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HB1648 • 2026

Auditing

AN ACT to amend Tennessee Code Annotated, Title 8, Chapter 4; Title 9; Title 47, Chapter 18; Title 56 and Title 63, relative to funding oversight.

Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Helton-Haynes, Gardenhire
Last action
2026-04-06
Official status
Sponsor(s) Added.
Effective date
Not listed

Plain English Breakdown

The bill summary does not provide details on how reports will be published.

Making Audit Reports Public

This bill requires the Tennessee Comptroller to publish annual audit reports on their website for everyone to see.

What This Bill Does

  • Requires the comptroller of the treasury to put annual report summaries of post audits online.
  • Updates state laws about audits and oversight.

Who It Names or Affects

  • The Tennessee Comptroller's office
  • Government entities that receive funding from the state or local governments

Terms To Know

Comptroller of the Treasury
The person in charge of managing Tennessee's money and finances.

Limits and Unknowns

  • Does not specify what happens if an entity does not comply with the new rules.
  • Details about how reports will be published are not provided in this summary.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

Amendment 1-0 to HB1648

Plain English: The amendment adds a new requirement for non-governmental entities receiving in-kind funding from the state to also receive at least one state or federal grant award subject to audit and oversight before they can qualify as a 340B entity.

  • Non-governmental entities must now have received at least one state or federal grant award that is auditable under state and federal laws in order to be eligible for 340B status when receiving in-kind funding from the state.
  • The comptroller of the treasury, along with other relevant state agencies, can verify if these non-governmental entities meet the new eligibility criteria and ensure they comply with the requirements.
  • The amendment text does not specify what happens to entities that do not meet the new requirement after November 1, 2026.
  • It is unclear how this change will affect existing non-governmental entities already receiving in-kind funding and their current status as 340B entities.
Amendment 1-0 to SB1654

Plain English: The amendment adds a new requirement for non-governmental entities receiving in-kind funding from the state to also receive at least one state or federal grant award subject to audit and oversight.

  • Non-governmental entities that get in-kind funding from the state must now also have at least one state or federal grant with audit requirements.
  • The comptroller of the treasury and other state agencies can check if these non-governmental entities meet this new requirement.
  • The amendment does not specify what happens to entities that do not comply with the new eligibility criteria.

Bill History

  1. 2026-04-09 Tennessee General Assembly

    Signed by Senate Speaker

  2. 2026-04-08 Tennessee General Assembly

    Enrolled and ready for signatures

  3. 2026-04-06 Tennessee General Assembly

    Sponsor(s) Added.

  4. 2026-04-06 Tennessee General Assembly

    Comp. SB subst.

  5. 2026-04-06 Tennessee General Assembly

    Passed H., Ayes 94, Nays 1, PNV 1

  6. 2026-04-06 Tennessee General Assembly

    Am. withdrawn. (Amendment 1 - HA0830)

  7. 2026-04-06 Tennessee General Assembly

    Subst. for comp. HB.

  8. 2026-03-30 Tennessee General Assembly

    H. Placed on Regular Calendar for 4/6/2026

  9. 2026-03-30 Tennessee General Assembly

    Reset on next avail. cal.

  10. 2026-03-30 Tennessee General Assembly

    Rcvd. from S., held on H. desk.

  11. 2026-03-26 Tennessee General Assembly

    H. Placed on Regular Calendar for 3/30/2026

  12. 2026-03-26 Tennessee General Assembly

    Engrossed; ready for transmission to House

  13. 2026-03-26 Tennessee General Assembly

    Passed Senate as amended, Ayes 31, Nays 0

  14. 2026-03-26 Tennessee General Assembly

    Senate adopted Amendment (Amendment 1 - SA0748)

  15. 2026-03-25 Tennessee General Assembly

    Placed on cal. Calendar & Rules Committee for 3/26/2026

  16. 2026-03-24 Tennessee General Assembly

    Rec. for pass. if am., ref. to Calendar & Rules Committee

  17. 2026-03-24 Tennessee General Assembly

    Placed on Senate Regular Calendar for 3/26/2026

  18. 2026-03-18 Tennessee General Assembly

    Placed on cal. Insurance Committee for 3/24/2026

  19. 2026-03-17 Tennessee General Assembly

    Action def. in Insurance Committee to 3/24/2026

  20. 2026-03-17 Tennessee General Assembly

    Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 9, Nays 0 PNV 0

  21. 2026-03-11 Tennessee General Assembly

    Placed on cal. Insurance Committee for 3/17/2026

  22. 2026-03-11 Tennessee General Assembly

    Rec for pass if am by s/c ref. to Insurance Committee

  23. 2026-03-11 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/17/2026

  24. 2026-03-10 Tennessee General Assembly

    Action deferred in Senate State and Local Government Committee to 3/17/2026

  25. 2026-03-04 Tennessee General Assembly

    Placed on s/c cal Insurance Subcommittee for 3/11/2026

  26. 2026-03-04 Tennessee General Assembly

    Action Def. in s/c Insurance Subcommittee to 3/11/2026

  27. 2026-03-03 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/10/2026

  28. 2026-03-03 Tennessee General Assembly

    Action deferred in Senate State and Local Government Committee to 3/10/2026

  29. 2026-02-25 Tennessee General Assembly

    Placed on s/c cal Insurance Subcommittee for 3/4/2026

  30. 2026-02-24 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/3/2026

  31. 2026-02-18 Tennessee General Assembly

    Sponsor(s) Added.

  32. 2026-02-18 Tennessee General Assembly

    Assigned to s/c Insurance Subcommittee

  33. 2026-02-18 Tennessee General Assembly

    Ref. to Insurance Committee

  34. 2026-02-11 Tennessee General Assembly

    Sponsor(s) Added.

  35. 2026-01-21 Tennessee General Assembly

    P2C, caption bill, held on desk - pending amdt.

  36. 2026-01-21 Tennessee General Assembly

    Passed on Second Consideration, refer to Senate State and Local Government Committee

  37. 2026-01-15 Tennessee General Assembly

    Intro., P1C.

  38. 2026-01-15 Tennessee General Assembly

    Introduced, Passed on First Consideration

  39. 2026-01-14 Tennessee General Assembly

    Filed for introduction

  40. 2026-01-14 Tennessee General Assembly

    Filed for introduction

Official Summary Text

ON MARCH 26, 2026, THE SENATE ADOPTED AMENDMENT #1 AND PASSED SENATE BILL 1654, AS AMENDED.

AMENDMENT #1 rewrites the bill to, instead, as of November 1, 2026, provide that a non-governmental entity receiving in-kind funding from the state or a political subdivision of the state pursuant to the federal Public Health Service Act is eligible to q
ualify as a 340B entity, only if the entity is also a recipient of one or more state or federal grant awards that are subject to audit, reporting, and oversight requirements under state and federal law. Further, the comptroller of the treasury and any st
at
e agency or political subdivision providing in-kind funding are authorized to verify eligibility and enforce compliance with this amendment.

Present law defines a "340B entity" as a covered entity participating in the federal 340B drug discount program, including the entity's pharmacy or pharmacies, or any pharmacy or pharmacies under contract with the 340B covered entity to dispense drugs on
behalf of the 340B covered entity.

Current Bill Text

Read the full stored bill text 
SENATE BILL 1654
By Gardenhire

HOUSE BILL 1648
By Helton-Haynes
HB1648
010854
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 8,
Chapter 4; Title 9; Title 47, Chapter 18; Title 56
and Title 63, relative to funding oversight.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 8-4-110(a), is amended by adding
the following at the end of the subsection:
The summary report must be made available to the public through publication on the
website of the comptroller of the treasury.
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.