FAC Explorer

Finding 541103 (2024-003)

-
Requirement
A
Questioned Costs
$1
Year
2024
Accepted
2025-03-31
Audit: 350683
Organization: Overton County, Tennessee (TN)
Auditor: Comptroller of the Treasury Division of Local Government Audit

AI Summary

  • Issue: Three employees of the Overton County Afterschool Program received over $24,420 for hours they did not work.
  • Trend: There is a pattern of inaccurate reporting, including attendance data by the former afterschool director.
  • Follow-up: Review the investigative report for detailed findings and implement measures to prevent future discrepancies.

Finding Text

On January 30, 2025, the Comptroller’s Division of Investigations issued an investigative report on the Overton County Afterschool Program. Three school system employees improperly received at least $24,420 in compensation by reporting at least 877 hours of time not worked. In addition, afterschool program attendance data was inaccurately reported by the former afterschool director. This report is available at www.comptroller.tn.gov/ia.

Corrective Action Plan

Deficiencies were also in the 2022-2023 school year in regard to actions of former employees improperly receiving compensation for time not worked during the afterschool program and inaccurately reporting attendance for the afterschool program. Immedately upon finding the deficiencies, all deficiencies were corrected during FY 23.

Categories

Questioned Costs Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $2.39M
84.010 Title I Grants to Local Educational Agencies $980,414
84.287 Twenty-First Century Community Learning Centers $390,695
10.553 School Breakfast Program $345,198
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $190,460
90.401 Help America Vote Act Requirements Payments $187,388
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $154,050
84.367 Improving Teacher Quality State Grants $116,130
84.048 Career and Technical Education -- Basic Grants to States $111,190
84.371 Striving Readers $99,533
84.424 Student Support and Academic Enrichment Program $56,482
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $54,234
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $54,209
21.027 Coronavirus State and Local Fiscal Recovery Funds $40,269
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $26,447
10.579 Child Nutrition Discretionary Grants Limited Availability $24,254
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $23,318
20.607 Alcohol Open Container Requirements $8,344
93.053 Nutrition Services Incentive Program $5,800
10.555 National School Lunch Program $3,460
10.649 Pandemic Ebt Administrative Costs $3,256
84.027 Special Education_grants to States $2,862
45.310 Grants to States $1,650
15.226 Payments in Lieu of Taxes $668
84.173 Special Education_preschool Grants $224