EIN: 620292655
UEI: NGUNMAMMG393
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 20, 2023. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by June 20, 2024 (796 days ago).
What is a management decision? →Certain amounts to be submitted for reimbursement did not agree to supporting documentation. Cause: In some instances, the total amount of an invoice will not be reimbursable. When this occurs, care is given by Cooperative personnel to separate the amounts included in the invoice total between reimbursable and non-reimbursable costs. In some instances, the total invoice amounts were input for reimbursement rather than only the reimbursable amounts. Effect: Some costs to be submitted for reimbursement included non-reimbursable amounts. Recommendation: We suggest review be made of all amounts input for reimbursement by someone independent of the preparation process. Management Response – Management’s response is included in Management’s Corrective Action Plan located on page 41.
Show full finding ▾Hide full finding ▴Finding 2023-001 – major program FAL 21.027 Coronavirus State and Local Fiscal Recovery Funds . Criteria: Only eligible costs should be submitted for reimbursement.Condition: Certain amounts to be submitted for reimbursement did not agree to supporting documentation. Cause: In some instances, the total amount of an invoice will not be reimbursable. When this occurs, care is given by Cooperative personnel to separate the amounts included in the invoice total between reimbursable and non-reimbursable costs. In some instances, the total invoice amounts were input for reimbursement rather than only the reimbursable amounts. Effect: Some costs to be submitted for reimbursement included non-reimbursable amounts. Recommendation: We suggest review be made of all amounts input for reimbursement by someone independent of the preparation process. Management Response – Management’s response is included in Management’s Corrective Action Plan located on page 41.
Acknowledgment of Finding: Meriwether Lewis Electric Cooperative acknowledges the audit finding regarding the internal control over costs to be submitted for reimbursement. Cause and Intent: The clerical errors leading to this discrepancy were unintended and stemmed from the retrospective review and abundance of invoices related prior to receiving the grant contract. Much of this project covered within the grant contract was completed prior to receipt of the contract. These errors were solely attributable to clerical oversight and had no intentional misrepresentation or malpractice. The retrospective nature of gathering a substantial volume of invoices over an extended period resulted in inadvertent mistakes in cost allocation. Corrective Action Taken: In response to the audit finding, Meriwether Lewis Electric Cooperative has taken corrective action. This includes: a. Review and Rectification- Once an amount was identified, a review of all invoices and related documentation has been conducted to identify and rectify any clerical inaccuracies that could have resulted in ineligible costs. b. Reconciliation and Adjustment- Misallocated costs identified during the review have been excluded. c. Enhanced Controls- Strengthened controls and oversight measures have been implemented within the reimbursement preparation process to prevent future errors. Mitigating Measures: While the errors resulted in a misallocation of costs, the overall financial impact on the grant reimbursement remains mitigated. The corrective actions taken promptly rectified the issues, ensuring compliance with federal regulations and the accurate allocation of costs related to the project. Commitment to Continuous Improvement: Meriwether Lewis Electric Cooperative remains committed to maintaining the highest standards of compliance and integrity in financial reporting. The Cooperative is dedicated to ongoing training, process and procedure improvements and strengthen controls to prevent future errors. Timeline and Accountability: The corrective action plan is anticipated to be effective within the next fiscal year. The Cooperative President & CEO is responsible for oversight of organizational policies and procedures.Conclusion: Meriwether Lewis Electric Cooperative strives for transparency, honesty and integrity within financial reporting and adherence to federal guidelines.
The grantee does not have documented procurement procedures. Cause: The Cooperative does not maintain written procurement procedures, and procurement of project costs was completed before the grant process began. Effect: Certain costs were submitted for reimbursement without following documented procurement procedures. Recommendation: Documented procurement procedures should be developed. Management Response – Management’s response is included in Management’s Corrective Action Plan located on page 42.
Show full finding ▾Hide full finding ▴Finding 2023-002 – major program FAL 21.027 Coronavirus State and Local Fiscal Recovery Funds. Criteria: Section D.20 of the grant contract between the State of Tennessee and Meriwether Lewis Electric Cooperative requires the grantee to comply with 2 C.F.R. Sections 200.317 - 200.236 when procuring property and services. These regulations require, in part, that grantees must have documented procurement procedures. Condition: The grantee does not have documented procurement procedures. Cause: The Cooperative does not maintain written procurement procedures, and procurement of project costs was completed before the grant process began. Effect: Certain costs were submitted for reimbursement without following documented procurement procedures. Recommendation: Documented procurement procedures should be developed. Management Response – Management’s response is included in Management’s Corrective Action Plan located on page 42.
