FAC Explorer

Audit 27521

FY End
2022-06-30
Total Expended
$4.38M
Findings
0
Programs
31
Organization: Decatur County, Tn (TN)
Year: 2022 Accepted: 2023-01-16
Auditor: Comptroller of the Treasury Division of Local Government Audit

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
84.425 Covid 19 - Education Stabilization Fund (esser Ii) $1.10M Yes 0
84.010 Title I Grants to Local Educational Agencies $496,860 - 0
84.027 Special Education_grants to States $439,065 - 0
10.553 School Breakfast Program $332,402 Yes 0
93.323 Covid 19 - Epidemiology and Laboratory Capacity for Infectious Diseases (elc) (arp) $259,968 - 0
84.425 Covid 19 - Education Stabilization Fund (esser Arp) $250,620 Yes 0
10.766 Community Facilities Loans and Grants $100,000 - 0
84.287 Twenty-First Century Community Learning Centers $77,699 - 0
84.173 Special Education_preschool Grants $69,679 - 0
84.367 Improving Teacher Quality State Grants $65,050 - 0
84.425 Covid 19 - Education Stabilization Fund (esser I) $50,941 Yes 0
93.558 Covid 19 - Temporary Assistance for Needy Families $50,258 - 0
10.555 National School Lunch Program $45,300 Yes 0
84.358 Rural Education $40,488 - 0
84.048 Career and Technical Education -- Basic Grants to States $35,359 - 0
97.067 Homeland Security Grant Program $31,042 - 0
16.034 Covid 19 - Coronavirus Emergency Supplemental Funding Program $30,111 - 0
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $27,592 - 0
97.042 Emergency Management Performance Grants $27,169 - 0
93.558 Temporary Assistance for Needy Families $24,000 - 0
84.027 Covid 19 - Special Education_grants to States (arp) $19,836 - 0
12.U01 Section 1033 Excess Property Program (noncash Assistance) $17,343 - 0
93.044 Covid 19 - Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $14,058 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $13,716 - 0
84.173 Covid 19 - Special Education_preschool Grants (arp) $5,470 - 0
20.607 Alcohol Open Container Requirements $4,018 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $3,000 - 0
10.446 Rural Community Development Initiative $2,850 - 0
93.045 Covid 19 - Special Programs for the Aging_title Iii, Part C_nutrition Services $2,735 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0
84.425 Covid 19 - Education Stabilization Fund - Homeless Children and Youth (esser Arp) $442 Yes 0

Contacts

Name Title Type
J5JETRML8615 Vonda Brigance Auditee
7318522391 Greg Worley Auditor
No contacts on file

Notes to SEFA

Title: 3. Subrecipients Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. (3) No amounts ($0) were passed-through to subrecipients.
Title: 4. Cluster Programs Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. (4) Child Nutrition Cluster total $1,19,893; Community Facilities Loans and Grants Cluster total $100,00; Special Education Cluster total $534,050; Aging Cluster total $33,509.
Title: 5. Pass-through Information Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. (5) Information not available.
Title: 6. Federal Assistance Listings (FAL) Number Totals Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. (6) Total for FAL No. 10.555 is $787,491; Total for FAL No. 84.027 is $458,901; Total for FAL No. 84.173 is $75,149; Total for FAL No. 84.425 is $1,403,653; Total for FAL No. 93.045 is $16,451; Total for FAL No. 93.558 is $74,258.
Title: 7. Military Surplus Equipment Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. (7) During the year ended June 30, 2022, Decatur County received excess military equipment from the U.S. Department of Defense valued at $17,343.
Title: 8. Consolidated Administrative Funds Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using 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 administrative purposes.