HB2178 — Utilities, Utility Districts - As enacted, clarifies that for the audited financial reports of certain self-sufficient utilities, non-cash charges arising from changes to or the implementation of pension and other post-employment benefit standards promulgated by the GASB are excluded when determining a change in net position. - Amends TCA Section 7-82-401 and Section 68-221-1010.

HB2178 — Utilities, Utility Districts - As enacted, clarifies that for the audited financial reports of certain self-sufficient utilities, non-cash charges arising from changes to or the implementation of pension and other post-employment benefit standards promulgated by the GASB are excluded when determining a change in net position. - Amends TCA Section 7-82-401 and Section 68-221-1010. · Informed CitizenryHB2178 amends Tennessee Code Annotated Sections 7-82-401 and 68-221-1010 regarding the financial reporting of utility districts and water or wastewater facilities. The bill clarifies that when dete…Open in Informed Citizenry