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Accounting & Auditing Information

Released


Entity


Title


07/29/2021 Municipalites Amendments to the CMFO Act
06/30/2021 CPAs American Rescue Plan Act and State Appropriations
06/25/2021 Special License Plates Guidance for Annual Statutory Accounting of Special License Plate Fund
05/13/2021 All American Rescue Plan Act - Interim Final Rule Federal Guidance
04/06/2021 CPAs Centralized Cafeteria Procedures for the Fiscal Year 2021
03/30/2021   CPAs Acronym for Comprehensive Annual Financial Report
03/23/2021 CPAs/Schools Fund Raising Collections Using Digital Methods
03/17/2021 All  American Rescue Plan Act
08/07/2020 CPAs COVID-19 Information
07/27/2020 CPAs Centralized Cafeteria Procedures for the fiscal year 2020
07/01/2020 E911

Uniform Chart of Accounts for Emergency Communications Districts (Revised July 2020)

E911 Chart of Accounts

06/29/2020

CPAs Peer Review and Audit Documentation Reviews

Evaluation of Contracted Auditors with Deficient Peer Review / Audit Documentation Review

04/22/2020 CPAs GASB 84 and Other Pressing Questions
03/20/2020 CPAs COVID-19 Local Government Guidance
10/17/2019 CPAs OPEB-WAM for Investments in the Local Government Investment Pool
09/06/2019 CPAs Internal School Funds - Sample Auditor's Opinion Letter
07/01/2019 County/Municipal/Drug Task Force Annual Report of County, Municipal, or Drug Task Force Forfeiture and Seizure Activities

7 /16/2018

All Charter Management Organization Annual Reporting Form

 

5 /1 /2017

  Nonprofit Annual Reporting Form

Annual Reporting Form for Nonprofit Organizations Seeking Financial Assistance from Local Governments

4 /10/2017

All A Guide to Investing Idle County Funds

 

6 /25/2015

E911 Illustrated Typical Financial Statements for Emergency Communications Districts

E911 Example Financial Statements

6 /24/2015

E911 Attorney General Opinions Related to Emergency Communications Districts

E911 AG Opinions

6 /24/2015

E911 Tennessee Code Annotated Emergency Communications Districts Related Sections

E911 Code Sections

1 /12/2015

Charter Schools Accounting, Auditing and Reporting Guidance for Charter Schools

 

10/23/2014

All Local Governments AWWA - Updated Supplemental Schedule of Unaccounted for Water

 

10/7 /2014

School Support Organizations SSO - Nonprofit Form SS-4418 (Nonprofit Charter)

 

10/6 /2014

School Support Organizations SSO - School Support Organization Financial Accountability Act

TCA 49-2-601 et al

8 /25/2014

All Local Governments Sexual Offender Registration Fees

TCA 40-39-201 et seq.

7 /8 /2014

Speciality License Plates Specialty License Plate Funds – Annual Statutory Accounting TCA 55-4-201(k)

 

5 /15/2014

All Pension Census Data Memo

Testing of Census Data for the Tennessee Consolidated Retirement System (TCRS) Administered Agent Multiple-Employer and Cost-Sharing Multiple-Employer Defined Benefit Pension Plans

9 /16/2010

All Local Governments Audit Committee – Guidelines

TCA 9-3-405

9 /16/2010

All Local Governments Audit Committee – Sample County Resolution to Establish

TCA 9-3-405

7 /3 /2008

School Support Organizations SSO - Nonprofit Form SS-4520 (Fee Waivers for School Support Organizations)

 

6 /27/2008

School Support Organizations SSO - Local Education School Support Group - Questions and Answers

 

2 /19/2008

All Local Governments GASB 45 and GASB 43 – OPEB – State-Administered Health Insurance Plans

Tennessee Department of Finance and Administration Correspondence

2 /19/2008

Local Education Agencies GASB 45 and GASB 43 – OPEB – State-Administered Health Insurance Plans

Tennessee Department of Finance and Administration Correspondence

3 /14/2007

Cities & Towns GASB 45 – OPEB – Postemployment Benefits other than Pensions Implementation Memorandum

 

11/15/2006

Counties GASB 45 – OPEB – Postemployment Benefits other than Pensions Implementation Memorandum

Released              Entity        Title

06/30/2021          CPAs         American Rescue Plan Act and State Appropriations    
05/13/2021           All             American Rescue Plan Act - Interim Final Rule Federal Guidance    
04/06/2021          CPAs         Centralized Cafeteria Procedures for the Fiscal Year 2021    
03/17/2021          All              American Rescue Plan    
08/07/2020          CPAS         COVID-19 Information    
07/27/2020          CPAs         Centralized Cafeteria Procedures for the Fiscal Year 2020    
03/20/2020          CPAs         COVID-19 Local Government Guidance