Tenn. Code Ann. § 49-7-215

An audit of the Tennessee higher education commission, the University of Tennessee board of trustees and the board of regents may be conducted by the comptroller of the treasury. If such audit is conducted, the audit shall specifically focus on overlap in mission, cost inefficiencies, management practices and the restructuring of higher education stipulated by the implementation of Acts 2010 (1st Ex. Sess.), ch. 3. If such audit is conducted, the audit shall be submitted to the education committee of the senate and the education committee of the house of representatives for review and recommendation.