The Sumner County legislative committee on Nov. 10 directed an internal audit of opioid grant recipients after staff raised concerns about invoicing and fund accounting.

At a presentation of the county’s opioid-grant oversight, a grant analyst told the committee that one provider, Casa, had invoiced only twice, stopped providing requested documentation and left $12,550 of the contract award unaccounted for. "They only invoice this twice and when asked for additional information stopped," the analyst said, noting the $12,550 balance.

The analyst also raised questions about program expenses at other providers, asking staff to confirm that opioid funds were being kept segregated from salary/fringe and other accounts at Cumberland Heights and Hotpoint Health. The analyst said one recipient reported buying naloxone for $100 when it should cost about $50 and asked the county to verify the purchase prices.

County staff and committee members discussed who should perform the review. Staff recommended an internal reviewer from the finance department rather than the grant writer, to avoid conflicts and to maintain continuity if personnel change. Committee members asked whether an internal reviewer must hold specific certifications such as CPA credentials; staff said the review is an internal compliance check rather than a full independent financial audit.

Commissioner [name withheld in transcript] moved that finance prepare a summary internal review and submit it to the audit or financial-management committee on a semiannual basis; the motion was seconded and carried on a voice vote. Committee members noted the county reports to the state once a year and agreed semiannual internal reporting would provide earlier oversight.

The motion does not substitute for any external audit powers but requires the finance department and audit committee to review opioid grant expenditures, verify segregation of funds, and follow up on specific invoice gaps identified by staff. The committee did not specify a deadline beyond the twice-yearly reporting cadence.

Next steps: finance staff will prepare the internal review and the audit/financial-management committee will receive and consider the summaries for referral to the full commission as appropriate.