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Accounting & Auditing Information

Released


Entity


Title


1/20/2026AllPayment Processing Information Following Penny Discontinuance
7/1/2025All

Public Chapter No. 372

Hotel/Motel Tax Annual Reporting Information

Hotel/Motel Tax Annual Reporting Form

If you have questions about completing this form, experience technical issues, or require special accommodations, please contact tdtd.research@tn.gov.

11/5/2024All

Memo-Written Attestation Required by TCA 4-1-422

Form - Written Attestation TCA 4-1-422

CARS - Written Attestation Upload Instructions

7/11/2024CPAs

Internal School Funds - Sample Auditor's Opinion Letter

Internal School Funds - Sample Auditor's Opinion Letter 

06/26/2023Charter Schools, CPAsAccounting, Auditing and Reporting Guidance for Charter Schools
07/26/2022CPAsInternal School Funds - Sample Auditor's Opinion Letter for FY2022
06/30/2022MunicipalitiesCMFO Incentive Programs
06/24/2022MunicipalitiesAnnual Reporting Form for Chamber of Commerce, Economic and Community Organizations Seeking Financial Assistance from Municipal Natural Gas Utility System
03/22/2022AllCharter Management Organization Annual Reporting Form
08/18/2021Schools/CPAsTeacher Fundraising - Changes to State Statutes
08/12/2021AllFY 21 Compliance Supplement
07/29/2021MunicipalitesAmendments to the CMFO Act
06/30/2021CPAsAmerican Rescue Plan Act and State Appropriations
06/25/2021Special License PlatesGuidance for Annual Statutory Accounting of Special License Plate Fund
05/13/2021AllAmerican Rescue Plan Act - Interim Final Rule Federal Guidance
04/06/2021CPAsCentralized Cafeteria Procedures for the Fiscal Year 2021
03/30/2021  CPAsAcronym for Comprehensive Annual Financial Report
03/23/2021CPAs/SchoolsFund Raising Collections Using Digital Methods
03/17/2021All American Rescue Plan Act
08/07/2020CPAsCOVID-19 Information
07/27/2020CPAsCentralized Cafeteria Procedures for the fiscal year 2020

06/29/2020

CPAsPeer Review and Audit Documentation Reviews

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

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

5 /1 /2017

 Nonprofit Annual Reporting Form

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

6 /25/2015

E911Illustrated Typical Financial Statements for Emergency Communications Districts

E911 Example Financial Statements

6 /24/2015

E911Attorney General Opinions Related to Emergency Communications Districts

E911 AG Opinions

6 /24/2015

E911Tennessee Code Annotated Emergency Communications Districts Related Sections

E911 Code Sections

1 /12/2015

Charter SchoolsAccounting, Auditing and Reporting Guidance for Charter Schools

 

10/23/2014

All Local GovernmentsAWWA - Updated Supplemental Schedule of Unaccounted for Water

 

10/7 /2014

School Support OrganizationsSSO - Nonprofit Form SS-4418 (Nonprofit Charter)

 

10/6 /2014

School Support OrganizationsSSO - School Support Organization Financial Accountability Act

TCA 49-2-601 et al

8 /25/2014

All Local GovernmentsSexual Offender Registration Fees

TCA 40-39-201 et seq.

7 /8 /2014

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

 

5 /15/2014

AllPension 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 GovernmentsAudit Committee – Guidelines

TCA 9-3-405

9 /16/2010

All Local GovernmentsAudit Committee – Sample County Resolution to Establish

TCA 9-3-405

7 /3 /2008

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

 

6 /27/2008

School Support OrganizationsSSO - Local Education School Support Group - Questions and Answers

 

2 /19/2008

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

Tennessee Department of Finance and Administration Correspondence

2 /19/2008

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

Tennessee Department of Finance and Administration Correspondence

3 /14/2007

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

 

11/15/2006

CountiesGASB 45 – OPEB – Postemployment Benefits other than Pensions Implementation Memorandum

January  9, 2015                                                                                                                                                                                          Plan for Auditing Local Government Employer Net Pension Liability under GASB 68 – For Governments Participating in the Tennessee Consolidated Retirement System

November 22, 2019
Private Pension Plan Letters from TCRS

November 1, 2016
Agent Plans – State Audit’s Opinion and Schedule of Changes in Fiduciary Net Position

November 1, 2016
LEA Legacy Plan – State Audit’s Opinion and Schedule of Changes in Fiduciary Net Position

November 1, 2016
LEA Hybrid Plan – State Audit’s Opinion and Schedule of Changes in Fiduciary Net Position

October 17, 2016
Fiduciary Responsibility Memo

September 22, 2016
2016 Pension Audit Update Memo

September 22, 2016
2016 Employer Responsibility Memo

September 22, 2016
2016 State Audit’s Qualifications of Management’s Specialist Workpaper – Actuary

September 22, 2016
2016 TCRS Achievement School District Breakout Information

August 19, 2016
2016 Agent Plan – Examination Engagement Opinion on Management’s Assertions for Census Data

July 26, 2016
2016 TCRS List of Non-TCRS Plans as of 7/26/16

October 15, 2015
Cost-Sharing Opinion and Cost-Sharing Schedules

September 22, 2015
Agent Plan - Schedule of Changes in Fiduciary Net Position with Auditor’s Opinion

September 22, 2015
Agent Plan - Examination Engagement Opinion on Management’s Assertions for Census Data

August 13, 2015
Employer Responsibility Memo

August 12, 2015
Pension Update Memo to CPA Firms

 

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