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Bill > SB0116
TN SB0116
TN SB0116AN ACT to amend Tennessee Code Annotated, Title 13, relative to audits of human resource agencies.
summary
Introduced
01/13/2025
01/13/2025
In Committee
Crossed Over
03/20/2025
03/20/2025
Passed
04/01/2025
04/01/2025
Dead
Signed/Enacted/Adopted
05/02/2025
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)
bill text
bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://wapp.capitol.tn.gov/apps/Billinfo/default.aspx?BillNumber=SB0116&ga=114 |
| BillText | https://publications.tnsosfiles.com/acts/114/pub/pc0155.pdf |
| Fiscal Note - SB0116 | https://www.capitol.tn.gov/Bills/114/Fiscal/SB0116.pdf |
| BillText | https://www.capitol.tn.gov/Bills/114/Bill/SB0116.pdf |
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