Tennessee Comptroller of the Treasury - Division of Municipal Audit

Most used Services
	Contract and Report System (CARS)
	Certified Municipal Finance Officer (CMFO)
	Confirmations

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What's New

December 2011
	Utility District Manual Released
July 2011
	Utility Districts - "Travel" Reporting Requirement
June 2011
	Revised Audit Manual Released
	Derivative Instrument Valuation (GASB 53) Listing of Providers Updated
January 2011
	CMFO System Released
	CMFO Designee Forms
October 2010
	Unacceptable water loss rate set by Wastewater Financing Board
	Unacceptable water loss rate set by Utility Management Review Board
August 2010
	Solid Waste Fund Reporting Clarification
	Sexual Offenders Registry Fees
June 2010
	Revised City Manual Released
	GASB 53 - Derivative Instruments Valuation and Independent Evaluation of Valuation
May 2010
	Contract and Report System (CARS) Release Memo
October 2009
	Memo from Comptroller Wilson about ARRA -October 2009
	Fraud Waste and Abuse Notice - ARRA
	Ten Steps to Compliance (ARRA)
June 2009
	Local Governments Action Plan
May 2009
	Local Governments Directives
	Local Governments Internal Controls
	Local Government Chart of Account Changes
	Local Government Chart of Account Changes Update
	Memo to Local Governments about ARRA
	Memo to Local Governments and Nonprofits About ARRA - May 2009
March 2009
	Electronic Filing Guidelines (Updated May 10, 2010)
August 2008
	Change In CFDA Number
June 2008
	School Support Group Updates for 2008 Legislation
April 2008
	Capital Pass-Through Grant Accounting and Reporting
February 2008
	Board of Education - State Administered Health Insurance Memo(GASB 43 and 45)
	Local Government - State Administered Health Insurance Memo (GASB 43 and 45)
December 2007
	Financial Statement Presentation for Department Wide Financial Statements – Board of Education Clarification Memo
November 2007
	Local Education School Support Group – Questions and Answers (Superceded)
	Model Financial Policy For School Support Organizations (Procedures Manual) (Superceded)
October 2007
	Change in Opinion for School Activity Funds (updated 10-18-07)
June 2007
	Summary of the Local Education Support Group Financial Accountability Act of 2007
	Local Education Support Group Financial Accountability Act of 2007 (Superceded)
	Certification and Education of Municipal Finance Officers (updated 3-23-2009) (Superceded)
April 2007
	Implementation of Statement on Auditing Standards No. 112 (Superceded)
March 2007
	Implementation of Governmental Accounting Standards Board Statement No. 45 (OPEB)
	Change in Opinion for School Activity Funds (updated 10-18-07)
October 2006
	Financial Statements that Must be Included in Separately Issued Fund and Department Wide Financial Statement Reports, Including a Municipal Board of Education
May 2006
	Contract to Audit Accounts and Charter Schools
	Accounting and Reporting for Charter Schools
	Calculating In-lieu-of Taxes and Reporting In-lieu-of Taxes in the Financial Statements
April 2006
	Number of Financial Reports (Audit Reports) to be Submitted to Municipal Audit (Superceded)
January 2006
	Accounting for and Reporting State Street Aid Funds in the Government Wide Financial Statements
November 2005
	Audit Contracts and Submission of Peer Review Letters (Peer Review not Yet Released by AICPA/TSCPA)
October 2005
	MD&A for Separately Issued Fund Financial Statements
	Accounting for Property Taxes in Government Wide Financial Statements
	Accounting for Property Taxes at the Fund Level
	Enforceable Legal Claim Date for Property Taxes in Tennessee
September 2005
	Accounting for the Fee Related to the Sexual Offenders Registry
Prior to September 2005
	Accounting for Inventory in the Fund Financial Statements Issued for Noncentralized Cafeteria Funds
	Contacting Our Office to Discuss Delinquent Audit Contracts and/or Delinquent Audit Reports?
	Contacting the Department Regarding Changes in Mailing Addresses, Phone Numbers, Contact Person, Email Address, etc. (Superceded)
	Contract to Audit Accounts and a Lack of Independence
	Notification of Standard Procedures for Booking Arrestees and Noncompliance Penalties
	Understanding the Information in the Subrecipient(Grants) Payment Listing