Divisions, Offices, Boards and Agencies
of the Comptroller's Office
The Division of Administration provides direction, coordination and supervision to the various divisions within the Comptroller's Office and represents the Comptroller on various boards and commissions.
The Office of Management Services provides administrative and support services to the divisions of the Comptroller's Office in areas of accounting, budgeting, personnel and information systems. The office assists the Comptroller in policy and contract matters and provides staff support for several boards and commissions.
State & Local Finance
The Office of State & Local Finance manages the state debt, including issuance of all bonds and notes and payment of such debt. This office serves as staff for the State Funding Board, State School Bond Authority, Tennessee Local Development Authority and Bond Finance Committee of the Tennessee Housing Development Agency. This office approves certain debt obligations of local governments; approves budgets of local governments which have certain debt obligations outstanding; and assists local governments with other debt and financial management issues.
The Office of Local Government provides technical assistance to local governments in redistricting efforts and in establishing precincts; maintains county precinct information; and provides mapping services using geographic information systems technology.
The Division of Property Assessments assists local governments in assessment of property for tax purposes and administers the Property Tax Relief Program which provides reimbursements to low-income elderly or disabled persons and certain disabled veterans or their surviving spouses.
Research and Education Accountability
The Office of Research prepares reports at the request of the Comptroller and the General Assembly on various state and local government issues. The Office of Education Accountability monitors the performance of Tennessee's elementary and secondary school systems and provides the General Assembly with reports on selected education topics.
Office of State Assessed Properties
The Office of State Assessed Properties annually appraises and assesses all public utility and transportation properties as prescribed in TCA 67-5-1301. These assessments are certified to counties, cities and other taxing jurisdictions for the billing and collection of property taxes.
Office of Open Records
The Office of Open Records provides information and advice to citizens and local government officials regarding the Tennessee Public Records Act, collects data regarding Open Meetings Law inquiries and problems, and provides educational programs on Public Records and Open Meetings.
State Board of Equalization
The Board of Equalization is responsible for assuring constitutional and statutory compliance in assessments of property for ad valorem taxes. The board establishes rules and hears county and public utility assessment appeals.
Department of Audit
- Local Government Audit
The Division of Local Government Audit is responsible for annual audits of all 95 counties in the state. The division establishes standards for county audits, municipalities, designated school system funds, utility districts, government-funded, and non-profit agencies conducted by public accounting firms. The division assists local governments with financial administration questions.
The Division of Investigations reviews allegations of fraud, waste, and abuse in state and local governments and other publicly funded entities within the State of Tennessee and reports the results of its investigations, including significant internal control and compliance deficiencies noted during the investigation. These investigations provide a basis, where applicable, for prosecutorial or administrative agencies to pursue criminal, civil, and/or administrative actions. Where criminal matters are involved, the Division works with the local District Attorneys General, the State Attorney General, TBI, FBI, and other federal, state, and local law enforcement.
- State Audit
The Division of State Audit conducts financial and compliance and performance audits, conducts investigations, and performs special studies to provide the General Assembly, the Governor, and the citizens of Tennessee with objective information about the state's financial condition and the performance of the state's many agencies and programs.