EIN: 546001649
UEI: K7EPDEL2B141
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 27, 2024. 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 27, 2024 (699 days ago).
What is a management decision? →Program Titles: Education Stabilization Fund
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Management will review its process for requesting reimbursements and reconciling same to the ledger.
2022-003
FAC accepted this audit on March 27, 2024 — management decision was due September 27, 2024.
Program Titles: Education Stabilization Fund
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Management will review its process for requesting reimbursements and reconciling same to the ledger.
2021-006
FAC accepted this audit on March 27, 2024 — management decision was due September 27, 2024.
Program Titles: COVID-19 Coronavirus Relief Fund
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Management 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.
The amount reported in the quarterly reports to the Commonwealth totaled $7,424,202 while expenditure reports from the County's system show a total of $6,918,557 expended, with a difference of $505,645. 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 journal entries or voided checks. Effect: The amounts reported by the County to the Commonwealth are overstated 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 same. Views of Responsible Officials: Management agrees with the recommendation and 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.
Show full finding ▾Hide full finding ▴Program Titles: COVID-19 Coronavirus Relief Fund ALN: 21.019 Pass-through Entity: Virginia Department of Accounts Compliance Requirement: Reporting Finding Type: Noncompliance and Material Weakness Criteria: Prime recipients (i.e. the Commonwealth of Virginia) are required to submit quarterly Financial Progress reports. To assist with same, the Commonwealth required quarterly reports from its subrecipients (the County). Condition: The amount reported in the quarterly reports to the Commonwealth totaled $7,424,202 while expenditure reports from the County's system show a total of $6,918,557 expended, with a difference of $505,645. 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 journal entries or voided checks. Effect: The amounts reported by the County to the Commonwealth are overstated 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 same. Views of Responsible Officials: Management agrees with the recommendation and 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.
Management 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.
Program Titles: COVID-19 Coronavirus Relief Fund
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Management will evaluate its subrecipient monitoring process and implement new procedures to ensure that funds are on a reimbursement basis or that there is a formalized review process in place.
Documentation provided by subrecipients was not complete nor did it agree to the schedule of expenditures that was provided to the County regarding the use of funds. Questioned Costs: Unknown Context: Total population of >200 expenditures and a sample of 40 items were selected haphazardly for testing. Four out of the 40 items selected for testing did not have sufficient documentation to ensure subrecipient monitoring was adequate. Effect: Unallowable costs may have been reported. Views of Responsible Officials: Management agrees and will evaluate its subrecipient monitoring process and implement new procedures to ensure that funds are on a reimbursement basis or that there is a formalized review process in place.
Show full finding ▾Hide full finding ▴Program Titles: COVID-19 Coronavirus Relief Fund ALN: 21.019 Pass-through Entity: Virginia Department of Accounts Compliance Requirement: Subrecipient Monitoring Finding Type: Noncompliance and Material Weakness Criteria: Pass-through entities are required to perform subrecipient monitoring for subawards made to Towns or other entities to whom grant awards are made. Condition: Documentation provided by subrecipients was not complete nor did it agree to the schedule of expenditures that was provided to the County regarding the use of funds. Questioned Costs: Unknown Context: Total population of >200 expenditures and a sample of 40 items were selected haphazardly for testing. Four out of the 40 items selected for testing did not have sufficient documentation to ensure subrecipient monitoring was adequate. Effect: Unallowable costs may have been reported. Views of Responsible Officials: Management agrees and will evaluate its subrecipient monitoring process and implement new procedures to ensure that funds are on a reimbursement basis or that there is a formalized review process in place.
Management will evaluate its subrecipient monitoring process and implement new procedures to ensure that funds are on a reimbursement basis or that there is a formalized review process in place.
Program Titles: COVID-19 Coronavirus Relief Fund
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Management will review its process for reviewing disbursements under the program and related documentation requirements for same to ensure that adequate documentation is available upon request.
Documentation provided for testing did not provide sufficient detail to determine that Comprehensive Services Act (CSA) expenditures and salaries, other than public safety and public health, met the allowability criteria. Additionally, CSA is reimbursed in part by State funds and guidance related to the program does not specify that funds can be used to meet local match requirements for other awards.
Show full finding ▾Hide full finding ▴Program Titles: COVID-19 Coronavirus Relief Fund ALN: 21.019 Pass-through Entity: Virginia Department of Accounts Compliance Requirement: Activities allowed/unallowed and allowable costs Finding Type: Noncompliance and Material Weakness Criteria: Expenditures under the program must meet allowability criteria under the program and documentation to support that this has been met should be maintained and provided for audit purposes. Condition: Documentation provided for testing did not provide sufficient detail to determine that Comprehensive Services Act (CSA) expenditures and salaries, other than public safety and public health, met the allowability criteria. Additionally, CSA is reimbursed in part by State funds and guidance related to the program does not specify that funds can be used to meet local match requirements for other awards.
Management will review its process for reviewing disbursements under the program and related documentation requirements for same to ensure that adequate documentation is available upon request.
Program Titles: Education Stabilization Fund
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Management will review its process for requesting reimbursements and reconciling same to the ledger.
FAC accepted this audit on January 21, 2020 — management decision was due July 21, 2020.
CRITERIA: AMOUNTS SUBMITTED FOR REIMBURSEMENT FOR PAYROLL AND RELATED EXPENDITURES SHOULD BE SUPPORTED BY THE UNDERLYING PAYROLL REPORTS. EFFECT: AMOUNTS COULD BE UNDER OR OVER-REQUESTED FROM THE FEDERAL GOVERNMENT. CAUSE: RECONCILIATIONS WERE NOT PERFORMED AND REVIEWED PRIOR TO THE REIMBURSEMENT REQUEST BEING SUBMITTED TO THE STATE. RECOMMENDATION: MANAGEMENT SHOULD ESTABLISH A PROCESS WHEREBY AMOUNTS REQUESTED FOR REIMBURSEMENT ARE RECONCILED TO THE UNDERLYING PAYROLL AND EXPENDITURE REPORTS. SAME SHOULD BE REVIEWED IN DETAIL PRIOR TO SUBMITTING THE REIMBURSEMENT REQUEST(S).
Show full finding ▾Hide full finding ▴CRITERIA: AMOUNTS SUBMITTED FOR REIMBURSEMENT FOR PAYROLL AND RELATED EXPENDITURES SHOULD BE SUPPORTED BY THE UNDERLYING PAYROLL REPORTS. EFFECT: AMOUNTS COULD BE UNDER OR OVER-REQUESTED FROM THE FEDERAL GOVERNMENT. CAUSE: RECONCILIATIONS WERE NOT PERFORMED AND REVIEWED PRIOR TO THE REIMBURSEMENT REQUEST BEING SUBMITTED TO THE STATE. RECOMMENDATION: MANAGEMENT SHOULD ESTABLISH A PROCESS WHEREBY AMOUNTS REQUESTED FOR REIMBURSEMENT ARE RECONCILED TO THE UNDERLYING PAYROLL AND EXPENDITURE REPORTS. SAME SHOULD BE REVIEWED IN DETAIL PRIOR TO SUBMITTING THE REIMBURSEMENT REQUEST(S).
MANAGEMENT AGREES WITH THE CONDITION AND WILL BEGIN RECONCILING REIMBURSEMENT REQUESTS TO ACTUAL EXPENDITURES IN THE ACCOUNTING SYSTEM.
2018-002
FAC accepted this audit on January 21, 2019 — management decision was due July 21, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on February 22, 2018 — management decision was due August 22, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 29, 2017 — management decision was due July 29, 2017.
GSA_MIGRATION
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