FAC Explorer

Audit 342233

FY End
2024-06-30
Total Expended
$17.30M
Findings
4
Programs
28
Organization: Marshall County, Tenneessee (TN)
Year: 2024 Accepted: 2025-02-12
Auditor: Tennessee Comptroller of the Treasury

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
522993 2024-005 - - L
522994 2024-005 - - L
1099435 2024-005 - - L
1099436 2024-005 - - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $2.16M - 0
84.010 Title I Grants to Local Educational Agencies $1.28M - 0
10.760 Water and Waste Disposal Systems for Rural Communities $1.22M Yes 1
10.553 School Breakfast Program $589,404 Yes 0
14.239 Home Investment Partnerships Program $386,598 - 0
16.710 Public Safety Partnership and Community Policing Grants $328,456 - 0
10.555 National School Lunch Program $253,798 Yes 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $230,905 - 0
90.401 Help America Vote Act Requirements Payments $214,382 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $214,192 - 0
84.287 Twenty-First Century Community Learning Centers $145,647 - 0
84.371 Comprehensive Literacy Development $125,500 - 0
84.048 Career and Technical Education -- Basic Grants to States $91,384 - 0
93.268 Immunization Cooperative Agreements $88,307 - 0
84.424 Student Support and Academic Enrichment Program $84,802 - 0
10.185 Local Food for Schools Cooperative Agreement Program $50,000 - 0
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $47,995 - 0
97.042 Emergency Management Performance Grants $37,467 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $27,250 - 0
84.027 Special Education Grants to States $24,971 - 0
84.365 English Language Acquisition State Grants $24,645 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $24,500 Yes 0
93.994 Maternal and Child Health Services Block Grant to the States $13,051 - 0
90.404 Hava Election Security Grants $9,346 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $4,972 - 0
45.310 Grants to States $4,480 - 0
10.649 Pandemic Ebt Administrative Costs $3,255 - 0
84.173 Special Education Preschool Grants $1,621 - 0

Contacts

Name Title Type
FGM9UQDVJNP8 Robin Bates Auditee
9313592300 Greg Worley Auditor
No contacts on file

Notes to SEFA

Title: 3. 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: Marshall County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance. Information not available.
Title: 4. 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: Marshall County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance. Child Nutrition Cluster total $2,702,747; Special Education Cluster total $1,376,225.
Title: 5. Assistance Listing Number (ALN) 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: Marshall County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance. Total for ALN 10.555 is $2,113,343; Total for ALN 21.027 is $3,009,823; Total for ALN 84.027 is $1,336,206; Total for ALN 84.173 is $40,019; Total for ALN 84.425 is $2,230,413, Total for ALN 10.760 is $4,570,000.
Title: 6. Loan received during the year Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Marshall County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance. During the year, Marshall County received a direct loan of $3,347,000 from the U.S. Department of Agriculture for capital improvements. The loan has no continuing requirements other than the repayment of the debt.
Title: 7. Subrecipient 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: Marshall 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 a listing of amounts paid to subrecipients.

Finding Details

Finding 2024-005
During the 2023-2024 audit year, Marshall County received a grant award of $1,223,000 and a loan of $3,347,000 from the U.S. Department of Agriculture for a total award of $4,570,000 in Water and Waste Disposal Systems for Rural Communities (ALN 10.760). These amounts were passed through to the discretely presented Marshall County Board of Public Utilities. Marshall County, serving as the prime awardee, failed to file a sub-award report as required by the Federal Funding Accountability and Transparency Act. This finding resulted from a lack of management oversight and failure to comply with federal grant guidance.
Finding 2024-005
During the 2023-2024 audit year, Marshall County received a grant award of $1,223,000 and a loan of $3,347,000 from the U.S. Department of Agriculture for a total award of $4,570,000 in Water and Waste Disposal Systems for Rural Communities (ALN 10.760). These amounts were passed through to the discretely presented Marshall County Board of Public Utilities. Marshall County, serving as the prime awardee, failed to file a sub-award report as required by the Federal Funding Accountability and Transparency Act. This finding resulted from a lack of management oversight and failure to comply with federal grant guidance.
Finding 2024-005
During the 2023-2024 audit year, Marshall County received a grant award of $1,223,000 and a loan of $3,347,000 from the U.S. Department of Agriculture for a total award of $4,570,000 in Water and Waste Disposal Systems for Rural Communities (ALN 10.760). These amounts were passed through to the discretely presented Marshall County Board of Public Utilities. Marshall County, serving as the prime awardee, failed to file a sub-award report as required by the Federal Funding Accountability and Transparency Act. This finding resulted from a lack of management oversight and failure to comply with federal grant guidance.
Finding 2024-005
During the 2023-2024 audit year, Marshall County received a grant award of $1,223,000 and a loan of $3,347,000 from the U.S. Department of Agriculture for a total award of $4,570,000 in Water and Waste Disposal Systems for Rural Communities (ALN 10.760). These amounts were passed through to the discretely presented Marshall County Board of Public Utilities. Marshall County, serving as the prime awardee, failed to file a sub-award report as required by the Federal Funding Accountability and Transparency Act. This finding resulted from a lack of management oversight and failure to comply with federal grant guidance.