EIN: 546001122
UEI: HYK1UKR538B5
Audit also covers 2 related EINs: 546001120, 546001121 · unlinked EINs have no separate FAC filing
Audited by: Robinson, Farmer, Cox Associates
Oversight agency: 10 [Department of Agriculture]
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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 March 25, 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 September 25, 2026 (21 days from today).
What is a management decision? →FAC accepted this audit on March 28, 2025 — management decision was due September 28, 2025.
FAC accepted this audit on January 5, 2024 — management decision was due July 5, 2024.
FAC accepted this audit on February 20, 2023 — management decision was due August 20, 2023.
FAC accepted this audit on January 23, 2022 — management decision was due July 23, 2022.
The Town of Appomattox, Virginia, a subrecipient of Coronavirus Relief Funds for Municipal Utilities, received $6,422.20, of which $4,070.19 was for Municipal Relief Funds. $624.57 was applied toward penalties and interest. Cause: The County did not obtain documentation from the Town to perform proper subrecipient monitoring over the Coronavirus Relief Funds for Municipal Utilities. Effect: $624.57 of Coronavirus Relief Funds were utilized on unallowable costs, and proper subrecipient monitoring was not performed to detect these amounts. Recommendation: The County needs to obtain documentation from subrecipients of grant funds to verify that the funds are being spent and recorded appropriately. Management's Response: The County is requesting documentation going forward from any subrecipients of grant funds.
Show full finding ▾Hide full finding ▴Program: Coronavirus Relief Fund (Assistance Listing 21.019) - Pass-through payments: Department of Accounts, 2020 CRF Municipal Award documentation to ensure that these funds were not applied to penalties and interest. Criteria: The Coronavirus Relief Funds for Municipal Utilities specifies that the funds may not be directed toward penalties and interest. For amounts passed through to subrecipients, the County needs to obtain documentation to ensure that these funds were not applied to penalties and interest. Condition: The Town of Appomattox, Virginia, a subrecipient of Coronavirus Relief Funds for Municipal Utilities, received $6,422.20, of which $4,070.19 was for Municipal Relief Funds. $624.57 was applied toward penalties and interest. Cause: The County did not obtain documentation from the Town to perform proper subrecipient monitoring over the Coronavirus Relief Funds for Municipal Utilities. Effect: $624.57 of Coronavirus Relief Funds were utilized on unallowable costs, and proper subrecipient monitoring was not performed to detect these amounts. Recommendation: The County needs to obtain documentation from subrecipients of grant funds to verify that the funds are being spent and recorded appropriately. Management's Response: The County is requesting documentation going forward from any subrecipients of grant funds.
Findings in the most recent CAFR performed by your firm indicate that the Town of Appomattox's Coronavirus Relief Funds for Municipal Utilities were applied to individual account penalties and interest. The Coronavirus Relief Funds for Municipal Utilities specifies that the funds may not be directed toward penalties and interest. Additionally, he County needs to obtain the Town of Appomattox, Virginia, a sub recipient of Coronoavirus Relief Funds for Municipal Utilities, documentation. Due to the Town's resistance to release proper documentation, the County did not obtain the required documentation prior to the auditing process. In response to the above findings, the County submitted a request via the County Attorney and received the required documentation. Respectively, County staff met with the Town Interim Manager and Treasurer on Thursday, January 6, 2022 to discuss the requirements of the Memorandum of Understanding for future sub recipient funding as well as how the previous Municipal Utilities funds were used towards customer water/sewer accounts. A copy of the Town's documentation is attached refiecting that all funds were utilized towards account principal. The Town agreed to provide all the Municipal Utilities Coronavirus Relief Funds documents to the County in a timely manner for compliance review by County staff prior to the annual audit of these records.
FAC accepted this audit on February 17, 2021 — management decision was due August 17, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on January 2, 2019 — management decision was due July 2, 2019.
FAC accepted this audit on December 30, 2017 — management decision was due June 30, 2018.
FAC accepted this audit on January 5, 2017 — management decision was due July 5, 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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