EIN: 546001387
UEI: M7AFLCZLZNE5
Audit also covers 2 related EINs: 546001386, 546001389 · unlinked EINs have no separate FAC filing
Audited by: Robinson, Farmer, Cox Associates
Oversight agency: 84 [Department of Education]
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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 November 5, 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 May 5, 2026 (121 days ago).
What is a management decision? →FAC accepted this audit on October 15, 2024 — management decision was due April 15, 2025.
Funds are requested for drawdown by the subrecipient without the County reviewing and approving documentation. Cause: The County misunderstood the compliance requirements for subrecipient monitoring. Effect: The County does not properly monitor the subrecipient of the grants to ensure proper use of funds. Recommendation: We recommend the County obtain, review, and approve the reimbursement requests prior to submission. Further, we recommend the County obtain and review periodic financial statements and/or underlying documentation and obtain a copy of the annual audit report in accordance with Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: The County will work with the subrecipient to implement necessary controls to be in compliance.
Show full finding ▾Hide full finding ▴Agency: Department of Labor Federal Award Number/Year: 534027 - 2020; 534027 - 2021 Pass-through Entities: Virginia Community College Systems received by County and passed through to Southwest Virginia Workforce Development Board Compliance Requirement: Subrecipient Monitoring Finding Type: Noncompliance Criteria: The County is the grant recipient for the award and is required to perform subrecipient monitoring procedures to ensure proper compliance with Uniform Guidance. Condition: Funds are requested for drawdown by the subrecipient without the County reviewing and approving documentation. Cause: The County misunderstood the compliance requirements for subrecipient monitoring. Effect: The County does not properly monitor the subrecipient of the grants to ensure proper use of funds. Recommendation: We recommend the County obtain, review, and approve the reimbursement requests prior to submission. Further, we recommend the County obtain and review periodic financial statements and/or underlying documentation and obtain a copy of the annual audit report in accordance with Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: The County will work with the subrecipient to implement necessary controls to be in compliance.
The County will obtain and review periodic financial statements and/or underlying documentation and obtain a copy of the annual audit report in accordance with Uniform Guidance.
2022-006
FAC accepted this audit on November 9, 2023 — management decision was due May 9, 2024.
Funds are requested for drawdown by the subrecipient without the County reviewing and approving documentation. Cause:The County misunderstood the compliance requirements for subrecipient monitoring. Effect:The County does not properly monitor the subrecipient of the grants to ensure proper use of funds. Recommendation:We recommend the County obtain, review, and approve the reimbursement requests prior to submission. Further, we recommend the County obtain and review periodic financial statements and/or underlying documentation and obtain a copy of the annual audit report in accordance with Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: The County will work with the subrecipient to implement necessary controls to be in compliance.
Show full finding ▾Hide full finding ▴WIOA Cluster (17.258/17.259/17.278) Department of Labor funds as passed through to Southwest Virginia Workforce Development Board Agency: Department of Labor Federal Award Number/Year: 534027 - 2020; 534027 - 2021 Program & ALN: WIOA Cluster (17.258/17.259/17.278) Pass-through Entities:Virginia Community College Systems received by County and passed through to Southwest Virginia Workforce Development Board Compliance Requirement:Subrecipient Monitoring Finding Type: Noncompliance Criteria: The County is the grant recipient for the award and is required to perform subrecipient monitoring procedures to ensure proper compliance with Uniform Guidance. Condition:Funds are requested for drawdown by the subrecipient without the County reviewing and approving documentation. Cause:The County misunderstood the compliance requirements for subrecipient monitoring. Effect:The County does not properly monitor the subrecipient of the grants to ensure proper use of funds. Recommendation:We recommend the County obtain, review, and approve the reimbursement requests prior to submission. Further, we recommend the County obtain and review periodic financial statements and/or underlying documentation and obtain a copy of the annual audit report in accordance with Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: The County will work with the subrecipient to implement necessary controls to be in compliance.
