Divisions of the Comptroller's Office

• Administration - This division provides direction, coordination and supervision to the various divisions within the Comptroller's Office and represents the Comptroller on various boards and commissions.
• Management Services - The Office of Management Services provides administrative and support services to the divisions of the Comptroller's Office in areas of accounting, budgeting, personnel, information systems and printing. The office assists the Comptroller in policy and contract matters and provides staff support for several boards and commissions.
• Bond Finance - The division manages the state debt, including issuance of all bonds and notes and payment of such debt. This division serves as staff for the State Funding Board, State School Bond Authority, Tennessee Local Development Authority and Bond Finance Committee of the Tennessee Housing Development Agency.
• Local Finance - This division approves certain debt obligations of local governments; approves budgets of local governments which have certain debt obligations outstanding; and assists local governments with other debt and financial management issues.
• Local Government - This office provides technical assistance to local governments in redistricting efforts and in establishing precincts; maintains county precinct information; and provides mapping services using geographic information systems technology.
• Property Assessments - This division assists local governments in assessment of property for tax purposes and administers the Property Tax Relief Program which provides reimbursements to low-income elderly or disabled persons and certain disabled veterans or their surviving spouses.
• Research and Education Accountability - The Office of Research prepares reports at the request of the Comptroller and the General Assembly on various state and local government issues. The Office of Education Accountability monitors the performance of Tennessee's elementary and secondary school systems and provides the General Assembly with reports on selected education topics.
• Office of State Assessed Properties - This office annually appraises and assesses all public utility and transportation properties as prescribed in TCA 67-5-1301. These assessments are certified to counties, cities and other taxing jurisdictions for the billing and collection of property taxes.
• Office of Open Records - This Office provides information and advice to citizens and local government officials regarding the Tennessee Public Records Act, collects data regarding Open Meetings Law inquiries and problems, and provides educational programs on Public Records and Open Meetings.
• State Board of Equalization - The board is responsible for assuring constitutional and statutory compliance in assessments of property for ad valorem taxes. The board establishes rules and hears county and public utility assessment appeals.

Department of Audit