Tennessee § 69-6-142 - Annual financial review.
Full text of Tennessee Tennessee Code Annotated § 69-6-142 — Annual financial review., with citation guidance and answers to common questions.
§ 69-6-142. Annual financial review.
The board of directors of each district shall cause an annual financial review of the district's receipts, disbursements, and balances to be made of the books and records of the district. The department of agriculture shall be responsible for determining that the annual financial reviews are made in accordance with procedures prescribed by the department of agriculture. The annual financial reviews shall be made by representatives appointed by the district's board of directors. If the governing body of the district fails or refuses to have the annual financial review made, then the department of agriculture may appoint a certified public accountant, or direct its department to make the annual financial review, the cost of such review to be paid by the district. The comptroller of the treasury may require an audit or investigation of a district if the comptroller believes it is necessary to ascertain or correct errors, irregularities, or defaults in the management and disbursement of funds controlled by the district, to be conducted by the department of audit or a certified public accountant approved by the comptroller; provided, that the comptroller or certified public accountant may also charge the district for such an audit. Each district shall prepare and submit a report regarding the annual financial review of its business affairs and transactions to the department of agriculture, the state soil conservation committee, and the comptroller of the treasury. Acts 1955, ch. 112, § 27; T.C.A., § 70-1842; Acts 1984, ch. 794, § 14; 1993, ch. 271, § 1; T.C.A. § 69-7-142 ; Acts 2012, ch. 573, § 1; 2014, ch. 489, § 1. Cross-References. Minimum standards for audits, § 4-3-304 .
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 69-6-142
What does Tennessee Code Annotated § 69-6-142 cover?
Section 69-6-142 ("Annual financial review.") 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 § 69-6-142?
A common citation format is "Tennessee Code Annotated § 69-6-142" (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 § 69-6-142 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.