Auditing-County Clerk

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The records of all county clerks must be audited on an annual basis. T.C.A. § 4-3-304(4).  The Comptroller is given the authority to establish auditing standards, and the county legislative body contracts with a certified public accountant, or the Division of Local Government Audit, to make the annual audit. T.C.A. §§ 9-3-212; 4-3-304.  Auditors of the Division of Local Government Audit of the State Comptroller’s Office or the independent certified public accountant will audit the county clerk’s books, accounts, and records annually to ascertain any errors, irregularities or defaults. T.C.A. §§ 4-3-304; 9-3-201.  The fiscal year for a county clerk’s office is September 1 through August 30.  County clerks must use the uniform chart of accounts.