CITY OF NEWPORT, TN

EIN: 626000385

UEI: T6NAGY7SQ356

Data as of August 22, 2026

CITY OF NEWPORT, TN10 audit years1 findings
10
Audit Years
1
Total Findings
0
Repeat Findings

FY 2023-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on March 7, 2024. 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 September 7, 2024 (715 days ago).

What is a management decision? →
2023-003
Other
MATERIAL WEAKNESS

Failure to follow and execute consistent grant processes has resulted in over reimbursement in at least one grant related to ESSER and failure to obtain required payroll certifications of other grants related to ESSER. Criteria: Ideally, a written Internal Control policy for expending and receiving federal grant monies should be approved and adhered to. Cause: Grants processes were not consistent across all federal grants awarded. Effect: The Schools did not follow consistent Internal Control processes for all federal grants. Recommendation: We recommend that the Schools establish a written grant internal control policy for federal awards and follow for each federal grant. Management's Response: We concur with this finding. The recommendation will be implemented as new administration reviews policies and procedures to establish a written internal control policy for grants.

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Full finding narrative

Condition: Failure to follow and execute consistent grant processes has resulted in over reimbursement in at least one grant related to ESSER and failure to obtain required payroll certifications of other grants related to ESSER. Criteria: Ideally, a written Internal Control policy for expending and receiving federal grant monies should be approved and adhered to. Cause: Grants processes were not consistent across all federal grants awarded. Effect: The Schools did not follow consistent Internal Control processes for all federal grants. Recommendation: We recommend that the Schools establish a written grant internal control policy for federal awards and follow for each federal grant. Management's Response: We concur with this finding. The recommendation will be implemented as new administration reviews policies and procedures to establish a written internal control policy for grants.

Corrective Action Plan

Finding #2023-003: Internal Controls Over Grant Expenditures Response and Corrective Action Plan Prepared by: Justin Norton Person Responsible for Implementing the Corrective Action: Justin Norton Anticipated Date of Corrected Action: June 30, 2024. Repeat Finding: No Planned Corrective Action: We will establish and implement internal control policies to maintain federal grant expenditures and reimbursements.

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