SB 2093

Present law establishes the Doe Mountain Recreation Authority ("authority"") and designates its members as officers of the state in carrying out their duties. This bill attaches the authority to the department of environment and conservation (""department "") for administrative support purposes. However, for all other purposes, the authority remains independent of the department. This bill provides that staff persons employed by the authority are considered full-time employees of the department and are subject to applicable personnel laws, rules, and policies. Further, such employees are deemed state employees and are eligible f or retirement benefits from the Tennessee consolidated retirement system, health insurance benefits, and other insurance benefits available to state employees, subject to the specific appropriation of funds by the general assembly. AUDITS AND ANNUAL REPORT Present law requires the authority to be audited annually. This bill, instead, requires the authority to be audited by the comptroller of the treasury when such audit is deemed necessary. Further, the authority may employ a licensed independent public accountant to perform the audit. However, if such a licensed independent public accountant is employed, then the employment contract must be made pursuant to the terms, and on forms, prescribed by the comptroller of the treasury. Further, a copy of the au dit must be furnished to each member of the authority and to the comptroller of the treasury. This bill requires the comptroller of the treasury to ensure that audits are prepared in accordance with generally accepted governmental auditing standards. The authority is responsible for the cost of the audit. Further, the authority must provide the comptroller of the treasury with access to its books, records, and accounts whenever necessary."