An analysis of sunset legislation in Tennessee

The Governmental Entity Review Law - Sunset Law - was adopted by Tennessee lawmakers in 1977 to enhance the efficiency and effectivenesss of executive branch agencies. This research examines the history of the legislation and its adoption with a particular emphasis on Tennessee. Audit reports, legislative action on entities reviewed, agency adoption of audit alternatives, and public administrators' opinions of the audit function are examined to assess the impact of the legislation. The results indicate, that even though audit reports are perceived as useful and accurate in Tennessee, they are minimally utilized by agency administrators and state legislators to alter the operations of state entities.