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Audit (A-04-09-03526)

Review of Tennessee’s Substance Abuse Prevention and Treatment Block Grants for Federal Fiscal Years 2003 Through 2008

Executive Summary

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, we 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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