Tennessee Comptroller of the Treasury Jason Mumpower announced that a record-breaking 15 Tennessee counties achieved perfectly clean financial and compliance audits for the fiscal year ending June 30, 2025. Audited by the Comptroller’s Division of Local Government Audit, these counties—Cannon, Cheatham, Hawkins, Henderson, Loudon, McMinn, Meigs, Putnam, Robertson, Sevier, Stewart, Unicoi, Union, Warren, and White—reported zero findings, signaling exceptionally strong internal controls and sound financial practices. This milestone mirrors a positive broader trend across the state, as the total number of findings among the 91 audited counties dropped from 260 in fiscal year 2024 to 248 in fiscal year 2025, lowering the average from 2.86 to 2.73 findings per county.

While many areas improved, several local counties fell just short of a clean report due to specific operational deficiencies.

Roane, Cumberland, and Morgan counties each logged two findings.

• Roane County’s issues stemmed from the Office of Circuit and General Sessions Courts Clerk, where bank statements and execution docket trial balances failed to reconcile with the general ledger.
• Cumberland County faced budget deficiencies in its Office of Finance Director, alongside a failure by the Circuit and General Sessions Courts Clerk to ensure a depository adequately collateralized funds.
• Morgan County’s findings involved both the Director of Finance and Director of Schools, noting that multiple purchases bypassed the county purchasing agent and that the school department executed an illegal fund transfer in violation of state statutes.