Tennessee Senate Bill SB0109

Tennessee 2025-2026 Regular Session

• Introduced: 1/9/25
• Engrossed: 2/27/25
• Enrolled: 3/7/25
• Passed: 3/20/25
• Chaptered: 3/28/25

Caption

AN ACT to amend Tennessee Code Annotated, Title 6, Chapter 56, Part 4, relative to contracted certified municipal finance officers.

Summary

SB0109 amends Tennessee law governing contracted certified municipal finance officers (CMFOs). It allows a municipality to contract with a certified public accountant to perform CMFO duties, and it sets a baseline requirement that the contracted CMFO devote at least 16 hours per month to municipal financial oversight. A municipality may seek written approval from the state comptroller of the treasury to allow fewer than 16 hours per month, but that approval lasts only one year and must be renewed annually. The bill is narrowly focused on municipal financial administration and oversight. It does not create a new program so much as clarify and adjust the staffing flexibility available to local governments that use contracted finance professionals instead of employing a full-time CMFO. By tying the exception to annual comptroller approval, the bill preserves state oversight while giving municipalities some discretion to tailor the arrangement to their needs.

Impact

The act amends Tennessee Code Annotated, Title 6, Chapter 56, Part 4, specifically Section 6-56-406(d), to revise the rules for municipalities using contracted CMFOs. It affects municipalities, certified public accountants serving in CMFO roles, and the comptroller of the treasury, who gains explicit authority to approve reduced monthly service hours on a yearly basis. The law takes effect immediately upon becoming law.

Sentiment

The bill appears to have received broadly favorable and noncontroversial treatment. It passed the Senate State & Local Government Committee unanimously and later passed on the Senate floor by a wide margin, indicating strong support for the measure. The voting history suggests general agreement that the change is a practical administrative adjustment rather than a contentious policy shift.

Contention

There is little evidence of major opposition in the available record, but the only potential point of contention is the balance between municipal flexibility and state oversight. The bill requires a minimum monthly commitment from contracted CMFOs unless the comptroller grants an exception, so any debate would likely center on whether 16 hours is the right default and how much discretion municipalities should have to reduce that requirement. The recorded votes, however, show no sustained resistance to the proposal.