Senate Bill 2093, also known as House Bill 1992, amends the Tennessee Code Annotated to clarify the operational structure and auditing requirements of the Doe Mountain recreation authority. The bill specifies that the authority is attached to the Department of Environment and Conservation solely for administrative support, which includes hiring staff. However, it maintains the authority's independence in all other aspects, ensuring that the department does not exert supervisory control over the authority. Additionally, staff employed by the authority will be considered full-time employees of the department and will be eligible for state employee benefits, subject to the appropriation of funds by the General Assembly.

The bill also revises the auditing process for the authority, mandating that it be audited by the Comptroller of the Treasury in the same manner as the Department of Environment and Conservation. If approved, the authority may hire a licensed independent public accountant for the audit, with the authority responsible for the associated costs. The Comptroller will ensure that audits comply with governmental auditing standards and will have access to the authority's records as needed. Furthermore, the authority is required to prepare an annual report of its activities, which must be publicly available and submitted to key government officials by January 31 each year.

Statutes affected:
Introduced: 11-25-109(f), 11-25-109, 11-25-113