Home › CFR › Title 46 › Part 13846 CFR Part 138 — Towing Safety Management System (TSMS)Subpart A — General§ 138.100— Purpose.§ 138.115— Compliance.Subpart B — Towing Safety Management System (TSMS)§ 138.205— Purpose of a TSMS.§ 138.210— Objectives of a TSMS.§ 138.215— Functional requirements of a TSMS.§ 138.220— TSMS elements.§ 138.225— Existing safety management systems (SMSs).Subpart C — Documenting Compliance§ 138.305— TSMS certificate.§ 138.310— Internal audits for a TSMS certificate.§ 138.315— External audits for a TSMS certificate.Subpart D — Audits§ 138.400— General.§ 138.405— Conduct of internal audits.§ 138.410— Conduct of external audits.Subpart E — Coast Guard or Organizational Oversight and Review§ 138.500— Notification prior to audit.§ 138.505— Submittal of external audit results.§ 138.510— Required attendance.