Management is evaluating and will implement a process and agreements to comply with subrecipient monitoring requirements going forward
2021-004
The County did not file a required quarterly report for the quarter ended September 30, 2021. Cause: The County did not have a proper reporting and review process of federal grants and failed to submit the required report. Effect: The amounts reported by the County to the Commonwealth are understated resulting in an error in reporting by the Commonwealth to the federal government. Recommendation: Management should establish a reconciliation process and reports should be reviewed by someone other than the preparer prior to submission to ensure accuracy of reporting. Views of Responsible Officials and Planned Corrective Action: The County concurs with the finding. The County corrected activity with the final reporting filed for the period ended December 31, 2021.
Show full finding ▾Hide full finding ▴COVID-19 Coronavirus Relief Fund (21.019) Agency: Department of Treasury Federal Award Number/Year: 2020 Program & ALN: COVID-19 Coronavirus Relief Fund - 21.019 Pass-through Entities: Virginia Department of Accounts Compliance Requirement: Reporting Finding Type: Finding reported in accordance with 2 CFR section 200.516(a) and material weakness of internal controls surrounding reporting requirements. Criteria: Per single audit requirements, prime recipients (i.e. the Commonwealth of Virginia) are required to submit quarterly Financial Progress reports. To assist with the reporting requirement, the Commonwealth required quarterly reports from its subrecipients (the County). Condition: The County did not file a required quarterly report for the quarter ended September 30, 2021. Cause: The County did not have a proper reporting and review process of federal grants and failed to submit the required report. Effect: The amounts reported by the County to the Commonwealth are understated resulting in an error in reporting by the Commonwealth to the federal government. Recommendation: Management should establish a reconciliation process and reports should be reviewed by someone other than the preparer prior to submission to ensure accuracy of reporting. Views of Responsible Officials and Planned Corrective Action: The County concurs with the finding. The County corrected activity with the final reporting filed for the period ended December 31, 2021.
The County Administrator worked with the Department of Accounts to submit a corrected report for the period ending December 2021 which satisfied the full grant amount.
2021-005
FAC accepted this audit on September 14, 2022 — management decision was due March 14, 2023.
Funds are requested for drawdown by the subrecipient without the County reviewing and approving documentation. Cause: The County misunderstood the compliance requirements for subrecipient monitoring. Effect: The County does not properly monitor the subrecipient of the grants to ensure proper use of funds. Recommendation: We recommend the County obtain, review, and approve the reimbursement requests prior to submission. Further, we recommend the County obtain and review periodic financial statements and/or underlying documentation and obtain a copy of the annual audit report in accordance with Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: The County will work with the subrecipient to implement necessary controls to be in compliance.
Show full finding ▾Hide full finding ▴2021-004 - WIOA Cluster (17.258/17.259/17.278) Department of Labor funds as passed through to Southwest Virginia Workforce Development Board Agency: Department of Labor Federal Award Number/Year: 534027 - 2019; 534027 - 2020 Program & ALN: WIOA Cluster (17.258/17.259/17.278) Pass-through Entities: Virginia Community College Systems received by County and passed through to Southwest Virginia Workforce Development Board Compliance Requirement: Subrecipient Monitoring Finding Type: Noncompliance Criteria: The County is the grant recipient for the award and is required to perform subrecipient monitoring procedures to ensure proper compliance with Uniform Guidance. Condition: Funds are requested for drawdown by the subrecipient without the County reviewing and approving documentation. Cause: The County misunderstood the compliance requirements for subrecipient monitoring. Effect: The County does not properly monitor the subrecipient of the grants to ensure proper use of funds. Recommendation: We recommend the County obtain, review, and approve the reimbursement requests prior to submission. Further, we recommend the County obtain and review periodic financial statements and/or underlying documentation and obtain a copy of the annual audit report in accordance with Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: The County will work with the subrecipient to implement necessary controls to be in compliance.
The County will work with the subrecipient to implement necessary controls to be in compliance.
2020-004
The County did not file a required quarterly report for the quarter ended June 30, 2021. Cause: The County did not have a proper reporting and review process of federal grants and failed to submit the required report. Effect: The amounts reported by the County to the Commonwealth are understated resulting in an error in reporting by the Commonwealth to the federal government. Recommendation: Management should establish a reconciliation process and reports should be reviewed by someone other than the preparer prior to submission to ensure accuracy of reporting. Views of Responsible Officials and Planned Corrective Action: The County concurs with the finding. The County corrected activity with the final reporting filed for the period ended December 31, 2021.
Show full finding ▾Hide full finding ▴2021-005 - COVID-19 Coronavirus Relief Fund (21.019) Agency: Department of Treasury Federal Award Number/Year: 2020 Program & ALN: COVID-19 Coronavirus Relief Fund - 21.019 Pass-through Entities: Virginia Department of Accounts Compliance Requirement: Reporting Finding Type: Finding reported in accordance with 2 CFR section 200.516(a) and material weakness of internal controls surrounding reporting requirements. Criteria: Per single audit requirements, prime recipients (i.e. the Commonwealth of Virginia) are required to submit quarterly Financial Progress reports. To assist with the reporting requirement, the Commonwealth required quarterly reports from its subrecipients (the County). Condition: The County did not file a required quarterly report for the quarter ended June 30, 2021. Cause: The County did not have a proper reporting and review process of federal grants and failed to submit the required report. Effect: The amounts reported by the County to the Commonwealth are understated resulting in an error in reporting by the Commonwealth to the federal government. Recommendation: Management should establish a reconciliation process and reports should be reviewed by someone other than the preparer prior to submission to ensure accuracy of reporting. Views of Responsible Officials and Planned Corrective Action: The County concurs with the finding. The County corrected activity with the final reporting filed for the period ended December 31, 2021.
The County concurs with the finding. The County corrected activity with the final reporting filed for the period ending December 31, 2021.
The School Board reported expenditures of $309,600 but incurred expenditures under the grant in the amount of $512,523 during fiscal year 2021. Cause: The School Board experienced turnover during the fiscal year in key positions and did not have a proper reporting and review process in place. Effect: The amounts reported by the School Board to Virginia Department of Education are understated resulting in an error in reporting by the Commonwealth to the federal government. Recommendation: Management should establish a reconciliation process and reports should be reviewed by someone other than the preparer prior to submission to ensure accuracy of reporting. Views of Responsible Officials and Planned Corrective Action: The School Board concurs with the finding. The School Board will work with the Virginia Department of Education to determine steps to correct reporting.
Show full finding ▾Hide full finding ▴2021-006 - COVID-19 Coronavirus Relief Fund (21.019) Agency: Department of Treasury Federal Award Number/Year: 2020 Program & ALN: COVID-19 Coronavirus Relief Fund - 21.019 Pass-through Entities: Virginia Department of Education Compliance Requirement: Reporting Finding Type: Finding reported in accordance with 2 CFR section 200.516(a) and material weakness of internal controls surrounding reporting requirements. Criteria: Per single audit requirements, prime recipients (i.e. the Commonwealth of Virginia) are required to submit quarterly Financial Progress reports. To assist with the reporting requirement, the Commonwealth required quarterly reports from its subrecipients (the School Board). Condition: The School Board reported expenditures of $309,600 but incurred expenditures under the grant in the amount of $512,523 during fiscal year 2021. Cause: The School Board experienced turnover during the fiscal year in key positions and did not have a proper reporting and review process in place. Effect: The amounts reported by the School Board to Virginia Department of Education are understated resulting in an error in reporting by the Commonwealth to the federal government. Recommendation: Management should establish a reconciliation process and reports should be reviewed by someone other than the preparer prior to submission to ensure accuracy of reporting. Views of Responsible Officials and Planned Corrective Action: The School Board concurs with the finding. The School Board will work with the Virginia Department of Education to determine steps to correct reporting.
The School Board concurs with the finding. The School Board will work with the Virginia Department of Education to determine steps to correct reporting.
FAC accepted this audit on August 30, 2021 — management decision was due March 2, 2022.
Funds are requested for drawdown by the subrecipient without the County reviewing documentation and approving same. Cause: The County misunderstood the necessary requirements and funds are received directly by the subrecipient without documentation review and approval of same. Effect: The County is not properly monitoring the subrecipient of the grants to ensure proper use of funds.
Show full finding ▾Hide full finding ▴Agency: Department of Labor; Federal Award Number/Year: 534027 - 2019; 534027 - 2020; Program & CFDA Numbers: WIOA Cluster (17.258/17.259/17.278); Pass-through Entities: Virginia Community College Systems received by County and passed through to Southwest Virginia Workforce Development Board; Compliance Requirement: Subrecipient Monitoring: Finding Type: Noncompliance; Criteria: The County is the grant recipient for the award and is required to perform subrecipient monitoring procedures to ensure proper compliance with Uniform Guidance. Condition: Funds are requested for drawdown by the subrecipient without the County reviewing documentation and approving same. Cause: The County misunderstood the necessary requirements and funds are received directly by the subrecipient without documentation review and approval of same. Effect: The County is not properly monitoring the subrecipient of the grants to ensure proper use of funds.
Management is evaluating and will implement a process and agreements to comply with subrecipient monitoring requirements going forward.
2019-003
Case files and case action forms supporting payments did not have any evidence of review or approval. Cause: The County misunderstood the necessary requirements. Effect: The County does not have a proper internal control process for ensuring allowability of expenses and therefore could incur questioned costs.
Show full finding ▾Hide full finding ▴Agency: Department of Health and Human Services; Federal Award Number/Year: 1120119 - 2019; 1120120 - 2020; Program & CFDA Numbers: Adoption Assistance - 93.659; Pass-through entities: None; Compliance Requirement: Activities Allowed or Unallowed; Finding Type: Internal Control - Material Weakness; Criteria: The County is required to implement controls to ensure payments are allowable. Condition: Case files and case action forms supporting payments did not have any evidence of review or approval. Cause: The County misunderstood the necessary requirements. Effect: The County does not have a proper internal control process for ensuring allowability of expenses and therefore could incur questioned costs.
The DSS staff will implement a proper review procedure and document same within each case file and on case action forms for payment going forward.
FAC accepted this audit on May 21, 2020 — management decision was due November 21, 2020.
Funds are requested for drawdown by the subrecipient without the County reviewing documentation and approving same. Cause of Condition: The County misunderstood the necessary requirements and funds are received directly by the subrecipient without documentation review and approval of same. Effect of Condition: The County is not properly monitoring subrecipients of the grants to ensure proper use of funds.
Show full finding ▾Hide full finding ▴Agency: Department of Labor Federal Award Number/Year: 534027 - 2018; 534027 - 2019 Program & CFDA Numbers: WIOA Cluster (17.258/17.259/17.278) Pass-through Entities: Virginia Community College Systems received by County and passed through to Soutwest Virginia Workforce Development Board Compliance Requirement: Subrecipient Monitoring Finding Type: Noncompliance Criteria: The County is the grant recipient for the award and is required to perform subrecipient monitoring procedures to ensure proper compliance with Uniform Guidance. Condition: Funds are requested for drawdown by the subrecipient without the County reviewing documentation and approving same. Cause of Condition: The County misunderstood the necessary requirements and funds are received directly by the subrecipient without documentation review and approval of same. Effect of Condition: The County is not properly monitoring subrecipients of the grants to ensure proper use of funds.
Management is evaluating and will implement a process and agreements to comply with subrecipient monitoring requirements going forward.
FAC accepted this audit on April 16, 2019 — management decision was due October 16, 2019.
FAC accepted this audit on March 15, 2018 — management decision was due September 15, 2018.
FAC accepted this audit on February 27, 2017 — management decision was due August 27, 2017.
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