EIN: 620719389
UEI: YEV8SV4HUHF5
Audited by: john r poole cpa
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 17, 2025. 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 December 17, 2025 (261 days ago).
What is a management decision? →FAC accepted this audit on May 26, 2020 — management decision was due November 26, 2020.
The Utility lacks segregation of duties among the authorization, custody and reconciliation accounting functions. Criteria: Generally accepted accounting principles (GAAP) require that accounting functions be adequately segregated to ensure that the accounting controls are effective. Effect: Errors or irregularities could occur and not be detected in a timely manner. Recommendation: We recommend that management implement procedures to ensure that accounting functions are segregated. Response: The Utility has outsourced assistance in the accounting department to aid in segregation of duties and has developed a segregation of duties checklist that will be followed.
Show full finding ▾Hide full finding ▴2019-004 (Recurring Finding) Segregation of Duties ? CFDA #10.760, Water and Waste Disposal Systems for Rural Communities, United States Department of Agriculture, 2019 Condition: The Utility lacks segregation of duties among the authorization, custody and reconciliation accounting functions. Criteria: Generally accepted accounting principles (GAAP) require that accounting functions be adequately segregated to ensure that the accounting controls are effective. Effect: Errors or irregularities could occur and not be detected in a timely manner. Recommendation: We recommend that management implement procedures to ensure that accounting functions are segregated. Response: The Utility has outsourced assistance in the accounting department to aid in segregation of duties and has developed a segregation of duties checklist that will be followed.
FINDING 2019-004 (Recurring Finding) Segregation of Duties- CFDA #10.60. Water and Waste Disposal Systems for Rural Communities, United State Department of Agriculture. 2018 Contact person: Lynn Burkhart and Stacey Wall Corrective action planned: The Utility has outsourced assistance in the accounting department to aid in segregation of duties and has developed a segregation of duties checklist that will be followed. Anticipated completion date: May 2020
2018-005
FAC accepted this audit on June 5, 2019 — management decision was due December 5, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on June 6, 2018 — management decision was due December 6, 2018.
FAC accepted this audit on August 31, 2017 — management decision was due March 3, 2018.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Browse other Single Audit organizations in Tennessee →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
