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Auditing Standards and Requirements - Section A Although the above requirements have been in place for many years, we have had different situations where audit firms have failed to meet their contractual obligation as referenced above. The Tennessee State Board of Accountancy will be informed of all future failures to meet the above referenced contractual obligations so that they may take whatever disciplinary action they deem appropriate. Confirmations from State Certain state confirmations related to counties, municipalities, and school food service funds are distributed by the Division of Local Government Audit of the Comptroller’s Office on the web. However, the division cannot assemble the confirmations until all state departments provide the necessary information. For additional information regarding on-line confirmations, please see the Comptroller’s web site (ON-LINE CONFIRMATIONS - LOCAL GOVERNMENT AUDIT). If you need additional information, the division’s mailing address and FAX number are: Comptroller of the Treasury Division of Local Government Audit Suite 1500 James K. Polk State Office Building Nashville, TN 37243-1402 FAX (615) 741-6216 The following is a list of confirmations available through the Comptroller’s web site. Check the web for updates in this listing. (Banks approved to operate in the Tennessee Bank Collateral Pool, and grantor agency contacts are available on the web. Program guidelines and requirements must be confirmed directly with the grantor.) 1. State-shared revenues to counties (a) Excise Tax (b) Petroleum Special (c) Mineral Severance Tax (d) Coal Severance Tax (e) Gas-Oil Severance Tax (f) Mixed Drink Tax (g) Income Tax (h) Gasoline and Motor Fuel Tax (i) Gas 1989 (j) Gas 3 Cent (k) Beer Tax (l) Alcoholic Beverage Tax & Special Alcoholic Beverage Tax (m) Local Option Sales Tax (n) TVA-In Lieu of Tax (o) Flood Control (p) Forest Title I or Forest Title III A-10
Auditing Standards and Requirements - Section A (q) (r) (s) (t) Telecommunications Sales Tax Forest Product Sales Police Jurisdictions – Unauthorized Substances Tax Business Tax (Trustee and County Clerk) 2. State-shared revenues to municipalities (a) Income Tax (b) Gasoline and Motor Fuel Tax (c) Gas 1989 (d) Gas 3 Cent (e) Beer Tax (f) TVA-In Lieu of Tax (g) Sales Tax (h) Local Options Sales Tax (i) Mixed Drink Tax (j) Petroleum Special (k) Excise Tax (l) Telecommunications Sales Tax (m) Police Jurisdictions – Unauthorized Substances Tax (n) Alcoholic Beverage Tax 3. Wholesale Beer Tax Payments 4. Subrecipient Payments (including certain separate THDA Payments) (This information has not been available for the last few years. Continued efforts are being made to provide this information in the future. Please check our website for the current status.) 5. County roads payments and local road enhancement payments to county and municipal governments 6. TVA payments to counties 7. Mortgage realty payments to counties 8. Fish and game license payments to counties 9. Local Government Insurance Cooperative Insolvency Assessment 10. Gross value of commodities distributed to school systems (detailed distributions are not currently available) 11. Gross value and detailed distributions of commodities to certain nonprofit organizations A-11
Page 1 and 2: S T A T E O F T E N N E S S E E DEP
Page 3 and 4: SPECIAL PURPOSE GOVERNMENTS (INCLUD
Page 5 and 6: Trust Funds - Procedures IJ-5 Resid
Page 7 and 8: PREFACE This audit manual supersede
Page 9 and 10: Introduction This manual sets forth
Page 11 and 12: (9) Establish minimum standards for
Page 13 and 14: Section 9-3-213, Tennessee Code Ann
Page 15 and 16: SECTION A GENERAL INFORMATION Compt
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SECTION JK QUICK REFERENCE LINKS Au
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Quick Reference Links - Section JK
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Audit Procedures - Section APP.C 2.
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Audit Procedures - Section APP.C 2.
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APPENDIX E MISCELLANEOUS Audit Proc
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47 Miscellaneous - Section APP.E AP
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EXAMPLE OF A PROPOSAL EVALUATION ME
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