reglab/housing_qa huggingface dataset:
TN Code § 9-3-208 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 3 - Local Governments|Part 2 - General Audit Provisions|§ 9-3-208. Report and Collection of Delinquencies

  These auditors are authorized to collect any amounts that their audits may show to be due and owing to the state and county from any such county official; and also to collect any delinquent or unpaid inheritance and succession taxes and privilege and ad valorem taxes that may be due and owing to the county and state, and to report the same to the county mayor for the portion of the same due to the county, and they shall report to the comptroller of the treasury the portion of the same due to the state; provided, that the same can be collected by the auditors without suit.   But in the event the auditors cannot collect the sums without suit, they shall report the same to the county mayor and to the comptroller of the treasury, and it shall be the duty of the county mayor to have the county attorney of such county, if there be a county attorney elected, and if not, then an attorney of such county mayor's selection residing in the county, to institute suit or suits for the collection of these sums so reported by these auditors within ninety (90) days from the date of receiving such report; provided, that the same has not been barred by the statute of limitation; and provided further, that if it is in the matter of inheritance or succession taxes, that the full time for making payment of same has expired, or, if pending on exception, when disposition is made of such exception. In the event the county mayor fails or refuses to have such suits instituted as herein provided, within ninety (90) days after receiving such report, the comptroller of the treasury may appoint an attorney to institute and prosecute a suit or suits for the benefit of the state and county.
TN Code § 9-3-209 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 3 - Local Governments|Part 2 - General Audit Provisions|§ 9-3-209. Attorney's Fees for Collection of Delinquencies

  When suits are instituted by the county mayor or by the comptroller of the treasury as herein provided, the fee to be allowed and paid the attorney for such attorney's services shall be fixed by the county mayor where the suit is instituted by direction of the county mayor, but the same shall be approved by the comptroller of the treasury; and, where suits are instituted by direction of the comptroller of the treasury upon the failure of the county mayor, such attorney's fees shall be fixed by the comptroller of the treasury, with the approval of the governor.   No attorney's fees shall accrue against the state or county unless they are collected by the attorney from penalties of delinquents.
TN Code § 9-3-210 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 3 - Local Governments|Part 2 - General Audit Provisions|§ 9-3-210. County Contributions to Expenses of Audit

  For the purpose of contributing to the expenses and compensation of the auditors, each county shall pay into the office of the comptroller of the treasury, on or before June 30 of each year, the same to be paid into the state treasury by the comptroller of the treasury, an amount to be determined on the basis of thirty-six cents (36¢) for each person in the county as shown by the population of the county under the last or any future federal census.   Beginning July 1, 2017, and using that year as a base, the foregoing thirty-six cents (36¢) shall be annually increased by three percent (3%), with fractional changes rounded to the nearest one cent (1¢). However, the comptroller of the treasury may, at the comptroller's discretion, reduce the amount required to be paid under this section when the work performed justifies the reduction.
TN Code § 9-3-211 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 3 - Local Governments|Part 2 - General Audit Provisions|§ 9-3-211. Annual Audit in Each Political Subdivision and Special Taxing District

  An annual audit of financial records and transactions covering each fiscal year shall be made of each department, office, agency, division or board which is charged with the care and control of public funds, in each political subdivision and special taxing district and which is not now required by law to be audited by the office of the comptroller of the treasury.   Such audit for each fiscal year shall be made and completed no later than the close of the succeeding year.   All audits performed by internal audit staffs of any such department, office, agency, division or board shall be conducted in accordance with the standards established by the comptroller of the treasury, pursuant to § 4-3-304(9).
TN Code § 9-3-212 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 3 - Local Governments|Part 2 - General Audit Provisions|§ 9-3-212. Duty to Order and Pay for Audits — Audit Standards — Rules and Regulations

