Tenn. Code Ann. § 37-5-313: Annual audit - Accounting records

(a) The comptroller of the treasury shall make an annual audit of the program established by this part as part of the comptroller's annual audit pursuant to § 9-3-211 .

(b) The community services agencies shall maintain all books and records in accordance with generally accepted accounting principles, and any additional accounting and reporting requirements published by the comptroller of the treasury. Such records shall be made available for inspection to the department and the comptroller of the treasury, upon request.