EIN: 546001673
UEI: TUM2AUHHALP2
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 26, 2023. 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 July 26, 2023 (1128 days ago).
What is a management decision? →A single audit was not performed for a major program for the fiscal year ending June 30, 2021. Criteria: A single audit in accordance with the requirements set forth in the Uniform Guidance is required if total federal expenditures exceed $750,000 in a fiscal year. Federal expenditures exceeded $750,000 and the major program was a high risk Type A program for the year ended June 30, 2021. Cause: A Type A high risk program was not tested as major. Effect: The identified Type A high risk program was not tested as major. Recommendation: Ensure management considers federal award compliance requirement and ensures that such requirements are satisfied each year. Views of Responsible Officials and Planned Corrective Action: Management will monitor major programs and ensure that they are tested when necessary. Title I was tested during 2022.
Show full finding ▾Hide full finding ▴Condition: A single audit was not performed for a major program for the fiscal year ending June 30, 2021. Criteria: A single audit in accordance with the requirements set forth in the Uniform Guidance is required if total federal expenditures exceed $750,000 in a fiscal year. Federal expenditures exceeded $750,000 and the major program was a high risk Type A program for the year ended June 30, 2021. Cause: A Type A high risk program was not tested as major. Effect: The identified Type A high risk program was not tested as major. Recommendation: Ensure management considers federal award compliance requirement and ensures that such requirements are satisfied each year. Views of Responsible Officials and Planned Corrective Action: Management will monitor major programs and ensure that they are tested when necessary. Title I was tested during 2022.
CORRECTIVE ACTION PLAN December 28, 2022 The City of Waynesboro, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L. L.P. 1 09 Financial Drive Harrisonburg, VA 22801 Audit period: June 30 , 2022 The findings from the June 30, 2022 Schedule of Findings and Questioned Costs (the " Schedule" ) are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-001: Major Program Determination Condition: A single audit was not performed for a major program for the fiscal year ending June 30, 2021. Criteria: A s ingle audit in accordance with the requirements set forth in the Uniform Guidance is required if total federal expenditures exceed $750,000 in a fiscal year. Federal expenditures exceeded $750,000 and the major program was a high risk Type A program for the year ended June 30, 2021. Cause: A Type A high risk program was not tested as major. Effect: The identified Type A high risk program was not tested as major. Questioned Costs: None. Perspective Information: Only major program missed. Repeat Finding: Not a repeat finding. Recommendation: Ensure management considers federal award compliance requirement and ensures that such requirements are satisfied each year. Corrective Action: This audit was performed for FY22. Management will monitor major programs and ensure that they are tested when necessary. 2022-002: Education Stabilization Fund - Assistance Listing #84.425C, 84.425D, 84.425U - Matching, Level of Effort and Earmarking Condition: Certain employees with partial salaries charged to the program did not have time and effort certifications. Criteria: Time and effort certifications must be completed and maintained for employees who have partial salaries charged to the program. Cause: The City was unaware this was required for all employees. Effect: Time and effort documentation is not available for all employees with salaries charged to the program. Questioned Costs: None. Perspective Information: Noted in 16 out of a sample of 17 employees with partial salaries charged to the program. Recommendation: Time and effort documentation should be maintained for all employees with salaries funded through the program. Corrective Action: Management will develop a procedure that ensures all programs that require Time and Effort Certifications are identified and documentation is retained. If the Federal Audit Clearinghouse has questions regarding this plan, please call Vonda Hutchinson, Executive Director of Finance at (540) 946-4600 ext. 124. Sincerely yours, Vonda A. Hutchinson Executive Director of Finance
Certain employees with partial salaries charged to the program did not have time and effort certifications. Criteria: Time and effort certifications must be completed and maintained for employees who have partial salaries charged to the program. Cause: The City was unaware this was required for all employees. Effect: Time and effort documentation is not available for all employees with salaries charged to the program. Perspective Information: Noted in 16 out of a sample of 17 employees with partial salaries charged to the program. Recommendation: Time and effort documentation should be maintained for all employees with salaries funded through the program. Views of Responsible Officials and Planned Corrective Action: Management will develop a procedure that ensures all programs that require Time and Effort Certifications are identified and documentation is retained.
Show full finding ▾Hide full finding ▴Condition: Certain employees with partial salaries charged to the program did not have time and effort certifications. Criteria: Time and effort certifications must be completed and maintained for employees who have partial salaries charged to the program. Cause: The City was unaware this was required for all employees. Effect: Time and effort documentation is not available for all employees with salaries charged to the program. Perspective Information: Noted in 16 out of a sample of 17 employees with partial salaries charged to the program. Recommendation: Time and effort documentation should be maintained for all employees with salaries funded through the program. Views of Responsible Officials and Planned Corrective Action: Management will develop a procedure that ensures all programs that require Time and Effort Certifications are identified and documentation is retained.
CORRECTIVE ACTION PLAN December 28, 2022 The City of Waynesboro, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L. L.P. 1 09 Financial Drive Harrisonburg, VA 22801 Audit period: June 30 , 2022 The findings from the June 30, 2022 Schedule of Findings and Questioned Costs (the " Schedule" ) are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-001: Major Program Determination Condition: A single audit was not performed for a major program for the fiscal year ending June 30, 2021. Criteria: A s ingle audit in accordance with the requirements set forth in the Uniform Guidance is required if total federal expenditures exceed $750,000 in a fiscal year. Federal expenditures exceeded $750,000 and the major program was a high risk Type A program for the year ended June 30, 2021. Cause: A Type A high risk program was not tested as major. Effect: The identified Type A high risk program was not tested as major. Questioned Costs: None. Perspective Information: Only major program missed. Repeat Finding: Not a repeat finding. Recommendation: Ensure management considers federal award compliance requirement and ensures that such requirements are satisfied each year. Corrective Action: This audit was performed for FY22. Management will monitor major programs and ensure that they are tested when necessary. 2022-002: Education Stabilization Fund - Assistance Listing #84.425C, 84.425D, 84.425U - Matching, Level of Effort and Earmarking Condition: Certain employees with partial salaries charged to the program did not have time and effort certifications. Criteria: Time and effort certifications must be completed and maintained for employees who have partial salaries charged to the program. Cause: The City was unaware this was required for all employees. Effect: Time and effort documentation is not available for all employees with salaries charged to the program. Questioned Costs: None. Perspective Information: Noted in 16 out of a sample of 17 employees with partial salaries charged to the program. Recommendation: Time and effort documentation should be maintained for all employees with salaries funded through the program. Corrective Action: Management will develop a procedure that ensures all programs that require Time and Effort Certifications are identified and documentation is retained. If the Federal Audit Clearinghouse has questions regarding this plan, please call Vonda Hutchinson, Executive Director of Finance at (540) 946-4600 ext. 124. Sincerely yours, Vonda A. Hutchinson Executive Director of Finance
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.