Acknowledgment of Finding: Meriwether Lewis Electric Cooperative acknowledges the audit finding regarding the absence of a written procurement policy related to a federal grant contract. We appreciate the auditors’ diligence in highlighting this finding. Commitment to Compliance: Meriwether Lewis Electric Cooperative is committed to complying with all applicable federal guidelines and specific requirements outlined within the federal grant contract. Corrective Action Plan: In response to the audit finding, Meriwether Lewis Electric Cooperative has a corrective action plan. This plan involves: a. Developing a team of Cooperative leaders to address procurement and compliance. b. Researching and analyzing federal grant procurement requirements. c. Developing a written procurement policy that aligns with federal guidelines while maintaining the best interest of the Cooperative. d. Ensure training for employees involved in the process of such. e. Ensure ongoing monitoring, compliance and training. Timeline and Accountability: The corrective action plan is anticipated to be effective within the next fiscal year. The Cooperative President & CEO is responsible for oversight of organizational policies and procedures. Commitment to Continuous Improvement: Meriwether Lewis Electric Cooperative recognizes the importance of federal guidelines to ensure transparency and compliance. The Cooperative remains committed to continuous improvement and training as well as regular reviews of current policies to ensure compliance with federal regulations as it pertains to said grant contract. Conclusion: Meriwether Lewis Electric Cooperative remains dedicated to rectifying this deficiency by establishing and implementing a written procurement policy that follows federal grant regulations. All policy development is developed with the best interest of the Cooperative and its members as directed by the board of directors.
The Cooperative did not utilize the procurement methods provided under the regulations. Cause: The Cooperative’s procurement procedures do not provide for the formal procurement methods required by the regulations, and procurement of project costs was completed before the grant process began. Effect: Certain costs were submitted for reimbursement without following the formal procurement methods required by the regulations. Recommendation: Procurement procedures related to costs reimbursable under federal grants should be developed in accordance with the regulations and followed. Management Response – Management’s response is included in Management’s Corrective Action Plan located on page 43.
Show full finding ▾Hide full finding ▴Finding 2023-003 – major program FAL 21.027Coronavirus State and Local Fiscal Recovery Funds Criteria: Section D.20 of the grant contract between the State of Tennessee and Meriwether Lewis Electric Cooperative requires the grantee to comply with 2 C.F.R. Sections 200.317 - 200.236 when procuring property and services. These regulations require, in part, the methods of procurement to be followed. Condition: The Cooperative did not utilize the procurement methods provided under the regulations. Cause: The Cooperative’s procurement procedures do not provide for the formal procurement methods required by the regulations, and procurement of project costs was completed before the grant process began. Effect: Certain costs were submitted for reimbursement without following the formal procurement methods required by the regulations. Recommendation: Procurement procedures related to costs reimbursable under federal grants should be developed in accordance with the regulations and followed. Management Response – Management’s response is included in Management’s Corrective Action Plan located on page 43.
Acknowledgment of Finding: Meriwether Lewis Electric Cooperative acknowledges the audit finding indicating instances where our procurement practices did not align with federal guidelines. These discrepancies were identified as deviations from the required procurement procedures. Cause Analysis: It was determined that the deviations from the prescribed procurement methods were due to the project being specialized in nature, project continuity, material procurement and community impact. Corrective Action: At the request of the state, Meriwether Lewis Electric Cooperative plans to present a Memo of Justification to address and explain the deviation. Commitment to Compliance: Meriwether Lewis Electric Cooperative is committed to complying with all applicable federal guidelines and specific requirements outlined within the federal grant contract. Timeline and Accountability: The corrective action plan is anticipated to be effective within the next fiscal year. The Cooperative President & CEO is responsible for oversight of organizational policies and procedures. Commitment to Continuous Improvement: Meriwether Lewis Electric Cooperative recognizes the importance of federal guidelines to ensure transparency and compliance. The Cooperative remains committed to continuous improvement and training as well as regular reviews of current policies to ensure compliance with federal regulations as it pertains to said grant contract. Conclusion: Meriwether Lewis Electric Cooperative believes this deviation was vital in nature for the continuity of the project. The Cooperative remains dedicated to adhering to federal guidelines while keeping the best interest of the Cooperative and its members at the forefront of each decision made.
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