Tennessee Code Title 9. Public Finances § 9-3-402

The comptroller of the treasury shall determine those local governments that are in noncompliance with the accounting and financial reporting standards established by the Governmental Accounting Standards Board (GASB). Those governments determined to be in noncompliance with GASB accounting and financial reporting standards shall be required to submit an implementation work plan to the comptroller of the treasury on a date prescribed by the comptroller. The chief executive officer of the local government shall serve as the primary person with authority and responsibility for development and submission of the local government's work plan, which shall include the primary government and all component units of the local government. The work plan shall include due dates and responsible persons or parties for implementation.