FAC Explorer

Audit 290027

FY End
2023-06-30
Total Expended
$10.82M
Findings
0
Programs
26
Organization: Fentress County, Tennessee (TN)
Year: 2023 Accepted: 2024-02-12
Auditor: Tennessee Comptroller of the Treasury Division of Local Government Audit

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $3.21M Yes 0
84.010 Title I Grants to Local Educational Agencies $989,292 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $665,356 - 0
10.553 School Breakfast Program $381,976 - 0
23.002 Appalachian Area Development $326,019 - 0
93.558 Temporary Assistance for Needy Families $229,319 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $191,420 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $142,774 - 0
84.367 Improving Teacher Quality State Grants $121,013 - 0
84.287 Twenty-First Century Community Learning Centers $118,762 - 0
84.048 Career and Technical Education -- Basic Grants to States $112,383 - 0
84.358 Rural Education $105,378 - 0
84.027 Special Education_grants to States $97,828 Yes 0
84.424 Student Support and Academic Enrichment Program $82,417 - 0
15.226 Payments in Lieu of Taxes $81,326 - 0
93.268 Immunization Cooperative Agreements $72,014 - 0
16.575 Crime Victim Assistance $61,418 - 0
84.181 Special Education-Grants for Infants and Families $41,661 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $28,434 - 0
93.053 Nutrition Services Incentive Program $19,400 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $9,412 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $8,900 - 0
84.173 Special Education_preschool Grants $7,523 Yes 0
10.555 National School Lunch Program $5,034 - 0
10.649 Pandemic Ebt Administrative Costs $3,135 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $870 - 0

Contacts

Name Title Type
TDLMRMBKN2K7 Tyler Arms Auditee
9317528971 Greg Worley Auditor
No contacts on file

Notes to SEFA

Title: 3. 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: Fentress County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance No amounts ($0) were passed-through to subrecipients.
Title: 4. 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: Fentress County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance Information not available.
Title: 5. 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: Fentress County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance Child Nutrition Cluster total $1,689,422; Special Education Cluster total $833,058; Aging Cluster total $177,319.
Title: 6. 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: Fentress County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance Total for FAL No. 10.555 is $1,307,446; Total for FAL No. 84.027 is $793,310; Total for FAL No. 84.173 is $39,748; Total for FAL No. 84.425 is $4,188,339; Total for FAL No. 93.045 is $148,507; Total for FAL No. 93.323 is $659,001; Total for FAL No. 93.558 is $343,594.
Title: 7. Consolidated Administration Amounts Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting De Minimis Rate Used: N Rate Explanation: Fentress County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance See the Notes to the SEFA for chart/table of amounts consolidated for administrative purposes.