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TABLE OF CONTENTS PREFACE INTRODUCTION i ii SECTION A GENERAL INFORMATION A-1 Comptroller’s Responsibility A-1 Auditing Standards and Audit Requirements A-1 Coverage A-2 Audit Period A-3 Legal and Contractual Compliance A-3 Competency A-3 Awarding Audit Contract A-3 Comptroller’s Approval of Audit Contracts A-4 Electronic Contracting and Reporting Requirements Electronic Reports A-5 Consideration of Fraud and Illegal Acts and Audit Procedures A-6 Confirmations from State A-7 General Report Outline A-10 Special Reporting Considerations A-12 Current Developments Affecting Reporting A-12 SECTION B REPORTING AND AUDITING REQUIREMENTS TENNESSEE COUNTIES (INCLUDING RELATED COMPONENT UNITS) B-1 Background B-1 Financial Reporting General B-2 Additional Requirements of the Comptroller’s Office B-2 County Schools – Centralized Cafeteria Funds B-4 Office of Assessor of Property B-4 SECTION C REPORTING AND AUDITING REQUIREMENTS TENNESSEE MUNICIPALITIES (INCLUDING RELATED COMPONENT UNITS) C-1 Background C-1 Financial Reporting General C-2 Additional Requirements of the Comptroller’s Office C-2 Municipal Schools – Centralized Cafeteria Funds C-7 Municipal Schools – Board of Education C-7 SECTION D REPORTING AND AUDITING REQUIREMENTS
SPECIAL PURPOSE GOVERNMENTS (INCLUDING RELATED COMPONENT UNITS) D-1 Emergency Communications Districts D-1 Background D-1 Financial Reporting General D-1 Housing Authorities D-2 Background D-2 Financial Reporting General D-2 Additional Requirements of the Comptroller’s Office D-2 Public Utility Districts D-3 Background D-3 Financial Reporting General D-3 Additional Requirements of the Comptroller’s Office D-3 Public Charter Schools D-5 Background D-5 Financial Reporting General D-5 Additional Requirements of the Comptroller’s Office D-5 Other Special Purpose Governments D-6 Background D-6 Financial Reporting General D-6 Additional Requirements of the Comptroller’s Office D-6 SECTION E REPORTING AND AUDITING REQUIREMENTS NONPROFIT ORGANIZATIONS E-1 Nonprofit Organizations E-1 Background E-1 Program-Specific Audit E-2 Financial Reporting General E-2 Additional Requirements of the Comptroller’s Office E-2 SECTION F REPORTING AND AUDITING REQUIREMENTS INTERNAL SCHOOL FUNDS AND CENTRALIZED CAFETERIA FUNDS F-1 Internal School Funds F-1 Background F-1 Activity and Certain Other Internal School Funds F-2 Background F-2 Financial Reporting
Page 1: S T A T E O F T E N N E S S E E DEP
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
Page 17 and 18: Auditing Standards and Requirements
Page 31 and 32: SECTION B REPORTING AND AUDITING RE
Page 33 and 34: Reporting and Auditing Requirements
Page 35 and 36: SECTION C REPORTING AND AUDITING RE
Page 43 and 44: SECTION D REPORTING AND AUDITING RE
Page 51 and 52: SECTION E REPORTING AND AUDITING RE
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Reporting and Auditing Requirements
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SECTION G REPORTING AND AUDITING RE
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SECTION H 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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SECTION JK QUICK REFERENCE LINKS Au
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Quick Reference Links - Section JK
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Example Schedules - Section APP.A A
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Example Schedules - Section APP.A S
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Example Schedules - Section APP.A S
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Example Schedules - Section APP.A F
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Fraud Risk AssessmentCurrent Develo
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Audit Procedures - Section APP.C 2.
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Audit Procedures - Section APP.C 2.
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Audit Procedures - Section APP.C (C
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Laws and Regulations - Section APP.
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APPENDIX E MISCELLANEOUS Audit Proc
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Miscellaneous - Section APP.E APP.E
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47 Miscellaneous - Section APP.E AP
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EXAMPLE OF A PROPOSAL EVALUATION ME
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