Tenn. Code Ann. § 33-4-209: Designation of trustees for patients or residents - Audit

(a) The commissioner may designate employees of the department to serve as trustees for service recipients if the terms of the trust have been approved in writing by the commissioner and the attorney general and reporter.

(b) All assets, funds, and other property held as a part of the corpus of trust and income from the trust shall be audited annually by the state.