  It is the duty of each political subdivision, special taxing district, board, commission, educational cooperative, intergovernmental cooperative or other governmental agency, including, but not limited to, municipal corporations, utility districts, school boards, and housing authorities created under the Housing Authorities Law, compiled in title 13, chapter 20, part 1, with respect to all funds under its control, to order and pay for such audit and for any other audit which it is required to perform under state law, and to contract with certified public accountants, public accountants, or the department of audit to make such audit.   The comptroller of the treasury, when the comptroller deems it necessary, may require any audit required of any such agency, or any investigative or review work in addition to such audit which, in the exercise of the comptroller's discretion, the comptroller believes necessary to ascertain or correct errors, irregularities, or defaults in the management and disbursement of funds controlled by such agency, to be conducted by the department of audit; provided, that the comptroller may also charge such agency for additional investigative or review work or additional accounting services which the comptroller may deem necessary.   Nothing herein shall amend or modify any requirement of a general or private act for an audit by a certified public accountant or public accountant. This section shall apply to political subdivisions, special taxing districts, boards, commissions, educational cooperatives, intergovernmental cooperatives, and any other governmental agency, including, but not limited to, municipal corporations, utility districts, school boards, and housing authorities created under the Housing Authorities Law, compiled in title 13, chapter 20, part 1, which are otherwise subject to financial audit by the state or federal government. In addition to the other requirements of this section, such agency shall furnish a copy of such audit report to the comptroller of the treasury.   The comptroller of the treasury, through the department of audit, shall be responsible for determining that such audits are prepared in accordance with generally accepted governmental auditing standards and that such audits meet the minimum standards prescribed by the comptroller. The comptroller of the treasury shall prepare a uniform audit manual as is required to assure that the books and records are kept in accordance with generally accepted accounting principles and that the minimum audit standards prescribed by the comptroller are met.
TN Code § 9-3-213 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 3 - Local Governments|Part 2 - General Audit Provisions|§ 9-3-213. Person or Firm Making Audit to Furnish Copy to Comptroller of the Treasury

 Any person or firm making such audit shall furnish a certified copy of the audit report to the office of the comptroller of the treasury at the same time of submitting such report to the body that ordered the audit to be made.
TN Code § 9-3-301 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 3 - Local Governments|Part 3 - Misappropriation of State-Shared Funds|§ 9-3-301. Misappropriation of State-Shared Funds by Counties — Withholding of Funds — Bond

  In the event that any county official, department, commission or other agency of any county, misappropriates any funds paid to the county from state-shared revenues to the extent that such is in violation of any state law, the comptroller of the treasury, upon determination by a certified audit that such a misappropriation has occurred, shall certify the same to the commissioner of finance and administration.   Upon such certification, the commissioner shall withhold, or cause to be withheld, from state-shared revenues from all other agencies, commissions, departments, or officials of the county, a sum equal to the ratio of the amount misappropriated during the fiscal year to all the state-shared revenues payable to all agencies or departments of the county during the fiscal year, as applied to the amount of state-shared revenues, the individual agency or department was due from state-shared revenues during the fiscal year.   Any county official vested by law with the authority to administer state-shared funds shall furnish a good and sufficient bond in the amount of one hundred thousand dollars ($100,000), or in a greater sum as the county legislative body may determine, payable to the state, to indemnify the county against the loss of any funds occurring as a result of such person's unlawful or dishonest acts. The bond shall be prepared in accordance with title 8, chapter 19, approved by the county legislative body, recorded in the office of the county register of deeds and transmitted to the office of the county clerk for safekeeping.
TN Code § 9-3-302 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 3 - Local Governments|Part 3 - Misappropriation of State-Shared Funds|§ 9-3-302. Funds May Be Withheld in Year Subsequent — Amount Equal to Amount Misappropriated

 The commissioner of finance and administration may withhold such funds as specified in § 9-3-301 from distribution to the county during the fiscal year immediately subsequent to the year the misappropriation took place. Upon such certification, the commissioner may withhold or cause to be withheld, from state-shared revenues distributed to the county, for use by a particular agency or department in which the misappropriation occurred, a sum equal to the amount misappropriated.
TN Code § 9-3-303 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 3 - Local Governments|Part 3 - Misappropriation of State-Shared Funds|§ 9-3-303. Right to Appeal the Determination of Comptroller of the Treasury

 Any county or county official aggrieved by the determination of the comptroller of the treasury may appeal such decision to the chancery court of the county where the misappropriation occurred.
TN Code § 9-3-401 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 3 - Local Governments|Part 4 - Local Government Modernization Act of 2005|§ 9-3-401. Short Title

 In order to ensure local governments in Tennessee maintain adequate accounting records and comply with generally accepted accounting principles for financial accounting and reporting, there is hereby created the “Local Government Modernization Act of 2005.”
TN Code § 9-3-402 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 3 - Local Governments|Part 4 - Local Government Modernization Act of 2005|§ 9-3-402. Determination of Local Governments Not in Compliance With Accounting and Financial Reporting Standards — Development of Work Plan

