# Tennessee SB 0115: AN ACT to amend Tennessee Code Annotated, Title 6, Chapter 56, Part 1, relative to audits of municipalities.

Tennessee SB 0115, AN ACT to amend Tennessee Code Annotated, Title 6, Chapter 56, Part 1, relative to audits of municipalities., is a 114th General Assembly (2025-2026) Senate bill sponsored by no sponsor on record; status signed, last action 2025-03-21 (Effective date(s) 07/01/2025) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/TN-SB0115-2025-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Tennessee SB 0115
- State: Tennessee
- Session: 114th General Assembly (2025-2026)
- Title: AN ACT to amend Tennessee Code Annotated, Title 6, Chapter 56, Part 1, relative to audits of municipalities.
- Status: signed
- Chamber: Senate
- Introduced: 2025-01-13
- Last action: 2025-03-21, Effective date(s) 07/01/2025
- Sponsors: no sponsor on record
- Cosponsors: 0
- Subjects: Municipal Government
- Touches household money: no
- Roll calls: 3 (135 yes, 0 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Tennessee municipalities face late audit penalties: cost, low. 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…

## Sponsors and cosponsors

- (none)

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-02-27 | House | FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 2/27/2025 | pass | 93 | 0 |   |
| 2025-02-24 | Senate | FLOOR VOTE: Motion to Adopt 2/24/2025 | pass | 33 | 0 |   |
| 2025-02-18 | Senate | SENATE STATE & LOCAL GOVERNMENT COMMITTEE | pass | 9 | 0 |   |

## Bill text

- Enrolled / Public Chapter: [PDF](https://publications.tnsosfiles.com/acts/114/pub/pc0018.pdf)
- Fiscal Note: [PDF](https://capitol.tn.gov/Bills/114/Fiscal/HB0057.pdf)
- Introduced: [PDF](https://capitol.tn.gov/Bills/114/Bill/SB0115.pdf)

## Related bills

- HB 2666: AN ACT to amend Chapter 131 of the Private Acts of 1969; as amended by Chapter 85 of the Private Acts of 1987; Chapter 74 of the Private Acts of 1995; Chapter… (signed)
- HB 2670: AN ACT to amend Chapter 33 of the Private Acts of 1985; as amended by Chapter 85 of the Private Acts of 2004; and any other acts amendatory thereto, relative t… (signed)
- HB 2656: AN ACT to amend Chapter 325 of the Private Acts of 1945; as amended by Chapter 335 of the Private Acts of 1968; Chapter 282 of the Private Acts of 1972; Chapte… (signed)
- HB 2631: AN ACT to make appropriations for the purpose of defraying the expenses of the state government for the fiscal years beginning July 1, 2025, and July 1, 2026,… (failed)
- HB 2649: AN ACT to amend Chapter 84 of the Private Acts of 1991; as amended by Chapter 162 of the Private Acts of 1994; Chapter 140 of the Private Acts of 1996; Chapter… (signed)
- HB 2533: AN ACT to amend Tennessee Code Annotated, Title 4, Chapter 29; Title 5, Chapter 21; Title 8, Chapter 50, Part 8; Title 49, Chapter 10, Part 1; Title 49, Chapte… (signed)

## Sources
- [Enrolled / Public Chapter (PDF)](https://publications.tnsosfiles.com/acts/114/pub/pc0018.pdf)
- [Fiscal Note (PDF)](https://capitol.tn.gov/Bills/114/Fiscal/HB0057.pdf)
- [Introduced (PDF)](https://capitol.tn.gov/Bills/114/Bill/SB0115.pdf)

## Related
- [HB 2666: AN ACT to amend Chapter 131 of the Private Acts of 1969; as amended by Chapter…](https://policyrisk.com/state-bill/TN-HB2666-2025-2026)
- [HB 2670: AN ACT to amend Chapter 33 of the Private Acts of 1985; as amended by Chapter 8…](https://policyrisk.com/state-bill/TN-HB2670-2025-2026)
- [HB 2656: AN ACT to amend Chapter 325 of the Private Acts of 1945; as amended by Chapter…](https://policyrisk.com/state-bill/TN-HB2656-2025-2026)
- [HB 2631: AN ACT to make appropriations for the purpose of defraying the expenses of the…](https://policyrisk.com/state-bill/TN-HB2631-2025-2026)
- [HB 2649: AN ACT to amend Chapter 84 of the Private Acts of 1991; as amended by Chapter 1…](https://policyrisk.com/state-bill/TN-HB2649-2025-2026)
- [HB 2533: AN ACT to amend Tennessee Code Annotated, Title 4, Chapter 29; Title 5, Chapter…](https://policyrisk.com/state-bill/TN-HB2533-2025-2026)
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Source: PRIA, https://policyrisk.com/state-bill/TN-SB0115-2025-2026 (as of 2026-11-01).