athens tn acfr fy2022

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CITY OF ATHENS, TENNESSEE
SCHEDULE OF FINDINGS AND QUESTIONED COSTS

June 30, 2022

SECTION I —- SUMMARY OF AUDITOR’S RESULTS

Financial Statements

Type of auditor’s report issued:

Internal control over financial reporting:
Material weakness(es) identified?
Significant deficiency identified

not considered to be material weaknesses?

Noncompliance material to financial statements
noted?

Noncompliance and other matters required to be
reported?

Federal Awards

Internal control over major programs:
Material weakness(es) identified?
Significant deficiency identified
not considered to be material weaknesses?
Type of auditor’s report issued on compliance
for major programs:
Any audit findings disclosed that are required
to be reported in accordance with Uniform
Guidance, 2 CFR Section 200.516(a)?

Identification of major programs: CFDA
Number

21.019
20.205

Dollar threshold used to distinguish between
Type A and Type B programs:

Auditee qualified as low risk auditee?

(continued)

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Unmodified
yes _X
_ yes _X_
_ yes _X_
_X yes _
__yes _X_
__yes _X_
Unmodified
—_ yes _X

no
no None reported

no

no See 2022-001,
2022-002, and
2022-003.

no

no None reported

no

Name of Federal Program or Cluster

Coronavirus Relief Fund
Highway Planning and Construction -

Resurfacing Streets
$750,000
yes _X_ no