Tenn. Code Ann. § 9-18-103: Guidelines for assessment of compliance

The commissioner of finance and administration, in consultation with the comptroller of the treasury, shall establish guidelines for the assessment, by management of state agencies and higher education institutions, of the risks and systems of internal control to determine compliance with the requirements of § 9-18-102 . The commissioner, in consultation with the comptroller of the treasury, may modify the guidelines from time to time as deemed necessary.