Title 9, Public Finances

Each state agency responsible for making or recommending decisions on block grants and related topics shall issue a written report by February 1 each year to the finance, ways and means committee of the senate; and the finance, ways and means committee of the house of representat…

The head of each state agency shall be responsible for ensuring compliance with this part, with the financial costs of compliance being assumed by each state agency.

This part shall be known and may be cited as the “Tennessee Governmental Accountability Act of 2013.”

The general assembly finds and declares that accountability in program performance is vital to effective and efficient delivery of governmental services, and to maintain public confidence and trust in government. To maximize accountability, a system of strategic planning, program…

The strategic planning, program performance measures, and performance review requirements of this part shall apply to all agencies unless exempted in this part or exempted by the commissioner of finance and administration.

(1) As used in this part, unless the context otherwise requires:(1) “Agency” or “state agency” means any unit organization of the executive department, including any official, department, board, commission, division, bureau, section, district, office, authority, committee, or cou…

(a) It is the legislative intent that the requirements of this part constitute a new approach to measuring the strategic functions and operations of each department in order for the state government to operate more efficiently and effectively. (b) The comptroller of the treasury …

(a) The commissioner of finance and administration shall annually issue instructions for the strategic plans and for the development of performance measures and standards for each program. (b) By August 15 of each year, each state agency subject to this part is required to submit…

(a) The commissioner of finance and administration shall evaluate at least annually each state agency's strategic plan and program performance measures. When necessary the commissioner of finance and administration shall update each state agency's strategic plan and program perfo…

(a) (1) Beginning August 15, 2013, and each year thereafter, each state agency subject to this part, shall submit a draft strategic plan and the agency's programs chosen for the program performance measures to the department of finance and administration for review, modification,…

(a) Each state agency shall be subject to a performance review of its activities by the comptroller of the treasury. (b) The performance review shall include such matters as the comptroller of the treasury deems appropriate related to the manner in which the entity is delivering …

(a) Notwithstanding subsection (c), to achieve full and candid participation in the planning and audit process, no strategic plan or performance review, or any information generated solely for or by any such plan or review, shall be admissible in any judicial proceeding or admini…

The director of the office of legislative administration shall develop and submit to the joint legislative services committee proposed instructions for the development of performance measures for the legislative department. The joint legislative services committee shall review su…

(a) (1) No money shall be drawn from the state treasury except in accordance with appropriations duly authorized by law. Every disbursement from the state treasury, except as hereinafter provided, shall be upon the authorization of the commissioner of finance and administration, …

(a) (1) (A) It is the policy of the state of Tennessee that all funds in the state treasury shall be invested by the state treasurer to the extent practicable.(B) (i) Investments shall be made in accordance with policy guidelines approved by resolution of the state funding board,…

(a) There is hereby established the “pooled investment fund” for the purpose of receiving and investing any money in the custody of any officer or officers of the state unless prohibited by statute to be invested. (b) Participants in the fund under this section shall be deemed to…

No person shall draw any money from the public treasury until all debts, dues, and demands owing by such person to the state are first liquidated and paid off. The commissioner of finance and administration shall not issue any warrant upon the treasury in favor of a person in def…

The commissioner of finance and administration may issue a duplicate warrant to any person to whom an original warrant was issued and which was lost, mislaid, or destroyed, in accordance with procedures established by the commissioner and approved by the state treasurer and compt…

(a) The commissioner of finance and administration is authorized to require the preparation and submission of work programs, financial reports and any other fiscal information the commissioner deems necessary before releasing any appropriations or grant to any agency, association…

With respect to any revenues or receipts collected by any department or agency with the exception of those collected by the department of revenue, other law to the contrary notwithstanding, such amounts as are determined to have been erroneously paid may be refunded by such proce…

(a) The state funding board shall determine whether a need exists for a longer-term investment fund for funds in the custody of the state treasurer. Upon determining that such a need exists, the state funding board may, by resolution duly adopted, create an intermediate-term inve…

(a) As used in this section, “public funds” means state revenues appropriated in the general appropriations act. (b) The general assembly finds that it is the public policy of this state that public funds shall not be obligated nor expended, nor shall a contract be entered into w…

