EIN: 546001228
UEI: CR4JLDMNGLJ9
Audit also covers 2 related EINs: 546000334, 822685606 · unlinked EINs have no separate FAC filing
Audited by: Brown, Edwards & Company, L.L.P.
Oversight agency: 20 [Department of Transportation]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 7, 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 November 7, 2026 (68 days from today).
What is a management decision? →2024-003: COVID-19 Elementary and Secondary School Emergency Relief (ESSER) Fund – ALN #84.425D and COVID-19 American Rescue Plan Elementary and Secondary School Emergency Relief Fund (ARP ESSER) – ALN #84.425U, Special Tests and Provisions – Wage Rate (Material Noncompliance) Condition During our review of one applicable contract for a federally funded project, we noted that the contract did not include the required Wage Rate (Davis Bacon Act) and DOL regulations. Criteria Under the ESSER grant guidelines, nonfederal entities must include in their construction contracts subject to the Davis-Bacon Act a provision that the contractor or subcontractor comply with the Davis-Bacon Act and the DOL regulations. The entities must establish internal controls to ensure that contracts related to federally funded projects are reviewed and contain the required language. Cause The omission of this clause was due to oversight and a lack of controls in place to ensure that the required language was included.Effect The written contract was not in compliance with required disclosures related to the Davis Bacon Act. Recommendation We recommend that a process be put in place that ensures that all contracts related to federally funded projects include necessary DOL regulations. Repeat Finding Similar condition present in the prior year. See finding 2023-003 in Summary Schedule of Prior Year Audit Findings. View of Responsible Officials and Planned Corrective Action The School Board agrees that the Davis Bacon Act was not included in the contract language. However, Colonial Heights Public Schools did not request any reimbursements for wages from the federal funding sources, only materials and supplies. Procedures were put in place, and where the Davis-Bacon Act applied, the contract language was added.
Show full finding ▾Hide full finding ▴2024-003: COVID-19 Elementary and Secondary School Emergency Relief (ESSER) Fund – ALN #84.425D and COVID-19 American Rescue Plan Elementary and Secondary School Emergency Relief Fund (ARP ESSER) – ALN #84.425U, Special Tests and Provisions – Wage Rate (Material Noncompliance) Condition During our review of one applicable contract for a federally funded project, we noted that the contract did not include the required Wage Rate (Davis Bacon Act) and DOL regulations. Criteria Under the ESSER grant guidelines, nonfederal entities must include in their construction contracts subject to the Davis-Bacon Act a provision that the contractor or subcontractor comply with the Davis-Bacon Act and the DOL regulations. The entities must establish internal controls to ensure that contracts related to federally funded projects are reviewed and contain the required language. Cause The omission of this clause was due to oversight and a lack of controls in place to ensure that the required language was included.Effect The written contract was not in compliance with required disclosures related to the Davis Bacon Act. Recommendation We recommend that a process be put in place that ensures that all contracts related to federally funded projects include necessary DOL regulations. Repeat Finding Similar condition present in the prior year. See finding 2023-003 in Summary Schedule of Prior Year Audit Findings. View of Responsible Officials and Planned Corrective Action The School Board agrees that the Davis Bacon Act was not included in the contract language. However, Colonial Heights Public Schools did not request any reimbursements for wages from the federal funding sources, only materials and supplies. Procedures were put in place, and where the Davis-Bacon Act applied, the contract language was added.
The School Board agrees that, while the reimbursable expenses did not include personnel costs, the Wage Rate (Davis Bacon Act) was not included in the contract language as required for federally funded projects. Management has implemented processes to ensure that any current and future contracts for federally funded projects will include the Wage Rate (Davis Bacon Act) and DOL regulations to ensure compliance.
