External Peer Review Report
The Department of Audit undergoes an external review of its quality control system every two years. Section 8-4-102, Tennessee Code Annotated, states:
Previous to the convening of each biennial general assembly, the speaker of the senate and the speaker of the house jointly may contract for the services of an independent public accounting firm to audit or review the operations of the office of the comptroller, or may call upon the director of the division of state audit to review with them a current audit of the comptroller of the treasury. The speakers may appoint a committee of the general assembly for the purpose of such review.
The Speakers directed the Department of Audit to undergo a quality assessment review under the auspices of the National State Auditors Association. The most recent review was performed in August 2026 by certified public accountants from the staffs of several local, state and federal audit organizations as well as other professionals holding executive-level posts in federal and state governments. The purpose of the review was to ensure that the department is meeting its responsibility to perform audit work in accordance with government auditing standards generally accepted in the United States of America. The report of the peer review for the year ended June 30, 2026, rendered an unmodified opinion on the department’s system of quality control. In the opinion of the quality assessment team,
the system of quality control of Tennessee Comptroller of the Treasury, Department of Audit and Division of Health Provider Review, in effect for the period July 1, 2025 through June 30, 2026 has been suitably designed and complied with to provide the office with reasonable assurance of performing and reporting in conformity with Government Auditing Standards in all material respects. Audit organizations can receive a rating of pass, pass with deficiencies, or fail. The Tennessee Comptroller of the Treasury, Department of Audit and Division of Health Provider Review, has received a peer review rating of Pass.
The next peer review is scheduled for summer 2028.