FAC Explorer

Audit 337816

FY End
2024-06-30
Total Expended
$22.10M
Findings
8
Programs
10
Organization: Mid-Cumberland Community Action Agency (TN)
Year: 2024 Accepted: 2025-01-14
Auditor: Stone Rudolph & Henry Plc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
519201 2024-001 Significant Deficiency - P
519202 2024-002 - - P
519203 2024-001 Significant Deficiency - P
519204 2024-002 - - P
1095643 2024-001 Significant Deficiency - P
1095644 2024-002 - - P
1095645 2024-001 Significant Deficiency - P
1095646 2024-002 - - P

Programs

ALN Program Spent Major Findings
93.600 Head Start $2.76M - 0
21.023 Emergency Rental Assistance Program $1.52M Yes 2
10.569 Emergency Food Assistance Program (food Commodities) $650,044 - 0
81.042 Weatherization Assistance for Low-Income Persons $356,757 - 0
93.568 Low-Income Home Energy Assistance $240,335 Yes 0
10.558 Child and Adult Care Food Program $179,744 Yes 0
10.568 Emergency Food Assistance Program (administrative Costs) $151,464 - 0
93.569 Community Services Block Grant $68,542 - 0
93.575 Child Care and Development Block Grant $48,351 - 0
97.024 Emergency Food and Shelter National Board Program $5,000 - 0

Contacts

Name Title Type
RBSLJBJGRMJ7 Jason Stewart Auditee
6157421113 Ben Carroll Auditor
No contacts on file

Notes to SEFA

Title: A - Basis of Presentation Accounting Policies: 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Agency has elected not to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards and state financial assistance (the schedule) includes the federal and state grant activity of the Agency and is presented on the accrual basis of accounting. The information in the schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: B - Summary of Significant Accounting Policies Accounting Policies: 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Agency has elected not to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Agency has elected not to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: C - Food Distribution Accounting Policies: 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Agency has elected not to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Nonmonetary assistance is reported in the schedule at the per-unit values as determined by the State of Tennessee Department of Agriculture. At June 30, 2024, the Agency had food commodities in inventory totaling $479,874.

Finding Details

Finding 2024-001
For both LIHEAP and ERAP, one of 60 applicants tested received benefits in excess of the amount for which the individual was eligible. For LIHEAP, the applicant was eligible for $600 benefit but received $1,000 benefit. For ERAP, the applicant was eligible for $2,290 benefit but received $2,500 benefit.
Finding 2024-002
For both LIHEAP and ERAP, one of 60 applicants tested received benefits in excess of the amount for which the individual was eligible. For LIHEAP, the applicant was eligible for $600 benefit but received $1,000 benefit. For ERAP, the applicant was eligible for $2,290 benefit but received $2,500 benefit.
Finding 2024-001
For both LIHEAP and ERAP, one of 60 applicants tested received benefits in excess of the amount for which the individual was eligible. For LIHEAP, the applicant was eligible for $600 benefit but received $1,000 benefit. For ERAP, the applicant was eligible for $2,290 benefit but received $2,500 benefit.
Finding 2024-002
For both LIHEAP and ERAP, one of 60 applicants tested received benefits in excess of the amount for which the individual was eligible. For LIHEAP, the applicant was eligible for $600 benefit but received $1,000 benefit. For ERAP, the applicant was eligible for $2,290 benefit but received $2,500 benefit.
Finding 2024-001
For both LIHEAP and ERAP, one of 60 applicants tested received benefits in excess of the amount for which the individual was eligible. For LIHEAP, the applicant was eligible for $600 benefit but received $1,000 benefit. For ERAP, the applicant was eligible for $2,290 benefit but received $2,500 benefit.
Finding 2024-002
For both LIHEAP and ERAP, one of 60 applicants tested received benefits in excess of the amount for which the individual was eligible. For LIHEAP, the applicant was eligible for $600 benefit but received $1,000 benefit. For ERAP, the applicant was eligible for $2,290 benefit but received $2,500 benefit.
Finding 2024-001
For both LIHEAP and ERAP, one of 60 applicants tested received benefits in excess of the amount for which the individual was eligible. For LIHEAP, the applicant was eligible for $600 benefit but received $1,000 benefit. For ERAP, the applicant was eligible for $2,290 benefit but received $2,500 benefit.
Finding 2024-002
For both LIHEAP and ERAP, one of 60 applicants tested received benefits in excess of the amount for which the individual was eligible. For LIHEAP, the applicant was eligible for $600 benefit but received $1,000 benefit. For ERAP, the applicant was eligible for $2,290 benefit but received $2,500 benefit.