EIN: 620729406
UEI: EHJFTGGH7223
Audited by: Johnson, Hickey, & Murchison, P.C.
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 17, 2026. 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 January 17, 2027 (126 days from today).
What is a management decision? →FAC accepted this audit on July 25, 2025 — management decision was due January 25, 2026.
FAC accepted this audit on July 29, 2024 — management decision was due January 29, 2025.
FAC accepted this audit on June 20, 2023 — management decision was due December 20, 2023.
FAC accepted this audit on June 16, 2022 — management decision was due December 16, 2022.
Weekly reimbursement requests tested noted errors in attendance days reported on the reimbursement requests when compared to unit attendance reports. Context: Eight weeks out of thirty-four total weeks billed were tested, noting $16,957 underbilled for the eight weeks tested. Criteria: Weekly reimbursement requests and unit attendance reports should match. Cause: Input errors in the weekly reimbursement requests resulted in incorrect attendance reported. Effect: Weekly reimbursement requests were submitted with incorrect attendance, which resulted in amounts underbilled. Recommendation: We recommend procedures be developed and implemented to review weekly reimbursement requests in conjunction with the unit attendance reports to verify correct attendance is reported on the weekly reimbursement requests. Management Response: We agree with the auditors' findings and recommendations. The grant ended in August 2021, and the underbilled amounts are not available to be reimbursed. However, procedures related to attendance reporting required for any future grants will be developed and implemented based on the above recommendation.
Show full finding ▾Hide full finding ▴2021-001 Weekly Reimbursement Requests (original finding #2020-002) Condition: Weekly reimbursement requests tested noted errors in attendance days reported on the reimbursement requests when compared to unit attendance reports. Context: Eight weeks out of thirty-four total weeks billed were tested, noting $16,957 underbilled for the eight weeks tested. Criteria: Weekly reimbursement requests and unit attendance reports should match. Cause: Input errors in the weekly reimbursement requests resulted in incorrect attendance reported. Effect: Weekly reimbursement requests were submitted with incorrect attendance, which resulted in amounts underbilled. Recommendation: We recommend procedures be developed and implemented to review weekly reimbursement requests in conjunction with the unit attendance reports to verify correct attendance is reported on the weekly reimbursement requests. Management Response: We agree with the auditors' findings and recommendations. The grant ended in August 2021, and the underbilled amounts are not available to be reimbursed. However, procedures related to attendance reporting required for any future grants will be developed and implemented based on the above recommendation.
Recommendation: We recommend procedures be developed and implemented to review weekly reimbursement requests in conjunction with the unit attendance reports to verify correct attendance is reported on the weekly reimbursement requests. Action Taken: The grant ended in August 2021, and the underbilled amounts are not available to be reimbursed. However, procedures related to attendance reporting required for any future grants will be developed and implemented based on the above recommendation.
2020-002
FAC accepted this audit on July 19, 2021 — management decision was due January 19, 2022.
CONDITION: WEEKLY REIMBURSEMENT REQUESTS TESTED NOTED ERRORS IN ATTENDANCE DAYS REPORTED ON THE REIMBURSEMENT REQUESTS WHEN COMPARED TO UNIT ATTENDANCE REPORTS. CONTEXT: EIGHT WEEKS OUT OF THIRTY-ONE TOTAL WEEKS WERE TESTED, NOTING $2,907 OVERBILLED FOR EIGHT WEEK TESTED AND A PROJECTION TO THE WEEKS NOT TESTED OF $6,831 OVERBILLED. CRITERIA: WEEKLY REIMBURSEMENT REQUESTS AND UNIT ATTENDANCE REPORTS SHOULD MATCH. CAUSE: INPUT ERRORS IN THE WEEKLY REIMBURSEMENT REQUESTS RESULTED IN INCORRECT ATTENDANCE REPORTED. EFFECT: WEEKLY REIMBURSEMENT REQUESTS WERE SUBMITTED WITH INCORRECT ATTENDANCE, WHICH RESULTED IN AMOUNTS OVERBILLED. RECOMMENDATION: WE RECOMMEND PROCEDURES BE DEVELOPED AND IMPLEMENTED TO REVIEW WEEKLY REIMBURSEMENT REQUESTS IN CONJUNCTION WITH THE UNIT ATTENDANCE REPORTS TO VERIFY CORRECT ATTENDANCE IS REPORTED ON THE WEEKLY REIMBURSEMENT REQUESTS. MANAGEMENT RESPONSE: WE AGREE WITH THE AUDITORS' FINDINGS AND RECOMMENDATIONS. PROCEDURES WILL BE DEVELOPED AND IMPLEMENTED TO COMPARE WEEKLY REIMBURSEMENT REQUESTS TO UNIT ATTENDANCE REPORTS.
Show full finding ▾Hide full finding ▴CONDITION: WEEKLY REIMBURSEMENT REQUESTS TESTED NOTED ERRORS IN ATTENDANCE DAYS REPORTED ON THE REIMBURSEMENT REQUESTS WHEN COMPARED TO UNIT ATTENDANCE REPORTS. CONTEXT: EIGHT WEEKS OUT OF THIRTY-ONE TOTAL WEEKS WERE TESTED, NOTING $2,907 OVERBILLED FOR EIGHT WEEK TESTED AND A PROJECTION TO THE WEEKS NOT TESTED OF $6,831 OVERBILLED. CRITERIA: WEEKLY REIMBURSEMENT REQUESTS AND UNIT ATTENDANCE REPORTS SHOULD MATCH. CAUSE: INPUT ERRORS IN THE WEEKLY REIMBURSEMENT REQUESTS RESULTED IN INCORRECT ATTENDANCE REPORTED. EFFECT: WEEKLY REIMBURSEMENT REQUESTS WERE SUBMITTED WITH INCORRECT ATTENDANCE, WHICH RESULTED IN AMOUNTS OVERBILLED. RECOMMENDATION: WE RECOMMEND PROCEDURES BE DEVELOPED AND IMPLEMENTED TO REVIEW WEEKLY REIMBURSEMENT REQUESTS IN CONJUNCTION WITH THE UNIT ATTENDANCE REPORTS TO VERIFY CORRECT ATTENDANCE IS REPORTED ON THE WEEKLY REIMBURSEMENT REQUESTS. MANAGEMENT RESPONSE: WE AGREE WITH THE AUDITORS' FINDINGS AND RECOMMENDATIONS. PROCEDURES WILL BE DEVELOPED AND IMPLEMENTED TO COMPARE WEEKLY REIMBURSEMENT REQUESTS TO UNIT ATTENDANCE REPORTS.
RECOMMENDATION: WE RECOMMEND PROCEDURES BE DEVELOPED AND IMPLEMENTED TO REVIEW WEEKLY REIMBURSEMENT REQUESTS IN CONJUNCTION WITH THE UNIT ATTENDANCE REPORTS TO VERIFY CORRECT ATTENDANCE IS REPORTED ON THE WEEKLY REIMBURSEMENT REQUESTS. ACTION TAKEN: PROCEDURES WILL BE DEVELOPED AND IMPLEMENTED TO COMPARE WEEKLY REIMBURSEMENT REQUESTS TO UNIT ATTENDANCE REPORTS. NAME OF CONTACT PERSON: DERRICK KINSEY ANTICIPATED COMPLETION DATE: IMMMEDIATE
FAC accepted this audit on June 14, 2020 — management decision was due December 14, 2020.
FAC accepted this audit on July 9, 2019 — management decision was due January 9, 2020.
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.
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