[Repealed effective 7/1/2024]

(a) For purposes of this section:

Terms Used In Tennessee Code 9-1-111

  • Agriculture: means :
    (i) The land, buildings and machinery used in the commercial production of farm products and nursery stock. See Tennessee Code 1-3-105
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
  • Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105
(1) “Designated state agency” means:

(A) Department of agriculture;
(B) Department of financial institutions;
(C) Department of environment and conservation;
(D) Department of correction;
(E) Department of economic and community development;
(F) Department of education;
(G) Board of trustees of the University of Tennessee;
(H) Board of regents of the state university and community college system;
(I) Local governing boards of trustees of state universities;
(J) Department of general services;
(K) Department of human services;
(L) Department of commerce and insurance;
(M) Department of labor and workforce development;
(N) Department of mental health and substance abuse services;
(O) Department of human resources;
(P) Department of health;
(Q) Department of revenue;
(R) Department of safety;
(S) Department of tourist development;
(T) Department of transportation;
(U) Department of the treasury;
(V) Department of veterans services;
(W) The military department; and
(X) Bureau of TennCare;
(2) “Federal receipts” means the federal financial assistance, as defined in 31 U.S.C. § 7501, that is reported as part of a single audit; and
(3) “Single audit” has the same meaning as defined in 31 U.S.C. § 7501.
(b) Subject to subsections (c) and (d), a designated state agency shall for each year designated in subsection (g), on or before October 31, prepare a report that:

(1) Reports the aggregate value of federal receipts the designated state agency received for the preceding fiscal year;
(2) Reports the aggregate amount of federal funds appropriated by the general assembly to the designated state agency for the preceding fiscal year;
(3) Calculates the percentage of the designated state agency’s total budget for the preceding fiscal year that constitutes federal receipts that the designated state agency received for that fiscal year; and
(4) Develops plans for operating the designated state agency if there is a reduction of:

(A) Five percent (5%) in the federal receipts that the designated state agency receives;
(B) Twenty-five percent (25%) in the federal receipts that the designated state agency receives; and
(C) One hundred percent (100%) in the federal receipts that the designated state agency receives.
(c) The report required by subsection (b) that the department of education prepares must include the information required by subdivisions (b)(1)-(3) for each school district, including special school districts, and each charter school within the public education system.
(d) Each designated state agency that prepares a report in accordance with subsection (b) shall submit the report to the department of finance and administration on or before November 1 of each year designated by subsection (g).
(e)

(1) The department of finance and administration shall, on or before November 30 of each year designated by subsection (g), prepare a report that:

(A) Compiles and summarizes the reports the department of finance and administration receives in accordance with subsection (d); and
(B) Compares the aggregate value of federal receipts each designated state agency received for the previous fiscal year to the aggregate amount of federal funds appropriated by the general assembly to that designated state agency for that fiscal year.
(2) The department of finance and administration shall, as part of the report required by subdivision (e)(1), compile a list of designated state agencies that do not submit a report as required by this section.
(f) The department of finance and administration shall submit the report required by subsection (e) to the chairs of the finance, ways and means committees of the house of representatives and the senate on or before January 15 of each year following the year designated by subsection (g).
(g) Reports required by this section must be prepared in 2019, 2021, and 2023.
(h) This section is repealed on July 1, 2024.