Audit 347277

FY End
2024-06-30
Total Expended
$4.48M
Findings
0
Programs
19
Organization: Lewis County, Tennessee (TN)
Year: 2024 Accepted: 2025-03-21

Organization Exclusion Status:

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Contacts

Name Title Type
L6M1G1EY4L56 Jonah Keltner Auditee
9317963378 Greg Worley Auditor
No contacts on file

Notes to SEFA

Title: 3. Subrecipients Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting, De Minimis Rate Used: N Rate Explanation: Lewis 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. 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: Lewis County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance. Pass-through information not available.
Title: 5. Cluster Programs Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting, De Minimis Rate Used: N Rate Explanation: Lewis County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance. Child Nutrition Cluster total $1,172,248; Special Education Cluster total $464,327.
Title: 6. Pass-through Entity Identifying Numbers and 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: Lewis County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance. Contracts/amounts for ALN No. 10.557 are GG-23-75889-02 - $5,519 and GG-24-80715-00 - $11,874; for ALN No. 93.994 are GG-23-75889-02 - $1,201 and GG-24-80715-00 - $2,583; for Local Health Grant - State Department of Health are GG-23-75889-02 - $20,260 and GG-24-80715-00 - $43,587.
Title: 7. 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: Lewis County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance. Total for ALN No. 10.555 is $816,350; Total for ALN No. 84.027 is $443,253; Total for ALN No. 84.173 is $21,074; Total for ALN No. 84.425 is $1,663,567.
Title: 8. Multi-Service Contract Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting, De Minimis Rate Used: N Rate Explanation: Lewis County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance. Programs with passed-through entity identifying numbers GG-23-75889-02 and GG-2480715-00 are part of multi-service contracts.