Tennessee § 49-17-105 - Annual audit.
Full text of Tennessee Tennessee Code Annotated § 49-17-105 — Annual audit., with citation guidance and answers to common questions.
§ 49-17-105. Annual audit.
All annual reports and all books of accounts and financial records of the energy efficient schools council shall be subject to audit annually by the comptroller of the treasury. With prior approval of the comptroller of the treasury, the audit may be performed by a licensed independent public accountant selected by the council. If an independent public accountant is employed, the audit contract between the council and the independent accountant shall be on contract forms prescribed by the comptroller of the treasury. The cost of any audit shall be paid by the council. 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. No audit may be accepted as meeting the requirements of this section until approved by the comptroller of the treasury. One (1) copy of each audit shall be furnished to each member of the council and one (1) copy shall be furnished to the comptroller of the treasury. The comptroller of the treasury, or the comptroller of the treasury's designated representative, shall have access to the council's books, records and accounts whenever deemed necessary by the comptroller of the treasury or the comptroller of the treasury's designated representative. Acts 2008, ch. 1188, § 6.
Frequently Asked Questions About Tennessee § 49-17-105
What does Tennessee Code Annotated § 49-17-105 cover?
Section 49-17-105 ("Annual audit.") 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 § 49-17-105?
A common citation format is "Tennessee Code Annotated § 49-17-105" (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 § 49-17-105 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.