(a) There is hereby created the Tennessee interagency cash flow committee, as an interagency committee, for the purpose of establishing, compiling, and maintaining a periodic cash flow report relative to all material sources and all material uses of pooled investment fund cash pr…

Notwithstanding any law to the contrary, no member of any state board or commission established by law or pursuant to law, which receives an appropriation, regardless of the source of funding, shall receive any compensation, whether denominated per diem or by whatever name called…

(a) Notwithstanding any requirement of this part, or any other law to the contrary, on and after April 22, 2015, the state treasurer may, in the state treasurer's sole discretion, invest money in the custody of any officer or officers of the state, which is otherwise required to …

The purpose of this part is to enable local governments in this state to participate in a pooled investment fund for the investment of idle public funds. For purposes of this part, the local governments that can participate in the fund are those entities listed in § 9-1-107(b). T…

The local government investment pool in existence as of April 14, 2022, remains in full force and effect if and until the state funding board terminates the fund pursuant to this part, and is subject to the provisions of this part. The funds invested in the local government inves…

(1) The state funding board may:(1) Establish and reestablish a local government investment pool that is subject to § 9-4-602, consisting of the aggregate of all participating local government funds placed in the custody of the state treasurer, subsequent to the termination of th…

(1) The state treasurer may:(1) Implement and administer the local government investment pool, including, but not limited to, effectuating the decisions of the state funding board and any delegated duties;(2) Approve each participant's application and agreement to participate in …

(a) A local government desiring to participate in the local government investment pool shall submit an application and agreement on a form prescribed by the state treasurer with a resolution passed by the local government's governing body demonstrating approval to participate in …

(a) All investments purchased in the fund belong jointly to the fund participants and the participants must share capital gains, income, and losses on a pro rata basis. (b) In the event that the local government investment pool experiences a negative interest rate, it may result …

(1) As used in this part:(1) “Bullion” means precious metals that are formed into uniform shapes and quantities such as ingots, bars, or plates, with uniform content and purity, as are suitable for or customarily used in the purchase, sale, storage, transfer, and delivery of bulk…

(a) Subject to appropriation, the state treasurer may purchase and sell gold or precious metal bullion or specie that will be directly owned by the state, and in the custody of the state treasurer. (b) The state treasurer may make and enter into contracts, trust instruments, agre…

There is hereby created within the general fund a special account to be known as the “state office buildings and support facilities revolving fund.”

Any unencumbered funds and any unexpended balance of the fund remaining at the end of any fiscal year shall not revert to the general fund, but shall be carried forward until expended in accordance with this part.

Interest accruing on investments and deposits of the fund shall be returned to the fund and remain a part of the fund.

Moneys in the fund shall be invested by the state treasurer for the benefit of the fund pursuant to § 9-4-603. The fund shall be administered by the commissioner of general services in accordance with policy established by the state building commission.

(1) The state office buildings and support facilities revolving fund is to provide for:(1) Operating expenses for office buildings and support facilities;(2) Debt service payments on general obligation bonds authorized to build or acquire office buildings and support facilities;(…

Notwithstanding any law to the contrary, there shall be deposited in the fund any and all appropriations made either in the general appropriations act, including any rents for leased state facilities covered by the fund, or in any other act which is for the purpose of funding the…

Lease payments for space occupied by state agencies, including the legislative and judicial branches, shall be established by policy issued by the commissioner of general services and approved by the state building commission; provided, however, that until such time as a policy s…

This chapter is known and may be cited as the “State Lending Transparency Act.”

(1) As used in this chapter:(1) “Governmental entity” means a branch, department, agency, commission, or instrumentality of state or local government;(2) “Local government” means a county, municipality, city, or other political subdivision of this state;(3) “State credit support …

(a) (1) At the end of each fiscal year, the comptroller of the treasury shall report on all state lending programs and state credit support programs in a single document, including a cite to each individual lending program's statutory authority.(2) The report must include:(A) The…

(a) As used in this section:(1) “Department” means the department of finance and administration; and(2) “Division” means the department's division of budget. (1) “Department” means the department of finance and administration; and (2) “Division” means the department's division of…

This chapter is known and may be cited as the “Essential Governmental Employee Housing Act of 2026.”