FAC Explorer

Audit 336025

FY End
2024-06-30
Total Expended
$3.25M
Findings
2
Programs
28
Organization: Lake County Tennessee (TN)
Year: 2024 Accepted: 2025-01-06
Auditor: Comptroller of the Treasury Division of Local Government Audit

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517843 2024-015 - - L
1094285 2024-015 - - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $517,716 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $285,858 - 0
10.553 School Breakfast Program $205,696 Yes 0
84.424 Student Support and Academic Enrichment Program $197,731 - 0
84.287 Twenty-First Century Community Learning Centers $175,137 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $141,294 - 0
21.032 Local Assistance and Tribal Consistency Fund $100,000 - 0
84.425 Education Stabilization Fund $64,122 Yes 0
84.358 Rural Education $52,971 - 0
10.185 Local Food for Schools Cooperative Agreement Program $49,266 - 0
84.367 Improving Teacher Quality State Grants $45,116 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $44,837 - 0
93.235 Affordable Care Act (aca) Abstinence Education Program $41,200 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $32,929 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $27,391 - 0
84.048 Career and Technical Education -- Basic Grants to States $20,511 - 0
97.042 Emergency Management Performance Grants $13,614 - 0
84.027 Special Education_grants to States $6,141 Yes 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $4,000 - 0
90.404 2018 Hava Election Security Grants $3,671 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $3,600 Yes 0
97.067 Homeland Security Grant Program $2,717 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $1,518 - 0
10.555 National School Lunch Program $821 Yes 0
10.649 Pandemic Ebt Administrative Costs $653 - 0
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $300 - 0
84.173 Special Education_preschool Grants $246 Yes 0
93.498 Provider Relief Funds $0 - 1

Contacts

Name Title Type
YVKAAR8UTVA5 Danny Cook Auditee
7312537382 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: (2) Lake 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. Clusters 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: (2) Lake County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance. Child Nutrition Cluster total $734,662; Special Education Cluster (IDEA) total $287,450; Aging Cluster total $32,929.
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: (2) Lake County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance. Information not available.
Title: 6. Federal Assistance Listings 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: (2) Lake County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance. Total for ALN No. 10.555 is $528,966; Total for ALN No. 84.027 is $272,159; Total for ALN No. 84.173 is $15,291; Total for ALN No. 84.425 is $461,243.
Title: 7. Consolidated Administration 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: (2) Lake County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance. See the table in the notes to the SEFA for amounts consolidated for administrative purposes.

Finding Details

Finding 2024-015
During the 2019-2020 audit year, Lake County received $28,713 in Provider Relief Funds (PRF) (ALN No. 93.498) from the U.S. Department of Health and Human Services, which is administered by the Health Resources and Services Administration (HRSA). Subsequently, Lake County failed to submit the required report on the uses of the PRF funds to HRSA by the reporting deadline of September 30, 2021. As a result, Lake County was notified on November 3, 2023, that they were in noncompliance with the reporting requirements for the PRF funds and that they would be required to return $28,713 in grant funds unless they disputed the information and provided an explanation within 60 days of the notice. The county responded to the notice but ultimately had to repay the grant funds plus penalty and interest totaling $30,053 on February 5, 2024. This finding was a result of a lack of management oversight and the failure to comply with the grant guidance.
Finding 2024-015
During the 2019-2020 audit year, Lake County received $28,713 in Provider Relief Funds (PRF) (ALN No. 93.498) from the U.S. Department of Health and Human Services, which is administered by the Health Resources and Services Administration (HRSA). Subsequently, Lake County failed to submit the required report on the uses of the PRF funds to HRSA by the reporting deadline of September 30, 2021. As a result, Lake County was notified on November 3, 2023, that they were in noncompliance with the reporting requirements for the PRF funds and that they would be required to return $28,713 in grant funds unless they disputed the information and provided an explanation within 60 days of the notice. The county responded to the notice but ultimately had to repay the grant funds plus penalty and interest totaling $30,053 on February 5, 2024. This finding was a result of a lack of management oversight and the failure to comply with the grant guidance.