EIN: 546001508
UEI: ZKU8R668GNR4
Audit also covers 2 related EINs: 541642458, 546001510 · 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 August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 19, 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 June 19, 2026 (71 days ago).
What is a management decision? →In 4 of the 25 cases tested, eligibility redetermination had not been completed in the previous 12 months. Cause:The local social services agency was not in compliance with eligibility requirements in accordance with Uniform Guidance. Effect:Eligibility redetermination was not completed timely and therefore clients were potentially ineligible. Recommendation:We recommend the local social services agency continue to work with VDSS to catch up on overdue cases so that all have redetermination completed within 12 months. Views of Responsible Officials and Planned Corrective Action: The local social services agency agrees with the finding. Upon further review of the untimely cases identified in the audit process, it was noted that no changes in benefits were required. The agency will implement procedures to improve timeliness.
Show full finding ▾Hide full finding ▴Agency: Department of Health and Human Services Federal Award Number/Year: 12001 - 2024; 12001 - 2025 Program & ALN: Medical Assistance Program (93.778) Pass-through Entities: Virginia Department of Social Services Compliance Requirement: Eligibility Finding Type: Noncompliance Criteria: The local social services agency is the grant recipient for the award and is required to ensure eligibility requirements are adequately followed. Condition:In 4 of the 25 cases tested, eligibility redetermination had not been completed in the previous 12 months. Cause:The local social services agency was not in compliance with eligibility requirements in accordance with Uniform Guidance. Effect:Eligibility redetermination was not completed timely and therefore clients were potentially ineligible. Recommendation:We recommend the local social services agency continue to work with VDSS to catch up on overdue cases so that all have redetermination completed within 12 months. Views of Responsible Officials and Planned Corrective Action: The local social services agency agrees with the finding. Upon further review of the untimely cases identified in the audit process, it was noted that no changes in benefits were required. The agency will implement procedures to improve timeliness.
Assign supervisors responsibility for ,specific program related timeliness and compliance reports to improve accountability and avoid duplicative monitoring. Require supervisors to conduct and document monthly review of assigned reports and take corrective action as needed. Upon filling the vacant manager position, require agency-wide review of supervisory reports. Incorporate handson exposure to Medical Assistance screens in VACMS during SNAP processing for new staff. Reinforce expectations for simultaneous processing of SNAP and Medical Assistance combination cases.
FAC accepted this audit on December 16, 2024 — management decision was due June 16, 2025.
FAC accepted this audit on December 28, 2023 — management decision was due June 28, 2024.
The Workforce Development Board has not had a current audit in accordance with Uniform Guidance. Cause: The Workforce Development Board did not timely engage an auditor to perform the required audit in accordance with Uniform Guidance despite numerous discussions and reminders from County staff. Effect: The County does not properly monitor the subrecipient of the grants to ensure proper use of funds. A stand-alone audit would aid County staff in identifying areas that need more oversight. Recommendation: We recommend the County ensure the Workforce Development Board obtain a current audit in accordance with Uniform Guidance in a timely fashion. 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: 534024 - 2020; 534027 - 2021 Program & LAN: WIOA Cluster (17.258/17.259/17.278) Pass-through Entities: Virginia Community College Systems received by County and passed through to West Piedmont 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: The Workforce Development Board has not had a current audit in accordance with Uniform Guidance. Cause: The Workforce Development Board did not timely engage an auditor to perform the required audit in accordance with Uniform Guidance despite numerous discussions and reminders from County staff. Effect: The County does not properly monitor the subrecipient of the grants to ensure proper use of funds. A stand-alone audit would aid County staff in identifying areas that need more oversight. Recommendation: We recommend the County ensure the Workforce Development Board obtain a current audit in accordance with Uniform Guidance in a timely fashion. 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.
FAC accepted this audit on January 3, 2023 — management decision was due July 3, 2023.
FAC accepted this audit on December 26, 2021 — management decision was due June 26, 2022.
The amount reported in the quarterly reports to the Commonwealth totaled a cumulative $9,535,147 while expenditure reports from the County's system showed a total of $10,010,380 expended, with a difference of $475,233. Questioned Costs: None Context: Quarterly reports prepared for the Commonwealth were based on system generated expenditure detail reports for the same quarter; however, a year-to-date report was not utilized to ensure that aggregate totals reported to the state were updated for any accrual entries. 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. Cause: Lack of appropriate reconciliation and review processes over the quarterly reporting process. 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.
Show full finding ▾Hide full finding ▴Program Title: COVID-19 Coronavirus Relief Fund ALN/CFDA Number: 21.019 Compliance Requirement: Reporting 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 amount reported in the quarterly reports to the Commonwealth totaled a cumulative $9,535,147 while expenditure reports from the County's system showed a total of $10,010,380 expended, with a difference of $475,233. Questioned Costs: None Context: Quarterly reports prepared for the Commonwealth were based on system generated expenditure detail reports for the same quarter; however, a year-to-date report was not utilized to ensure that aggregate totals reported to the state were updated for any accrual entries. 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. Cause: Lack of appropriate reconciliation and review processes over the quarterly reporting process. 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.
Management's Response: The Finance staff will implement a reconciliation process that includes proper review and approval by someone other than the report preparer prior to submission to ensure accuracy of reporting.
FAC accepted this audit on December 15, 2020 — management decision was due June 15, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 20, 2018 — management decision was due June 20, 2019.
FAC accepted this audit on December 25, 2017 — management decision was due June 25, 2018.
FAC accepted this audit on December 21, 2016 — management decision was due June 21, 2017.
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