Tennessee Code Title 4. State Government § 4-3-308

(a) There is established within the office of the comptroller of the treasury an office of research and education accountability, which shall conduct research, analyses, evaluations, and other projects as may be assigned to it by the general assembly or the comptroller, or that the office may determine to be necessary to inform discussions and decisions in the general assembly.

(b) The office of research and education accountability shall be accorded access to and may examine any information, records, books, data, or reports maintained by any agency of this state, whether or not the information is subject to public inspection. Each agency shall fully cooperate with the office of research and education accountability in providing such access in the performance of the duties of the office. The office of research and education accountability shall maintain inviolate any privileged or confidential information so acquired and any record or writing so defined by law.

(c) The office of research and education accountability shall report its findings annually to the general assembly.

(d) As used in this section, “agency” means: