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2014 Op. Tenn. Att'y Gen. 1 (2014)

handle is hein.sag/sagtn0158 and id is 1 raw text is: STATE OF TENNESSEE OFFICE OF THE ATTORNEY GENERAL PO BOX 20207 NASHVILLE, TENNESSEE 37202 January 2, 2014 Opinion No. 14-01 Authority of County Commission to Initiate an Audit of a Department of a County School Board QUESTION Does Tennessee law provide a county commission with authority to authorize, through a resolution, an independent or special audit of a department or division of a county school board?' OPINION Yes. ANALYSIS Tennessee Code Ann. § 49-2-101, which sets forth the duties of the county legislative body as they pertain to local education, provides in relevant part: The duties of the county legislative body shall be to: (3) require its finance committee to examine the accounts of the county board of education quarterly, or at any other time it may appear that the county board is misusing any of the public school funds, or exceeding the budget adopted by the county legislative body; or it may appoint a competent auditor to make the examination, the cost of the examination to be paid out of county funds; Tennessee Code Ann. § 49-2-101(3) thus provides authority for an audit of the county board of education by the county legislative body on a quarterly basis, as well as at any time misfeasance or misuse of public funds is suspected. Further, the audit may be performed by the I This opinion does not address any local laws or charter provisions that may apply to a county commission's powers to initiate an audit of a county school board because such local laws vary from jurisdiction to jurisdiction. Questions regarding the applicability of local laws, ordinances, charter provisions, etc., are best addressed to counsel representing the local governmental entity whose authority is at issue.

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