Tennessee Code Title 3. Legislature § 3-7-113

(1) The fiscal review staff shall first review all audits of state departments, agencies or institutions prepared by the comptroller, pursuant to § 8-4-109, in conjunction with the chair or chairs of the fiscal review committee or the chairs' selected designees, for analysis and selection of such audits as deemed necessary for formal review by the fiscal review committee;

(2) Effective January 1, 2007, the fiscal review staff shall forward to the chair or chairs of the fiscal review committee any above mentioned audit that contains a finding, or substantially similar finding, that has been repeated in three (3) or more consecutive audit reports;

(3) Except in extraordinary circumstances, all audit reviews by the staff and committee pursuant to this section shall be conducted while the general assembly is not in session; and

(4) This section does not limit the jurisdiction of the committee to review matters contained in other audits performed by the comptroller.