Amends TCA Title 13.

Tennessee HB0140 amends the existing law governing human resource agencies (HRAs) by removing the requirement for audits and working papers prepared by independent public accountants to be reviewed and approved by the comptroller of the treasury prior to payment. This change affects HRAs established under the Development District Act of 1965 and their governing boards, which include county and municipal mayors, as well as state legislators. The bill maintains other reporting and auditing requirements, including the submission of annual reports and financial statements to the governor and general assembly.