FAC Explorer

Audit 365470

FY End
2023-06-30
Total Expended
$18.28M
Findings
64
Programs
17
Organization: City of Dayton, Tennessee (TN)
Year: 2023 Accepted: 2025-09-03
Auditor: Neal Scouten & McConnell PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
575420 2023-001 Material Weakness Yes L
575421 2023-003 Significant Deficiency Yes L
575422 2023-001 Material Weakness Yes L
575423 2023-003 Significant Deficiency Yes L
575424 2023-001 Material Weakness Yes L
575425 2023-003 Significant Deficiency Yes L
575426 2023-001 Material Weakness Yes L
575427 2023-003 Significant Deficiency Yes L
575428 2023-001 Material Weakness Yes L
575429 2023-003 Significant Deficiency Yes L
575430 2023-001 Material Weakness Yes L
575431 2023-003 Significant Deficiency Yes L
575432 2023-001 Material Weakness Yes L
575433 2023-003 Significant Deficiency Yes L
575434 2023-001 Material Weakness Yes L
575435 2023-003 Significant Deficiency Yes L
575436 2023-001 Material Weakness Yes L
575437 2023-003 Significant Deficiency Yes L
575438 2023-001 Material Weakness Yes L
575439 2023-003 Significant Deficiency Yes L
575440 2023-001 Material Weakness Yes L
575441 2023-003 Significant Deficiency Yes L
575442 2023-001 Material Weakness Yes L
575443 2023-003 Significant Deficiency Yes L
575444 2023-001 Material Weakness Yes L
575445 2023-003 Significant Deficiency Yes L
575446 2023-001 Material Weakness Yes L
575447 2023-003 Significant Deficiency Yes L
575448 2023-001 Material Weakness Yes L
575449 2023-003 Significant Deficiency Yes L
575450 2023-001 Material Weakness Yes L
575451 2023-003 Significant Deficiency Yes L
1151862 2023-001 Material Weakness Yes L
1151863 2023-003 Significant Deficiency Yes L
1151864 2023-001 Material Weakness Yes L
1151865 2023-003 Significant Deficiency Yes L
1151866 2023-001 Material Weakness Yes L
1151867 2023-003 Significant Deficiency Yes L
1151868 2023-001 Material Weakness Yes L
1151869 2023-003 Significant Deficiency Yes L
1151870 2023-001 Material Weakness Yes L
1151871 2023-003 Significant Deficiency Yes L
1151872 2023-001 Material Weakness Yes L
1151873 2023-003 Significant Deficiency Yes L
1151874 2023-001 Material Weakness Yes L
1151875 2023-003 Significant Deficiency Yes L
1151876 2023-001 Material Weakness Yes L
1151877 2023-003 Significant Deficiency Yes L
1151878 2023-001 Material Weakness Yes L
1151879 2023-003 Significant Deficiency Yes L
1151880 2023-001 Material Weakness Yes L
1151881 2023-003 Significant Deficiency Yes L
1151882 2023-001 Material Weakness Yes L
1151883 2023-003 Significant Deficiency Yes L
1151884 2023-001 Material Weakness Yes L
1151885 2023-003 Significant Deficiency Yes L
1151886 2023-001 Material Weakness Yes L
1151887 2023-003 Significant Deficiency Yes L
1151888 2023-001 Material Weakness Yes L
1151889 2023-003 Significant Deficiency Yes L
1151890 2023-001 Material Weakness Yes L
1151891 2023-003 Significant Deficiency Yes L
1151892 2023-001 Material Weakness Yes L
1151893 2023-003 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
11.307 Economic Adjustment Assistance $13.33M Yes 2
21.019 Coronavirus Relief Fund $1.33M - 0
84.010 Title I Grants to Local Educational Agencies $472,196 - 0
10.553 School Breakfast Program $129,014 Yes 2
84.425 Education Stabilization Fund $117,884 Yes 2
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $116,550 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $97,723 - 0
84.371 Striving Readers $85,542 - 0
10.555 National School Lunch Program $50,195 Yes 2
20.106 Airport Improvement Program $32,000 - 0
84.358 Rural Education $15,860 - 0
16.835 Body Worn Camera Policy and Implementation $14,666 - 0
20.607 Alcohol Open Container Requirements $13,284 - 0
10.559 Summer Food Service Program for Children $10,366 Yes 2
84.027 Special Education_grants to States $2,152 - 0
10.649 Pandemic Ebt Administrative Costs $628 Yes 2
84.173 Special Education_preschool Grants $424 - 0

Contacts

Name Title Type
GKQGENLU97U5 Ms. Michelle Horton Auditee
4327751817 Scott B. Scouten Auditor
No contacts on file

