Audit 299091

Reporting Child Care and Development Block Grant (Assistance Listing Number 93.575) U.S. Department of Health and Human Services, Passed Through the Tennessee Department of Human Services Criteria: Per review of the grant agreements between the State of Tennessee and the Hamilton County Department of Education (the Department), the Department was required to submit periodic reports to the State at least every ninety (90) days after the receipt of the award and at three month subsequent intervals. Condition: During testing, it was noted that the Department was not submitting the required reports in the required three month intervals. The reports were being submitted at the conclusion of the expending of the awards, but not within the 3 month intervals required by the grant agreements. Context/Cause: The Department did not submit the quarterly reports for the fiscal year ended June 30, 2023 and were only filing the reports once all funds were expended. Effects: The Department was not compliant with the 34 grant agreements in place for funding at 34 schools. However, the County has continued to receive funding from the State under three different rounds of funding for the program. At each interval, any outstanding reports were brought current and the additional funding was provided. Recommendation: We recommend the Department ensure they have carefully reviewed and complied to all requirements in the agreements signed with the State or other grantors. Controls should be put in place to obtained written waivers for any requirements which are later deemed not applicable, so as to have documentation for any amendments to the agreements. Auditee’s Response (Department of Education): The Department agrees with the recommendation and has implemented to new procedures to ensure the quarterly reports are being loaded into the State’s dashboard for compliance with the requirement.

Reporting Child Care and Development Block Grant (Assistance Listing Number 93.575) U.S. Department of Health and Human Services, Passed Through the Tennessee Department of Human Services Criteria: Per review of the grant agreements between the State of Tennessee and the Hamilton County Department of Education (the Department), the Department was required to submit periodic reports to the State at least every ninety (90) days after the receipt of the award and at three month subsequent intervals. Condition: During testing, it was noted that the Department was not submitting the required reports in the required three month intervals. The reports were being submitted at the conclusion of the expending of the awards, but not within the 3 month intervals required by the grant agreements. Context/Cause: The Department did not submit the quarterly reports for the fiscal year ended June 30, 2023 and were only filing the reports once all funds were expended. Effects: The Department was not compliant with the 34 grant agreements in place for funding at 34 schools. However, the County has continued to receive funding from the State under three different rounds of funding for the program. At each interval, any outstanding reports were brought current and the additional funding was provided. Recommendation: We recommend the Department ensure they have carefully reviewed and complied to all requirements in the agreements signed with the State or other grantors. Controls should be put in place to obtained written waivers for any requirements which are later deemed not applicable, so as to have documentation for any amendments to the agreements. Auditee’s Response (Department of Education): The Department agrees with the recommendation and has implemented to new procedures to ensure the quarterly reports are being loaded into the State’s dashboard for compliance with the requirement.

Reporting Child Care and Development Block Grant (Assistance Listing Number 93.575) U.S. Department of Health and Human Services, Passed Through the Tennessee Department of Human Services Criteria: Per review of the grant agreements between the State of Tennessee and the Hamilton County Department of Education (the Department), the Department was required to submit periodic reports to the State at least every ninety (90) days after the receipt of the award and at three month subsequent intervals. Condition: During testing, it was noted that the Department was not submitting the required reports in the required three month intervals. The reports were being submitted at the conclusion of the expending of the awards, but not within the 3 month intervals required by the grant agreements. Context/Cause: The Department did not submit the quarterly reports for the fiscal year ended June 30, 2023 and were only filing the reports once all funds were expended. Effects: The Department was not compliant with the 34 grant agreements in place for funding at 34 schools. However, the County has continued to receive funding from the State under three different rounds of funding for the program. At each interval, any outstanding reports were brought current and the additional funding was provided. Recommendation: We recommend the Department ensure they have carefully reviewed and complied to all requirements in the agreements signed with the State or other grantors. Controls should be put in place to obtained written waivers for any requirements which are later deemed not applicable, so as to have documentation for any amendments to the agreements. Auditee’s Response (Department of Education): The Department agrees with the recommendation and has implemented to new procedures to ensure the quarterly reports are being loaded into the State’s dashboard for compliance with the requirement.

Reporting Child Care and Development Block Grant (Assistance Listing Number 93.575) U.S. Department of Health and Human Services, Passed Through the Tennessee Department of Human Services Criteria: Per review of the grant agreements between the State of Tennessee and the Hamilton County Department of Education (the Department), the Department was required to submit periodic reports to the State at least every ninety (90) days after the receipt of the award and at three month subsequent intervals. Condition: During testing, it was noted that the Department was not submitting the required reports in the required three month intervals. The reports were being submitted at the conclusion of the expending of the awards, but not within the 3 month intervals required by the grant agreements. Context/Cause: The Department did not submit the quarterly reports for the fiscal year ended June 30, 2023 and were only filing the reports once all funds were expended. Effects: The Department was not compliant with the 34 grant agreements in place for funding at 34 schools. However, the County has continued to receive funding from the State under three different rounds of funding for the program. At each interval, any outstanding reports were brought current and the additional funding was provided. Recommendation: We recommend the Department ensure they have carefully reviewed and complied to all requirements in the agreements signed with the State or other grantors. Controls should be put in place to obtained written waivers for any requirements which are later deemed not applicable, so as to have documentation for any amendments to the agreements. Auditee’s Response (Department of Education): The Department agrees with the recommendation and has implemented to new procedures to ensure the quarterly reports are being loaded into the State’s dashboard for compliance with the requirement.