Amends TCA Title 13.
Tennessee SB0116 amends the existing law regarding 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, specifically altering the oversight and audit process for these agencies. Key provisions include the continued requirement for HRAs to prepare annual reports and financial statements, but with reduced oversight from the comptroller regarding independent audits.
Tennessee SB0116 amends the existing law regarding 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, specifically altering the oversight and audit process for these agencies. Key provisions include the continued requirement for HRAs to prepare annual reports and financial statements, but with reduced oversight from the comptroller regarding independent audits.
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