Guidance & Forms

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Released    Entity  Title 
12/26/2013
   All Value of Commodities SY 13 Final
9 /14/2015
   E911 Uniform Chart of Accounts for Emergency Communications Districts (Revised September 2015)
E911 Chart of Accounts
7 /19/2011
   Utility Districts Travel Expense Reporting Requirement
TCA 7-82-401(d)
6 /24/2015
   E911 Tennessee Code Annotated Emergency Communications Districts Related Sections
E911 Code Sections
10/6 /2014
   School Support Organizations SSO - School Support Organization Financial Accountability Act
TCA 49-2-601 et al
7 /3 /2008
   School Support Organizations SSO - Nonprofit Form SS-4520 (Fee Waivers for School Support Organizations)
10/7 /2014
   School Support Organizations SSO - Nonprofit Form SS-4418 (Nonprofit Charter)
7 /3 /2008
   School Support Organizations SSO - Nonprofit Filing Guidelines
7 /19/2013
   School Support Organizations SSO - Model Financial Policy for School Support Organizations
TCA 49-2-604(e); TCA 49-2-610
6 /27/2008
   School Support Organizations SSO - Local Education School Support Group - Questions and Answers
7 /8 /2014
   Speciality License Plates Specialty Licencse Plate Funds – Annual Statutory Accounting TCA 55-4-201(k)
8 /25/2014
   All Local Governments Sexual Offender Registration Fees
TCA 40-39-201 et seq.
11/12/2013
   All Local Governments Reporting - Separately Issued Fund Financial Statements
8 /22/2005
   All Local Governments Police – Notification of Standard Procedures for Booking Arrestees and Noncompliance Penalties Memorandum
TCA 8-4-115
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
4 /9 /2013
   CPAs Peer Review and Audit Documentation Reviews
Evaluation of Contracted Auditors with Deficient Peer Review / Audit Documentation Review
5 /1 /2017
   Nonprofit Annual Reporting Form
Annual Reporting Form for Nonprofit Organizations Seeking Financial Assistance from Local Governments
10/20/2015
   All Local Governments Local Government Joint Venture Entity Notification Form
TCA 12-9-111
8 /21/2015
   CPAs Internal School Funds – Sample Auditor’s Opinion Letter
11/4 /2011
   Counties Internal Control – Trustee Internal Control Checklist
11/4 /2011
   Counties Internal Control – Juvenile Court Internal Control Checklist
7 /1 /2006
   Counties Internal Control – High Risk Areas Involving Technology in County Governments
11/4 /2011
   Counties Internal Control – General Sessions Court Internal Control Checklist
8 /4 /2010
   Counties Internal Control - General Guidelines for Implementing Information Systems Controls
9 /2 /2014
   Counties Internal Control - County Mayor Checklist
11/4 /2011
   Counties Internal Control – Clerk and Master Internal Control Checklist
11/4 /2011
   Counties Internal Control – Circuit Court Clerk Internal Control Checklist
6 /25/2015
   E911 Illustrated Typical Financial Statements for Emergency Communications Districts
E911 Example Financial Statements
4 /10/2008
   All Grants – Pass-Through Capital Grants Accounting and Reporting
1 /19/2010
   Counties GASB 54 – Impact on Fund Balance Reporting and Fund Type Definitions
8 /4 /2010
   Cities & Towns GASB 54 – Clarification Regarding Solid Waste Funds
TCA 68-211-874
6 /14/2010
   Cities & Towns GASB 53 – Impact on Municipalities with Derivative Instruments
Municipalities should provide an independent evaluation of fair value calculations.
4 /30/2010
   Counties GASB 53 – Impact on Counties with Derivative Instruments
County governments should provide an independent evaluation of fair value calculations.
6 /1 /2011
   All GASB 53 – Derivative Instruments Valuation Specialists – Listing of Providers
2 /19/2008
   Local Education Agencies GASB 45 and GASB 43 – OPEB – State-Administered Health Insurance Plans
Tennessee Department of Finance and Administration Correspondence
2 /19/2008
   All Local Governments 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
5 /13/2003
   Counties GASB 34 - Directives for Counties and their Component Units that Do Not Implement GASB 34 Memorandum
6 /3 /2002
   Counties GASB 33 and GASB 36 - Impact to County Uniform Chart of Accounts
11/22/2013
   CPAs Contracting Issues
Filing Reports After the Due Date, Printing a Contract, Independence
2 /18/2010
   All Commodities – Value of USDA Donated Foods for Audits
USDA Food Distribution National Policy Memorandum
6 /27/2007
   Cities & Towns CMFO - Municipal Finance Officer Certification and Education Act of 2007
TCA 6-56-401 et al
10/23/2014
   All Local Governments AWWA - Updated Supplemental Schedule of Unaccounted for Water
9 /16/2010
   All Local Governments Audit Committee – Sample County Resolution to Establish
TCA 9-3-405
9 /16/2010
   All Local Governments Audit Committee – Guidelines
TCA 9-3-405
9 /16/2010
   All Enity's Audit Committee - Comptroller provides guidance to counties regarding the establishment of audit committees
6 /24/2015
   E911 Attorney General Opinions Related to Emergency Communications Districts
E911 AG Opinions
5 /28/2015
   Volunteer Fire Departments Annual Statutory Reporting for Not-for-Profit Volunteer Fire Departments
TCA Title 68, Chapter 102, Part 3
1 /12/2015
   Charter Schools Accounting, Auditing and Reporting Guidance for Charter Schools
4 /10/2017
   All A Guide to Investing Idle County Funds