External Peer Review Report

The Division of Health Provider Review undergoes an external review of its quality control system every two years through the National State Auditors Association (NSAA) Peer Review Program. The peer review process is an essential component of maintaining the quality and integrity of government auditing and is conducted by independent professionals with expertise in audit practices. A peer review is conducted to promote accountability, transparency, and continuous improvement in the audit organization’s practices. The most recent review was performed in August 2026 by staff from several local, state, and federal audit organizations.

In the opinion of the quality assessment team, “The system of quality control of Tennessee Comptroller of the Treasury, Department of Audit and Division of Health Provider Review, in effect for the period July 1, 2025, through June 30, 2026, has been suitably designed and was complied with to provide the office with reasonable assurance of performing and reporting in conformity with Government Auditing Standards in all material respects. Audit organizations can receive a rating of pass, pass with deficiency(ies), or fail. The Tennessee Comptroller of the Treasury, Department of Audit and Division of Health Provider Review, has received a peer review rating of Pass.” 

To view a copy of the National State Auditors Association opinion on the department's system of quality control in effect for
the year ended June 30, 2026, click here.