EIN: 546001115
UEI: N4NCMXXLVS49
Audit also covers EIN: 546001117 · unlinked EINs have no separate FAC filing
Audited by: BROWN, EDWARDS & COMPANY, LLP
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 14, 2025. 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 July 14, 2025 (414 days ago).
What is a management decision? →2024-002: Economic Adjustment Assistance – AL #11.307, Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027; Education Stabilization Fund – AL# 84.425C, 84.425D, 84.425U, Late Filing of Data Collection Form Condition The County did not file the data collection form for the year ended June 30, 2023 timely. Criteria Under the requirements in the Uniform Guidance and the Office of Management and Budget (OMB), all entities are required to file the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the entity’s annual audit or twelve months after the entity’s fiscal year end (June 30th for the County of Amherst). Cause Management did not complete and certify auditee portion of the form before the deadline. The form was not completed until August 30, 2024. Effect The County’s form was submitted to the Federal Audit Clearinghouse late, delaying completion of all annual audit requirements for the County. Recommendation Management should take steps to ensure that the form is filed timely. Views of Responsible Officials and Planned Corrective Action Fiscal year 2024 and all future reports will be submitted on time.
Show full finding ▾Hide full finding ▴2024-002: Economic Adjustment Assistance – AL #11.307, Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027; Education Stabilization Fund – AL# 84.425C, 84.425D, 84.425U, Late Filing of Data Collection Form Condition The County did not file the data collection form for the year ended June 30, 2023 timely. Criteria Under the requirements in the Uniform Guidance and the Office of Management and Budget (OMB), all entities are required to file the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the entity’s annual audit or twelve months after the entity’s fiscal year end (June 30th for the County of Amherst). Cause Management did not complete and certify auditee portion of the form before the deadline. The form was not completed until August 30, 2024. Effect The County’s form was submitted to the Federal Audit Clearinghouse late, delaying completion of all annual audit requirements for the County. Recommendation Management should take steps to ensure that the form is filed timely. Views of Responsible Officials and Planned Corrective Action Fiscal year 2024 and all future reports will be submitted on time.
CORRECTIVE ACTION PLAN Finding (2024-002): Late Data Collection Form Filing Contact: Stacey H. McBride 1. The County has a plan to have all audit requests complete by October 15, 2024. 2. During fieldwork all requests will take top priority and be completed as soon as possible. 3. The audit will be complete and filed with the Virginia Auditor of Public Accounts by December 15, 2024 4. The data collection form will be filed within 30 days after issuance of the audit. Stacey H. McBride, CPA Deputy County Administrator/Finance Director
2023-002
FAC accepted this audit on August 30, 2024 — management decision was due March 2, 2025.
The County did not file the data collection form for the year ended June 30, 2022 timely. Criteria: Under the requirements in the Uniform Guidance and the Office of Management and Budget (OMB), all entities are required to file the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the entity’s annual audit or twelve months after the entity’s fiscal year end (June 30th for the County of Amherst). Cause: Management did not complete and certify auditee portion of the form before the deadline. The form was not completed until July 19, 2023. Effect: The entity’s form was submitted to the Federal Audit Clearinghouse late, delaying completion of all annual audit requirements for the County. Recommendation: Management should take steps to ensure that the form is filed timely. Views of Responsible Officials and Planned Corrective Action: The form will be late for June 30, 2023. The Finance department is fully staffed again and has duties delegated to ensure timely filing for June 30, 2024.
Show full finding ▾Hide full finding ▴Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027; Title I Grants to Local Educational Agencies – AL# 84.010; Education Stabilization Fund – AL# 84.425C, 84.425D, 84.425U, Late Filing of Data Collection Form Condition: The County did not file the data collection form for the year ended June 30, 2022 timely. Criteria: Under the requirements in the Uniform Guidance and the Office of Management and Budget (OMB), all entities are required to file the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the entity’s annual audit or twelve months after the entity’s fiscal year end (June 30th for the County of Amherst). Cause: Management did not complete and certify auditee portion of the form before the deadline. The form was not completed until July 19, 2023. Effect: The entity’s form was submitted to the Federal Audit Clearinghouse late, delaying completion of all annual audit requirements for the County. Recommendation: Management should take steps to ensure that the form is filed timely. Views of Responsible Officials and Planned Corrective Action: The form will be late for June 30, 2023. The Finance department is fully staffed again and has duties delegated to ensure timely filing for June 30, 2024.
CORRECTIVE ACTION PLAN Finding (2023-002): Late Data Collection Form Filing Contact: Stacey H. McBride 1.The County has a plan to have all audit requests complete by October 15, 2024. 2.During fieldwork all requests will take top priority and be completed as soon as possible. 3.The audit will be complete and filed with the Virginia Auditor of Public Accounts by December 15, 2024 4.The data collection form will be filed by December15, 2024. Stacey H. McBride,CPA Deputy County Administrator/Finance Director TELEPHONE (434) 946-9400 FAX (434) 946-9370
FAC accepted this audit on July 18, 2023 — management decision was due January 18, 2024.
FAC accepted this audit on March 3, 2022 — management decision was due September 3, 2022.
FAC accepted this audit on April 5, 2021 — management decision was due October 5, 2021.
FAC accepted this audit on January 6, 2020 — management decision was due July 6, 2020.
FAC accepted this audit on December 17, 2018 — management decision was due June 17, 2019.
FAC accepted this audit on January 3, 2018 — management decision was due July 3, 2018.
FAC accepted this audit on March 27, 2017 — management decision was due September 27, 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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