EIN: 546001262
UEI: JCJ4WJD313C5
Audited by: Brown, Edwards & Company, L.L.P.
Oversight agency: 21 [Department of the Treasury]
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Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 8, 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 March 8, 2027 (174 days from today).
What is a management decision? →2024-010 Single Audit Submission (Noncompliance and Material Weakness) Condition : The City has not met its single audit submission requirements. Criteria : Uniform Guidance under OMB single audit guidelines require for data collection forms to be submitted to the Federal Audit Clearinghouse within 9 months of fiscal year end. Cause : The City’s fiscal year 2023 audit was not completed until February 2025 which meant that their fiscal year 2024 audit could not be started until March 2025 causing delays in their Data Collection Form submission for fiscal year 2024. Effect : This reporting violation could mean that federal funding is restricted or suspended for future grants. Recommendation : We recommend that the City continue to work to complete their audits in a timely manner. Repeat Finding : This was a prior year finding. See Item 2023-001. View of Responsible Officials : See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2024-010 Single Audit Submission (Noncompliance and Material Weakness) Condition : The City has not met its single audit submission requirements. Criteria : Uniform Guidance under OMB single audit guidelines require for data collection forms to be submitted to the Federal Audit Clearinghouse within 9 months of fiscal year end. Cause : The City’s fiscal year 2023 audit was not completed until February 2025 which meant that their fiscal year 2024 audit could not be started until March 2025 causing delays in their Data Collection Form submission for fiscal year 2024. Effect : This reporting violation could mean that federal funding is restricted or suspended for future grants. Recommendation : We recommend that the City continue to work to complete their audits in a timely manner. Repeat Finding : This was a prior year finding. See Item 2023-001. View of Responsible Officials : See Corrective Action Plan.
The City is continuing to work with its independent auditors to eliminate the backlog of outstanding audits and return to compliance with theUniform Guidance reporting deadlines. As prior-year audits are completed and the City strengthens its financial reporting processes, management expects to complete future audits and submit the required Data Collection Forms to the Federal Audit Clearinghouse within the required timeframe. This finding is expected to be resolved as the City returns to a normal annual audit cycle.
2023-001
2024-011 COVID-19 - Coronavirus State and Local Fiscal Recovery Fund – Assistance Listing #21.027, Procurement (Material Weakness) Condition : The City does not maintain a procurement policy with the exception of a small purchase policy which covers UG Requirement §200.320(a)(2). The City follows the state code for all other purchases. Criteria : Uniform Guidance requires non-Federal entities to have and use documented procurement procedures. Cause : The City does not maintain a procurement policy. Effect : There is a lack of control due to no procurement policy. Recommendation : We recommend that the city maintain and use a procurement policy for all purchases consistent with Federal and State laws and regulations. View of Responsible Officials : See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2024-011 COVID-19 - Coronavirus State and Local Fiscal Recovery Fund – Assistance Listing #21.027, Procurement (Material Weakness) Condition : The City does not maintain a procurement policy with the exception of a small purchase policy which covers UG Requirement §200.320(a)(2). The City follows the state code for all other purchases. Criteria : Uniform Guidance requires non-Federal entities to have and use documented procurement procedures. Cause : The City does not maintain a procurement policy. Effect : There is a lack of control due to no procurement policy. Recommendation : We recommend that the city maintain and use a procurement policy for all purchases consistent with Federal and State laws and regulations. View of Responsible Officials : See Corrective Action Plan.
The City is in the process of developing and adopting a written procurement policy that complies with the Uniform Guidance procurement standards while remaining consistent with applicable Federal and Virginia procurement requirements. Upon adoption, the policy will establish documented procedures for all procurement methods, including required approvals, competition requirements, contract administration, and documentation standards. Finance and procurement staff will utilize the policy for all applicable federally funded purchases· to ensure compliance with Federal and State regulations. The procurement policy is expected to be adopted and implemented by December 31, 2026.
2024-012 COVID-19 - Coronavirus State and Local Fiscal Recovery Fund – Assistance Listing #21.027, Activities Allowed/Allowable Costs (Material Weakness) Condition : The City is not reviewing the disbursements paid to one of their vendors nor payroll timesheets of some of their employees prior to making payment to them. Criteria : Management should have processes and procedures in place that requires approval of expenditures prior to payment. Cause : At times the vendor was approving payments and their employee timesheets, however the City was not approving payment prior to reimbursement to the vendor and payment to employees. Effect : There is a lack of control due to a lack of review. Perspective Information : We detected this through sampling in one out of seven disbursements tested and in six out of six payroll timesheets tested. City of Emporia, Virginia Schedule of Findings and Questioned Costs June 30, 2024 14 Recommendation : We recommend that the City follow their expense approval process for all vendors and approve personnel timesheets for payroll expenditures to provide oversight. View of Responsible Officials : See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2024-012 COVID-19 - Coronavirus State and Local Fiscal Recovery Fund – Assistance Listing #21.027, Activities Allowed/Allowable Costs (Material Weakness) Condition : The City is not reviewing the disbursements paid to one of their vendors nor payroll timesheets of some of their employees prior to making payment to them. Criteria : Management should have processes and procedures in place that requires approval of expenditures prior to payment. Cause : At times the vendor was approving payments and their employee timesheets, however the City was not approving payment prior to reimbursement to the vendor and payment to employees. Effect : There is a lack of control due to a lack of review. Perspective Information : We detected this through sampling in one out of seven disbursements tested and in six out of six payroll timesheets tested. City of Emporia, Virginia Schedule of Findings and Questioned Costs June 30, 2024 14 Recommendation : We recommend that the City follow their expense approval process for all vendors and approve personnel timesheets for payroll expenditures to provide oversight. View of Responsible Officials : See Corrective Action Plan.
The City has strengthened its review and approval procedures for federally funded expenditures to ensure appropriate management oversight prior to payment. Vendor invoices and reimbursement requests are now reviewed and approved by City management before payment is processed, and employee timesheets charged to federal awards require supervisory approval prior to payroll processing. These procedures reinforce compliance with the City's expenditure approval process and provide additional oversight to ensure allowable costs are properly reviewed and approved before reimbursement or payment. These procedures have been implemented and will be followed for all federally funded expenditures on an ongoing basis.
2024-013 COVID-19 - Coronavirus State and Local Fiscal Recovery Fund – Assistance Listing #21.027, Reporting (Noncompliance and Material Weakness) Condition : ARPA Project and Expenditure Report was not filed prior to the deadline date of 4/30/24. Criteria : All required reports should be filed timely and by the required deadline. Cause : The delay in filing the report was due to transition of duties among the current staff. Effect : The City is not in compliance with reporting requirements. Recommendation : We recommend that management implement procedures to ensure all required reports are completed and submitted timely. View of Responsible Officials : See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2024-013 COVID-19 - Coronavirus State and Local Fiscal Recovery Fund – Assistance Listing #21.027, Reporting (Noncompliance and Material Weakness) Condition : ARPA Project and Expenditure Report was not filed prior to the deadline date of 4/30/24. Criteria : All required reports should be filed timely and by the required deadline. Cause : The delay in filing the report was due to transition of duties among the current staff. Effect : The City is not in compliance with reporting requirements. Recommendation : We recommend that management implement procedures to ensure all required reports are completed and submitted timely. View of Responsible Officials : See Corrective Action Plan.
The City has implemented procedures to monitor federal reporting deadlines and assign responsibility for timely preparation and submission of all required reports. Finance staff will maintain a reporting schedule and performperiodic reviews to ensure compliance with all reporting requirements and prevent future late filings.
2024-014 SEFA Reconciliation (Material Weakness) Condition : The City’s Schedule of Expenditures of Federal Awards (SEFA) was not properly reconciled. Criteria : All federal expenditures from the current fiscal year should be reported on the SEFA. Cause : A review of the federal expenditures reported on the SEFA was not performed. Effect : Changes were made to the SEFA once a reconciliation was performed. Recommendation : We recommend that management implement procedures to review the SEFA to ensure it includes appropriate federal expenditures. View of Responsible Officials : See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2024-014 SEFA Reconciliation (Material Weakness) Condition : The City’s Schedule of Expenditures of Federal Awards (SEFA) was not properly reconciled. Criteria : All federal expenditures from the current fiscal year should be reported on the SEFA. Cause : A review of the federal expenditures reported on the SEFA was not performed. Effect : Changes were made to the SEFA once a reconciliation was performed. Recommendation : We recommend that management implement procedures to review the SEFA to ensure it includes appropriate federal expenditures. View of Responsible Officials : See Corrective Action Plan.
The City has implemented procedures to ensure the Schedule of Expenditures of Federal Awards (SEFA) is reviewed and reconciled to the general ledger and supporting grant records prior to completion of the annual audit. Finance staff will perform a detailed reconciliation of all federal expenditures to verify that all eligible expenditures are accurately reported on the SEFA. This review process will be completed before the schedule is provided to the auditors to ensure the SEFA is complete, accurate, and in compliance with Uniform Guidance reporting requirements starting with the FY26 audit.
FAC accepted this audit on February 6, 2025 — management decision was due August 6, 2025.
FAC accepted this audit on September 8, 2026 — management decision was due March 8, 2027.
FAC accepted this audit on April 4, 2024 — management decision was due October 4, 2024.
FAC accepted this audit on February 6, 2023 — management decision was due August 6, 2023.
FAC accepted this audit on November 14, 2021 — management decision was due May 14, 2022.
FAC accepted this audit on February 10, 2020 — management decision was due August 10, 2020.
FAC accepted this audit on February 7, 2019 — management decision was due August 7, 2019.
FAC accepted this audit on June 12, 2018 — management decision was due December 12, 2018.
FAC accepted this audit on March 29, 2017 — management decision was due September 29, 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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