UPPER EAST TENNESSEE HUMAN DEVELOPMENT AGENCY, INC.: Single Audit Reports and Findings
UPPER EAST TENNESSEE HUMAN DEVELOPMENT AGENCY, INC. filed 10 single audits between 2016 and 2025; the most recently observed auditor is BROWN, EDWARDS & COMPANY, LLP (2025), and the 2025 report lists 0 findings. Data as of 2026-09-16.
Data as of Sep 16, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; UPPER EAST TENNESSEE HUMAN DEVELOPMENT AGENCY, INC. is recorded in KINGSPORT, Tennessee under EIN 620902005, and the Clearinghouse records it as a nonprofit.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $23,903,396 | $750,000 | BROWN, EDWARDS & COMPANY, LLP | 0 | — | 2025-06-GSAFAC-0000409831 |
| 2024 | 2024-06-30 | $26,654,193 | $750,000 | BROWN, EDWARDS & COMPANY, LLP | 0 | — | 2024-06-GSAFAC-0000348133 |
| 2023 | 2023-06-30 | $27,521,899 | $750,000 | BROWN, EDWARDS & COMPANY, LLP | 0 | — | 2023-06-GSAFAC-0000017584 |
| 2022 | 2022-06-30 | $22,875,260 | $750,000 | BROWN, EDWARDS & COMPANY, LLP | 0 | — | 2022-06-CENSUS-0000093504 |
| 2021 | 2021-06-30 | $22,605,788 | $750,000 | BROWN, EDWARDS & COMPANY, LLP | 0 | — | 2021-06-CENSUS-0000093504 |
| 2020 | 2020-06-30 | $18,007,679 | $750,000 | RODEFER MOSS & CO, PLLC | 0 | — | 2020-06-CENSUS-0000093504 |
| 2019 | 2019-06-30 | $18,007,679 | $750,000 | RODEFER MOSS & CO, PLLC | 0 | — | 2019-06-CENSUS-0000093504 |
| 2018 | 2018-06-30 | $15,529,472 | $750,000 | RODEFER MOSS & CO, PLLC | 0 | — | 2018-06-CENSUS-0000093504 |
| 2017 | 2017-06-30 | $15,069,471 | $750,000 | RODEFER MOSS & CO, PLLC | 0 | — | 2017-06-CENSUS-0000093504 |
| 2016 | 2016-06-30 | $14,078,142 | $750,000 | RODEFER MOSS & CO, PLLC | 2 | SD | 2016-06-CENSUS-0000093504 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 93.600 | HEAD START | $11,814,602 | No |
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $5,129,922 | Yes |
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $2,227,899 | Yes |
| 93.569 | COMMUNITY SERVICES BLOCK GRANT | $838,268 | Yes |
| 21.023 | EMERGENCY RENTAL ASSISTANCE PROGRAM | $708,852 | Yes |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $591,183 | Yes |
| 21.023 | EMERGENCY RENTAL ASSISTANCE PROGRAM | $491,304 | Yes |
| 93.569 | COMMUNITY SERVICES BLOCK GRANT | $481,032 | Yes |
| 93.600 | HEAD START | $323,400 | No |
| 81.042 | WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS | $319,182 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $232,313 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $188,620 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $176,680 | No |
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $147,768 | Yes |
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $79,888 | Yes |
| 97.024 | EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM | $38,020 | No |
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $14,041 | Yes |
| 93.569 | COMMUNITY SERVICES BLOCK GRANT | $9,670 | Yes |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $5,000 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $4,983 | No |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $4,900 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $4,000 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $4,000 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $4,000 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $4,000 | No |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
The most recent report lists no finding.
Form 990 and IRS registration
Form 990 "accounting fees" (Part IX line 11c) cover all accounting services reported by the organization and are not the price of an audit engagement.
- Most recent return
- 990 for 2025-06
- Total revenue
- $24,673,230
- Total assets
- $7,358,392
- Accounting fees (Part IX line 11c)
- $30,700
- Paid preparer
- BROWN EDWARDS & COMPANY LLP
- IRS object id
- 202640829349300804
- NTEE code
- S200
- Exempt under
- 501(c)(3)
- Ruling year
- 1998
- BMF release
- 2026-09-17
Read next
- CPA firms that audit Tennessee nonprofits
- Tennessee single audit statistics
- Tennessee nonprofit audit requirements
How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits UPPER EAST TENNESSEE HUMAN DEVELOPMENT AGENCY, INC. now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “UPPER EAST TENNESSEE HUMAN DEVELOPMENT A Single Audits.” https://getauditradar.com/single-audits/tn/upper-east-tennessee-human-development-agency-inc-620902005/. Data as of 2026-09-16.