Tennessee § 9-3-402 - Determination of local governments not in compliance with accounting and financial reporting standards — Development of work plan.
Full text of Tennessee Tennessee Code Annotated § 9-3-402 — Determination of local governments not in compliance with accounting and financial reporting standards — Development of work plan., with citation guidance and answers to common questions.
§ 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. Acts 2005, ch. 191, § 1; 2018, ch. 499, § 1.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 9-3-402
What does Tennessee Code Annotated § 9-3-402 cover?
Section 9-3-402 ("Determination of local governments not in compliance with accounting and financial reporting standards — Development of work plan.") 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 § 9-3-402?
A common citation format is "Tennessee Code Annotated § 9-3-402" (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 § 9-3-402 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.