All Roll Calls
Yes: 135 • No: 0
TennesseeSB 0115114th General Assembly (2025-2026)Senate
AN ACT to amend Tennessee Code Annotated, Title 6, Chapter 56, Part 1, relative to audits of municipalities.
Sponsored By: Sponsor information unavailable
Signed by Governor
Municipal Government
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 0 benefits, 1 costs, 0 mixed.
Tennessee municipalities face late audit penalties
Beginning July 1, 2025, Tennessee municipalities must finish audits and submit them to the state comptroller within six months after their fiscal year ends. Audit preparers must give copies to the mayor, chief executive officer, each governing-body member, and comptroller, and make copies available to the press. Municipalities with two or more outstanding late annual audits face withheld state sales tax payments until they comply; the comptroller and revenue commissioner agree on the amount, capped at 15% of the total due in a fiscal year. The Department of Revenue holds that money in reserve and releases it after the comptroller determines the municipality meets the audit requirements. The comptroller can waive the penalty under established policies and procedures.
Sponsors & Cosponsors
Sponsors
There is no primary sponsor on record.
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
House vote • 2/27/2025
FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 2/27/2025
Yes: 93 • No: 0
Senate vote • 2/24/2025
FLOOR VOTE: Motion to Adopt 2/24/2025
Yes: 33 • No: 0
Senate vote • 2/18/2025
SENATE STATE & LOCAL GOVERNMENT COMMITTEE
Yes: 9 • No: 0
Bill Text
Enrolled / Public Chapter
Fiscal Note
Introduced
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