The Tennessee Department of Mental Health and Developmental
Disabilities' (the State agency) controls over the expenditure of its
Substance Abuse block grant funds were not always adequate.
Specifically, OIG noted four weaknesses in State agency policies and
procedures involving: (1) Federal reporting, (2) subrecipient
monitoring, (3) subrecipient expenditure approval, and (4) maintenance
of effort and earmarking.
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