Methods of accounting

The comptroller of the treasury has the authority to require any and all departments, institutions, offices, and agencies of the state government to maintain their accounts, records, documents, vouchers, requisitions, payrolls, cancelled checks and coupons, and other evidences of financial transactions in such manner as to expedite the work of post auditing. Acts 1937, ch. 33, § 74; C. Supp. 1950, § 255.74 (Williams, § 255.79); T.C.A. (orig. ed.), § 8-409; T.C.A., § 8-411. The comptroller of the treasury has the authority to require any and all departments, institutions, offices, and agencies of the state government to maintain their accounts, records, documents, vouchers, requisitions, payrolls, cancelled checks and coupons, and other evidences of financial transactions in such manner as to expedite the work of post auditing. Acts 1937, ch. 33, § 74; C. Supp. 1950, § 255.74 (Williams, § 255.79); T.C.A. (orig. ed.), § 8-409; T.C.A., § 8-411.