Audit 342857

FY End
2024-06-30
Total Expended
$10.07M
Findings
0
Programs
22
Organization: Obion County, Tennessee (TN)
Year: 2024 Accepted: 2025-02-18

Organization Exclusion Status:

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Contacts

Name Title Type
NRBNK29F3HC9 Harley Forrester Auditee
7318859611 Greg Worley Auditor
No contacts on file

Notes to SEFA

Title: 3. Subrecipient 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: Obion 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. 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: Obion County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance. Child Nutrition Cluster total $2,057,538; Highway Safety Cluster total $27,970; Special Education Cluster (IDEA) total $1,022,450.
Title: 5. Pass-through Information 14.228 Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Obion County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance. 33004-16223: $22,167; 33004-16323: $39,416; 33004-34222: $469,322.
Title: 6. Pass-through Information 20.600 Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Obion County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance. Z23THS210: $12,972; Z24THS220: $14,998.
Title: 7. Pass-through Information 97.042 Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Obion County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance. (7) 34101-39023: $35,420; 34101-23624: $32,200.
Title: 8. 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: Obion County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance. Information not available.
Title: 9. Assistance Listing (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: Obion County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance. Total for ALN No. 10.555 is $1,437,630; Total for ALN No. 84.027 is $976,052; Total for ALN No. 84.173 is $46,398; Total for ALN No. 84.425 is $4,169,383; Total for ALN No. 93.323 is $157,284.