3-406 - Establishment of process for confidential reporting of suspected illegal, improper, wasteful or fraudulent activity Retaliatory activities prohibited.

TENNESSEE STATUTES AND CODES

9-3-406 - Establishment of process for confidential reporting of suspected illegal, improper, wasteful or fraudulent activity Retaliatory activities prohibited.

9-3-406. Establishment of process for confidential reporting of suspected illegal, improper, wasteful or fraudulent activity Retaliatory activities prohibited.

(a) An audit committee created pursuant to this chapter shall establish a process by which employees, taxpayers or other citizens may confidentially report suspected illegal, improper, wasteful or fraudulent activity. The detailed information received pursuant to such a report of illegal, improper, wasteful or fraudulent activity or any investigation of this activity, except those matters disclosed in the final reports, shall be considered audit working papers and shall be confidential under the provisions of title 10, chapter 7.

(b) Section 50-1-304 shall apply to all local government employees. In addition, no local government employees shall suffer any of the prohibited retaliatory actions specified in § 50-1-304 for reporting or cooperating with the audit committee, internal auditors, or auditors from, or approved by, the comptroller of the treasury, or for reporting any facts to the local government to which the audit committee is attached. Any person who knowingly and willingly retaliates or takes adverse action of any kind against any person for reporting alleged wrongdoing pursuant to this chapter commits a Class A misdemeanor.

[Acts 2009, ch. 368, § 2.]