On 06/30/2013 the Audit Manual was updated. For a markup copy ...
On 06/30/2013 the Audit Manual was updated. For a markup copy ...
On 06/30/2013 the Audit Manual was updated. For a markup copy ...
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APPENDIX D<br />
LAWS AND REGULATIONS<br />
1. Selected State Laws Affecting Counties<br />
Counties must comply with federal, state, local laws and regulations, grant requirements, and<br />
contract requirements. When determining which laws and regulations have a material direct or<br />
indirect impact on <strong>the</strong> financial statements, both qualitative and quantitative aspects must be<br />
considered. No one source summarizes all applicable laws and regulations. The following list<br />
references should only be used as a guideline in determining which state laws affect a county<br />
and should not be considered a comprehensive list. These references do not necessarily<br />
represent <strong>the</strong> most significant laws, but represent areas in which recurring questions have<br />
arisen.<br />
Selected Tennessee Code Annotated references for Counties<br />
<strong>Audit</strong>s<br />
Section 4-3-<strong>30</strong>1 - <strong>30</strong>4<br />
Section 8-4-109<br />
Section 9-3-2<strong>06</strong><br />
Section 9-3-211<br />
Section 9-3-401 et. seq.<br />
Section 18-2-105<br />
Section 39-14-103<br />
Section 39-14-1<strong>30</strong><br />
Section 39-16-401<br />
Section 39-16-402<br />
Section 39-16-403<br />
Section 39-16-501<br />
Section 39-16-504<br />
Section 40-15-105(a)<br />
and 40-35-313(a)<br />
General audit requirement<br />
<strong>Audit</strong>s of governmental entities, Comptroller authorized<br />
Comptroller to have access to all books and records<br />
Annual audits required<br />
Local Government Modernization Act of 2005/<strong>Audit</strong><br />
Committees<br />
Criminal Statutes<br />
Clerks of court - embezzlement<br />
Theft of property<br />
Destruction of valuable papers with intent to defraud<br />
Definitions of public misconduct<br />
Official misconduct<br />
Official oppression<br />
Definitions for interference with government operations<br />
Destruction of and tampering with governmental records<br />
Public officials and appointed officials ineligible for pretrial<br />
diversion or probation for criminal offences committed in<br />
<strong>the</strong>ir official capacity or that involve <strong>the</strong> duties of <strong>the</strong>ir office.<br />
<strong>For</strong>matted: Font: 12 pt<br />
APP.D-1