EIN: 546001099
UEI: FSV5MPM6CGK4
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 25, 2024. 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 January 25, 2025 (576 days ago).
What is a management decision? →Federal Funding Accountability and Transparency Act (FFATA) report required to be submitted by the Schools to the Virginia Department of Education (VDOE) annually, by September 29, 2023, for the year under audit, was not completed until January 2024. Criteria: Reports must be filed timely. Cause: The submission was overlooked in the transition of duties due to staff turnover. Effect: Schools are not in compliance with grant requirements. Questioned Cost Amount: n/a Perspective Information: n/a Context: n/a Recommendation: Those in positions of oversight and monitoring of federal awards should ensure that all required reports are filed timely. Views of Responsible Officials and Planned Corrective Action: The Schools agree with this finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴FA-2023-001: Lack of Timely Reporting, Reporting, Education Stabilization Funds (ESF) #84.425C, 84.425D, and 84.425U (Material Weakness and Nonmaterial Compliance) Condition: Federal Funding Accountability and Transparency Act (FFATA) report required to be submitted by the Schools to the Virginia Department of Education (VDOE) annually, by September 29, 2023, for the year under audit, was not completed until January 2024. Criteria: Reports must be filed timely. Cause: The submission was overlooked in the transition of duties due to staff turnover. Effect: Schools are not in compliance with grant requirements. Questioned Cost Amount: n/a Perspective Information: n/a Context: n/a Recommendation: Those in positions of oversight and monitoring of federal awards should ensure that all required reports are filed timely. Views of Responsible Officials and Planned Corrective Action: The Schools agree with this finding. See Corrective Action Plan.
Corrective Action Plan for Finding FA-2023-001: Lack of Timely Reporting, Reporting, Education Stabilization Funds (ESF) #84.425C, 84.425D, and 84.425U (Material Weakness and Nonmaterial Compliance) A master calendar is now being kept of required reports and their due date to ensure timely reporting. Responsible Official: Dr. Rhonda Hall, Accomack County Public Schools Superintendent, rhonda.hall@ accomack.k12.va.us (757-787-5759); Estimated completion date is not later than the June 30, 2024.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
Material misstatements within the financial statements were identified throughout the audit. Criteria: Management should have processes and procedures in place so as to be able to generate financial statements and reports that are complete and accurate on a timely basis and in accordance with generally accepted accounting principles (GAAP). Cause: The current size of the finance staffing of the County and School Board may not be sufficient to detect and prevent material errors. Effect: Financial statements and reports prepared in accordance with GAAP were not able to be generated accurately on a timely basis. Recommendation: We recommend that management re-evaluate the current staff structure and assignment of responsibilities in order to re-align roles and responsibilities with appropriate personnel or otherwise bolster their resource base so as to be able to meet the criteria. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan. C. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT FA-2022-001: Procurement (Material Weakness) Condition: The School Board?s written procurement policies do not include policies that cover CFR ?200.318e, ?200.318f, ?200.318i, ?200.319b, ?200.319c, ?200.319d, ?200.319e, ?200.320a1, ?200,322, ?200.324b, ?200.326 and ?200.327. Criteria: Non-federal entities must follow the procurement standards set out at 2 CFR (Uniform Guidance) ?200.318 through ?200.327. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Cause: The procurement policies for the School Board do not include the policies stated above, required by Uniform Guidance. Effect: The School Board?s policies do not comply with procurement requirements for federal awards (Uniform Guidance). Questioned Cost Amount: n/a Perspective Information: n/a Context: n/a Recommendation: Procurement policies should be reviewed and updated to be in compliance with the requirements identified in 2 CFR Part 200. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴B. FINDINGS - FINANCIAL STATEMENT AUDIT IC-2022-001: Financial Reporting (Material Weakness) Condition: Material misstatements within the financial statements were identified throughout the audit. Criteria: Management should have processes and procedures in place so as to be able to generate financial statements and reports that are complete and accurate on a timely basis and in accordance with generally accepted accounting principles (GAAP). Cause: The current size of the finance staffing of the County and School Board may not be sufficient to detect and prevent material errors. Effect: Financial statements and reports prepared in accordance with GAAP were not able to be generated accurately on a timely basis. Recommendation: We recommend that management re-evaluate the current staff structure and assignment of responsibilities in order to re-align roles and responsibilities with appropriate personnel or otherwise bolster their resource base so as to be able to meet the criteria. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan. C. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT FA-2022-001: Procurement (Material Weakness) Condition: The School Board?s written procurement policies do not include policies that cover CFR ?200.318e, ?200.318f, ?200.318i, ?200.319b, ?200.319c, ?200.319d, ?200.319e, ?200.320a1, ?200,322, ?200.324b, ?200.326 and ?200.327. Criteria: Non-federal entities must follow the procurement standards set out at 2 CFR (Uniform Guidance) ?200.318 through ?200.327. