Tennessee § 9-2-102 - Uniform accounting system.
Full text of Tennessee Tennessee Code Annotated § 9-2-102 — Uniform accounting system., with citation guidance and answers to common questions.
§ 9-2-102. Uniform accounting system.
It is the duty of the department of audit to prescribe a uniform system of bookkeeping designating the character of books, reports, receipts, and records, and the method of keeping same, in all state, county, and municipal offices, including utility districts, which handle public funds. It is the duty of all officials to adopt and use the system and the character of books, reports, and records designated; provided, that the comptroller of the treasury may approve any existing system. The approval of such systems by the comptroller of the treasury is subject to the concurrence of the commissioner of finance and administration. It is the duty of all local governments that are subject to the audit requirements of the comptroller of the treasury and that handle public funds to close their official accounting records and to have those records available for audit no later than two (2) months after the close of their fiscal year. Acts 1907, ch. 602, § 78; Shan., § 969a3; Code 1932, § 1681; mod. C. Supp. 1950, § 1681; Acts 1975, ch. 173, § 1; T.C.A. (orig. ed.), § 9-202; Acts 2015, ch. 41, § 1.
Frequently Asked Questions About Tennessee § 9-2-102
What does Tennessee Code Annotated § 9-2-102 cover?
Section 9-2-102 ("Uniform accounting system.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 9-2-102?
A common citation format is "Tennessee Code Annotated § 9-2-102" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 9-2-102 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.