2023-003
2024-004: Highway Planning and Construction – ALN # 20.205, COVID-19 Coronavirus State and Local Fiscal Recovery Funds – ALN # 21.027, COVID-19 Elementary and Secondary School Emergency Relief (ESSER) Fund – ALN # 84.425D, and COVID-19 American Rescue Plan Elementary and Secondary School Emergency Relief Fund (ARP ESSER) – ALN # 84.425U, Late Filling of Data Collection Form Condition The City did not submit the data collection form for the year ended June 30, 2024 timely. For June 30, 2024 year-end audits, under the requirements in the Uniform Guidance and the Office of Management and Budget (OMB), all entities are required to submit 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 nine months after the entity’s fiscal year-end. Criteria The City is required to submit the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the City’s annual audit or nine months after the City’s fiscal year-end. Cause The data collection form was not filed timely due to the timing of the issuance of the City’s ACFR. Effect The City's form was submitted to the Federal Audit Clearinghouse late, delaying completion of all annual audit requirements for the City. Recommendation Management should take steps to ensure that the form is filed in a timely manner. Repeat Finding Similar condition present in the prior year. See finding 2023-004 in Summary Schedule of Prior Year Audit Findings. View of Responsible Officials and Planned Corrective Action Colonial Heights Public Schools will work with the City to ensure that the annual data collection form was filed on behalf of the school district. City management concurs with this recommendation.
Show full finding ▾Hide full finding ▴2024-004: Highway Planning and Construction – ALN # 20.205, COVID-19 Coronavirus State and Local Fiscal Recovery Funds – ALN # 21.027, COVID-19 Elementary and Secondary School Emergency Relief (ESSER) Fund – ALN # 84.425D, and COVID-19 American Rescue Plan Elementary and Secondary School Emergency Relief Fund (ARP ESSER) – ALN # 84.425U, Late Filling of Data Collection Form Condition The City did not submit the data collection form for the year ended June 30, 2024 timely. For June 30, 2024 year-end audits, under the requirements in the Uniform Guidance and the Office of Management and Budget (OMB), all entities are required to submit 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 nine months after the entity’s fiscal year-end. Criteria The City is required to submit the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the City’s annual audit or nine months after the City’s fiscal year-end. Cause The data collection form was not filed timely due to the timing of the issuance of the City’s ACFR. Effect The City's form was submitted to the Federal Audit Clearinghouse late, delaying completion of all annual audit requirements for the City. Recommendation Management should take steps to ensure that the form is filed in a timely manner. Repeat Finding Similar condition present in the prior year. See finding 2023-004 in Summary Schedule of Prior Year Audit Findings. View of Responsible Officials and Planned Corrective Action Colonial Heights Public Schools will work with the City to ensure that the annual data collection form was filed on behalf of the school district. City management concurs with this recommendation.
Management will work to complete the annual audit in a more timely manner, which is necessary to submit the annual data collection form in a more timely manner in future years.
2023-004
FAC accepted this audit on February 13, 2026 — management decision was due August 13, 2026.
During our review of the 1 applicable contract related to a federally funded project, we noted that the contract did not include the Wage Rate (Davis Bacon Act) and DOL regulations. Criteria: Federally funded projects under ESSER must comply with the Davis Bacon Act in the written contract. Cause: The omission of this clause was due to oversight. Effect: The written contract was not in compliance with required disclosures related to the Davis Bacon Act. Recommendation: We recommend that a process be put in place that ensures that all contracts related to federally funded projects include necessary DOL regulations. Views of Responsible Officials and Planned Corrective Action: The School Board agrees that the Davis Bacon Act was not included in the contract language. However, Colonial Heights Public Schools did not request any reimbursements for wages from the federal funding sources, only materials and supplies.
Show full finding ▾Hide full finding ▴2023-003: COVID-19 Elementary and Secondary School Emergency Relief (ESSER) Fund – ALN #84.425D and COVID-19 American Rescue Plan Elementary and Secondary School Emergency Relief Fund (ARP ESSER) – ALN #84.425U, Special Tests and Provisions – Wage Rate (Material Noncompliance) Condition: During our review of the 1 applicable contract related to a federally funded project, we noted that the contract did not include the Wage Rate (Davis Bacon Act) and DOL regulations. Criteria: Federally funded projects under ESSER must comply with the Davis Bacon Act in the written contract. Cause: The omission of this clause was due to oversight. Effect: The written contract was not in compliance with required disclosures related to the Davis Bacon Act. Recommendation: We recommend that a process be put in place that ensures that all contracts related to federally funded projects include necessary DOL regulations. Views of Responsible Officials and Planned Corrective Action: The School Board agrees that the Davis Bacon Act was not included in the contract language. However, Colonial Heights Public Schools did not request any reimbursements for wages from the federal funding sources, only materials and supplies.
