EIN: 541952580
UEI: X6EXXW7TXPP5
Audited by: Brown, Edwards & Company, L.L.P.
Cognizant agency: 20 [Department of Transportation]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 17, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by August 17, 2026 (18 days ago).
What is a management decision? →FAC accepted this audit on July 8, 2025 — management decision was due January 8, 2026.
FAC accepted this audit on February 5, 2025 — management decision was due August 5, 2025.
During our testing over major federal program expenditures, we noted a number of expenditures misclassified between grants which caused material misstatements to the schedule of expenditures of federal awards (the “Schedule”). As a result, material adjustments were required in order to present the Schedule accurately. Criteria: All federal program expenditures should be recorded in a way as to be able to readily determine the amount of expenditures related to a particular grant in a particular grant year. Cause: The are continued, lingering issues from the implementation of the new accounting system for the prior year that are still being corrected, combined with staff turnover that resulted in a lack of appropriate tracking of grant activity. Effect: There is the potential that balances related to the grants, including receivables, revenues, and expenses, could be materially misstated. Questioned Cost Amount: None noted. Repeat Finding: This is a repeat finding. Recommendation: We recommend that a system be implemented to track grant activity and compare grant expenditures to grant revenue along with a comparison of cash receipts to reimbursement requests. We also recommend that grant activity be reconciled on a monthly basis and that reconciliations be reviewed by someone other than the preparer and evidence of this review be documented. View of Management and Planned Corrective Action: Recommendations made by auditors will be implemented. See corrective action plan.
Show full finding ▾Hide full finding ▴Condition: During our testing over major federal program expenditures, we noted a number of expenditures misclassified between grants which caused material misstatements to the schedule of expenditures of federal awards (the “Schedule”). As a result, material adjustments were required in order to present the Schedule accurately. Criteria: All federal program expenditures should be recorded in a way as to be able to readily determine the amount of expenditures related to a particular grant in a particular grant year. Cause: The are continued, lingering issues from the implementation of the new accounting system for the prior year that are still being corrected, combined with staff turnover that resulted in a lack of appropriate tracking of grant activity. Effect: There is the potential that balances related to the grants, including receivables, revenues, and expenses, could be materially misstated. Questioned Cost Amount: None noted. Repeat Finding: This is a repeat finding. Recommendation: We recommend that a system be implemented to track grant activity and compare grant expenditures to grant revenue along with a comparison of cash receipts to reimbursement requests. We also recommend that grant activity be reconciled on a monthly basis and that reconciliations be reviewed by someone other than the preparer and evidence of this review be documented. View of Management and Planned Corrective Action: Recommendations made by auditors will be implemented. See corrective action plan.
Condition: Expenditures were misclassified between grants which caused material misstatement that there detected and corrected as part of the FY22 independent audit of the Commission's schedule of expenditures. Corrective Action: Processes and procedures will be developed and implemented to incorporate a monthly reconciliation and review of all grant project accounts, to include assignment of federal assistance listing (f.k.a catalouge of federal domestic assistance) numbers. Contact person Responsible for Corrective Action: Donna Brumbaugh, Director of Finance. Anticipated Completion Date: December 31, 2024.
2021-003
FAC accepted this audit on October 17, 2023 — management decision was due April 17, 2024.
During our testing over major federal program expenditures, we noted a number of expenditures misclassified between grants and grant years which caused material misstatements to the schedule of expenditures of federal awards (the “Schedule”). As a result, material adjustments were required in order to present the Schedule accurately. Criteria: All federal program expenditures should be recorded in such a way as to be able to readily determine the amount of expenditures related to a particular grant in a particular grant year. Cause: There are continued, lingering issues from the implementation of the new accounting system from the prior year that are still being corrected, combined with staff turnover that resulted in a lack of appropriate tracking of grant activity. Effect: There is the potential that balances related to the grants, including receivables, revenues, and expenses, could be materially misstated. Auditor’s Recommendation: We recommend that a system be implemented to track grant activity and compare grant expenditures to grant revenue along with a comparison of cash receipts to reimbursement requests. We also recommend that grant activity be reconciled on a monthly basis and that the reconciliations be reviewed by someone other than the preparer and that evidence of this review be documented. View of Responsible Officials: Management agrees with the finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Type of Finding: Material weakness over compliance Condition: During our testing over major federal program expenditures, we noted a number of expenditures misclassified between grants and grant years which caused material misstatements to the schedule of expenditures of federal awards (the “Schedule”). As a result, material adjustments were required in order to present the Schedule accurately. Criteria: All federal program expenditures should be recorded in such a way as to be able to readily determine the amount of expenditures related to a particular grant in a particular grant year. Cause: There are continued, lingering issues from the implementation of the new accounting system from the prior year that are still being corrected, combined with staff turnover that resulted in a lack of appropriate tracking of grant activity. Effect: There is the potential that balances related to the grants, including receivables, revenues, and expenses, could be materially misstated. Auditor’s Recommendation: We recommend that a system be implemented to track grant activity and compare grant expenditures to grant revenue along with a comparison of cash receipts to reimbursement requests. We also recommend that grant activity be reconciled on a monthly basis and that the reconciliations be reviewed by someone other than the preparer and that evidence of this review be documented. View of Responsible Officials: Management agrees with the finding. See corrective action plan.
Corrective Action Plan: Going forward, both grants and projects will be reconciled on a monthly basis. Per the detailed project activity listing, all project transactions will be reviewed to ensure that all expenses and reimbursements are posted in the correct fiscal year. In addition, reimbursement for all grants will be supported by corresponding documents to further guarantee that transactions are posted in the correct period. Reconciliations will be completed by the senior staff accountant and reviewed by the Director of Finance. Person Responsible: Donna Brumbaugh, Director of Finance dbrumbaugh@hrtransit.org (757) 222-6000 ext. 6611 Date of Corrective Action implementation: September 1, 2023
FAC accepted this audit on April 7, 2022 — management decision was due October 7, 2022.
FAC accepted this audit on July 27, 2020 — management decision was due January 27, 2021.
FAC accepted this audit on February 14, 2019 — management decision was due August 14, 2019.
FAC accepted this audit on March 11, 2018 — management decision was due September 11, 2018.
FAC accepted this audit on January 18, 2017 — management decision was due July 18, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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