Local Education Agencies - As introduced, specifies that the comptroller of the treasury is authorized to determine how soon after June 30 of each year charter schools are required to submit audits of their accounts and records. - Amends TCA Title 49, Chapter 13.

HB 86 modifies Tennessee's charter school audit requirements by giving the state comptroller of the treasury authority to set the exact deadline for charter schools to submit annual financial audits. Currently, schools must submit audits "as soon as practical after June 30"; this bill adds that the comptroller determines the specific timing. The change directly affects all Tennessee charter schools required to file financial audits with the state. It streamlines administrative flexibility without altering the core audit obligation or creating new requirements.