Tennessee is a leader in government accountability. Through the Department of Audit, the Comptroller’s Office is responsible for ensuring financial integrity in regard to a governmental entity’s financial position and results of operations, compliance with applicable statutes, grant agreements, rules and regulations, and/or its record of efficiency and effectiveness.
The Department of Audit comprises three divisions:
State Audit and Local Government Audit perform audits in accordance with auditing standards generally accepted in the United States and generally accepted government auditing standards issued by the Comptroller General of the United States in Government Auditing Standards (Yellow Book).
The Division of State Audit aids the legislature in ensuring that state government is accountable to the citizens of Tennessee. State Audit conducts financial and compliance audits, performance audits, information systems audits, attestation engagements, and special studies to provide the General Assembly, Governor, and citizens of Tennessee with objective information about the state’s financial condition and the performance of the state’s agencies and programs. The division also audits the state’s Annual Comprehensive Financial Report and the Single Audit Report.
State Audit is organized into three audit sections:
State Agency Audits Section
This section audits functional areas of departments, agencies, and institutions of state government, as well as federally-sponsored programs, in accordance with the Single Audit Act. Through the audit of the state’s Annual Comprehensive Financial Report and other audits, the section determines whether financial operations are conducted properly, whether financial statements are presented fairly, and whether the organization has complied with applicable laws, regulations, and grant agreements. This section also conducts performance audits to provide information on the efficiency and effectiveness of government agencies and programs in accordance with the Governmental Entity Review Law. The section presents the audit results to the General Assembly’s Government Operations Committees. The State Agency Audits section may conduct other performance audits as risks are identified in statewide processes and programs or agency-specific operations and activities.
Information Systems Audit Section
This section supports the work of the other audit sections by performing information systems reviews of state agencies, colleges, and universities and performing data retrieval and computer forensic analysis.
Medicaid/TennCare Audit Section
Under an agreement with the Tennessee Department of Finance & Administration, this section provides rate-setting and examination services for the Medicaid nursing facility program and for critical access hospitals, federally-qualified health centers, and rural health clinics under the TennCare program.
State Audit Leadership
|Kathy Stickel (Bio)||Director||Kathy.Stickel@cot.tn.gov||615.747.5241|
|Robyn Probus||Assistant Director,
State Agency Audits
|Brent Rumbley||Assistant Director,
Information Systems Audit
State Agency Audits
|Amber Velotta||Assistant Director,
Administration and Training
The Division of Local Government Audit holds responsibility for the annual financial and compliance audits of all local government entities with statutory audit requirements as well as certain nonprofit and for-profit organizations that are publicly funded.
This division may conduct the audit for governmental entities or accept an audit prepared by a certified public accountant (CPA), provided the audit meets minimum standards established by the Comptroller of the Treasury.
Through a contractual process with independent CPA firms, the division ensures the performance of more than 1,600 audits for the state's remaining counties, municipalities, public internal school funds, utility districts, housing authorities, charter schools, local government-created entities, certain quasi-governmental entities, and certain nonprofit and for-profit organizations receiving funds from the State of Tennessee.
The Comptroller's Office receives contracted audits from:
- 342 municipalities;
- 62 municipal-related entities;
- 179 utility districts;
- 86 housing authorities;
- 3 housing authority-related entities;
- 18 human resource agencies and development districts
- 104 other quasi-governmental entities;
- 148 public internal school funds;
- 55 charter schools;
- 1 charter school-related entity; and
- Approximately 224 nonprofit and for-profit organizations.
The division also approves audit contracts and reviews audit reports of:
- 270 county-related entities and
- 13 special school districts.
Local Government Audit Leadership
|Jim Arnette (Bio)||Director||Jim.Arnette@cot.tn.gov||615.401.7841|
|Penny Austin||Assistant Director,
|Bryan Burklin||Assistant Director,
Financial and Compliance Audits
|Jerry Durham||Assistant Director,
Standards Research and Compliance/
The Division of Investigations supports the Office’s audit function by investigating allegations of fraud, waste, and abuse in government and publicly-funded entities and by working closely with law enforcement and prosecutors on criminal allegations.
The division reports the results of its investigations, including significant internal control and compliance deficiencies noted during the investigations, to the appropriate parties.
The division also provides requested assistance and appropriate information to citizens, auditors, public officials, and policymakers at all levels of government, other state departments and agencies, law enforcement and prosecutorial agencies, and other interested parties.
|Jeff Puckett (Bio)||Director||Jeff.Puckett@cot.tn.gov||615.401.3003|
|Marvin Bond||Deputy Chief Investigator||Marvin.Bond@cot.tn.gov||615.401.7757|
|Kevin Huffman||Deputy Chief Investigator
|Phil Job||Deputy Chief Investigator||Phil.Job@cot.tn.gov||615.401.7895|
|Suzzie Singleton||Deputy Chief Investigator||Suzzie.Singleton@cot.tn.gov||615.401.3037|
|Christy Tennant||Deputy Chief Investigator||Christy.Tennant@cot.tn.gov||615.762.7610|