The audit and contract review function of County Audit and Municipal Audit will be consolidated effective April 2, 2012. With the consolidation of these functions the two divisions will be named the Division of Local Government Audit.
	Department of Audit Reorganization Memo
	American Recovery & Reinvestment Act (ARRA)

 

 

 

 

 

 

About the Division

 

This division ensures that municipalities, designated school system funds, utility districts and housing authorities, joint ventures created by local governments, other quasi-governmental organizations, government-funded non-profit agencies are audited as required by state statute. Because the majority of these audits are performed by public accounting firms, the division carries out its responsibilities by approving all audit contracts and systematically reviewing all audit reports and selected audit working papers of contractors for compliance with generally accepted government auditing standards, reporting requirements and state and federal statutes. When necessary, division personnel perform audits of local selected non-profit agencies and internal control reviews of certain school system and utility district operations. The division investigates and issues reports on allegations of misconduct, fraud or waste in local government, often referring findings to other agencies for appropriate action. Division staff regularly consult with local government officials and independent public accountants concerning federal and state requirements and the accounting, auditing and reporting standards prescribed by the Comptroller.

 

Department of Audit Annual Reports

 

Organization Chart

 

Contact Us

 

Jim Arnette Division of Municipal Audit Bank of America Plaza 414 Union Street, Suite 1100 Nashville, Tennessee 37243 Phone: (615) 532-4460 Fax: (615) 532-4499 Jim.Arnette@cot.tn.gov   Key Personnel