{"data":{"id":"us-tn/tenn.-code-ann.-49-14-104","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 49-14-104","heading":"Reports - Legislative intent","body":"The governing boards of all public institutions of higher education shall establish a policy requiring that annual reports detailing expenditures made by, at the direction of, or for the benefit of a system head or chief executive of an institution are to be filed with their respective boards. It is the legislative intent that the policy require the report of discretionary expenditures, which shall include, but not be limited to, unrestricted gifts, foundation funds, athletic funds, sponsorship fees, licenses and royalty funds, and other such funds that would not be included in the operating budget for the system head's or chief executive's office. System heads or chief executives shall not have the authority to grant themselves an exception to fiscal, spending, or travel policies established by their boards or by statute.","path":["TN Code","Title 49","Chapter 14"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"dedbe93256e528b0785687d1a6692db6e402ad24d729f14833eafc35439ac124","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-49-14-103","next":"us-tn/tenn.-code-ann.-49-14-105"},"notice":"GroundRules: Original legal text. Not legal advice."}