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Cause: The procurement policies for the School Board do not include the policies stated above, required by Uniform Guidance. Effect: The School Board?s policies do not comply with procurement requirements for federal awards (Uniform Guidance). Questioned Cost Amount: n/a Perspective Information: n/a Context: n/a Recommendation: Procurement policies should be reviewed and updated to be in compliance with the requirements identified in 2 CFR Part 200. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Corrective Action Plan for Finding IC2022-001: Financial Reporting Accomack County understands the repeat finding regarding financial reporting. In our response in FY 21 to this comment we stated ?through the addition of one FTE in the FY 23 year, staff training in particular content areas such as financial reporting, pensions and OPEB reporting, and some realignment of duties with existing staff, we are able to continue internally prepared financial reports through the year and the Annual Comprehensive Financial Report (ACFR) properly and timely?. As an update, we have not been able to make a hire at this time, and have chosen to reformat the position to non-entry level and re-advertise in the spring of 2023. While an additional resource will be helpful, existing staff understanding of timing, and year- end financial reporting will continue to be both ongoing, and a priority. Accomack County Finance continues to consider financial reporting, including the year-end annual financial report a core competency and are open to suggestions in processes or protocols that will advance our capacity and capability in this area from Brown Edwards. As part of this response, County finance recognizes we are responsible for timely and accurate reporting which includes Accomack County Public Schools (ACPS) financial information and all other component units in the ACFR. As we are currently staffed, we do not have capacity for review of ACPS financial work through the year and have previously relied on their finance department. Unfortunately, that has caused delays, findings and revisions to financial exhibits several times at year end for corrections noted by the auditors. The County will explore options for reducing the aforementioned problems and thereby improving this issue as relates the ACPS financial information. Lastly, a component of the delay in FY 22 was the Landfill Closure/Post-closure liability in conjunction with Department of Environmental Quality. We have begun a specific time-line in coordination with the Deputy Director for Public Works, who has responsibility over the landfill and south transfer station so that finance has complete and approved cost information (through the DEQ process) prior to year-end each year, or just after year-end (timely). Responsible Official: Michael T. Mason, CPA, County Administrator mmason@co.accomack.va.us (757-787-5716); estimated completion date of not later than July1, 2023 for the new hire. Corrective Action Plan for Finding FA-2022-001: Procurement Accomack County Public Schools concurs with the need to maintain its Procurement Policy in concurrence with 2 CFR Part 200. The schools will review and update procurement policies to be in compliance. Responsible Official: Chris Holland, Accomack County Public Schools Superintendent, chris.holland@accomack.k12.va.us, (757)787-5759; Estimated completion date is not later than the May, 2023 School Board meeting.
2021-003
FAC accepted this audit on June 22, 2022 — management decision was due December 22, 2022.
Review of quarterly reports sent to the Commonwealth of Virginia Department of Accounts (DOA) by the County was not performed. Criteria: Reports are reviewed timely prior to submission. Cause: County Administrator discusses with the Finance Director the expenses to be reported on the quarterly report, but doesn't actually review the report after Finance Director completes it and before it gets submitted to the DOA. Effect: Lack of control due to lack of review. Questioned Cost Amount: n/a Perspective Information: n/a Context: n/a Recommendation: The County Administrator should review the CRF reports before they get submitted to the DOA and such review should be documented. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴FA-2021-001: Lack of Review, Reporting, Coronavirus Relief Funds (CRF) #21.019 (Significant Deficiency) Condition: Review of quarterly reports sent to the Commonwealth of Virginia Department of Accounts (DOA) by the County was not performed. Criteria: Reports are reviewed timely prior to submission. Cause: County Administrator discusses with the Finance Director the expenses to be reported on the quarterly report, but doesn't actually review the report after Finance Director completes it and before it gets submitted to the DOA. Effect: Lack of control due to lack of review. Questioned Cost Amount: n/a Perspective Information: n/a Context: n/a Recommendation: The County Administrator should review the CRF reports before they get submitted to the DOA and such review should be documented. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Corrective Action Plan for Finding FA-2021-001: Lack of CARES funds report review Accomack County concurs with the need for review by someone other than the preparer of any federal or state grant fund reporting. Upon comment by auditors of this deficiency in fall, 2021, with each following quarter for CARES and then the annual report for ARPA, the County Administrator reviewed and documentation has been retained for reporting done by finance staff. Responsible Official: Michael T. Mason, CPA, County Administrator; Completion date was the third quarter reporting in October, 2021 upon presentation of the finding to staff.
