Tennessee § 9-3-201 - Purpose and scope of audit.

§ 9-3-201. Purpose and scope of audit.

An audit shall be made: For purpose of ascertaining errors, irregularities, or defaults, if any, in the offices of any county officials handling and disbursing public funds; For purpose of checking all cost bills to see that all proper items of cost, both county and state, have been duly charged, taxed and reported by the clerks of the courts in all civil, criminal, and chancery cases; and To examine and check the accounts of the county superintendents of public instruction for the purpose of ascertaining that the school funds of the state are being expended according to the laws of the state, and for the maintenance and extension of terms of schools in the counties as provided and contemplated by the laws of the state. The auditors shall have the authority and jurisdiction to audit the books and records of any judge of the court of general sessions when directed to do so by the comptroller of the treasury. Acts 1923, ch. 109, § 1; Shan. Supp., § 948a10; Code 1932, § 1654; Acts 1935, ch. 96, § 1; mod. C. Supp. 1950, § 1654 (Williams, §§ 1654, 1661.1); impl. am. Acts 1979, ch. 68, §§ 2, 3; T.C.A. (orig. ed.), §§ 9-302, 9-3-101; Acts 1985, ch. 118, § 8. Compiler's Notes. Former part 1 was transferred to part 2 of this chapter in 1985. Former part 2 was transferred to part 3 of this chapter in 1985. Cross-References. Annual audit, § 4-3-304 .