December 23, 2025 The City of Colonial Heights respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 3906 Electric Road Roanoke, VA 24018 Audit period: June 30, 2023 The findings from the June 30, 2023 Schedule of Findings and Questioned Costs (the “Schedule”) are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS – FINANCIAL STATEMENT AUDIT 2023-001: Fund Balance Adjustments (Material Weakness) Condition: During our review of beginning fund balances, we noted that several fund balances did not agree to the ending amounts on the previous year’s annual comprehensive financial report due to issues with a financial software conversion during the fiscal year. As a result, adjustments were made to beginning fund balances during the audit. Criteria: Due to the financial software conversion, various fund balances were misstated due to the way the software was converting the fold balances and posting some new transactions. Cause: The financial software conversion lead to errors in fund balance reporting. Effect: Fund balance for several funds was materially misstated. Recommendation: We recommend correcting software issues and reconciling the prior year ending fund balances from the annual comprehensive financial report to the current year general ledger prior to fiscal year- end. Corrective Action: Management has noted the software issues for prior year ending fund balance reconciliation. The department has worked with the software vendor to resolve the underlying issues for prior year end fund balances and will continue to monitor for the following fiscal year audit to ensure the issue is fully resolved.. The software vendor also showed management a report to run on a monthly basis to check for any imbalances. Management will run this report at least monthly to check for imbalances going forward. FINDINGS – FINANCIAL STATEMENT AUDIT (CONTINUED) 2023-002: Audit Adjustments (Material Weakness) Condition: During the audit, we noted material year-end audit adjustments were required due to software conversion issues. These audit adjustments were required to ensure that the financial statements were prepared in accordance with accounting principles generally accepted in the United States of America. The adjustments were related to fund balance, trial balance discrepancies, and governmental account receivables. Criteria: Fund balance, various trial balance accounts, and governmental accounts receivables were initially materially misstated before audit adjustments were made. Cause: The financial software conversion lead to errors in financial reporting for some accounts. Effect: The ending balance for several accounts were materially misstated. Recommendation: We recommend establishing procedures in which qualified supervisors are reviewing year-end workpapers and reconciliations that feed into the final general ledger and focusing on the accuracy of year-end balances. We also recommend correcting any issues caused by the software conversion. Corrective Action: Management is working to establish procedures for qualified supervisors to review year-end workpapers and reconciliations that feed into the final general ledger. The department continues to correct issues caused by the software conversion. In addition, management has contracted with a consultant who is fully focused on audit work and will consider pre-audit engagements in the future. FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAM AUDIT 2023-003: COVID-19 Elementary and Secondary School Emergency Relief (ESSER) Fund – ALN #84.425D and COVID-19 American Rescue Plan Elementary and Secondary School Emergency Relief Fund (ARP ESSER) – ALN #84.425U, Special Tests and Provisions – Wage Rate (Material Noncompliance) Condition: During our review of the 1 applicable contract related to a federally funded project, we noted that the contract did not include the Wage Rate (Davis Bacon Act) and DOL regulations. Criteria: Federally funded projects under ESSER must comply with the Davis Bacon Act in the written contract. Cause: The omission of this clause was due to oversight. Effect: The written contract was not in compliance with required disclosures related to the Davis Bacon Act. Recommendation: We recommend that a process be put in place that ensures that all contracts related to federally funded projects include necessary DOL regulations. Corrective Action: Management will implement processes to ensure that any future contracts for federally funded projects will include the Wage Rate (Davis Bacon Act) and DOL regulations to ensure compliance. 