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Laws and Regulations - Section APP.D Records Section 7-82-308 Section 7-82-401 Section 7-82-401 Section 8-44-104 Minutes Audit–accounting manual–books and records Publishing financial statements & travel expenses Minutes open for public inspection Other Section 7-82-113 Section 7-82-307(b)(1)(B) Section 7-82-402 Section 7-82-403 Section 7-82-801 Section 12-4-101 Section 62-2-107 Section 66-29-101 Section 68-221-904 Expenditures must be for a lawful district purpose Petitioner(s) to remove commissions to file $350 bond Telephone listing, office address Rates Purchasing policy Conflict of interest Employment of licensees in public works Unclaimed property Operators–certified APP.D-15
APPENDIX E MISCELLANEOUS Audit Procurement Guide This document is included in the audit manual to assist auditors in understanding the audit environment in the State of Tennessee. Local governments are encouraged but not required to use this guide. APP.E-1
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S T A T E O F T E N N E S S E E DEP
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SPECIAL PURPOSE GOVERNMENTS (INCLUD
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Trust Funds - Procedures IJ-5 Resid
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PREFACE This audit manual supersede
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Introduction This manual sets forth
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(9) Establish minimum standards for
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Section 9-3-213, Tennessee Code Ann
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SECTION A GENERAL INFORMATION Compt
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Auditing Standards and Requirements
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SECTION B REPORTING AND AUDITING RE
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Reporting and Auditing Requirements
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SECTION C REPORTING AND AUDITING RE
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SECTION D REPORTING AND AUDITING RE
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SECTION E REPORTING AND AUDITING RE
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SECTION G REPORTING AND AUDITING RE
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SECTION I REPORTING AND AUDITING RE
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SECTION IJ REPORTING AND AUDITING R
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