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.

HB 140 removes a requirement that human resource agencies in Tennessee must have independent auditors' work reviewed by the state comptroller before making payments. This change directly affects agencies operating under the Human Resource Agency Act of 1973, streamlining their payment process by eliminating the pre-payment review step. The bill amends Tennessee Code Section 13-26-106(b) to delete the specific provision mandating this review. The law took effect after becoming Public Chapter 155 on May 2, 2025.