Tennessee Code Title 13. Public Planning and Housing § 13-26-106

(b)(1) The annual report, including financial statements, and all books of account and financial records are subject to annual audit by the comptroller of the treasury.

(2) A human resource agency may, with the prior approval of the comptroller of the treasury, engage licensed independent public accountants to perform the audits.

(3) The audit contract between the human resource agency and the independent public accountant shall be on contract forms prescribed by the comptroller of the treasury.

(4) The human resource agency is responsible for reimbursement of the costs of audits prepared by the comptroller of the treasury and the payment of fees for audits prepared by licensed independent public accountants.

(5) Audits and working papers prepared by independent public accountants shall be reviewed and approved by the comptroller of the treasury prior to payment.

(6) Copies of such audits shall be provided to each member of the board and the comptroller of the treasury and shall be made available to the press.

(7) All audits performed by the internal audit staffs of any such agency shall be conducted in accordance with the standards established by the comptroller of the treasury pursuant to § 4-3-304(9).