OVERTON, COUNTY OF

UEI DJXMVJM16KJ3 · TN · local · FY 2024-07-01 → 2025-06-30

FY2025: Filed

Filed 4 years (FY2022–FY2025).

FY2025 reconciliation conflict. Our observed money and the FAC filing disagree about the threshold — contradicted -- FAC shows over threshold. The audit reports $7,615,605 of SEFA against $639K observed here (8.4% of SEFA), which usually means the filing covers more entities than this one.

Fiscal year:

FY	Status	Observed	Threshold	Composition	Due	Days late	SEFA expended	Obs. % of SEFA	Own report	Covering
2025	Filed	$4.7M ↕	$750K	—	2026-03-30	-38	$7.6M	62% ↕	2025-06-GSAFAC-0000386575 ↗	—
2024	Filed	$4.5M ↕	$750K	—	2025-03-30	1	$8.1M	55% ↕	2024-06-GSAFAC-0000354576 ↗	—
2023	Filed	$6.6M ↕ ▲	$750K	—	2024-03-30	-94	$12.7M	52% ↕	2023-06-GSAFAC-0000002404 ↗	—
2022	Filed	$7.6M ↕ ▲	$750K	—	2023-03-30	-15	$9.9M	77% ↕	2022-06-CENSUS-0000171424 ↗	—

Obligation: $108K
Outlay: —
Subaward recv: $4.7M
Subaward passed: $0
Loan face value: $0
Awards: —
SEFA reported: $7.6M (obs. 62%)

▲ pass-through money only

FAC check: contradicted -- FAC shows over threshold
Audit type: single-audit
Accepted: 2026-02-20
Auditor: Tennessee Comptroller of the Treasury Division of Local Government Audit
Cognizant agency: —
Oversight agency: 84

Component	Obligation	Outlay	Subaward recv	Subaward passed	Loan face value
Centers for Disease Control and Prevention HHS	$0	—	$0	$0	$0
Non-HHS federal money	$108K	—	$4.7M	$0	$0

Relationships

Three independent link types, one card each. They overlap — the same money can appear under more than one, so never add them together.

link_type = audit_coverage

Whose single audit accounts for this entity, and whose this entity accounts for. The LINKS are standing — they apply to every year, and a gap in the observed span is a gap in FAC reporting, not a year the entity stood alone. The rolled AMOUNTS below follow the selected fiscal year, so the entity count there can be smaller than the standing list.

↑ Covered by

Self-covered — no other entity’s audit accounts for this one.

Audit scope — FY2025

Covers 3 entities holding $4.7M of observed federal money , against $7.6M of SEFA reported — 62% of SEFA.

This entity’s own money alone is $639K — 8.4% of that SEFA. The SEFA total covers every entity in the audit, so only the rolled-up figure compares like with like. Neither number changes the filing threshold, which is always tested per entity on its own money.

↓ This entity’s audit covers (2)

Entity	Observed	Latest status	Yrs delinq.	Latest observed
OVERTON COUNTY BOARD OF EDUCATION PZLKZMCV5FK3	FY2022–FY2025	Not yet due	—	$6.1M
OVERTON CO OF HWY DEPARTMENT UQ7KMCZLKG53	FY2022–FY2025	Under threshold	—	$25K

link_type = corporate_parent

From SAM.gov registration: the headquarters an entity registered under, and the entities registered beneath it. A registration record, not an org chart — it does not mean the parent runs the entity’s programs. The link itself never changes, but the lists below follow the selected year: an entity only appears in years it had federal activity.

↑ Rolls up to

Nothing — this entity is its own root.

↓ Rolls up to this entity (2)

Entity	Latest status	Yrs delinq.	Latest observed
OVERTON CO OF HWY DEPARTMENT UQ7KMCZLKG53	Under threshold	—	$25K
NMUNGJJEPYU1 NMUNGJJEPYU1	—	—	—