Tennessee Code Title 9. Public Finances § 9-13-203

(1) “Emergency technical assistance” means direction, oversight, management, and approval of all financial dealings and transactions of a local government by the comptroller of the treasury or the comptroller’s designee;

(2) “Loan guarantee” means the guarantee by the state, acting through the state funding board under this part, of a loan to a local government from a lender other than the state; and

(3) “Local government” means any incorporated city or town, metropolitan government, or county, including enterprise funds of such government entity, or utility district for purposes of §§ 9-13-206 and 9-13-212.