2023-004: Highway Planning and Construction – ALN # 20.205, COVID-19 Coronavirus State and Local Fiscal Recovery Funds – ALN # 21.027, Special Education - Grants to States – ALN # 84.027, Special Education - Preschool Grants – ALN # 84.173, COVID-19 Elementary and Secondary School Emergency Relief (ESSER) Fund – ALN # 84.425D, and COVID-19 American Rescue Plan Elementary and Secondary School Emergency Relief Fund (ARP ESSER) – ALN # 84.425U, Late Filling of Data Collection Form Condition: The City did not submit the data collection form for the year ended June 30, 2023 timely. For June 30, 2023 year-end audits, under the requirements in the Uniform Guidance and the Office of Management and Budget (OMB), all entities are required to submit 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 nine months after the entity’s fiscal year-end. FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAM AUDIT (CONTINUED) 2023-004: Highway Planning and Construction – ALN # 20.205, COVID-19 Coronavirus State and Local Fiscal Recovery Funds – ALN # 21.027, Special Education - Grants to States – ALN # 84.027, Special Education - Preschool Grants – ALN # 84.173, COVID-19 Elementary and Secondary School Emergency Relief (ESSER) Fund – ALN # 84.425D, and COVID-19 American Rescue Plan Elementary and Secondary School Emergency Relief Fund (ARP ESSER) – ALN # 84.425U, Late Filling of Data Collection Form Criteria: The City is required to submit the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the City’s annual audit or nine months after the City’s fiscal year-end. Cause: The data collection for was not filed timely due to the timing of the issuance of the City’s ACFR. Effect: The data collection form was not filed timely. Recommendation: Management should take steps to ensure that the firm is filed in a timely manner. Corrective Action: Management will work to complete the annual audit in a more timely manner, which is necessary to submit the annual data collection form in a more timely manner in future years. If the Federal Audit Clearinghouse has questions regarding this plan, please call Christina Sadler, Director of Finance at 804-520-9261. Sincerely yours, Christina E Sadler Director of Finance
The City did not submit the data collection form for the year ended June 30, 2023 timely. For June 30, 2023 year-end audits, under the requirements in the Uniform Guidance and the Office of Management and Budget (OMB), all entities are required to submit 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 nine months after the entity’s fiscal year-end. Criteria: The City is required to submit the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the City’s annual audit or nine months after the City’s fiscal year-end. Cause: The data collection form was not filed timely due to the timing of the issuance of the City’s ACFR. Effect: The data collection form was not filed timely. Recommendation: Management should take steps to ensure that the form is filed in a timely manner. Views of Responsible Officials and Planned Corrective Action: Colonial Heights Public Schools will work with the City to ensure that the annual data collection form was filed on behalf of the school district. City management concurs with this recommendation.
Show full finding ▾Hide full finding ▴2023-004: Highway Planning and Construction – ALN # 20.205, COVID-19 Coronavirus State and Local Fiscal Recovery Funds – ALN # 21.027, Special Education - Grants to States – ALN # 84.027, Special Education - Preschool Grants – ALN # 84.173, COVID-19 Elementary and Secondary School Emergency Relief (ESSER) Fund – ALN # 84.425D, and COVID-19 American Rescue Plan Elementary and Secondary School Emergency Relief Fund (ARP ESSER) – ALN # 84.425U, Late Filling of Data Collection Form Condition: The City did not submit the data collection form for the year ended June 30, 2023 timely. For June 30, 2023 year-end audits, under the requirements in the Uniform Guidance and the Office of Management and Budget (OMB), all entities are required to submit 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 nine months after the entity’s fiscal year-end. Criteria: The City is required to submit the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the City’s annual audit or nine months after the City’s fiscal year-end. Cause: The data collection form was not filed timely due to the timing of the issuance of the City’s ACFR. Effect: The data collection form was not filed timely. Recommendation: Management should take steps to ensure that the form is filed in a timely manner. Views of Responsible Officials and Planned Corrective Action: Colonial Heights Public Schools will work with the City to ensure that the annual data collection form was filed on behalf of the school district. City management concurs with this recommendation.
