Transparency and Accountability for Governments in Tennessee
Welcome to the Transparency and Accountability for Governments (TAG) in Tennessee website.
This site provides a gateway for users to obtain selected revenue, expenditure, and debt information for county governments in Tennessee. The information available on this site has been taken from the "Miscellaneous Schedules - Detailed Schedules of Revenues and Expenditures - All Governmental Fund Types" and "Miscellaneous Schedules - Changes in Long-term Notes, Other Loans, Capital Lease and Bonds" found in the county annual financial reports prepared by the Comptroller's division of Local Government Audit. TAG only presents the revenues and expenditures of the governmental funds of a county's primary government and the discretely presented School Department component unit. The data does not include:
- A county's other fund types such as enterprise funds and agency funds.
- Various other component units.
- Amounts classified as other financing sources and uses.
TAG also presents the county debt information for the county's primary government and the discretely presented School Department component unit. The debt information does not include compensated absences, other post-employment benefits, or unfunded liabilities.
The division of Local Government Audit is responsible for the annual financial and compliance audits of all 95 counties in Tennessee. The division presently performs the audits in 90 counties. Certified public accountants (CPA) perform the audits in the remaining five counties. The counties audited by CPA firms are Davidson, Hamilton, Knox, McMinn, and Shelby. The TAG website includes revenue and expenditure data in summary for those counties. The debt information from those five counties is compiled from their annual financial reports. The annual financial reports for all 95 counties can be viewed from the Local Government Audit reports page with the link provided below.
Because the TAG website only presents selected county government information, it is important users view the completed annual financial reports to obtain a better understanding of the data presented. These reports can be found on the Local Government Audit reports page
Once again, the TAG website is not the complete annual financial report, but only a selected portion of that data.