The comptroller of the treasury, with the approval of the governor, shall devise a modern and effective bookkeeping and accounting system to be used by all county officials and agencies receiving and disbursing the revenues of the state or any political subdivision thereof, and shall prescribe the minimum standards that shall be required under such system.
Standard accounting system
Tenn. Code Ann. § 5-8-501, under Accounting System and Reports.
Tenn. Code Ann. § 5-8-501