Federal Funding Accountability and Transparency Act (FFATA) report required to be submitted by the Schools to the Virginia Department of Education (VDOE) annually, by August 28, 2020, for the year under audit, was not completed until the VDOE contacted the School Board regarding their missing September 2021 FFATA report. Criteria: Reports are filed timely. Cause: There was a misinterpretation or misunderstanding of guidance provided by the DOE regarding the nature of required reports. Effect: Schools are not in compliance with grant requirements. Questioned Cost Amount: n/a Perspective Information: n/a Context: n/a Recommendation: Those in positions of oversight and monitoring of federal awards should ensure they have a clear and comprehensive understanding of grant requirements. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴FA-2021-002: Lack of Timely Reporting, Reporting, Education Stabilization Funds (ESF) Cluster #84.425, 84.425C, and 84.425D (Material Weakness and Nonmaterial Noncompliance) Condition: Federal Funding Accountability and Transparency Act (FFATA) report required to be submitted by the Schools to the Virginia Department of Education (VDOE) annually, by August 28, 2020, for the year under audit, was not completed until the VDOE contacted the School Board regarding their missing September 2021 FFATA report. Criteria: Reports are filed timely. Cause: There was a misinterpretation or misunderstanding of guidance provided by the DOE regarding the nature of required reports. Effect: Schools are not in compliance with grant requirements. Questioned Cost Amount: n/a Perspective Information: n/a Context: n/a Recommendation: Those in positions of oversight and monitoring of federal awards should ensure they have a clear and comprehensive understanding of grant requirements. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Corrective Action Plan for Finding FA-2021-002: Lack of Timely Reporting, Reporting, Education Stabilization Funds (ESF) Cluster # 84.425, 84.425C, and 84.425D Accomack County Public Schools comment while it is accurate that the Federal Funding Accountability and Transparency Act (FFATA) report was not timely filed, it is not due to a lack of processes and / or procedures to ensure all required reports are completed and submitted timely. The Supts Memo came out from DOE and was reviewed by the School Finance Director. The Director did not consider the Schools a sub-recipient since it is not considered as such for any other federal funds, therefore the School Finance Director did not file it. In past years that the Schools received Title X Homeless Funds via the McKinney Vento Act through the College of William & Mary, the Schools were considered a sub-recipient since funds were reimbursed through the college. We filed the FFATA for all of those years. The late filing was not due to a lack of process / procedure, but rather through a misinterpretation of the requirements. Responsible Official: Chris Holland, Accomack County Public Schools Superintendent; Completion date has occurred with the delayed filing.
The County?s written procurement policies do not include policies that cover Code of Federal Regulations (CFR) ?200.318f, ?200.318g, ?200.319b, ?200.319c, ?200,322, and ?200.324b. The School Board?s written procurement policies do not include policies that cover CFR ?200.318e, ?200.318f, ?200.318i, ?200.319b, ?200.319c, ?200.319d, ?200.319e, ?200.320a1, ?200,322, ?200.324b, ?200.326 and ?200.327. Criteria: Non-federal entities must follow the procurement standards set out at 2 CFR (Uniform Guidance) ?200.318 through ?200.327. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Cause: The procurement policies for the County and the School Board do not include the policies stated above, required by Uniform Guidance. Effect: The County and the School Board?s policies do not comply with procurement requirements for federal awards (Uniform Guidance). Questioned Cost Amount: n/a Perspective Information: n/a Context: n/a Recommendation: Procurement policies should be reviewed and updated to be in compliance with the requirements identified in 2 CFR Part 200. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴FA-2021-003: Procurement (Material Weakness) Condition: The County?s written procurement policies do not include policies that cover Code of Federal Regulations (CFR) ?200.318f, ?200.318g, ?200.319b, ?200.319c, ?200,322, and ?200.324b. The School Board?s written procurement policies do not include policies that cover CFR ?200.318e, ?200.318f, ?200.318i, ?200.319b, ?200.319c, ?200.319d, ?200.319e, ?200.320a1, ?200,322, ?200.324b, ?200.326 and ?200.327. Criteria: Non-federal entities must follow the procurement standards set out at 2 CFR (Uniform Guidance) ?200.318 through ?200.327. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Cause: The procurement policies for the County and the School Board do not include the policies stated above, required by Uniform Guidance. Effect: The County and the School Board?s policies do not comply with procurement requirements for federal awards (Uniform Guidance). Questioned Cost Amount: n/a Perspective Information: n/a Context: n/a Recommendation: Procurement policies should be reviewed and updated to be in compliance with the requirements identified in 2 CFR Part 200. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Corrective Action Plan for Finding FA-2021-003: Procurement Accomack County concurs with the need to maintain its County Procurement Policy in concurrence with 2 CFR Part 200 and to that end, have updated same with Board adoption at the Board of Supervisors meeting dated January 17, 2022 with a copy of the Board agenda item available on the County website. This update was for items listed as 200.318g, 200.319b and 200.324b. (Board minutes noting adoption are also available on the County?s website.) We will propose to the Board with our July, 2022 Board of Supervisors meeting for the remaining three items which are 200.318f, 200.319c and 200.322. Finance will continue to monitor for any new additions needed to remain in compliance with 2 CFR and any other authoritative documents. A twice yearly review will be performed by the Procurement Specialist with a memo submitted to the Finance Director and County Administrator. Responsible Official: Michael T. Mason, CPA, County Administrator; Estimated completion date is with the August, 2022 Board of Supervisors meeting so as to allow for proper notifications, review by County Attorney for proper form in the policy change and Board understanding and action. Accomack County Public Schools concurs with the need to maintain its Procurement Policy in concurrence with 2 CFR Part 200 and will make the necessary updates. Responsible Official: Chris Holland, Accomack County Public Schools Superintendent; Estimated completion date is not later than September, 2022 School Board meeting.
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