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HB0185 • 2026

Municipal Government

AN ACT to amend Tennessee Code Annotated, Title 6, Chapter 56, Part 4, relative to contracted certified municipal finance officers.

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Jones R, Seal
Last action
2025-03-28
Official status
Comp. became Pub. Ch. 44
Effective date
Not listed

Plain English Breakdown

Checked against official source text during the last sync.

Changes to Certified Municipal Finance Officers

This bill allows municipalities in Tennessee to contract with certified public accountants as CMFOs for less than 16 hours per month if approved by the comptroller of the treasury.

What This Bill Does

  • Allows a municipality to hire a certified public accountant as a CMFO if the accountant spends at least 16 hours per month on financial work, unless the comptroller of the treasury gives permission for less time.
  • Requires the comptroller of the treasury's approval for a contracted CMFO to spend less than 16 hours per month on financial oversight.
  • Makes these approvals valid for one year and requires municipalities to ask for new approvals each year.

Who It Names or Affects

  • Municipalities in Tennessee that hire certified public accountants as CMFOs
  • Certified public accountants who work as contracted CMFOs

Terms To Know

certified municipal finance officer (CMFO)
A person with special training to handle a municipality's money and financial records.
comptroller of the treasury
An official who manages government finances and ensures that public funds are used correctly.

Limits and Unknowns

  • The bill does not specify what happens if a municipality fails to get approval for less than 16 hours of work.
  • It is unclear how the comptroller of the treasury decides whether to approve fewer hours.

Bill History

  1. 2025-03-28 Tennessee General Assembly

    Comp. became Pub. Ch. 44

  2. 2025-03-28 Tennessee General Assembly

    Effective date(s) 03/20/2025

  3. 2025-03-28 Tennessee General Assembly

    Pub. Ch. 44

  4. 2025-03-20 Tennessee General Assembly

    Signed by Governor.

  5. 2025-03-12 Tennessee General Assembly

    Transmitted to Governor for action.

  6. 2025-03-11 Tennessee General Assembly

    Signed by H. Speaker

  7. 2025-03-10 Tennessee General Assembly

    Signed by Senate Speaker

  8. 2025-03-07 Tennessee General Assembly

    Enrolled and ready for signatures

  9. 2025-03-06 Tennessee General Assembly

    Passed H., Ayes 92, Nays 0, PNV 0

  10. 2025-03-03 Tennessee General Assembly

    Comp. SB subst.

  11. 2025-03-03 Tennessee General Assembly

    Sponsor(s) Added.

  12. 2025-03-03 Tennessee General Assembly

    H. Placed on Regular Calendar for 3/6/2025

  13. 2025-03-03 Tennessee General Assembly

    Motion to reconsider adopted.

  14. 2025-03-03 Tennessee General Assembly

    Motion to lift from table adopted.

  15. 2025-03-03 Tennessee General Assembly

    Passed H., Ayes 90, Nays 0, PNV 0

  16. 2025-03-03 Tennessee General Assembly

    Subst. for comp. HB.

  17. 2025-03-03 Tennessee General Assembly

    Rcvd. from S., held on H. desk.

  18. 2025-02-27 Tennessee General Assembly

    H. Placed on Consent Calendar for 3/3/2025

  19. 2025-02-27 Tennessee General Assembly

    Engrossed; ready for transmission to House

  20. 2025-02-27 Tennessee General Assembly

    Passed Senate, Ayes 32, Nays 0

  21. 2025-02-27 Tennessee General Assembly

    Motion to reconsider adopted.

  22. 2025-02-27 Tennessee General Assembly

    Passed Senate, Ayes 32, Nays 0

  23. 2025-02-26 Tennessee General Assembly

    Placed on cal. Calendar & Rules Committee for 2/27/2025

  24. 2025-02-25 Tennessee General Assembly

    Placed on Senate Regular Calendar for 2/27/2025

  25. 2025-02-25 Tennessee General Assembly

    Recommended for passage, refer to Senate Calendar Committee

  26. 2025-02-19 Tennessee General Assembly

    Rec. for pass; ref to Calendar & Rules Committee

  27. 2025-02-18 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 2/25/2025

  28. 2025-02-12 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 2/19/2025

  29. 2025-02-12 Tennessee General Assembly

    Rec. for pass by s/c ref. to State & Local Government Committee

  30. 2025-02-05 Tennessee General Assembly

    Placed on s/c cal Cities & Counties Subcommittee for 2/12/2025

  31. 2025-01-28 Tennessee General Assembly

    Assigned to s/c Cities & Counties Subcommittee

  32. 2025-01-27 Tennessee General Assembly

    P2C, ref. to State & Local Government Committee

  33. 2025-01-16 Tennessee General Assembly

    Intro., P1C.

  34. 2025-01-15 Tennessee General Assembly

    Filed for introduction

  35. 2025-01-15 Tennessee General Assembly

    Passed on Second Consideration, refer to Senate State and Local Government Committee

  36. 2025-01-14 Tennessee General Assembly

    Introduced, Passed on First Consideration

  37. 2025-01-09 Tennessee General Assembly

    Filed for introduction

Official Summary Text

To ensure competence in the handling of municipal funds and the protection of public moneys, present law requires each municipality to have in it
s employ at least one certified municipal finance officer (CMFO) or an exempt individual as recorder, city clerk, director of finance, or other official or employee who has oversight responsibilities regarding the municipality's financial operations. Pre
s
ent law authorizes a municipality to contract with a certified public accountant to perform the duties of a CMFO.

Present law requires a contracted CMFO to devote a minimum of 16 hours per month to financial oversight on behalf of the municipality. Th
is bill revises this provision to not apply if the municipality has sought and received written approval from the comptroller of the treasury for its contracted CMFO to devote less than 16 hours per month. Such approvals are valid for one year, and munic
i
palities must request a new approval from the comptroller of the treasury each year.

ON MARCH 3, 2025, THE HOUSE LIFTED THE TABLING MOTION, RECONSIDERED ITS ACTION IN PASSING SENATE BILL 109, AND RESET SENATE BILL 109.

Current Bill Text

Read the full stored bill text 
SENATE BILL 109
By Seal

HOUSE BILL 185
By Jones R

HB0185
000681
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 6,
Chapter 56, Part 4, relative to contracted certified
municipal finance officers.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 6-56-406(d), is amended by deleting
the subsection and substituting instead:
(d) Notwithstanding this section, a municipality may contract with a certified
public accountant to perform the duties of a CMFO. The contracted CMFO shall devote
a minimum of sixteen (16) hours per month to financial oversight on behalf of the
municipality, unless the municipality has sought and received written approval from the
comptroller of the treasury for its contracted CMFO to devote less than sixteen (16)
hours per month to financial oversight on behalf of the municipality. Such approvals are
valid for one (1) year. Municipalities must request a new approval from the comptroller
of the treasury each year.
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.