Terms Used In Tennessee Code 8-34-318

  • board: means the board provided for in part 3 of this chapter. See Tennessee Code 8-34-101
  • Retirement: means withdrawal from membership with a retirement allowance granted under chapters 34-37 of this title. See Tennessee Code 8-34-101

The records of employment and compensation of employees of any political subdivision and other employers participating in the retirement system shall be subject to audit and certification by the board of trustees in accordance with rules and regulations adopted by the board for such purpose. The board may by agreement with the comptroller of the treasury establish a procedure using the personnel of the office of the comptroller of the treasury to audit and certify such records.