Tennessee Comptroller of the Treasury
Division of Municipal Audit

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I am auditing a municipal board of education. What should the financial statements look like?


This is a very complex situation and as a result an official memorandum was emailed to all parties known to be impacted. This memo was subsequently revised on October 18, 2005 and again on October 27, 2006.  

 

Please click here to see a copy of the revised memo.

 

A clarification memo was issued on December 17, 2007.


Please click here to see a copy of the clarification memo.