FAC Explorer

Finding 1203126 (2025-004)

Material Weakness Repeat Finding
Requirement
A
Questioned Costs
-
Year
2025
Accepted
2026-03-30
Audit: 396353
Organization: Lawrence County Tennessee (TN)
Auditor: STATE OF TENNESSEE COMPTROLLER OF THE TREASURY

AI Summary

  • Core Issue: Falsified mileage claims totaling $36,473 were submitted by a participant in the IDEA federal grant program.
  • Impacted Requirements: The questioned costs affect the Special Education – Grants to States (84.027) program.
  • Recommended Follow-Up: Review the investigative report for further details and ensure compliance with grant requirements.

Finding Text

On March 12, 2025, the Comptroller’s Division of Investigations issued an investigative report on the Lawrence County School Department. This report disclosed the payment of falsified mileage claims totaling $36,473 which were submitted by a program participant in the school’s Individuals with Disabilities Education Act (IDEA) federal grant program. As a result of these falsified claims, we have questioned costs of $36,473 in the Special Education – Grants to States (84.027) program. This report is available at www.comptroller.tn.gov/ia.

Corrective Action Plan

Lawrence County Schools has taken the appropriate corective actions and continues to follow procedures for mileage reimbursement. These procedure include documentation requirements, verification of mileage calculations, and review for accuracy by LCSS personnel.

Categories

No categories assigned yet.

Programs in Audit

ALN Program Name Expenditures
84.425 EDUCATION STABILIZATION FUND $2.18M
84.027 SPECIAL EDUCATION GRANTS TO STATES $2.00M
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $1.88M
10.553 SCHOOL BREAKFAST PROGRAM $1.48M
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $393,454
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $158,979
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $146,972
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $143,523
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $118,223
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $117,765
93.276 DRUG-FREE COMMUNITIES SUPPORT PROGRAM GRANTS $110,230
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $97,780
84.371 COMPREHENSIVE LITERACY DEVELOPMENT $87,790
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $76,761
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $65,095
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $62,733
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $60,071
10.555 NATIONAL SCHOOL LUNCH PROGRAM $54,404
93.563 CHILD SUPPORT SERVICES $41,018
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $33,803
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $26,083
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $24,631
93.788 OPIOID STR $22,474
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $19,024
97.067 HOMELAND SECURITY GRANT PROGRAM $11,623
10.579 CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY $4,000