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Bill > SB0116


TN SB0116

TN SB0116
AN ACT to amend Tennessee Code Annotated, Title 13, relative to audits of human resource agencies.


summary

Introduced
01/13/2025
In Committee
Crossed Over
03/20/2025
Passed
04/01/2025
Dead
Signed/Enacted/Adopted
05/02/2025

Introduced Session

114th General Assembly

Bill Summary

As enacted, removes a requirement that audits and working papers prepared by independent public accountants for annual reports by a governing board operating under the Human Resource Agency Act of 1973 be reviewed by the comptroller of the treasury prior to payment by the human resource agency. - Amends TCA Title 13.

AI Summary

This bill modifies existing Tennessee law regarding audits for human resource agencies by removing a previously mandated review process by the state comptroller. Specifically, the legislation eliminates the requirement that annual audit reports and related working papers prepared by independent public accountants for human resource agencies must be reviewed by the comptroller of the treasury before the agency can make payment for those audit services. The Human Resource Agency Act of 1973, which governs these agencies, will now allow these organizations to more directly manage their audit processes without the additional step of comptroller review. By streamlining this administrative procedure, the bill aims to reduce bureaucratic steps and potentially expedite the audit payment process for human resource agencies operating in Tennessee.

Committee Categories

Government Affairs

Sponsors (1)

Last Action

Effective date(s) 04/11/2025 (on 05/02/2025)

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