Notes to SEFA

Title: Note 1 Accounting Policies: Note 1 - The Schedule of Expenditures of Federal and State Awards includes the federal and state grant activity of the City of Dayton, TN and is presenrted on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate The Schedule of Expenditures of Federal and State Awards includes the federal and state grant activity of The City of Dayton, Tennessee and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements.
Title: Note 2 Accounting Policies: Note 1 - The Schedule of Expenditures of Federal and State Awards includes the federal and state grant activity of the City of Dayton, TN and is presenrted on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate Expenditures and receipts under the U.S. Department of Agriculture Food Distribution grant represent receipts and expenditures of noncash commodities as valued based on equivalent purchased product.
Title: Note 3 Accounting Policies: Note 1 - The Schedule of Expenditures of Federal and State Awards includes the federal and state grant activity of the City of Dayton, TN and is presenrted on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate The City of Dayton, Tennessee has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Note 4 Accounting Policies: Note 1 - The Schedule of Expenditures of Federal and State Awards includes the federal and state grant activity of the City of Dayton, TN and is presenrted on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate CW8 2021-453 and SRF 2021-454 shown above represent loans under the State Revolving Fund Loan Program. CW8 2021-453 shown above includes loan forgiveness of $55,000 which is a portion of the total loan forgiveness of $500,000. The accompanying financial statements reflect outstanding loan balancesof $13,328,398 for SRF 2021-454 and $220,000 for CW8 2021-453.

Finding Details

Finding 2023-001
Inadequate controls over preparation of financial statements
Finding 2023-003
Improper controls over grant transactions
Finding 2023-001
Inadequate controls over preparation of financial statements
Finding 2023-003
Improper controls over grant transactions
Finding 2023-001
Inadequate controls over preparation of financial statements
Finding 2023-003
Improper controls over grant transactions
Finding 2023-001
Inadequate controls over preparation of financial statements
Finding 2023-003
Improper controls over grant transactions
Finding 2023-001
Inadequate controls over preparation of financial statements
Finding 2023-003
Improper controls over grant transactions
Finding 2023-001
Inadequate controls over preparation of financial statements
Finding 2023-003
Improper controls over grant transactions
Finding 2023-001
Inadequate controls over preparation of financial statements
Finding 2023-003
Improper controls over grant transactions
Finding 2023-001
Inadequate controls over preparation of financial statements
Finding 2023-003
Improper controls over grant transactions
Finding 2023-001
Inadequate controls over preparation of financial statements
Finding 2023-003
Improper controls over grant transactions
Finding 2023-001
Inadequate controls over preparation of financial statements
Finding 2023-003
Improper controls over grant transactions
Finding 2023-001
Inadequate controls over preparation of financial statements
Finding 2023-003
Improper controls over grant transactions
Finding 2023-001
Inadequate controls over preparation of financial statements
Finding 2023-003
Improper controls over grant transactions
Finding 2023-001
Inadequate controls over preparation of financial statements
Finding 2023-003
Improper controls over grant transactions
Finding 2023-001
Inadequate controls over preparation of financial statements
Finding 2023-003
Improper controls over grant transactions
Finding 2023-001
Inadequate controls over preparation of financial statements
Finding 2023-003
Improper controls over grant transactions
Finding 2023-001
Inadequate controls over preparation of financial statements
Finding 2023-003
Improper controls over grant transactions
Finding 2023-001
Inadequate controls over preparation of financial statements
Finding 2023-003
Improper controls over grant transactions
Finding 2023-001
Inadequate controls over preparation of financial statements
Finding 2023-003
Improper controls over grant transactions
Finding 2023-001
Inadequate controls over preparation of financial statements
Finding 2023-003
Improper controls over grant transactions
Finding 2023-001
Inadequate controls over preparation of financial statements
Finding 2023-003
Improper controls over grant transactions
Finding 2023-001
Inadequate controls over preparation of financial statements
Finding 2023-003
Improper controls over grant transactions
Finding 2023-001
Inadequate controls over preparation of financial statements
Finding 2023-003
Improper controls over grant transactions
Finding 2023-001
Inadequate controls over preparation of financial statements
Finding 2023-003
Improper controls over grant transactions
Finding 2023-001
Inadequate controls over preparation of financial statements
Finding 2023-003
Improper controls over grant transactions
Finding 2023-001
Inadequate controls over preparation of financial statements
Finding 2023-003
Improper controls over grant transactions
Finding 2023-001
Inadequate controls over preparation of financial statements
Finding 2023-003
Improper controls over grant transactions
Finding 2023-001
Inadequate controls over preparation of financial statements
Finding 2023-003
Improper controls over grant transactions
Finding 2023-001
Inadequate controls over preparation of financial statements
Finding 2023-003
Improper controls over grant transactions
Finding 2023-001
Inadequate controls over preparation of financial statements
Finding 2023-003
Improper controls over grant transactions
Finding 2023-001
Inadequate controls over preparation of financial statements
Finding 2023-003
Improper controls over grant transactions
Finding 2023-001
Inadequate controls over preparation of financial statements
Finding 2023-003
Improper controls over grant transactions
Finding 2023-001
Inadequate controls over preparation of financial statements
Finding 2023-003
Improper controls over grant transactions