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Various municipal governments, utility districts, public housing authorities, internal school funds, charter schools, quasi-governmental entities, and certain non-profit and for-profit organizations are audited annually under contracts with independent certified public accountants. The Division of Local Government Audit monitors these audits by approving the Contract to Audit Accounts and reviewing the completed audit reports.  Management of the entity is responsible for the preparation and fair presentation of the financial statements contained in the audit report. The independent auditor’s report on the financial statements is the responsibility of the contracted auditor.  The contracting process is further explained in the Audit Manual prepared by the Division of Local Government Audit.  The contracted audit reports listed below will become public records of the State of Tennessee, pending review and acceptance  by the Division of
Local Government Audit.

Certain audit reports are marked as “revision.”  Revised reports are audit reports that have been reissued by the contracted auditor because corrections were needed after the original submission of the report. 

Audit reports are posted to the Comptroller’s website as they are received. The review date refers to the day when the audit report review is completed by the Division of Local Government Audit.

Filing audit reports with the Tennessee Comptroller’s Office does not fulfill the Single Audit requirement for auditees to submit the data collection form and the reporting package to the federal audit clearing house. Please visit Federal Audit Clearinghouse at to search single audit reports. 

Please contact us at or call 615.401.7841 for more information.

Find Other Audits