T.C.A. § 6-56-105 requires every city to undergo an audit every year. These audits are often conducted by external auditors.

T.C.A. § 6-56-105(a) reads as follows:

(a) The governing body of each municipality shall cause an annual audit to be made of the accounts and records of all departments, boards, and agencies under its jurisdiction that receive and disburse funds. The audit must include, but is not limited to, general funds, highway funds, school funds, public utilities, and municipal courts.

Tenn. Code Ann. § 6-56-105(a).

This annual audit includes the general fund and various other city departments, including the municipal courts.

For a more detailed review of these municipal audits, please see the MORe page on Finance and Municipal Audits.