---
type: "Bill"
title: "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."
description: "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."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "114"
identifier: "SB 116"
citation: "Tennessee SB 116 (114)"
classification: ["bill"]
subjects: ["Auditing"]
status: "enacted"
primary_sponsors: ["Hatcher"]
version_count: 1
action_count: 18
vote_count: 2
first_action: "2025-01-13"
last_action: "2025-05-02"
source: "openstates"
source_identifier: "ocd-bill/3fb61cc6-78db-4960-a718-c6d2ba9e6343"
source_url: "https://wapp.capitol.tn.gov/apps/BillInfo/Default?BillNumber=SB0116&ga=114"
source_hash: "01f18b85c142d4f1210817348f528f1338755c4fbe46a175ddc6fc7da0632cb9"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-tn"]
---

# Tennessee SB 116 (114) — 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.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Current Version** (committee substitute) — [source](https://capitol.tn.gov/Bills/114/Bill/SB0116.pdf)

## Votes

- SENATE STATE & LOCAL GOVERNMENT COMMITTEE: Recommended for passage, refer to Senate Calendar Committee 3/4/2025 Passed — **9–0** (pass) · upper
- FLOOR VOTE: Motion to Adopt 3/20/2025 Passed — **30–0** (pass) · upper

## Sponsors

- Hatcher — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2025-01-13** Filed for introduction `filing`
- **2025-01-14** Introduced, Passed on First Consideration `introduction`
- **2025-01-15** Passed on Second Consideration, refer to Senate State and Local Government Committee `referral-committee`
- **2025-02-25** Placed on Senate State and Local Government Committee calendar for 3/4/2025
- **2025-03-04** Recommended for passage, refer to Senate Calendar Committee
- **2025-03-18** Placed on Senate Consent Calendar 2 for 3/20/2025
- **2025-03-20** Engrossed; ready for transmission to House `receipt`
- **2025-03-20** Passed Senate, Ayes 30, Nays 0 `passage`
- **2025-03-24** Rcvd. from S., held on H. desk.
- **2025-03-31** Passed H., Ayes 93, Nays 0, PNV 2 `passage`
- **2025-03-31** Subst. for comp. HB. `substitution`
- **2025-04-01** Enrolled and ready for signatures `enrolled`
- **2025-04-02** Signed by H. Speaker `passage`
- **2025-04-02** Signed by Senate Speaker `passage`
- **2025-04-03** Transmitted to Governor for action. `executive-receipt`
- **2025-04-11** Signed by Governor. `executive-signature`
- **2025-05-02** Effective date(s) 04/11/2025
- **2025-05-02** Pub. Ch. 155

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3fb61cc6-78db-4960-a718-c6d2ba9e6343`. Confidence: reported (aggregated from official Tennessee legislature records).