Tennessee Comptroller of the Treasury - Local Government Audit

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Guidance & Forms

Released	Entity	Title
9 /10/2001	All	Commodities – TN Department of Agriculture Guidance for Single Inventory Record Keeping
6 /3 /2002	Counties	GASB 33 and GASB 36 - Impact to County Uniform Chart of Accounts
6 /30/2002	All	Commodities – Single Item Inventory Implementation
5 /13/2003	Counties	GASB 34 - Directives for Counties and their Component Units that Do Not Implement GASB 34 Memorandum
8 /22/2005	All Local Governments	Police – Notification of Standard Procedures for Booking Arrestees and Noncompliance Penalties Memorandum TCA 8-4-115
3 /14/2006	Cities & Towns	Payments In Lieu of Taxes (PILOT) TCA 7-34-115(a)(9); TCA 7-39-404
7 /1 /2006	Counties	Internal Control – High Risk Areas Involving Technology in County Governments
8 /14/2006	All Local Governments	Local Government Joint Venture Entity Notification Form TCA 12-9-111
8 /14/2006	All Local Governments	Local Government Joint Ventures Memorandum TCA 12-9-111
10/27/2006	Cities & Towns	Boards of Education - Reporting and Auditing Issues
11/15/2006	Counties	GASB 45 – OPEB – Postemployment Benefits other than Pensions Implementation Memorandum
3 /8 /2007	CPAs	Internal School Funds – Auditor’s Opinion Letter Memorandum
3 /14/2007	Cities & Towns	GASB 45 – OPEB – Postemployment Benefits other than Pensions Implementation Memorandum
6 /27/2007	Cities & Towns	CMFO - Municipal Finance Officer Certification and Education Act of 2007 TCA 6-56-401 et al
12/14/2007	Cities & Towns	Boards of Education - Capital Assets and Related Debt - Reporting Auditing Issues
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
4 /10/2008	All	Grants – Pass-Through Capital Grants Accounting and Reporting
6 /27/2008	School Support Organizations	SSO - Local Education School Support Group - Questions and Answers
6 /30/2008	School Support Organizations	SSO - Model Financial Policy for School Support Organizations TCA 49-2-604(e); TCA 49-2-610
7 /1 /2008	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-4418 (Nonprofit Charter)
7 /3 /2008	School Support Organizations	SSO - Nonprofit Filing Guidelines
7 /3 /2008	School Support Organizations	SSO - Nonprofit Form SS-4520 (Fee Waivers for School Support Organizations)
1 /19/2010	Counties	GASB 54 – Impact on Fund Balance Reporting and Fund Type Definitions
2 /18/2010	All	Commodities – Value of USDA Donated Foods for Audits USDA Food Distribution National Policy Memorandum
4 /30/2010	Counties	GASB 53 – Impact on Counties with Derivative Instruments County governments should provide an independent evaluation of fair value calculations.
6 /14/2010	Cities & Towns	GASB 53 – Impact on Municipalities with Derivative Instruments Municipalities should provide an independent evaluation of fair value calculations.
8 /4 /2010	Cities & Towns	GASB 54 – Clarification Regarding Solid Waste Funds TCA 68-211-874
8 /4 /2010	Counties	Internal Control - General Guidelines for Implementing Information Systems Controls
8 /13/2010	Cities & Towns	Sexual Offender Registration Fees TCA 40-39-201 et seq.
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
6 /1 /2011	All	GASB 53 – Derivative Instruments Valuation Specialists – Listing of Providers
7 /19/2011	Utility Districts	Travel Expense Reporting Requirement TCA 7-82-401(d)
11/4 /2011	Counties	Internal Control – Juvenile Court Internal Control Checklist
11/4 /2011	Counties	Internal Control – General Sessions Court Internal Control Checklist
11/4 /2011	Counties	Internal Control – Circuit Court Clerk Internal Control Checklist
11/4 /2011	Counties	Internal Control – Clerk and Master Internal Control Checklist
11/4 /2011	Counties	Internal Control – Trustee Internal Control Checklist
6 /30/2012	All Local Governments	Utilities – Water – Schedule of Unaccounted for Water Effective for reports submitted on or after January 1, 2013. TCA 7-82-401(h) and TCA 68-221-1012(b)
6 /30/2012	All	Electronic Filing Guidelines Audit Manual, Section A
10/2 /2012	CPAs	Internal School Funds – Sample Auditor’s Opinion Letter
10/2 /2012	CPAs	Internal School Funds – Sample Auditor’s Opinion Letter – Mark-up Copy
4 /9 /2013	All	Peer Review Guidelines