EIN: 620985124
UEI: K775WGAPHBM1
Audit also covers 2 related EINs: 626000644, 626016875 · unlinked EINs have no separate FAC filing
Audited by: Comptroller of the Treasury, Division of Local Government Audit
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 16, 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 July 16, 2026 (44 days ago).
What is a management decision? →FAC accepted this audit on December 2, 2024 — management decision was due June 2, 2025.
FAC accepted this audit on December 13, 2023 — management decision was due June 13, 2024.
FAC accepted this audit on December 11, 2022 — management decision was due June 11, 2023.
FAC accepted this audit on December 8, 2021 — management decision was due June 8, 2022.
FAC accepted this audit on December 2, 2020 — management decision was due June 2, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
As part of our audit procedures for determining whether the purchasing process was operating as designed, we selected a sample of 37 disbursements totaling $156,095 from a population of approximately 4,515 vendor checks totaling $7,538,108. Our sample revealed that competitive bids were not solicited in two applicable instances. Competitive bids were not solicited for a change order made to a contract for the construction of the Hancock County Call Center ($687,108) and work performed for creek bank stabilization ($53,435). Most of the funding for the Hancock County Call Center came from the Community Development Block Grant program from the United States Department of Housing and Urban Development, and the creek bank stabilization was partially funded with the Emergency Watershed Protection Program from the United States Department of Agriculture. Purchasing requirements of 2 CFR Part 200 require certain purchase and bid requirements. Also, purchasing procedures for the office are governed by the provisions of the County Purchasing Law of 1983, Section 5-14-201, Tennessee Code Annotated. This statute requires competitive bids on all purchases exceeding $10,000. This non-compliance is the result of management?s failure to correct the finding noted in the prior-year audit report and a lack of management oversight.
Show full finding ▾Hide full finding ▴As part of our audit procedures for determining whether the purchasing process was operating as designed, we selected a sample of 37 disbursements totaling $156,095 from a population of approximately 4,515 vendor checks totaling $7,538,108. Our sample revealed that competitive bids were not solicited in two applicable instances. Competitive bids were not solicited for a change order made to a contract for the construction of the Hancock County Call Center ($687,108) and work performed for creek bank stabilization ($53,435). Most of the funding for the Hancock County Call Center came from the Community Development Block Grant program from the United States Department of Housing and Urban Development, and the creek bank stabilization was partially funded with the Emergency Watershed Protection Program from the United States Department of Agriculture. Purchasing requirements of 2 CFR Part 200 require certain purchase and bid requirements. Also, purchasing procedures for the office are governed by the provisions of the County Purchasing Law of 1983, Section 5-14-201, Tennessee Code Annotated. This statute requires competitive bids on all purchases exceeding $10,000. This non-compliance is the result of management?s failure to correct the finding noted in the prior-year audit report and a lack of management oversight.
Response and Corrective Action Plan Prepared by: Thomas J. Harrison Person Responsible for Implementing the Corrective Action: Thomas J. Harrison Anticipated Completion Date of Corrective Action: September 2019 Repeat Finding: Yes Reason Corrective Action Plan was not taken in the prior year and Corrective Action Plan: Our office is continuing to improve on our purchasing measures. We do have a procurement policy in place that states anything over $10,000.00 should be bid. We as a county strive to ensure that we have jobs for our people. We did not solicit bids for a change order which would have been a long process and would have held up construction, keeping jobs at bay once again. We made the decision to keep things proceeding and help get our citizens working at our Call Center. We also had some major flooding throughout the county that caused multiple mud slides and caused some creekbanks to become unstable. In order to get these creekbanks stabilized we had to act fast. We had the opportunity to get funding through the Emergency Watershed Protection Program but had to act quickly while those funds were available. This flooding also damaged the parking lot at our library and exposed our main water line system which would have resulted in contamination had it burst. The new library expansion at the County Jail was a product of TCI telling us that we had to expand or lose our jail certification. We acted immediately and in 120 days we set up a new mobile home to use as our library and remodeled the existing library to accommodate eight (8) more beds. Time was of the essence therefore we chose not to go through procurement. By acting quickly, we have satisfied the code from TCI for the time being. All of these events are one-time occurrences. We do not foresee having any of these occurrences in the future.
2018-005
FAC accepted this audit on December 13, 2018 — management decision was due June 13, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on January 21, 2018 — management decision was due July 21, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on December 4, 2016 — management decision was due June 4, 2017.
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