Tennessee § 7-84-728 Audit

Tennessee Statutes

§ 7-84-728 — Audit

Tennessee § 7-84-728

Title7

This text of Tennessee § 7-84-728 (Audit) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 7-84-728 (2026).

Text

(a)All books of accounts and financial records of the district are subject to annual audit by the comptroller of the treasury or the comptroller's designee. The host municipality shall pay for the cost of any audit.

(b)The comptroller of the treasury shall ensure that audits are prepared in accordance with generally accepted governmental auditing standards and determine if the audits meet minimum audit standards prescribed by the comptroller of the treasury. An audit must not be accepted as meeting the requirements of this section until approved by the comptroller of the treasury.

(c)All audits must be completed as soon as practicable after the end of the fiscal year of the host municipality. One (1) copy of each audit must be furnished to each member of the governing body and the compt

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(a) All books of accounts and financial records of the district are subject to annual audit by the comptroller of the treasury or the comptroller's designee. The host municipality shall pay for the cost of any audit. (b) The comptroller of the treasury shall ensure that audits are prepared in accordance with generally accepted governmental auditing standards and determine if the audits meet minimum audit standards prescribed by the comptroller of the treasury. An audit must not be accepted as meeting the requirements of this section until approved by the comptroller of the treasury. (c) All audits must be completed as soon as practicable after the end of the fiscal year of the host municipality. One (1) copy of each audit must be furnished to each member of the governing body and the comptroller of the treasury.