EIN: 626125870
UEI: TSNRDJTHMNS6
Audited by: BROWN, EDWARDS & COMPANY, LLP
Oversight agency: 21 [Department of the Treasury]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 1, 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 July 1, 2025 (430 days ago).
What is a management decision? →FAC accepted this audit on January 6, 2021 — management decision was due July 6, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
The Authority does not have complete, written procurement policies that are in compliance with the standards required by the Uniform Guidance (2 CFR Part 200). Criteria: Under the requirements in the Uniform Guidance, all entities are required to have written procurement policies that conform to applicable Federal laws and regulations and standards. The complete procurement standards are located at 2 CFR Part 200, Sections 317 through 326. Cause: The Authority engages an external party to assist with management of compliance with federal grants. Management of the Authority has not updated and provided procurement policies in accordance with the Uniform Guidance to the external party. Effect: The lack of complete, written policies could result in an improper procurement using Federal funds. Recommendation: Management should draft and implement written procurement procedures to align with the Uniform Guidance requirements for all purchases to be made with Federal funds.
Show full finding ▾Hide full finding ▴2019-003: Water and Waste Disposal Systems for Rural Communities ? CFDA# 10.760, Procurement Policies and Procedures Condition: The Authority does not have complete, written procurement policies that are in compliance with the standards required by the Uniform Guidance (2 CFR Part 200). Criteria: Under the requirements in the Uniform Guidance, all entities are required to have written procurement policies that conform to applicable Federal laws and regulations and standards. The complete procurement standards are located at 2 CFR Part 200, Sections 317 through 326. Cause: The Authority engages an external party to assist with management of compliance with federal grants. Management of the Authority has not updated and provided procurement policies in accordance with the Uniform Guidance to the external party. Effect: The lack of complete, written policies could result in an improper procurement using Federal funds. Recommendation: Management should draft and implement written procurement procedures to align with the Uniform Guidance requirements for all purchases to be made with Federal funds.
Blountville Utility District P.O. Box 469 Blountville, TN 37617 (423) 323-2189 MANAGEMENT'S CORRECTIVE ACTION PLAN For the Year Ended June 30, 2019 CORRECTIVE ACTION PLAN Blountville Utility District respectfully submits the following corrective action plan for the year ended June 30, 2019. Name and address of independent public accounting fom: Brown, Edwards & Company , L.L.P. 217 E. New Street Kingsport, TN 37664 Responsible officials for corrective action: Louie Stevens General Manager, Blountville Utility District Signed: The findings from the June 30, 2019 schedule of findings and questioned costs is discussed below. 2019-001: Auditor Adjustments (Material Weakness) Recommendation : Ensme requirements under GAAP are met for the recording of capital assets and liabilities. Management's response: The suggestions made by the auditors in the schedule of findings and responses will be reviewed and concerted effort will be made to properly record these items in the future. 2019-002: Segregation of Duties (Material Weakness) Recommendati on: Steps should be taken to eliminate performance of conflicting duties where possible or to implement effective compensating controls. Management's response: Due to the size of the Utility, it is not economically feasible to hire additional staff at this time. It is the belief of management that the oversight of the Board of Comm issi oners , which includes monthly review of financial in formation, along with the control requiring two signatmes on all checks, compensates for the lack of additional personnel. Furthermore, we will continue to monitor and discuss ways that controls can be strengthened. 2019-003: Water and Waste Disposal Systems for Rural Communities ? CFDA #10.760 Procurement Policies and Procedures Cause: The Authority engages an external party to assist with management of compliance with federal grants. Management of the Authority has not updated and provided procurement policies in accordance with the Uniform Guidance to the external party. Effect: The lack of complete, written policies could result in an improper procurement using Federal funds. Recommendation: Management should draft and implement written procurement procedures to align with the Uniform Guidance requirements for all purchases to be made with Federal Funds. Management?s response: Management concurs and has begun drafting written procurement procedures to comply with the Uniform Guidance.
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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