Audit 38869

FY End
2022-06-30
Total Expended
$23.28M
Findings
0
Programs
26
Organization: Warren County, Tennessee (TN)
Year: 2022 Accepted: 2023-02-12

Organization Exclusion Status:

Checking exclusion status...

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $5.48M Yes 0
84.010 Title I Grants to Local Educational Agencies $2.53M - 0
84.027 Special Education_grants to States $1.97M - 0
10.553 School Breakfast Program $1.24M - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $944,829 Yes 0
10.558 Child and Adult Care Food Program $763,807 Yes 0
20.106 Airport Improvement Program $629,966 - 0
84.367 Improving Teacher Quality State Grants $441,473 - 0
10.555 National School Lunch Program $331,056 - 0
84.287 Twenty-First Century Community Learning Centers $327,642 - 0
93.558 Temporary Assistance for Needy Families $258,177 - 0
84.048 Career and Technical Education -- Basic Grants to States $182,375 - 0
84.358 Rural Education $116,020 - 0
16.575 Crime Victim Assistance $105,269 - 0
84.173 Special Education_preschool Grants $99,946 - 0
10.582 Fresh Fruit and Vegetable Program $83,129 - 0
10.559 Summer Food Service Program for Children $72,231 - 0
84.424 Student Support and Academic Enrichment Program $56,359 - 0
93.981 Improving Student Health and Academic Achievement Through Nutrition, Physical Activity and the Management of Chronic Conditions in Schools $52,050 - 0
97.042 Emergency Management Performance Grants $43,851 - 0
84.196 Education for Homeless Children and Youth $38,636 - 0
84.365 English Language Acquisition State Grants $33,888 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $24,232 - 0
20.600 State and Community Highway Safety $18,878 - 0
10.649 Pandemic Ebt Administrative Costs $5,814 - 0
45.310 Grants to States $2,989 - 0

Contacts

Name Title Type
EQABL6J7JJP9 Justin Cotten Auditee
9314732381 Greg Worley Auditor
No contacts on file

Notes to SEFA

Title: 3. Pass-through Entity Identifying Number Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Warren County elected to not use the 10% de minimus cost rate permitted in the Uniform Guidance. Information not available.
Title: 4. 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: Warren County elected to not use the 10% de minimus cost rate permitted in the Uniform Guidance. Child Nutrition Cluster total $4,818,101; Highway Safety Cluster $18,878, Special Education Cluster total $2,074,377.
Title: 5. FAL 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: Warren County elected to not use the 10% de minimus cost rate permitted in the Uniform Guidance. Total for FAL 10.555 is $3,508,515; Total for FAL 84.425 is $9,732,543.
Title: 6. 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: Warren County elected to not use the 10% de minimus cost rate permitted in the Uniform Guidance. National School Lunch Program $2,988,858: School Programs Emergency Operation Costs Reimbursement Program $61,983; National School Lunch Program - Supply Chain Assistance $126,618.
Title: 7. 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: Warren County elected to not use the 10% de minimus cost rate permitted in the Uniform Guidance. No amounts ($0) were passed-through to subrecipients.
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: Warren County elected to not use the 10% de minimus cost rate permitted in the Uniform Guidance. National School Lunch Program - Commodities $321,513; Commodities Rebate $9,543.
Title: 9. Consolidated Administration Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Warren County elected to not use the 10% de minimus cost rate permitted in the Uniform Guidance. See the table in the notes to the SEFA for amounts consolidated for administration.