 The comptroller of the treasury shall determine those local governments that are in noncompliance with the accounting and financial reporting standards established by the Governmental Accounting Standards Board (GASB). Those governments determined to be in noncompliance with GASB accounting and financial reporting standards shall be required to submit an implementation work plan to the comptroller of the treasury on a date prescribed by the comptroller. The chief executive officer of the local government shall serve as the primary person with authority and responsibility for development and submission of the local government's work plan, which shall include the primary government and all component units of the local government. The work plan shall include due dates and responsible persons or parties for implementation.
TN Code § 9-3-403 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 3 - Local Governments|Part 4 - Local Government Modernization Act of 2005|§ 9-3-403. Assistance to Develop Work Plan

 If a local government fails to submit a work plan by the date prescribed, the comptroller shall provide assistance to the local government to develop a work plan within sixty (60) days of the date the plan should have been filed. If the local government does not agree to a work plan within this sixty-day period, the comptroller shall provide a work plan that meets the requirements for implementation.
TN Code § 9-3-406 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 3 - Local Governments|Part 4 - Local Government Modernization Act of 2005|§ 9-3-406. Establishment of Process for Confidential Reporting of Suspected Illegal, Improper, Wasteful or Fraudulent Activity — Retaliatory Activities Prohibited

  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. If the information provided causes the chair of the audit committee to believe that illegal, improper, wasteful, or fraudulent activity may have occurred, then the chair of the audit committee shall report the information to the office of the comptroller of the treasury pursuant to title 8, chapter 4, part 5. The detailed information received and generated pursuant to a report of suspected illegal, improper, wasteful, or fraudulent activity, shall be considered audit working papers and is therefore not an open record pursuant to title 10, chapter 7.   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.
TN Code § 9-3-407 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 3 - Local Governments|Part 4 - Local Government Modernization Act of 2005|§ 9-3-407. Corrective Action Plan

 Each local government with one (1) or more audit findings in its annual audit shall submit a corrective action plan to the comptroller of the treasury or the comptroller's designee in a manner as prescribed by the comptroller or the comptroller's designee that addresses the actions taken or to be taken in response to each audit finding received in the annual audit. The corrective action plan must provide the name or names of the contact person or persons responsible for the corrective action, the corrective action taken or planned, and the anticipated completion date. If the local government does not agree with an audit finding, or believes corrective action is not required, the corrective action plan must state the reasons and justifications for that disagreement or belief.
TN Code § 9-3-501 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 3 - Local Governments|Part 5 - Public Employee Defined Benefit Financial Security Act of 2014|§ 9-3-501. Short Title

 This part shall be known and may be cited as the “Public Employee Defined Benefit Financial Security Act of 2014.”
TN Code § 9-3-502 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 3 - Local Governments|Part 5 - Public Employee Defined Benefit Financial Security Act of 2014|§ 9-3-502. Applicability of Part

 This part shall apply to political subdivisions that provide defined benefit plans not administered by the Tennessee consolidated retirement system.
TN Code § 9-3-503 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 3 - Local Governments|Part 5 - Public Employee Defined Benefit Financial Security Act of 2014|§ 9-3-503. Part Definitions

  As used in this part, unless the context otherwise requires:  “Actuarially determined contribution” (ADC), formerly known as the “actuarially required contribution” means the actuarially determined annual required contribution that incorporates both the normal cost of benefits and the amortization of the pension plan's unfunded accrued liability;   “Pension plan” means the defined benefit pension plan established and maintained by a political subdivision for its employees, excluding a political subdivision's participation in the Tennessee consolidated retirement system pursuant to title 8, Chapters 3 4–37. The term “pension plan” shall include all pension plans that are open or closed to membership, and shall also include the plural, referring to any and all pension plans provided by a political subdivision;   “Political subdivision” means any local governmental entity, including, but not limited to any municipality, metropolitan government, county, utility district, school district, public building authority, housing authority, emergency communications district, and development district created and existing pursuant to the laws of this state, or any instrumentality of government created by any one (1) or more of the named local governmental entities;   “Political subdivision employee” means any person in the employ of a political subdivision who participates in the political subdivision's pension plan;   “Unfunded accrued liability” means the actuarially determined accrued liabilities of the pension plan that are greater than the actuarially determined value of the pension plan assets.
TN Code § 9-3-506 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 3 - Local Governments|Part 5 - Public Employee Defined Benefit Financial Security Act of 2014|§ 9-3-506. Provisions Applicable to Political Subdivision's Administration of Pension Plan Benefits

