EIN: 621356000
UEI: LJBEKNP3WBE8
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 16, 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 July 16, 2023 (1136 days ago).
What is a management decision? →In accordance with the WIOA Compliance Supplement Earmarking requirements, "A minimum of 75 percent of the Youth Activity funds allocated to states and local areas, except for the local area expenditures for administration, must be used to provide services to out-of-school youth." During the audit, it was noted that the percentage used on out-of-school youth for the LWNEP211YOUTH22 contract was below the minimum 75% as the calculated amount was 53%. A waiver was obtained by the state in fiscal year 2021, but was not obtained for fiscal year 2022. We recommend AB&T continue to monitor expenditures by required category as specified in the grant contracts and agreements.
Show full finding ▾Hide full finding ▴In accordance with the WIOA Compliance Supplement Earmarking requirements, "A minimum of 75 percent of the Youth Activity funds allocated to states and local areas, except for the local area expenditures for administration, must be used to provide services to out-of-school youth." During the audit, it was noted that the percentage used on out-of-school youth for the LWNEP211YOUTH22 contract was below the minimum 75% as the calculated amount was 53%. A waiver was obtained by the state in fiscal year 2021, but was not obtained for fiscal year 2022. We recommend AB&T continue to monitor expenditures by required category as specified in the grant contracts and agreements.
A statewide waiver for the required percentage had been requested and approved by the federal government by the State of Tennessee in years past. During the year in question, the waiver had expired, and a new waiver was not requested by the State of Tennessee in time to cover the period in question. At the point AB&T became aware that the waiver had not been requested, it was too late to overcome the deficit. In the future, the FTDD, the current fiscal agent for the WIOA program in Northeast Tennessee will monitor expenditures by required categories as specified in grant contracts and agreements and ask that the State request any necessary waivers.
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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