Browse legislation and open any statute to read or ask LexChat.
30,219 statutes · page 1,500 of 1,511
United States — Tennessee
1 provisions
State and county auditors must audit county highway commission books and records when they audit other county offices, unless the county has an auditing department.
United States — Tennessee
1 provisions
These auditors may access books, records, accounts, and official bank accounts to carry out audits and reports.
United States — Tennessee
1 provisions
Auditors may summon and examine witnesses and administer oaths during investigations, and the comptroller of the treasury and commissioner of revenue must provide them reports, documents, data, or other information that will help the investigation.
United States — Tennessee
1 provisions
Auditors may collect certain delinquent amounts and taxes, and if they cannot collect without suit, the county mayor must arrange suit within 90 days; the comptroller may step in if the mayor does not.
United States — Tennessee
1 provisions
Attorney fees for collection suits are set by the county mayor or the comptroller, depending on who directs the suit, and the comptroller or governor must approve in one case; fees cannot accrue against the state or county unless collected from delinquent penalties.
United States — Tennessee
1 provisions
Each county must pay a yearly amount for auditors’ expenses to the comptroller of the treasury by June 30.
United States — Tennessee
1 provisions
Covered public-fund entities must have an annual audit of financial records and transactions, and internal audits must follow comptroller standards.
United States — Tennessee
1 provisions
Certain local and governmental agencies must order, pay for, and contract for audits, and provide the audit report to the comptroller; the comptroller can require extra audit work, charge for it, and set audit standards and a manual.
United States — Tennessee
1 provisions
A person or firm that makes an audit must send a certified copy of the audit report to the comptroller of the treasury when the report is submitted to the body that ordered the audit.
United States — Tennessee
1 provisions
If a county official or county agency misuses state-shared revenue funds, the comptroller must certify it and the commissioner must withhold county state-shared revenues; covered county officials must also post a bond.
United States — Tennessee
1 provisions
The commissioner of finance and administration may withhold county funds tied to a misappropriation.
United States — Tennessee
1 provisions
A county or county official who is aggrieved by the comptroller of the treasury’s determination may appeal that decision to the chancery court of the county where the misappropriation occurred.
United States — Tennessee
1 provisions
This section creates the Local Government Modernization Act of 2005 to support local governments in Tennessee with accounting records and financial reporting compliance.
United States — Tennessee
1 provisions
The comptroller of the treasury determines which local governments are not complying with GASB accounting and financial reporting standards, and those governments must submit an implementation work plan when the comptroller sets the date.
United States — Tennessee
1 provisions
If a local government misses the deadline to submit a work plan, the comptroller must help it develop one within 60 days, and if no agreement is reached in that period, the comptroller must provide a work plan that meets implementation requirements.
United States — Tennessee
1 provisions
If certain local governments fail to implement GASB accounting and financial reporting standards, they can lose grant eligibility or have revenue reduced until they comply.
United States — Tennessee
1 provisions
Local governments may be required to create an audit committee, and if they do, the committee’s meetings must follow notice and open-meetings rules with limited confidential executive sessions.
United States — Tennessee
1 provisions
An audit committee must create a confidential reporting process, the chair must report suspected wrongdoing to the comptroller in some cases, and retaliation for reporting is prohibited and can be a Class A misdemeanor.
United States — Tennessee
1 provisions
Local governments with audit findings must submit a corrective action plan to the comptroller or the comptroller’s designee.
United States — Tennessee
1 provisions
This section says the part is known as the Public Employee Defined Benefit Financial Security Act of 2014 and may be cited by that name.