December 23, 2025 The City of Colonial Heights respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 3906 Electric Road Roanoke, VA 24018 Audit period: June 30, 2023 The findings from the June 30, 2023 Schedule of Findings and Questioned Costs (the “Schedule”) are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS – FINANCIAL STATEMENT AUDIT 2023-001: Fund Balance Adjustments (Material Weakness) Condition: During our review of beginning fund balances, we noted that several fund balances did not agree to the ending amounts on the previous year’s annual comprehensive financial report due to issues with a financial software conversion during the fiscal year. As a result, adjustments were made to beginning fund balances during the audit. Criteria: Due to the financial software conversion, various fund balances were misstated due to the way the software was converting the fold balances and posting some new transactions. Cause: The financial software conversion lead to errors in fund balance reporting. Effect: Fund balance for several funds was materially misstated. Recommendation: We recommend correcting software issues and reconciling the prior year ending fund balances from the annual comprehensive financial report to the current year general ledger prior to fiscal year- end. Corrective Action: Management has noted the software issues for prior year ending fund balance reconciliation. The department has worked with the software vendor to resolve the underlying issues for prior year end fund balances and will continue to monitor for the following fiscal year audit to ensure the issue is fully resolved.. The software vendor also showed management a report to run on a monthly basis to check for any imbalances. Management will run this report at least monthly to check for imbalances going forward. FINDINGS – FINANCIAL STATEMENT AUDIT (CONTINUED) 2023-002: Audit Adjustments (Material Weakness) Condition: During the audit, we noted material year-end audit adjustments were required due to software conversion issues. These audit adjustments were required to ensure that the financial statements were prepared in accordance with accounting principles generally accepted in the United States of America. The adjustments were related to fund balance, trial balance discrepancies, and governmental account receivables. Criteria: Fund balance, various trial balance accounts, and governmental accounts receivables were initially materially misstated before audit adjustments were made. Cause: The financial software conversion lead to errors in financial reporting for some accounts. Effect: The ending balance for several accounts were materially misstated. Recommendation: We recommend establishing procedures in which qualified supervisors are reviewing year-end workpapers and reconciliations that feed into the final general ledger and focusing on the accuracy of year-end balances. We also recommend correcting any issues caused by the software conversion. Corrective Action: Management is working to establish procedures for qualified supervisors to review year-end workpapers and reconciliations that feed into the final general ledger. The department continues to correct issues caused by the software conversion. In addition, management has contracted with a consultant who is fully focused on audit work and will consider pre-audit engagements in the future. FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAM AUDIT 2023-003: COVID-19 Elementary and Secondary School Emergency Relief (ESSER) Fund – ALN #84.425D and COVID-19 American Rescue Plan Elementary and Secondary School Emergency Relief Fund (ARP ESSER) – ALN #84.425U, Special Tests and Provisions – Wage Rate (Material Noncompliance) Condition: During our review of the 1 applicable contract related to a federally funded project, we noted that the contract did not include the Wage Rate (Davis Bacon Act) and DOL regulations. Criteria: Federally funded projects under ESSER must comply with the Davis Bacon Act in the written contract. Cause: The omission of this clause was due to oversight. Effect: The written contract was not in compliance with required disclosures related to the Davis Bacon Act. Recommendation: We recommend that a process be put in place that ensures that all contracts related to federally funded projects include necessary DOL regulations. Corrective Action: Management will implement processes to ensure that any future contracts for federally funded projects will include the Wage Rate (Davis Bacon Act) and DOL regulations to ensure compliance. 2023-004: Highway Planning and Construction – ALN # 20.205, COVID-19 Coronavirus State and Local Fiscal Recovery Funds – ALN # 21.027, Special Education - Grants to States – ALN # 84.027, Special Education - Preschool Grants – ALN # 84.173, COVID-19 Elementary and Secondary School Emergency Relief (ESSER) Fund – ALN # 84.425D, and COVID-19 American Rescue Plan Elementary and Secondary School Emergency Relief Fund (ARP ESSER) – ALN # 84.425U, Late Filling of Data Collection Form Condition: The City did not submit the data collection form for the year ended June 30, 2023 timely. For June 30, 2023 year-end audits, under the requirements in the Uniform Guidance and the Office of Management and Budget (OMB), all entities are required to submit 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 nine months after the entity’s fiscal year-end. FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAM AUDIT (CONTINUED) 2023-004: Highway Planning and Construction – ALN # 20.205, COVID-19 Coronavirus State and Local Fiscal Recovery Funds – ALN # 21.027, Special Education - Grants to States – ALN # 84.027, Special Education - Preschool Grants – ALN # 84.173, COVID-19 Elementary and Secondary School Emergency Relief (ESSER) Fund – ALN # 84.425D, and COVID-19 American Rescue Plan Elementary and Secondary School Emergency Relief Fund (ARP ESSER) – ALN # 84.425U, Late Filling of Data Collection Form Criteria: The City is required to submit the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the City’s annual audit or nine months after the City’s fiscal year-end. Cause: The data collection for was not filed timely due to the timing of the issuance of the City’s ACFR. Effect: The data collection form was not filed timely. Recommendation: Management should take steps to ensure that the firm is filed in a timely manner. Corrective Action: Management will work to complete the annual audit in a more timely manner, which is necessary to submit the annual data collection form in a more timely manner in future years. If the Federal Audit Clearinghouse has questions regarding this plan, please call Christina Sadler, Director of Finance at 804-520-9261. Sincerely yours, Christina E Sadler Director of Finance
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on December 2, 2021 — management decision was due June 2, 2022.
