State of Tennessee: Single Audit Reports and Findings
State of Tennessee filed 10 single audits between 2016 and 2025; the most recently observed auditor is COMPTROLLER OF THE TREASURY, DIVISION OF LOCAL GOVERNMENT AUDIT (2025), and the 2025 report lists 22 findings. Data as of 2026-09-16.
Data as of Sep 16, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; State of Tennessee is recorded in NASHVILLE, Tennessee under EIN 626001445, and the Clearinghouse records it as a state government entity.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $23,718,734,512 | $35,578,102 | COMPTROLLER OF THE TREASURY, DIVISION OF LOCAL GOVERNMENT AUDIT | 22 | SD | 2025-06-GSAFAC-0000400248 |
| 2024 | 2024-06-30 | $21,778,073,745 | $32,667,111 | COMPTROLLER OF THE TREASURY, DIVISION OF LOCAL GOVERNMENT AUDIT | 30 | SD | 2024-06-GSAFAC-0000362954 |
| 2023 | 2023-06-30 | $21,747,441,994 | $32,621,163 | COMPTROLLER OF THE TREASURY, DIVISION OF LOCAL GOVERNMENT AUDIT | 86 | SD | 2023-06-GSAFAC-0000016433 |
| 2022 | 2022-06-30 | $21,689,848,521 | $32,534,773 | COMPTROLLER OF THE TREASURY, DIVISION OF LOCAL GOVERNMENT AUDIT | 67 | MW / SD | 2022-06-CENSUS-0000171359 |
| 2021 | 2021-06-30 | $24,173,530,706 | $36,260,296 | COMPTROLLER OF THE TREASURY, DIVISION OF LOCAL GOVERNMENT AUDIT | 136 | MW / SD | 2021-06-CENSUS-0000171359 |
| 2020 | 2020-06-30 | $19,932,536,337 | $30,000,000 | COMPTROLLER OF THE TREASURY, DIVISION OF LOCAL GOVERNMENT AUDIT | 123 | MW / SD | 2020-06-CENSUS-0000171359 |
| 2019 | 2019-06-30 | $14,338,359,442 | $30,000,000 | COMPTROLLER OF THE TREASURY, DIVISION OF LOCAL GOVERNMENT AUDIT | 128 | MW / SD | 2019-06-CENSUS-0000171359 |
| 2018 | 2018-06-30 | $14,448,807,317 | $30,000,000 | COMPTROLLER OF THE TREASURY, DIVISION OF LOCAL GOVERNMENT AUDIT | 278 | MW / SD | 2018-06-CENSUS-0000171359 |
| 2017 | 2017-06-30 | $14,113,135,541 | $30,000,000 | COMPTROLLER OF THE TREASURY, DIVISION OF LOCAL GOVERNMENT AUDIT | 258 | MW / SD | 2017-06-CENSUS-0000171359 |
| 2016 | 2016-06-30 | $14,430,023,930 | $30,000,000 | COMPTROLLER OF THE TREASURY, DIVISION OF LOCAL GOVERNMENT AUDIT | 199 | MW / SD | 2016-06-CENSUS-0000171359 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 93.778 | Medical Assistance Program | $11,534,368,764 | Yes |
| 10.551 | Supplemental Nutrition Assistance Program | $1,725,858,471 | No |
| 20.205 | Highway Planning and Construction | $1,482,106,801 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $980,775,254 | Yes |
| 84.268 | Federal Direct Student Loans | $640,954,807 | No |
| 84.063 | Federal Pell Grant Program | $474,744,787 | No |
| 93.767 | Children's Health Insurance Program | $472,324,490 | No |
| 10.555 | National School Lunch Program | $380,224,984 | Yes |
| 84.010 | Title I Grants to Local Educational Agencies | $332,123,372 | No |
| 14.195 | Section 8 Housing Assistance Payments Program | $322,329,327 | Yes |
| 84.027 | Special Education Grants to States | $318,971,954 | No |
| 93.575 | Child Care and Development Block Grant | $310,418,605 | No |
| 84.425 | Education Stabilization Fund | $296,071,757 | No |
| 93.558 | Temporary Assistance for Needy Families | $265,839,549 | Yes |
| 17.225 | Unemployment Insurance | $247,883,728 | No |
| 97.036 | Disaster Grants - Public Assistance (Presidentially Declared Disasters) | $216,137,075 | No |
| 10.557 | WIC Special Supplemental Nutrition Program for Women, Infants, and Children | $169,299,524 | No |
| 10.553 | School Breakfast Program | $162,692,768 | Yes |
| 10.561 | State Administrative Matching Grants for the Supplemental Nutrition Assistance Program | $148,255,129 | No |
| 93.268 | Immunization Cooperative Agreements | $128,675,707 | No |
| 93.563 | Child Support Enforcement | $94,486,459 | No |
| 97.036 | Disaster Grants - Public Assistance (Presidentially Declared Disasters) | $93,601,448 | No |
| 93.568 | Low-Income Home Energy Assistance | $88,814,663 | No |
| 93.596 | Child Care Mandatory and Matching Funds of the Child Care and Development Fund | $84,740,860 | No |
| 93.659 | Adoption Assistance | $78,503,803 | No |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-001 | N | Significant deficiency | Yes |
| 2025-002 | N | Significant deficiency | Yes |
| 2025-003 | N | Significant deficiency / Questioned costs | Yes |
| 2025-004 | L | Material weakness | Yes |
| 2025-005 | G | Material weakness | Yes |
| 2025-006 | N | Material weakness | No |
| 2025-007 | M | Significant deficiency | No |
| 2025-008 | L | Significant deficiency | Yes |
| 2025-009 | L | Material weakness | No |
| 2025-010 | ELN | Material weakness | No |
| 2025-011 | AB | Questioned costs | No |
Read next
- CPA firms that audit Tennessee nonprofits
- Tennessee single audit statistics
- Tennessee nonprofit audit requirements
How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits State of Tennessee now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “State of Tennessee Single Audits and Findings (TN).” https://getauditradar.com/single-audits/tn/state-of-tennessee-626001445/. Data as of 2026-09-16.