FAC Explorer

Audit 294101

FY End
2023-06-30
Total Expended
$5.18M
Findings
8
Programs
16
Organization: City of Newport, Tn (TN)
Year: 2023 Accepted: 2024-03-07
Auditor: Brown Jake & McDaniel PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
374441 2023-003 Material Weakness - P
374442 2023-003 Material Weakness - P
374443 2023-003 Material Weakness - P
374444 2023-003 Material Weakness - P
950883 2023-003 Material Weakness - P
950884 2023-003 Material Weakness - P
950885 2023-003 Material Weakness - P
950886 2023-003 Material Weakness - P

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.01M Yes 0
84.010 Title I Grants to Local Educational Agencies $587,035 - 0
84.425 Education Stabilization Fund $107,998 Yes 1
10.553 School Breakfast Program $86,207 - 0
84.424 Student Support and Academic Enrichment Program $71,265 - 0
93.575 Child Care and Development Block Grant $56,180 - 0
84.027 Special Education_grants to States $36,600 - 0
10.569 Emergency Food Assistance Program (food Commodities) $36,243 - 0
84.367 Improving Teacher Quality State Grants $29,067 - 0
10.555 National School Lunch Program $25,864 - 0
84.173 Special Education_preschool Grants $17,783 - 0
84.358 Rural Education $11,199 - 0
23.002 Appalachian Area Development $6,059 - 0
20.607 Alcohol Open Container Requirements $4,887 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $1,424 - 0
10.542 Pandemic Ebt Food Benefits $628 - 0

Contacts

Name Title Type
T6NAGY7SQ356 Christina Matthews Auditee
4236237323 Frank McDaniel Auditor
No contacts on file

Notes to SEFA

Title: Note A - Basis of Presentation Accounting Policies: See Note B De Minimis Rate Used: N Rate Explanation: The government has not elected to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance The accompanying schedule of awards of federal and state awards (the Schedule) includes federal and state award activity of the government under programs of the federal and state governments for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the government, it is not intended to and does not present the financial position, changes in net position, or cash flows of the government.
Title: Note B - Summary of Significant Accounting Policies Accounting Policies: See Note B De Minimis Rate Used: N Rate Explanation: The government has not elected to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance (1) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and/or OMB Circular A87, Cost Principles for State, Local, and Indian Tribal Governments), wherein certain types of expenditures are not allowable or are limited as to reimbursement. (2) The government has not elected to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-003
Condition: Failure to follow and execute consistent grant processes has resulted in over reimbursement in at least one grant related to ESSER and failure to obtain required payroll certifications of other grants related to ESSER. Criteria: Ideally, a written Internal Control policy for expending and receiving federal grant monies should be approved and adhered to. Cause: Grants processes were not consistent across all federal grants awarded. Effect: The Schools did not follow consistent Internal Control processes for all federal grants. Recommendation: We recommend that the Schools establish a written grant internal control policy for federal awards and follow for each federal grant. Management's Response: We concur with this finding. The recommendation will be implemented as new administration reviews policies and procedures to establish a written internal control policy for grants.
Finding 2023-003
Condition: Failure to follow and execute consistent grant processes has resulted in over reimbursement in at least one grant related to ESSER and failure to obtain required payroll certifications of other grants related to ESSER. Criteria: Ideally, a written Internal Control policy for expending and receiving federal grant monies should be approved and adhered to. Cause: Grants processes were not consistent across all federal grants awarded. Effect: The Schools did not follow consistent Internal Control processes for all federal grants. Recommendation: We recommend that the Schools establish a written grant internal control policy for federal awards and follow for each federal grant. Management's Response: We concur with this finding. The recommendation will be implemented as new administration reviews policies and procedures to establish a written internal control policy for grants.
Finding 2023-003
Condition: Failure to follow and execute consistent grant processes has resulted in over reimbursement in at least one grant related to ESSER and failure to obtain required payroll certifications of other grants related to ESSER. Criteria: Ideally, a written Internal Control policy for expending and receiving federal grant monies should be approved and adhered to. Cause: Grants processes were not consistent across all federal grants awarded. Effect: The Schools did not follow consistent Internal Control processes for all federal grants. Recommendation: We recommend that the Schools establish a written grant internal control policy for federal awards and follow for each federal grant. Management's Response: We concur with this finding. The recommendation will be implemented as new administration reviews policies and procedures to establish a written internal control policy for grants.
Finding 2023-003
Condition: Failure to follow and execute consistent grant processes has resulted in over reimbursement in at least one grant related to ESSER and failure to obtain required payroll certifications of other grants related to ESSER. Criteria: Ideally, a written Internal Control policy for expending and receiving federal grant monies should be approved and adhered to. Cause: Grants processes were not consistent across all federal grants awarded. Effect: The Schools did not follow consistent Internal Control processes for all federal grants. Recommendation: We recommend that the Schools establish a written grant internal control policy for federal awards and follow for each federal grant. Management's Response: We concur with this finding. The recommendation will be implemented as new administration reviews policies and procedures to establish a written internal control policy for grants.
Finding 2023-003
Condition: Failure to follow and execute consistent grant processes has resulted in over reimbursement in at least one grant related to ESSER and failure to obtain required payroll certifications of other grants related to ESSER. Criteria: Ideally, a written Internal Control policy for expending and receiving federal grant monies should be approved and adhered to. Cause: Grants processes were not consistent across all federal grants awarded. Effect: The Schools did not follow consistent Internal Control processes for all federal grants. Recommendation: We recommend that the Schools establish a written grant internal control policy for federal awards and follow for each federal grant. Management's Response: We concur with this finding. The recommendation will be implemented as new administration reviews policies and procedures to establish a written internal control policy for grants.
Finding 2023-003
Condition: Failure to follow and execute consistent grant processes has resulted in over reimbursement in at least one grant related to ESSER and failure to obtain required payroll certifications of other grants related to ESSER. Criteria: Ideally, a written Internal Control policy for expending and receiving federal grant monies should be approved and adhered to. Cause: Grants processes were not consistent across all federal grants awarded. Effect: The Schools did not follow consistent Internal Control processes for all federal grants. Recommendation: We recommend that the Schools establish a written grant internal control policy for federal awards and follow for each federal grant. Management's Response: We concur with this finding. The recommendation will be implemented as new administration reviews policies and procedures to establish a written internal control policy for grants.
Finding 2023-003
Condition: Failure to follow and execute consistent grant processes has resulted in over reimbursement in at least one grant related to ESSER and failure to obtain required payroll certifications of other grants related to ESSER. Criteria: Ideally, a written Internal Control policy for expending and receiving federal grant monies should be approved and adhered to. Cause: Grants processes were not consistent across all federal grants awarded. Effect: The Schools did not follow consistent Internal Control processes for all federal grants. Recommendation: We recommend that the Schools establish a written grant internal control policy for federal awards and follow for each federal grant. Management's Response: We concur with this finding. The recommendation will be implemented as new administration reviews policies and procedures to establish a written internal control policy for grants.
Finding 2023-003
Condition: Failure to follow and execute consistent grant processes has resulted in over reimbursement in at least one grant related to ESSER and failure to obtain required payroll certifications of other grants related to ESSER. Criteria: Ideally, a written Internal Control policy for expending and receiving federal grant monies should be approved and adhered to. Cause: Grants processes were not consistent across all federal grants awarded. Effect: The Schools did not follow consistent Internal Control processes for all federal grants. Recommendation: We recommend that the Schools establish a written grant internal control policy for federal awards and follow for each federal grant. Management's Response: We concur with this finding. The recommendation will be implemented as new administration reviews policies and procedures to establish a written internal control policy for grants.