FAC accepted this audit on January 27, 2021 — management decision was due July 27, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
The School Board adheres to and follows Virginia Public Procurement Act ?VPPA? for procurement, however, under the requirements of Uniform Guidance, the School Board does not have complete, written procurement policies that are in compliance with the additional standards required by the Uniform Guidance (2 CFR Part 200). Criteria: Under the requirements in the Uniform Guidance, all entities are required to have written procurement policies that conform to applicable Federal laws and regulations and standards. The complete procurement standards are located at 2 CFR Part 200, Sections 317 through 326. Cause: Management of the School Board has not yet fully updated existing procurement policies in accordance with the Uniform Guidance. Effect: The lack of updated existing written policies under the specific requirements of Uniform Guidance could result in potential improper procurement using Federal funds. Recommendation: Management should finalize updating existing written procurement procedures to align with Uniform Guidance requirements for all purchases to be made with Federal funds. Views of Responsible Officials and Planned Corrective Actions: Management concurs and has begun updating existing written procurement procedures to comply with the Uniform Guidance.
Show full finding ▾Hide full finding ▴2019-001: Child Nutrition Cluster ? CFDA# 10.553, 10.555, 10.556, Procurement Policies and Procedures Condition: The School Board adheres to and follows Virginia Public Procurement Act ?VPPA? for procurement, however, under the requirements of Uniform Guidance, the School Board does not have complete, written procurement policies that are in compliance with the additional standards required by the Uniform Guidance (2 CFR Part 200). Criteria: Under the requirements in the Uniform Guidance, all entities are required to have written procurement policies that conform to applicable Federal laws and regulations and standards. The complete procurement standards are located at 2 CFR Part 200, Sections 317 through 326. Cause: Management of the School Board has not yet fully updated existing procurement policies in accordance with the Uniform Guidance. Effect: The lack of updated existing written policies under the specific requirements of Uniform Guidance could result in potential improper procurement using Federal funds. Recommendation: Management should finalize updating existing written procurement procedures to align with Uniform Guidance requirements for all purchases to be made with Federal funds. Views of Responsible Officials and Planned Corrective Actions: Management concurs and has begun updating existing written procurement procedures to comply with the Uniform Guidance.
The Federal Audit Clearinghouse: The City of Colonial Heights School Board respectfully submits the following corrective action plan for the year ended 6/30/19. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 319 McClanahan Street, S. W., Roanoke, VA 24014 Audit period: June 30, 2019 The finding from the June 30, 2019 schedule of findings and questioned costs is discussed below. FINDING - MAJOR FEDERAL AWARD PROGRAMS AUDIT 2019-001: Child Nutrition Cluster - CFDA# 10.553, 10.555, 10.556, Procurement Policies and Procedures Criteria: Under the requirements in the Uniform Guidance, all entities are required to have written procurement policies that conform to applicable Federal laws and regulations and standards. The complete procurement standards are located at 2 CPR Part 200, Sections 317 through 326. Condition: The School Board adheres to and follows the Virginia Public Procurement Act (VPPA) for procurement, however, under the requirements of Uniform Guidance, the School Board does not have complete, written procurement policies that are in compliance with the additional standards required by the Uniform Guidance (2 CFR Part 200). Recommendation: Managementshould finalize updating existing written procurement procedures to align with Uniform Guidance requirements for all purchases to be made with Federal funds. Corrective Action Taken: Management is currently finalizing the updates to the existing written procurement procedures to comply with the Uniform Guidance. "The City of Colonial Heights where quality education is a step ahead" If the Federal Audit Clearinghouse has questions regarding this plan, please contact me at (804) 524-3400 ext. 21. Sincerely, Maria T. Yencha Director of Finance and Budget
FAC accepted this audit on January 6, 2019 — management decision was due July 6, 2019.
FAC accepted this audit on December 14, 2017 — management decision was due June 14, 2018.
FAC accepted this audit on December 29, 2016 — management decision was due June 29, 2017.
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