Recreational Areas

Plain English Breakdown

The bill does not specify how much audits will cost.

Doe Mountain Recreation Authority Changes

This bill connects the Doe Mountain Recreation Authority to the Department of Environment and Conservation for administrative support but keeps its independence in other areas.

What This Bill Does

• Connects the Doe Mountain Recreation Authority to the Department of Environment and Conservation for administrative support purposes, including hiring staff.
• Makes employees of the authority full-time state workers who can get retirement benefits, health insurance, and other perks if money is given by the government.
• Changes how audits are done. The comptroller of the treasury will decide when an audit is needed and can hire a public accountant to do it.
• Requires the authority to give copies of its financial reports to each member and the comptroller of the treasury.

Who It Names or Affects

• The Doe Mountain Recreation Authority
• Employees working for the authority
• The Department of Environment and Conservation

Terms To Know

Comptroller of the Treasury

A person who manages government money and makes sure it is used correctly.

Audit

An official check to see if a company or organization's financial records are correct.

Limits and Unknowns

• The bill does not specify the cost of audits.
• It is unclear what specific changes this will bring for the authority’s day-to-day operations beyond administrative support and audit requirements.

Official Summary Text

Present law establishes the Doe Mountain Recreation Authority ("authority") and designates its members as officers of the state in carrying out their duties. This bill attaches the authority to the department of environment and conservation ("department
") for administrative support purposes. However, for all other purposes, the authority remains independent of the department.

This bill provides that staff persons employed by the authority are considered full-time employees of the department and are subject to applicable personnel laws, rules, and policies. Further, such employees are deemed state employees and are eligible f
or retirement benefits from the Tennessee consolidated retirement system, health insurance benefits, and other insurance benefits available to state employees, subject to the specific appropriation of funds by the general assembly.

AUDITS AND ANNUAL REPORT

Present law requires the authority to be audited annually. This bill, instead, requires the authority to be audited by the comptroller of the treasury when such audit is deemed necessary. Further, the authority may employ a licensed independent public
accountant to perform the audit. However, if such a licensed independent public accountant is employed, then the employment contract must be made pursuant to the terms, and on forms, prescribed by the comptroller of the treasury.
Further, a copy of the au
dit must be furnished to each member of the authority
and to the comptroller of the treasury.

This bill requires the comptroller of the treasury to ensure that audits are prepared in accordance with generally accepted governmental auditing standards. The authority is responsible for the cost of the audit. Further, the authority must provide the
comptroller of the treasury with access to its books, records, and accounts whenever necessary.

Current Bill Text

SENATE BILL 2093
By Crowe

HOUSE BILL 1992
By Hill
HB1992
011501
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 4;
Title 11, Chapter 25 and Title 70, relative to the
Doe Mountain recreation authority.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 11-25-109(f), is amended by deleting
the subsection and substituting:
(f)
(1) The authority is attached to the department of environment and
conservation for administrative support purposes only. Such administrative
support includes, but is not limited to, the hiring of staff persons. For all other
purposes, the authority is independent from the department. The autonomy and
powers of the authority are not affected by the attachment, and the department
has no other supervisory control over the council.
(2) Staff persons employed by the authority are considered full-time
employees of the department of environment and conservation and are subject to
applicable personnel laws, rules, and policies, including, but not limited to, leave,
compensation, classification, and travel requests.
(3) Employees serving as staff for the authority are state employees as
defined under § 8-42-101, and are eligible for retirement benefits from the
Tennessee consolidated retirement system, health insurance benefits, and other
insurance benefits available to state employees. This subsection (f) is subject to
the specific appropriation of funds by the general assembly.

- 2 - 011501

SECTION 2. Tennessee Code Annotated, Section 11-25-113, is amended by deleting
the section and substituting:
(a) The authority is subject to audit by the comptroller of the treasury in the same
manner as the department of environment and conservation is audited.
(b)
(1) If approved by the comptroller of the treasury, the authority may
employ a licensed independent public accountant to perform the audit.
(2) If the authority employs a licensed independent public accountant to
perform the audit, the employment contract between the authority and the
independent accountant must be made pursuant to the terms and on forms
prescribed by the comptroller of the treasury.
(3) The authority shall pay the cost of any audit required by this section.
(c) The comptroller of the treasury shall ensure that audits are prepared in
accordance with generally accepted governmental auditing standards and determine if
the audits meet minimum audit standards prescribed by the comptroller of the treasury.
No audit may be accepted as meeting the requirements of this section until approved by
the comptroller of the treasury.
(d) A copy of the audit must be furnished to each member of the authority and to
the comptroller of the treasury.
(e) The comptroller of the treasury, or the comptroller of the treasury's
designated representative, shall have access to the authority's books, records, and
accounts whenever such access is deemed necessary by the comptroller of the treasury
or the comptroller of the treasury's designated representative.
(f) The authority shall prepare an annual report of its business affairs and
transactions, a copy of which must be made available for public inspection, and filed by

- 3 - 011501

January 31 of each year with the comptroller of the treasury, the governor, the speaker
of the house of representatives, and the speaker of the senate.
SECTION 3. This act takes effect upon becoming a law, the public welfare requiring it.