(a) Each institution of higher education shall report to the Tennessee higher education commission, on an annual basis, an accounting of student activity fees.
(b) The Tennessee higher education commission shall publish, as part of the Tennessee Postsecondary Education Fact Book, a financial disclosure statement for student activity fees.
(c) The financial disclosure statement shall account for the student activity fees on a campus-by-campus basis. At a minimum the following information shall also be included with the financial disclosure statement:
(1) The number of undergraduate and graduate students enrolled;
(2) Source of any student activity fees according to the number of students enrolled as undergraduate or graduate students;
(3) The expenditure of the student activity fees; and
(4) Funds not expended during the disclosure period.
(d) This section shall only apply to public institutions of higher education.
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