Tennessee § 37-5-313 - Annual audit — Accounting records.
Full text of Tennessee Tennessee Code Annotated § 37-5-313 — Annual audit — Accounting records., with citation guidance and answers to common questions.
§ 37-5-313. Annual audit — Accounting records.
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. 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. Acts 1989, ch. 567, § 14; T.C.A., § 68-2-1114 ; Acts 1996, ch. 1079, § 149; 2016, ch. 573, § 1. Amendments. The 2016 amendment substituted “any additional accounting and reporting requirements published by the comptroller of the treasury” for “at no less than those recommended in the ‘Accounting Manual for Recipients of Grant Funds in Tennessee’ published by the comptroller of the treasury” at the end of the first sentence in (b). Effective Dates. Acts 2016, ch. 573, § 2. March 8, 2016.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 37-5-313
What does Tennessee Code Annotated § 37-5-313 cover?
Section 37-5-313 ("Annual audit — Accounting records.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 37-5-313?
A common citation format is "Tennessee Code Annotated § 37-5-313" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 37-5-313 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.