FAC Explorer

Audit 14205

FY End
2023-06-30
Total Expended
$35.52M
Findings
0
Programs
35
Organization: Sevier County, Tennessee (TN)
Year: 2023 Accepted: 2024-01-29
Auditor: Comptroller of the Treasury Division of Local Government Audit

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $4.34M - 0
10.553 School Breakfast Program $1.64M Yes 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $828,135 - 0
84.027 Special Education_grants to States $800,236 - 0
84.367 Supporting Effective Instruction State Grants $546,710 - 0
10.555 National School Lunch Program $521,495 Yes 0
15.226 Payments in Lieu of Taxes $390,794 - 0
84.424 Student Support and Academic Enrichment Program $314,078 - 0
84.048 Career and Technical Education -- Basic Grants to States $301,085 - 0
84.365 English Language Acquisition State Grants $198,214 - 0
16.838 Comprehensive Opioid Abuse Site-Based Program $164,006 - 0
10.557 National School Lunch Program $152,167 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $148,076 - 0
16.575 Crime Victim Assistance $137,861 - 0
93.788 Opioid Str $102,959 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $102,738 Yes 0
84.371 Striving Readers $93,004 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $82,559 - 0
84.287 Twenty-First Century Community Learning Centers $74,626 - 0
93.558 Temporary Assistance for Needy Families $72,137 - 0
97.067 Homeland Security Grant Program $67,500 - 0
84.173 Special Education_preschool Grants $53,352 - 0
93.994 Maternal and Child Health Services Block Grant to the States $48,299 - 0
14.228 Special Supplemental Nutrition Program for Women, Infants, and Children $41,353 - 0
97.044 Assistance to Firefighters Grant $40,909 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $37,592 - 0
10.579 National School Lunch Program $36,462 - 0
20.600 State and Community Highway Safety $31,182 - 0
10.555 Pandemic Ebt Administrative Costs $23,648 Yes 0
93.778 Medical Assistance Program $22,600 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $12,731 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $11,774 - 0
10.649 Child Nutrition Discretionary Grants Limited Availability $5,950 - 0
84.425 Education Stabilization Fund $1,913 Yes 0
93.217 Family Planning_services $963 - 0

Contacts

Name Title Type
XN5MF9LT3LG8 Bryan McCarter Auditee
8654536136 Greg Worley Auditor
No contacts on file

Notes to SEFA

Title: 3. Information Not Available Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Sevier County did not use the de minimis cost rate. Information not available.
Title: 4. Cluster Totals Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Sevier County did not use the de minimis cost rate. Child Nutrition Cluster total $7,629,862; Highway Safety Cluster total $31,182; Special Education Cluster total $4,380,633; Aging Cluster total $82,559; Medicaid Cluster total $22,600.
Title: 5. FAL Totals Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Sevier County did not use the de minimis cost rate. Total for FAL No. 10.555 is $5,991,769: FAL No. 21.027 is $624,760: FAL No. 84.027 is $4,212,413; FAL No. 84.173 is $168,220; FAL No. 84.425 is $14,204,447; FAL No. 93.558 is $392,332; FAL No. 93.959 is $92,955.
Title: 6. Pass-through Information Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Sevier County did not use the de minimis cost rate. Contract numbers for FAL 97.067 are 34101-28021: $32,000; 34101-23422: $35,500
Title: 7. Subrecipients Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Sevier County did not use the de minimis cost rate. No amounts ($0) were passed-through to subrecipients.
Title: 8. Consolidated Administration Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Sevier County did not use the de minimis cost rate. See the Notes to the SEFA for table of amounts of consolidated administration.