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Hurricane Helene Disaster Relief

Accounting & Auditing Information

Released


Entity


Title


11/5/2024 All

Memo-Written Attestation Required by TCA 4-1-422

Form - Written Attestation TCA 4-1-422

CARS - Written Attestation Upload Instructions

7/24/2024 All

Public Chapter No. 1016

Hotel Motel Tax Annual Report

Hotel Motel Tax Annual Report

7/11/2024 CPAs

Internal School Funds - Sample Auditor's Opinion Letter

Internal School Funds - Sample Auditor's Opinion Letter 

06/26/2023 Charter Schools, CPAs Accounting, Auditing and Reporting Guidance for Charter Schools
07/26/2022 CPAs Internal School Funds - Sample Auditor's Opinion Letter for FY2022
06/30/2022 Municipalities CMFO Incentive Programs
06/24/2022 Municipalities Annual Reporting Form for Chamber of Commerce, Economic and Community Organizations Seeking Financial Assistance from Municipal Natural Gas Utility System
03/22/2022 All Charter Management Organization Annual Reporting Form
08/18/2021 Schools/CPAs Teacher Fundraising - Changes to State Statutes
08/12/2021 All FY 21 Compliance Supplement
07/29/2021 Municipalites Amendments to the CMFO Act
06/30/2021 CPAs American Rescue Plan Act and State Appropriations
06/25/2021 Special License Plates Guidance for Annual Statutory Accounting of Special License Plate Fund
05/13/2021 All American Rescue Plan Act - Interim Final Rule Federal Guidance
04/06/2021 CPAs Centralized Cafeteria Procedures for the Fiscal Year 2021
03/30/2021   CPAs Acronym for Comprehensive Annual Financial Report
03/23/2021 CPAs/Schools Fund Raising Collections Using Digital Methods
03/17/2021 All  American Rescue Plan Act
08/07/2020 CPAs COVID-19 Information
07/27/2020 CPAs Centralized Cafeteria Procedures for the fiscal year 2020
07/01/2020 E911

Uniform Chart of Accounts for Emergency Communications Districts (Revised July 2020)

E911 Chart of Accounts

06/29/2020

CPAs Peer Review and Audit Documentation Reviews

Evaluation of Contracted Auditors with Deficient Peer Review / Audit Documentation Review

04/22/2020 CPAs GASB 84 and Other Pressing Questions
03/20/2020 CPAs COVID-19 Local Government Guidance
10/17/2019 CPAs OPEB-WAM for Investments in the Local Government Investment Pool
09/06/2019 CPAs Internal School Funds - Sample Auditor's Opinion Letter
07/01/2019 County/Municipal/Drug Task Force Annual Report of County, Municipal, or Drug Task Force Forfeiture and Seizure Activities

5 /1 /2017

  Nonprofit Annual Reporting Form

Annual Reporting Form for Nonprofit Organizations Seeking Financial Assistance from Local Governments

6 /25/2015

E911 Illustrated Typical Financial Statements for Emergency Communications Districts

E911 Example Financial Statements

6 /24/2015

E911 Attorney General Opinions Related to Emergency Communications Districts

E911 AG Opinions

6 /24/2015

E911 Tennessee Code Annotated Emergency Communications Districts Related Sections

E911 Code Sections

1 /12/2015

Charter Schools Accounting, Auditing and Reporting Guidance for Charter Schools

 

10/23/2014

All Local Governments AWWA - Updated Supplemental Schedule of Unaccounted for Water

 

10/7 /2014

School Support Organizations SSO - Nonprofit Form SS-4418 (Nonprofit Charter)

 

10/6 /2014

School Support Organizations SSO - School Support Organization Financial Accountability Act

TCA 49-2-601 et al

8 /25/2014

All Local Governments Sexual Offender Registration Fees

TCA 40-39-201 et seq.

7 /8 /2014

Speciality License Plates Specialty License Plate Funds – Annual Statutory Accounting TCA 55-4-201(k)

 

5 /15/2014

All Pension Census Data Memo

Testing of Census Data for the Tennessee Consolidated Retirement System (TCRS) Administered Agent Multiple-Employer and Cost-Sharing Multiple-Employer Defined Benefit Pension Plans

9 /16/2010

All Local Governments Audit Committee – Guidelines

TCA 9-3-405

9 /16/2010

All Local Governments Audit Committee – Sample County Resolution to Establish

TCA 9-3-405

7 /3 /2008

School Support Organizations SSO - Nonprofit Form SS-4520 (Fee Waivers for School Support Organizations)

 

6 /27/2008

School Support Organizations SSO - Local Education School Support Group - Questions and Answers

 

2 /19/2008

All Local Governments GASB 45 and GASB 43 – OPEB – State-Administered Health Insurance Plans

Tennessee Department of Finance and Administration Correspondence

2 /19/2008

Local Education Agencies GASB 45 and GASB 43 – OPEB – State-Administered Health Insurance Plans

Tennessee Department of Finance and Administration Correspondence

3 /14/2007

Cities & Towns GASB 45 – OPEB – Postemployment Benefits other than Pensions Implementation Memorandum

 

11/15/2006

Counties GASB 45 – OPEB – Postemployment Benefits other than Pensions Implementation Memorandum

January  9, 2015                                                                                                                                                                                          Plan for Auditing Local Government Employer Net Pension Liability under GASB 68 – For Governments Participating in the Tennessee Consolidated Retirement System

November 22, 2019
Private Pension Plan Letters from TCRS

November 1, 2016
Agent Plans – State Audit’s Opinion and Schedule of Changes in Fiduciary Net Position

November 1, 2016
LEA Legacy Plan – State Audit’s Opinion and Schedule of Changes in Fiduciary Net Position

November 1, 2016
LEA Hybrid Plan – State Audit’s Opinion and Schedule of Changes in Fiduciary Net Position

October 17, 2016
Fiduciary Responsibility Memo

September 22, 2016
2016 Pension Audit Update Memo

September 22, 2016
2016 Employer Responsibility Memo

September 22, 2016
2016 State Audit’s Qualifications of Management’s Specialist Workpaper – Actuary

September 22, 2016
2016 TCRS Achievement School District Breakout Information

August 19, 2016
2016 Agent Plan – Examination Engagement Opinion on Management’s Assertions for Census Data

July 26, 2016
2016 TCRS List of Non-TCRS Plans as of 7/26/16

October 15, 2015
Cost-Sharing Opinion and Cost-Sharing Schedules

September 22, 2015
Agent Plan - Schedule of Changes in Fiduciary Net Position with Auditor’s Opinion

September 22, 2015
Agent Plan - Examination Engagement Opinion on Management’s Assertions for Census Data

August 13, 2015
Employer Responsibility Memo

August 12, 2015
Pension Update Memo to CPA Firms

 

Released              Entity        Title

06/30/2021          CPAs         American Rescue Plan Act and State Appropriations    
05/13/2021           All             American Rescue Plan Act - Interim Final Rule Federal Guidance    
04/06/2021          CPAs         Centralized Cafeteria Procedures for the Fiscal Year 2021    
03/17/2021          All              American Rescue Plan    
08/07/2020          CPAS         COVID-19 Information    
07/27/2020          CPAs         Centralized Cafeteria Procedures for the Fiscal Year 2020    
03/20/2020          CPAs         COVID-19 Local Government Guidance