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2017 Tennessee Code
Title 44 - Animals and Animal Husbandry
Chapter 19 - Dairy Industry Promotion Act
§ 44-19-119. Reports -- Information -- Audits.
Universal Citation: TN Code § 44-19-119 (2017)
- (a) The commissioner may require purchasers to file such information and reports as may be reasonably necessary to assist in carrying out the purposes of this chapter.
- (b) The Tennessee dairy promotion committee shall prepare an annual report of its activities through June 30 of each year, and submit this report to the commissioner.
- (c) The annual report and all books of accounts and financial records of all funds received by assessment shall be subject to audit annually by the comptroller of the treasury. The audit may be performed by a licensed independent public accountant selected by the committee and approved by the comptroller of the treasury. The cost of any audit shall be paid by the committee. The comptroller of the treasury shall ensure that audits are prepared in accordance with generally accepted governmental auditing standards and determine if the audits meet minimum audit standards prescribed by the comptroller of the treasury. No audit may be accepted as meeting the requirements of this section until approved by the comptroller of the treasury.
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