FAC Explorer

Audit 28135

FY End
2022-06-30
Total Expended
$13.13M
Findings
2
Programs
38
Organization: McMinn County, Tennessee (TN)
Year: 2022 Accepted: 2022-12-11
Auditor: Comptroller of the Treasury Division of Local Government Audit

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
37457 2022-003 - - N
613899 2022-003 - - N

Programs

ALN Program Spent Major Findings
84.425 Covid 19 - Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund (esser Ii) $3.03M Yes 1
84.027 Special Education_grants to States $1.53M - 0
84.010 Title I Grants to Local Educational Agencies $1.52M - 0
84.425 Covid 19 - Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund (esser Arp) $1.18M Yes 0
10.553 School Breakfast Program $879,314 Yes 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $398,775 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $393,122 - 0
10.555 National School Lunch Program $254,579 Yes 0
84.367 Improving Teacher Quality State Grants $245,043 - 0
20.106 Airport Improvement Program $239,962 - 0
84.048 Career and Technical Education -- Basic Grants to States $187,096 - 0
93.558 Temporary Assistance for Needy Families $130,716 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $93,701 - 0
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $83,277 - 0
84.371 Striving Readers $82,800 - 0
10.558 Child and Adult Care Food Program $82,431 - 0
84.027 Covid 19 - American Recovery Plan - Special Education_grants to States (arp) $59,450 - 0
84.287 Twenty-First Century Community Learning Centers $59,094 - 0
16.034 Covid 19 - Coronavirus Emergency Supplemental Funding Program $54,518 - 0
93.991 Preventive Health and Health Services Block Grant $42,838 - 0
93.778 Medical Assistance Program $41,722 - 0
84.425 Covid 19 - Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund - Early Literacy Network Grant (esser Ii) $40,000 Yes 0
97.042 Emergency Management Performance Grants $35,722 - 0
84.425 Covid 19 - Education Stabilization Fund - Governors Emergency Education Relief Fund (geer) $33,000 Yes 0
93.994 Maternal and Child Health Services Block Grant to the States $30,816 - 0
20.607 Alcohol Open Container Requirements $30,081 - 0
84.425 Covid 19 - Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund - Homeless Children and Youth (esser Arp) $28,361 Yes 0
97.067 Homeland Security Grant Program $25,988 - 0
84.173 Special Education_preschool Grants $16,914 - 0
84.365 English Language Acquisition State Grants $10,131 - 0
84.425 Covid 19 - Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund - Fiscal Pre-Monitoring Supports Grant (esser Ii) $6,219 Yes 0
15.226 Payments in Lieu of Taxes $6,174 - 0
93.217 Family Planning_services $4,832 - 0
10.665 Schools and Roads - Grants to States $4,225 - 0
10.649 Covid 19 - Pandemic Ebt Administrative Costs $3,063 - 0
84.173 Covid 19 - Special Education_preschool Grants $2,301 - 0
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $1,890 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $270 - 0

Contacts

Name Title Type
NKLTLLKC6WE7 Jason Luallen Auditee
4237454103 Greg Worley Auditor
No contacts on file

Notes to SEFA

Title: Note 5: FALN 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: The auditee did not use the de minimis cost rate. FAL Totals: FAL No. 10.555, $2,524,859; FAL No. 84.027, $1,593,845; FAL No. 84.173, $19,215; FAL No. 84.425, $4,309,198.
Title: Note 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: The auditee did not use the de minimis cost rate. State grant number Z-21-THS186: $7,103; Z-22-THS183: $22,978.
Title: Note 7: Subreceipients Accounting Policies: 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) No amounts ($0) were passed through to subrecipients.
Title: Note 3: 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: The auditee did not use the de minimis cost rate. Information not Available
Title: Note 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: The auditee did not use the de minimis cost rate. Child Nutrition Cluster total $3,404,173; Forest Service Schools and Roads Cluster total $4,225; Special Education Cluster total $1,613,060; Medicaid Cluster total $41,722.
Title: Note 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: The auditee did not use the de minimis cost rate. See notes to SEFA for table of amounts consolidated for administration.

Finding Details

Finding 2022-003
FINDING 2022-003 THE SCHOOL DEPARTMENT DID NOT DOCUMENT COMPLIANCE WITH THE DAVIS-BACON ACT (Noncompliance Under OMB Uniform Guidance) Entity McMinn County, Tennessee ? School Department Repeat Finding Number: N/A Assistance Listings #: 84.425D, Covid 19 - Education Stabilization Fund Program - Elementary and Secondary School Emergency Relief Fund (ESSER II) Assistance Listings Title: Education Stabilization Fund Federal Agency Department of Education State Pass-Through Agency: Department of Education Grant/Contract No.: N/A Federal Award Year: 2022 Finding Type: Noncompliance ? 84.425D Compliance Requirement: Special Tests and Provisions ? Wage Rate Requirements Known Questioned Costs: $33,306 The school department did not document its compliance with the Davis-Bacon Act for a renovation project at McMinn County High School that was funded by a federal Education Stabilization Grant (FAL No. 84.425D). Expenditures for a building addition to install a walk-in freezer were reimbursed with federal grant funds totaling $126,731 during the year ended June 30, 2022. Under the Davis-Bacon Act, contractors and subcontractors are required to pay prevailing wages on any construction contract that exceeds $2,000 and is financed either wholly or partially by federal funds. As a result of the failure to document its compliance with the Davis-Bacon Act, we were unable to determine whether contractors paid their employees prevailing wage rates for $33,306 of this project. This finding was a result of a lack of management oversight.
Finding 2022-003
FINDING 2022-003 THE SCHOOL DEPARTMENT DID NOT DOCUMENT COMPLIANCE WITH THE DAVIS-BACON ACT (Noncompliance Under OMB Uniform Guidance) Entity McMinn County, Tennessee ? School Department Repeat Finding Number: N/A Assistance Listings #: 84.425D, Covid 19 - Education Stabilization Fund Program - Elementary and Secondary School Emergency Relief Fund (ESSER II) Assistance Listings Title: Education Stabilization Fund Federal Agency Department of Education State Pass-Through Agency: Department of Education Grant/Contract No.: N/A Federal Award Year: 2022 Finding Type: Noncompliance ? 84.425D Compliance Requirement: Special Tests and Provisions ? Wage Rate Requirements Known Questioned Costs: $33,306 The school department did not document its compliance with the Davis-Bacon Act for a renovation project at McMinn County High School that was funded by a federal Education Stabilization Grant (FAL No. 84.425D). Expenditures for a building addition to install a walk-in freezer were reimbursed with federal grant funds totaling $126,731 during the year ended June 30, 2022. Under the Davis-Bacon Act, contractors and subcontractors are required to pay prevailing wages on any construction contract that exceeds $2,000 and is financed either wholly or partially by federal funds. As a result of the failure to document its compliance with the Davis-Bacon Act, we were unable to determine whether contractors paid their employees prevailing wage rates for $33,306 of this project. This finding was a result of a lack of management oversight.