Tennessee Comptroller of the Treasury - Division of Municipal Audit

Most used Services
	Contract and Report System (CARS)
	Certified Municipal Finance Officer (CMFO)
	Confirmations

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Topical Index

Activity Funds
	Charter Schools – Contract to Audit Accounts
	Charter Schools – Reporting
	Fraud Reporting - Local Governments
	Local School Support Groups – Questions and Answers
	Local School Support Groups Act
	Local School Support Groups - Model Financial Policy For School Support Organizations
	Opinion

Audit Reports
	Delinquent Report
	Electronic Filing Guidelines
	Schedule of Unaccounted for Water

Auditing Standards
	Additional Requirements of the Audit Manual
	SAS 112

Auditor’s Reports
	Independence
	School Activity Funds
	SAS 112

Cafeteria Funds (See Also - Commodities)
	CFDA Number Change - Commodities Program
	Charter Schools – Contract to Audit Accounts
	Charter Schools – Reporting
	Fraud Reporting - Local Governments
	Inventory

Charter Schools (See Also - Commodities)
	Contract to Audit Accounts
	Financial Reporting - General
	Financial Reporting - Inventory
	Fraud Reporting - Local Governments

Cities (see Municipalities)

Commodities
	Memo1 from TN Department of Agriculture
	Memo2 from TN Department of Agriculture
	USDA Valuation Memo 2-18-2010

Confirmations (see main page for link to confirmation data)
	Contacts Payments Other Than From Grantors Grantor Departments
	Edison Implementation Schedule
	Reports

Contacts
	Confirmations
	Fraud Reporting General Local Governments
	Grantor Department Contacts
	Municipal Audit Contacts - General
	Municipal Audit Contacts - Late Reports and Contracts
	Municipal Audit Contacts – Technical

Contract to Audit Accounts
	Charter Schools
	Contact
	Delinquent Contract
	Electronic Filing Guidelines
	Forms
	Lack of Independence
	Peer Review Requirement

Financial Reporting
	Board of Education
	Charter Schools
	Fund Financial Statements
	In-lieu-of Taxes
	MD&A
	Municipal Finance Officers – Legal Requirements
	Municipalities Derivative Instrument Valuation (GASB 53) Pass-Through Grant Accounting and Reporting Post Employment Health Insurance (GASB 43 an 45) – Board of Education Post Employment Health Insurance (GASB 43 an 45) – Municipalities Property Taxes – Fund Financial Statements Property Taxes – Government Wide Property Taxes – Legal Claim Date Schedule of Unaccounted for Water Sexual Offenders Registry Fees Solid Waste Fund – Accounting and Reporting State Street Aid

Forms
	Amendment to Contract to Audit Accounts
	CMFO Designee Forms
	Contract to Audit Accounts
	Local Government Joint Venture Form

Fraud Reporting
	General
	Local Governments

Grants (See Subrecipient Payments)

Independence
	Independence

Manuals
	Audit
	Drug Funds
	Municipalities
	Nonprofit Organizations
	Quasi Government Manual
	Schools (effective July 1, 2001)
	Schools (effective July 1, 2011)
	School Support Groups (Model Procedures Manual)
	Utility Districts

Municipalities
	Board of Education
	Certified Municipal Finance Officers (CMFO) Program: CEU Requirements and Guidelines Designee Form Web Page
	Derivative Instrument Valuation (GASB 53) Listing of Providers (Updated)
	Derivative Instrument Valuation (GASB 53)
	Donations to Nonprofits
	Fraud Reporting - Local Governments
	Fund Financial Statements
	In-lieu-of Taxes
	Municipal Finance Officers – Legal Requirements
	Pass-Through Grant Accounting and Reporting
	Police – Standard Booking Procedures
	Post Employment Health Insurance (GASB 43 an 45)
	Property Taxes – Fund Financial Statements
	Property Taxes – Government Wide
	Property Taxes – Legal Claim Date
	Schedule of Unaccounted for Water
	Sexual Offenders Registry Fees
	Solid Waste Fund – Accounting and Reporting
	State Street Aid

Organizational Structure
	Organizational Structure

Other Post Employment Benefits (OPEB)
	Guidelines for trust agreements
	Municipal Audit Memo

Police
	Standard Booking Procedures

Property Taxes
	Fund Financial Statements
	Government Wide
	Legal Claim Date

Reporting Standards
	GASB 34 Board of Education Fund Financial Statements MD&A Property Taxes Fund Financial Statements Government Wide Financial Statements Legal Claim Date
	GASB 43 and 45 Board of Education Municipalities
	GASB 53 Derivative Instrument Valuation (GASB 53) Listing of Providers (Updated) Derivative Instrument Valuation (GASB 53)
	GASB 54 Solid Waste Fund – Accounting and Reporting

Reports
	Department of Audit - Annual Reports
	Municipal Audit Reports

Schools (See Also - Commodities)
	Activity Funds Local School Support Groups Act Local School Support Groups - Model Financial Policy For School Support Organizations (Procedures Manual) Local School Support Groups – Questions and Answers Opinion
	Board of Education Reporting
	Cafeteria Funds Charter Schools – Contract to Audit Accounts Charter Schools – Financial Statements Inventory
	Charter Schools Contract to Audit Accounts Financial Statements Fraud Reporting - Local Governments

Sexual Offenders Registry Fees
	Sexual Offenders Registry Fees

State Street Aid
	State Street Aid

Subrecipient Payments (See Also - Commodities)
	Pass-Through Grant Accounting and Reporting
	Subrecipient Payments

Unacceptable Water Loss Rate
	Municipal Utilities
	Utility Districts

Utility Districts
	"Travel" Reporting Requirement