Amends TCA Section 40-35-302.

Present law requires a private entity that provides probation supervisory services to, among other things, maintain records on all misdemeanor defendants sentenced to be supervised by the entity. These records are subject to audit, both fiscal and performance, at any reasonable time and upon reasonable notice by the court or courts in which the entity operates or their duly appointed representatives. These records must be maintained in accordance with generally accepted accounting principles. These provisions do not apply in Moore, Lake, Carroll, Obion, Weakley, Franklin, and Coffee counties.<br /> <br /> This bill extends the authority to audit such providers to the comptroller of the treasury and requires the probation service provider to pay for the audit by the comptroller. The comptroller may appoint a certified public accountant to conduct the audit. <br /> <br /> This bill also removes the requirement that the above-described records of the providers be maintained in accordance with generally accepted accounting principles.<br /> <br /> ON MARCH 28, 2019, THE HOUSE SUBSTITUTED SENATE BILL 293 FOR HOUSE BILL 203, ADOPTED AMENDMENT #1, AND PASSED SENATE BILL 293, AS AMENDED.<br /> <br /> AMENDMENT #1 specifies that the provisions for audits and reviews by the comptroller will apply in all counties, including those counties listed above in the bill summary that are exempt from the audits by the courts. <br /> <br />