Tennessee Code 49-2-609 – Audit
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Terms Used In Tennessee Code 49-2-609
- Property: includes both personal and real property. See Tennessee Code 1-3-105
- School support organization: means a booster club, foundation, parent teacher association, parent teacher organization, parent teacher support association, or any other nongovernmental organization or group of persons whose primary purpose is to support a school district, school, school club, or academic, arts, athletic or social activities related to a school, that collects or receives money, materials, property or securities from students, parents or members of the general public. See Tennessee Code 49-2-603
A school support organization or any group or organization that collects and raises money, materials, property or securities while representing itself to be a school support organization shall be subject to audit by the office of the comptroller of the treasury.