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SB 116

Auditing - 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.

114th Regular Session (2025-2026) Introduced by Tom Hatcher

Tennessee eliminates comptroller review requirement for audits by human resource agencies, accelerating payment processing but reducing fiscal oversight.

Pub. Ch. 155
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Bill Summary · SB 116

Legislative bill overview

SB 116 eliminates the requirement that the Tennessee comptroller of the treasury review audits and working papers from independent public accountants before a human resource agency can pay for those audit services. The bill streamlines the administrative process for agencies operating under the Human Resource Agency Act of 1973 by removing this intermediary approval step.

Why is this important

This change affects the fiscal oversight process for human resource agencies in Tennessee, potentially allowing faster payment processing and reducing administrative delays. However, it also removes a layer of state fiscal review that could catch errors, irregularities, or compliance issues before payment is made.

Potential points of contention

  • Reduced oversight: Removing comptroller review eliminates an independent state-level checkpoint on audit quality and agency compliance, which some may view as weakening fiscal accountability
  • Payment speed vs. verification: While faster payment processing benefits agencies, critics may argue this prioritizes efficiency over the thorough vetting of public funds expenditures
  • Scope of affected agencies: The bill applies specifically to Human Resource Agency Act entities, raising questions about whether similar restrictions apply elsewhere or if this creates inconsistent oversight standards across state government

Compiled from official sources — confirm details with the bill’s official record.

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