Audit 11304

FY End
2023-06-30
Total Expended
$9.96M
Findings
0
Programs
27
Organization: Dekalb County, Tennessee (TN)
Year: 2023 Accepted: 2024-01-12

Organization Exclusion Status:

Checking exclusion status...

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.83M Yes 0
84.010 Title I Grants to Local Educational Agencies $856,315 Yes 0
10.553 School Breakfast Program $508,447 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $259,167 - 0
14.239 Home Investment Partnerships Program $237,062 - 0
84.287 Twenty-First Century Community Learning Centers $235,141 - 0
84.041 Impact Aid $162,566 - 0
84.048 Career and Technical Education -- Basic Grants to States $117,942 - 0
84.358 Rural Education $117,326 - 0
84.367 Improving Teacher Quality State Grants $108,974 - 0
84.027 Special Education_grants to States $101,277 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $94,861 - 0
93.268 Immunization Cooperative Agreements $65,130 - 0
93.788 Opioid Str $50,129 - 0
84.424 Student Support and Academic Enrichment Program $42,113 - 0
84.365 English Language Acquisition State Grants $25,843 - 0
90.404 2018 Hava Election Security Grants $21,288 - 0
93.982 Mental Health Disaster Assistance and Emergency Mental Health $18,069 - 0
10.555 National School Lunch Program $12,118 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $10,006 - 0
84.173 Special Education_preschool Grants $6,410 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $5,968 - 0
10.649 Pandemic Ebt Administrative Costs $3,135 - 0
84.425 Education Stabilization Fund $2,972 Yes 0
45.310 Grants to States $2,837 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $2,500 - 0
84.011 Migrant Education_state Grant Program $2,039 - 0

Contacts

Name Title Type
HJ5DV1WG8GZ6 Kristie Nokes Auditee
6155975175 Greg Worley Auditor
No contacts on file

Notes to SEFA

Title: Information Not Available Accounting Policies: Presented in conformity with generally accepted accounting principles and prepared on the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Information not available
Title: Program Clusters Accounting Policies: Presented in conformity with generally accepted accounting principles and prepared on the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Child Nutrition Cluster total $2,046,794; Special Education Cluster total $961,756; Aging Program Cluster $15,974.
Title: FAL Totals Accounting Policies: Presented in conformity with generally accepted accounting principles and prepared on the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Total for FAL No. 10.555 is $1,538.347; Total for FAL 84.027 is $933,281; Total for FAL 84.173 is $28,476; FAL No. 84.425 $2,684,362.
Title: Pass-through Information Accounting Policies: Presented in conformity with generally accepted accounting principles and prepared on the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. School Breakfast Program $498,264; Seamless Summer Option (Breakfast) $10,183.
Title: Pass-through Information Accounting Policies: Presented in conformity with generally accepted accounting principles and prepared on the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. National School Lunch $1,228,245; Seamless Summer Option (Lunch) $16,363; After School Snack Program $25,978; Supply Chain Assistance Grant $88,023.
Title: Subrecipients Accounting Policies: Presented in conformity with generally accepted accounting principles and prepared on the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. There were no amounts consolidated for school-wide purposes.
Title: CONSOLIDATED ADMINISTRATION Accounting Policies: Presented in conformity with generally accepted accounting principles and prepared on the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. See the table in the SEFA for amounts consolidated for administration purposes: