FAC Explorer

Finding 517843 (2024-015)

-
Requirement
L
Questioned Costs
$1
Year
2024
Accepted
2025-01-06
Audit: 336025
Organization: Lake County Tennessee (TN)
Auditor: Comptroller of the Treasury Division of Local Government Audit

AI Summary

  • Core Issue: Lake County did not submit the required report for $28,713 in Provider Relief Funds by the deadline.
  • Impacted Requirements: Noncompliance with HRSA reporting requirements led to a repayment obligation.
  • Recommended Follow-Up: Improve management oversight to ensure compliance with grant guidance and avoid future penalties.

Finding Text

During the 2019-2020 audit year, Lake County received $28,713 in Provider Relief Funds (PRF) (ALN No. 93.498) from the U.S. Department of Health and Human Services, which is administered by the Health Resources and Services Administration (HRSA). Subsequently, Lake County failed to submit the required report on the uses of the PRF funds to HRSA by the reporting deadline of September 30, 2021. As a result, Lake County was notified on November 3, 2023, that they were in noncompliance with the reporting requirements for the PRF funds and that they would be required to return $28,713 in grant funds unless they disputed the information and provided an explanation within 60 days of the notice. The county responded to the notice but ultimately had to repay the grant funds plus penalty and interest totaling $30,053 on February 5, 2024. This finding was a result of a lack of management oversight and the failure to comply with the grant guidance.

Corrective Action Plan

Planned Corrective Action: This issue has already been resolved. This goes back to budget year 2019-2020, when Provider Relief Funds issued to the county were not properly reported. The current administration was notified of this issue in November 2023, and immediately responded to the information, but was still required to pay penalty and interest, which was done in January 2024.

Categories

Questioned Costs Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $517,716
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $285,858
10.553 School Breakfast Program $205,696
84.424 Student Support and Academic Enrichment Program $197,731
84.287 Twenty-First Century Community Learning Centers $175,137
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $141,294
21.032 Local Assistance and Tribal Consistency Fund $100,000
84.425 Education Stabilization Fund $64,122
84.358 Rural Education $52,971
10.185 Local Food for Schools Cooperative Agreement Program $49,266
84.367 Improving Teacher Quality State Grants $45,116
21.027 Coronavirus State and Local Fiscal Recovery Funds $44,837
93.235 Affordable Care Act (aca) Abstinence Education Program $41,200
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $32,929
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $27,391
84.048 Career and Technical Education -- Basic Grants to States $20,511
97.042 Emergency Management Performance Grants $13,614
84.027 Special Education_grants to States $6,141
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $4,000
90.404 2018 Hava Election Security Grants $3,671
10.579 Child Nutrition Discretionary Grants Limited Availability $3,600
97.067 Homeland Security Grant Program $2,717
93.052 National Family Caregiver Support, Title Iii, Part E $1,518
10.555 National School Lunch Program $821
10.649 Pandemic Ebt Administrative Costs $653
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $300
84.173 Special Education_preschool Grants $246
93.498 Provider Relief Funds $0