Auditing - As enacted, removes a requirement that audits and working papers prepared by independent public accountants for annual reports by a governing board operating under the Human Resource Agency Act of 1973 be reviewed by the comptroller of the treasury prior to payment by the human resource agency. - Amends TCA Title 13.

SB 116 removes a requirement that audits and working papers for human resource agencies must be reviewed by the state comptroller before payment. This change directly affects governing boards of human resource agencies operating under the 1973 Human Resource Agency Act and the independent public accountants who prepare their annual audits. The bill amends Tennessee law by deleting a specific code section (TCA Title 13, Section 13-26-106(b)(5)) that previously mandated this comptroller review. The policy change simplifies the payment process for these audits without altering the audit standards or requirements. The bill became effective on April 11, 2025, after being signed by the Governor.