This bill creates a fund within the state treasury to be known as the Hurricane Helene disaster recovery fund ("fund") to consist of grants, appropriations by the general assembly, federal funds to the extent permitted by federal law and regulation, and any other moneys made available to the Tennessee emergency management agency (TEMA) for the purposes of such fund from any other source. TEMA must use the fund to pay county recovery grants and direct assistance recovery grants to eligible counties to assist with disaster recovery efforts in those counties resulting from flooding caused by Hurricane Helene. APPROPRIATIONS This bill provides that it is the legislative intent that the fund consists of an initial appropriation of $2 million from the general fund, with $100 million to be allocated for county recovery grants and $100 million to be allocated for direct assistance recovery grants. Unless directed otherwise, any grants, subsequent appropriations by the general assembly, federal funds to the extent permitted by federal law, and other moneys made available to TEMA for the purposes of the fund from any other source, including gifts, must be allocated equally between county recovery grants and direct assistance recovery grants. COUNTY RECOVERY GRANTS Subject to the availability of funds, this bill requires TEMA to provide county recovery grants as follows to provide financial assistance to counties for infrastructure engineering and general expenses directly related to flood damage resulting from Hurricane Helene:  $15 million to Johnson County; $20 million to Carter County; $10 million to Washington County; $15 million to Unicoi County; $17 million to Greene County; $5 million to Sullivan County; $15 million to Cocke County; and $3 million to Hawkins County. DIRECT ASSISTANCE RECOVERY GRANTS Subject to the availability of funds, this bill requires TEMA to provide direct assistance recovery grants to counties included in a declaration made on or after September 26, 2024, and prior to October 3, 2024, for a disaster certified by the federal emergency management agency. TEMA must consider appropriate factors, including population, property damage, and need, and allocate grants to counties accordingly. Each county that receives direct assistance recovery grants must disburse funds from such grants to households on a first-come, first served basis after considering need and availability of funds. Application Process This bill requires TEMA to develop and provide to counties a standardized application form for households to apply for direct assistance recovery grant funds. The application must require a demonstration of need, according to the category of need specified from the applicant. Distribution This bill requires the office of the county mayor or county executive to administer the application process and disbursement of funds to eligible households. Such office is authorized to hire temporary staff to assist with implementing this bill, and may use a percentage of direct assistance recovery grant funds received from TEMA to pay reasonable expenses for the administration and disbursement of grant funds and the wages of temporary staff. Counties receiving grant funds must set and publish the beginning and end dates of the application period, which must begin on the effective date of this bill, and end 30 days after that date. A county has 15 days to review applications, and funds must be awarded within 15 days of the end of the review period and disbursed as expeditiously as possible. Only one application may be submitted per household. Permissible Uses This bill provides that direct assistance recovery grant funds must be used only to assist eligible households with (i) repairing or replacing damaged real or personal property; (ii) replacing the loss of personal effects; and (iii) paying rent and utilities. Recordkeeping This bill requires the county to keep a record of disbursed direct assistance recovery grant funds for purposes of an audit by the comptroller of the treasury. The record must include each application, applicant's name and residential address, amount requested, amount received, and the category or categories of need specified. The record must be kept for the period of time as required and determined by the comptroller of the treasury. The county must also publish on the county's website, an aggregated report that details the number of applications received, the number of applications approved, the total amount of funds requested, the total amount of funds disbursed, and the total amount of funds expended on grant administration. AUDIT BY COMPTROLLER This bill provides that the fund and disbursements of county recovery grants and direct assistance recovery grants are subject to examination and audit by the comptroller. FALSE CLAIMS VIOLATION If a person filing a claim or invoice for a grant or grant funds, including for reimbursement, knowingly makes a false, fictitious, or fraudulent statement or representation, or knowingly submits false, fictitious, or fraudulent documentation or information to a county, TEMA, or the state treasurer, then this bill provides that such person is liable under the False Claims Act, which generally authorizes a political subdivision of the state to bring a civil action to recover up to three times the amount of damages sustained and civil penalties between $2,500-$10,000 for each false claim.