{"data":{"id":"us-tn/tenn.-code-ann.-7-84-728","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 7-84-728","heading":"Audit","body":"(a) All books of accounts and financial records of the district are subject to annual audit by the comptroller of the treasury or the comptroller's designee. The host municipality shall pay for the cost of any audit.\n(b) The comptroller of the treasury shall ensure that audits are prepared in accordance with generally accepted governmental auditing standards and determine if the audits meet minimum audit standards prescribed by the comptroller of the treasury. An audit must not be accepted as meeting the requirements of this section until approved by the comptroller of the treasury.\n(c) All audits must be completed as soon as practicable after the end of the fiscal year of the host municipality. One (1) copy of each audit must be furnished to each member of the governing body and the comptroller of the treasury.","path":["TN Code","Title 7","Chapter 84"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-17","retrieved_at":"2026-09-17T21:51:56Z","sha256":"0ec3452a74cd8d232090582fafc862d6d6277aeb53f9de042adbddfa708ec7d7","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-7-84-727","next":"us-tn/tenn.-code-ann.-7-85-101","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-tn","title":"Tennessee Release 76 supplement","text":"Tennessee electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 76 only as a labeled supplement to the newer Open US Law rows.","url":"https://archive.org/details/gov.tn.tca"}]},"notice":"GroundRules: Original legal text. Not legal advice."}