FAC Explorer

Finding 522993 (2024-005)

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Requirement
L
Questioned Costs
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Year
2024
Accepted
2025-02-12
Audit: 342233
Organization: Marshall County, Tenneessee (TN)
Auditor: Tennessee Comptroller of the Treasury

AI Summary

  • Core Issue: Marshall County did not file a required sub-award report for a total of $4,570,000 in federal funding.
  • Impacted Requirements: This oversight violates the Federal Funding Accountability and Transparency Act due to inadequate management oversight.
  • Recommended Follow-up: Implement stronger management controls to ensure compliance with federal grant reporting requirements.

Finding Text

During the 2023-2024 audit year, Marshall County received a grant award of $1,223,000 and a loan of $3,347,000 from the U.S. Department of Agriculture for a total award of $4,570,000 in Water and Waste Disposal Systems for Rural Communities (ALN 10.760). These amounts were passed through to the discretely presented Marshall County Board of Public Utilities. Marshall County, serving as the prime awardee, failed to file a sub-award report as required by the Federal Funding Accountability and Transparency Act. This finding resulted from a lack of management oversight and failure to comply with federal grant guidance.

Corrective Action Plan

Marshall County, working through its Mayor, Budget Director, Budget Committee and Commission will work to improve its Grant Policy to better streamline the process and educate all involved on how to properly execute the grant process. As a part of that process, points of emphasis will include effective communication of grant requirements with our different departments as well as sub-awardees. A concerted effort will be made to ensure that documentation is located in the County's Budget Office for ALL grants.

Categories

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $2.16M
84.010 Title I Grants to Local Educational Agencies $1.28M
10.760 Water and Waste Disposal Systems for Rural Communities $1.22M
10.553 School Breakfast Program $589,404
14.239 Home Investment Partnerships Program $386,598
16.710 Public Safety Partnership and Community Policing Grants $328,456
10.555 National School Lunch Program $253,798
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $230,905
90.401 Help America Vote Act Requirements Payments $214,382
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $214,192
84.287 Twenty-First Century Community Learning Centers $145,647
84.371 Comprehensive Literacy Development $125,500
84.048 Career and Technical Education -- Basic Grants to States $91,384
93.268 Immunization Cooperative Agreements $88,307
84.424 Student Support and Academic Enrichment Program $84,802
10.185 Local Food for Schools Cooperative Agreement Program $50,000
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $47,995
97.042 Emergency Management Performance Grants $37,467
10.579 Child Nutrition Discretionary Grants Limited Availability $27,250
84.027 Special Education Grants to States $24,971
84.365 English Language Acquisition State Grants $24,645
21.027 Coronavirus State and Local Fiscal Recovery Funds $24,500
93.994 Maternal and Child Health Services Block Grant to the States $13,051
90.404 Hava Election Security Grants $9,346
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $4,972
45.310 Grants to States $4,480
10.649 Pandemic Ebt Administrative Costs $3,255
84.173 Special Education Preschool Grants $1,621