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State efJmnessee
PUBLIC CHAPTER NO. 44
SENATE BILL NO. 109
By Seal
Substituted for: House Bill No. 185
By Renea Jones, Hawk, Farmer
AN ACT to amend Tennessee Code Annotated, Title 6, Chapter 56, Part 4, relative to contracted
certified municipal finance officers.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 6-56-406(d), is amended by deleting the
subsection and substituting instead:
(d) Notwithstanding this section, a municipality may contract with a certified public
accountant to perform the duties of a CMFO. The contracted CMFO shall devote a minimum
of sixteen (16) hours per month to financial oversight on behalf of the municipality, unless the
municipality has sought and received written approval from the comptroller of the treasury for
its contracted CMFO to devote less than sixteen (16) hours per month to financial oversight on
behalf of the municipality. Such approvals are valid for one (1) year. Municipalities must
request a new approval from the comptroller of the treasury each year.
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.
SENATE BILL NO. 109
PASSED: March 6, 2025
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\- - RANDY,.McNALL Y
SPEAKER OF THE SENATE
CA~EXTON,SPEAKER
HOUSE OF REPRESENTATIVES
L APPROVED this day of (Y\a~ 2025
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