  The following shall apply to all political subdivisions subject to this part:   For political subdivision employees hired on or after May 22, 2014, the political subdivision may freeze, suspend or modify benefits, employee contributions, plan terms and design on a prospective basis;   Subdivision (a)(1)(A)  does not affect any judicial precedents or statutory law as they apply to employees who were employed prior to May 22, 2014;     For any pension plan that is funded below sixty percent (60%), the political subdivision shall not establish a benefit enhancement until it has received written approval by the state treasurer. For the purposes of this subdivision (a)(2), “benefit enhancement” means any change in member benefits, benefit structure, or benefit formula provided by a political subdivision relative to its pension plan that, according to the political subdivision's actuary, will or is estimated to permanently, temporarily, or intermittently increase either the employer or employee contributions or the liabilities of the pension plan; and   For political subdivisions with an existing pension plan as of May 22, 2014, the political subdivision shall not establish a new pension plan that changes the funding policy, increases the employer cost, or adds to the unfunded accrued liability of an existing pension plan until it has received written approval from the state treasurer. For the purposes of this subdivision (a)(3), a political subdivision establishes a new pension plan by taking any or a combination of the following actions:  Establishing a tier that has not been previously provided as part of a pension plan;   Reopening a previously closed pension plan or previously closed tier of a pension plan; or   Establishing a plan that is different from the political subdivision's existing pension plan.       The accrued benefits earned prior to any adjustment pursuant to subdivision (a)(1) shall remain an enforceable right and may not be reduced without the written consent of the political subdivision employee, unless the employee is subject to the forfeiture of the employee's retirement benefits in accordance with § 8-35-124.    Notwithstanding any other law, for political subdivision employees hired on or after May 22, 2014, nothing under state law confers to participants in the pension plan an implied right to future retirement benefit arrangements, and such participants may not assert the indefinite continuation of the retirement formulas, contribution rates, eligibility ages, or any other provision of the pension plan.   Subdivision (c)(1) does not affect any judicial precedents or statutory law as they apply to employees who were employed prior to May 22, 2014.
TN Code § 9-4-101 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 4 - State Funds, State Budget and Appropriations|Part 1 - Definitions|§ 9-4-101. Collateral

 “Collateral” means eligible collateral pledged by a state depository.
TN Code § 9-4-102 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 4 - State Funds, State Budget and Appropriations|Part 1 - Definitions|§ 9-4-102. Default

 “Default” may include, but is not limited to:   The failure of any state depository to return any state deposit, including earned interest, in accordance with the terms of the deposit contract;   The failure of any state depository to pay any check, draft or warrant drawn by the state treasurer;   The failure of any state depository to honor any request for electronic transfer of funds to the state;   The failure of any state depository to account for any check, draft, warrant, order, deposit certificate or money entrusted to it by the state;   The issuance of any order of any court or the taking of any formal action by any supervisory authority, which has the effect of restraining a state depository from making payments of deposit liabilities;   The appointment of a receiver for a state depository; or   Any other action which the state treasurer determines to place state deposits in jeopardy.
TN Code § 9-4-104 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 4 - State Funds, State Budget and Appropriations|Part 1 - Definitions|§ 9-4-104. Loss

 “Loss” includes, but is not limited to:   The principal amount of the state deposit;   All accrued interest through the date of default;   Additional interest at the rate the state deposit was earning on the total of subdivisions (1) and (2) through the day of payment to the state by a liquidator or other third party or through the date of sale by the state treasurer or the state treasurer's agent; and   Attorney's fees incurred in recovering state deposits.
TN Code § 9-4-105 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 4 - State Funds, State Budget and Appropriations|Part 1 - Definitions|§ 9-4-105. Required Collateral

 “Required collateral” means collateral whose market value is equal to one hundred five percent (105%) of the value of the state deposit secured thereby, less so much of such amount as is protected by the federal deposit insurance corporation.
TN Code § 9-4-106 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 4 - State Funds, State Budget and Appropriations|Part 1 - Definitions|§ 9-4-106. State Deposit

 “State deposit” means all state funds which are placed in a state depository, plus interest accrued thereon.