MONTGOMERY COUNTY, TENNESSEE

EIN: 626000764

UEI: D3PPMTMJKAJ3

Data as of August 26, 2026

MONTGOMERY COUNTY, TENNESSEE10 audit years1 findings
10
Audit Years
1
Total Findings
0
Repeat Findings

FY 2024-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on March 11, 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 September 11, 2025 (349 days ago).

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2024-004
Reporting

Montgomery County failed to submit the required reports on the uses of the Coronavirus State and Local Fiscal Recovery Funds (SLFRF) (ALN 21.027) from the U.S. Department of Treasury, for Quarters 1 and 2 of 2024 by the reporting deadlines of April 30, 2024, and July 31, 2024, respectively. As a result, Montgomery County was not in compliance with the reporting requirements for the SLFRF funds. The failure to report could result in returning a portion of the grant funds. This finding was the result of a lack of management oversight and the failure to comply with the grant guidance.

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Full finding narrative

Montgomery County failed to submit the required reports on the uses of the Coronavirus State and Local Fiscal Recovery Funds (SLFRF) (ALN 21.027) from the U.S. Department of Treasury, for Quarters 1 and 2 of 2024 by the reporting deadlines of April 30, 2024, and July 31, 2024, respectively. As a result, Montgomery County was not in compliance with the reporting requirements for the SLFRF funds. The failure to report could result in returning a portion of the grant funds. This finding was the result of a lack of management oversight and the failure to comply with the grant guidance.

Corrective Action Plan

In addition to tracking ARPA projects in the general ledger; a detailed spreadsheet was made to specifically track the budget, obligations, and actual expenditures for each separate project. This is used as a tool to double check that all expenditures are accuartely reported to the US Treasury. Further, an additional staff member has been trained to complete the SLFRF reporting to ensure the required reporting will be completed timely in the future.

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