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Auditing Standards and Requirements - Section A 2. The six cross-cutting requirements for ARRA grants that are presented in the latest compliance supplement. 3. Audit requirements for ARRA Section 1512 reporting as presented in the latest compliance supplement. The reporting section of the compliance supplement is currently being revised, but at the date of this publication, auditors must examine the award number, award amount, award amount received, and award amount expended. 4. Requirements of Compliance Supplement Appendix VII. A-16
SECTION B REPORTING AND AUDITING REQUIREMENTS TENNESSEE COUNTIES (INCLUDING RELATED COMPONENT UNITS) Background County government in Tennessee may be structured in several ways. The Constitution of the State of Tennessee states that the General Assembly may provide alternate forms of county government, including the right to charter. The Constitution also allows a county to organize under a consolidated form of government. Numerous state statutes and private acts, as well as rules and regulations, govern a county’s financial operations. (GO TO SELECTED LAWS – APPENDIX D) Additionally, the county legislative body may enact resolutions establishing policy or procedure, authorize various activities, and transact other business such as adopting budgets, filling vacancies, creating boards or authorities, making appointments to boards or authorities, and authorizing the issuance of bonds and notes. In each county, there are a minimum of 11 county offices: 1. County Trustee 7. General Sessions Court Clerk 2. County Mayor 8. Chancery Court Clerk and Master 3. Department of Education 9. Register 4. Department of Highways 10. Sheriff 5. County Clerk 11. Assessor of Property 6. Circuit Court Clerk The county mayor serves as the chief fiscal officer of a county, although the mayor has little control over the assessment of property, the collection of property tax, the salaries and disbursements of other elected county officials, and some county-owned institutions. In most counties, the county mayor is responsible for administering general county operations. The education and highway departments make up the other primary areas of a county government’s fiscal operations. These three offices or departments are known as a county’s “program agencies.” The county trustee, as the treasurer for the county, collects taxes and other revenues B-1
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Page 7 and 8: PREFACE This audit manual supersede
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EXAMPLE OF A PROPOSAL EVALUATION ME
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