EIN: 825155816
UEI: KFNMNLK89NM6
Audited by: BROWN, EDWARDS & COMPANY, LLP
Oversight agency: 21 [Department of the Treasury]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 17, 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 January 17, 2027 (138 days from today).
What is a management decision? →2025-002 Coronavirus State and Local Fiscal Recovery Funds ALN 21.021 (Material Weakness) Condition Charges posted to the general ledger were not reviewed and compared to the list of approved obligations. Criteria Reviews of expenditures charged to the program should be reviewed by the program director. Cause While obligations to the grant were properly reviewed and approved, there was no review of the transactions as was recorded in the general ledger. Effect Items were coded in the general ledger incorrectly and not caught prior to the audit. Perspective Information 1 of the 6 tested. Recommendation While invoices should be reviewed by the program director to ensure proper coding to the grant, a full review of charges to the grant in the accounting system should be reviewed periodically. View of Responsible Officials In FY26, the Finance Officer has started reviewing our grants at the end of the month to determine which grants may be expiring in the next month and which ones are nearing their funding limit. He also determines which grants have expired in the current month and make them inactive. This causes a warning message when the data entry person tries to make an entry. Grants that have been depleted are deactivated so that no more expenditures can be charged against them. We are also increasing the frequency of reviewing accounting entries for accuracy. These measures will minimize mis-posting expenditures and should reduce the need for Adjusting Journal Entries in the future.
Show full finding ▾Hide full finding ▴2025-002 Coronavirus State and Local Fiscal Recovery Funds ALN 21.021 (Material Weakness) Condition Charges posted to the general ledger were not reviewed and compared to the list of approved obligations. Criteria Reviews of expenditures charged to the program should be reviewed by the program director. Cause While obligations to the grant were properly reviewed and approved, there was no review of the transactions as was recorded in the general ledger. Effect Items were coded in the general ledger incorrectly and not caught prior to the audit. Perspective Information 1 of the 6 tested. Recommendation While invoices should be reviewed by the program director to ensure proper coding to the grant, a full review of charges to the grant in the accounting system should be reviewed periodically. View of Responsible Officials In FY26, the Finance Officer has started reviewing our grants at the end of the month to determine which grants may be expiring in the next month and which ones are nearing their funding limit. He also determines which grants have expired in the current month and make them inactive. This causes a warning message when the data entry person tries to make an entry. Grants that have been depleted are deactivated so that no more expenditures can be charged against them. We are also increasing the frequency of reviewing accounting entries for accuracy. These measures will minimize mis-posting expenditures and should reduce the need for Adjusting Journal Entries in the future.
View of Responsible Officials In FY26, the Finance Officer started reviewing our grants at the end of each month to determine which grants may be expiring in the next month and which ones are nearing their funding limit. He also determines which grants have expired in the current month and makes them inactive in the accounting software. This causes a warning message when the data entry person tries to make an entry. Grants that have been depleted are deactivated in the software so that no more expenditures can be charged against them. We are also increasing the frequency of reviewing accounting entries for accuracy. These measures will minimize mis-posting expenditures and should reduce the need for Adjusting Journal Entries in the future. If the Federal Audit Clearinghouse has questions regarding this plan, please call Wayne Adkins, First Assistant Chief and Finance Officer at 804-829-2027.
FAC accepted this audit on September 5, 2025 — management decision was due March 5, 2026.
2024-002 Child Care Development Fund Cluster ALN 93.575 and 93,596 Condition There was one expenditure tested under the CCDF American Rescue Plan Act Child Care Supplementary Discretionary grant that did not get obligated by the required date. Criteria Funds should be obligated by the end of the succeeding federal fiscal year after award and expended by the end of the third federal fiscal year. Cause The CCDF ARP Supplementary Discretionary grant was the only grant that did not receive a federal extension or Tribal waiver. The Tribe was under the impression that all CCDF grants would have waivers. Effect One item was not obligated by the required date, total $13,604. Perspective Information One tested of one in the ARP discretionary, but one of 25 in all CCDF. Recommendation We recommend establishing a formal policy regarding definitions of obligation and liquidation. This should be formally approved by Council with a resolution. Views of Responsible Officials and Planned Corrective Action During a meeting prior to the end of the obligation period, we decided how we would use the referenced funds. We documented that decision in the meeting minutes and believed we had met the obligation requirements. The Funding Agency was satisfied with our explanation of the funds being considered obligated, as the Tribes can define obligation in their own terms. However, the actual contract wasn’t executed until after the obligation period was over. In addition, we also thought the obligation and liquidation periods for this particular grant had been extended along with those of similar grants that we have from this agency, but realized later they had not been. We immediately started a review at the beginning of each month of all grants to determine those whose obligation period ends that month. We also review at that time for grants whose liquidation period ends that month. When either of these occur, we issue a notification to Finance Staff to make them aware. We also notify the manager of those grants to ensure they are aware of the obligation and liquidation deadlines. We will also review our Finance Policy and clarify our definition of obligation as needed.
Show full finding ▾Hide full finding ▴2024-002 Child Care Development Fund Cluster ALN 93.575 and 93,596 Condition There was one expenditure tested under the CCDF American Rescue Plan Act Child Care Supplementary Discretionary grant that did not get obligated by the required date. Criteria Funds should be obligated by the end of the succeeding federal fiscal year after award and expended by the end of the third federal fiscal year. Cause The CCDF ARP Supplementary Discretionary grant was the only grant that did not receive a federal extension or Tribal waiver. The Tribe was under the impression that all CCDF grants would have waivers. Effect One item was not obligated by the required date, total $13,604. Perspective Information One tested of one in the ARP discretionary, but one of 25 in all CCDF. Recommendation We recommend establishing a formal policy regarding definitions of obligation and liquidation. This should be formally approved by Council with a resolution. Views of Responsible Officials and Planned Corrective Action During a meeting prior to the end of the obligation period, we decided how we would use the referenced funds. We documented that decision in the meeting minutes and believed we had met the obligation requirements. The Funding Agency was satisfied with our explanation of the funds being considered obligated, as the Tribes can define obligation in their own terms. However, the actual contract wasn’t executed until after the obligation period was over. In addition, we also thought the obligation and liquidation periods for this particular grant had been extended along with those of similar grants that we have from this agency, but realized later they had not been. We immediately started a review at the beginning of each month of all grants to determine those whose obligation period ends that month. We also review at that time for grants whose liquidation period ends that month. When either of these occur, we issue a notification to Finance Staff to make them aware. We also notify the manager of those grants to ensure they are aware of the obligation and liquidation deadlines. We will also review our Finance Policy and clarify our definition of obligation as needed.
The Chickahominy Indian Tribe respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 1909 Financial Drive Harrisonburg, Virginia 22801 Audit period: December 31, 2024 The findings from the December 31, 2024 Schedule of Findings and Questioned Costs (the “Schedule”) are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS – FINANCIAL STATEMENT AUDIT 2024-001: Material Audit Adjustments (Material Weakness) Condition: Multiple material audit adjustments were proposed. Criteria: Financial information should be materially correct. Cause: The Tribe switched from using an excel spreadsheet to an accounting software for tracking financial information in 2023. During the year, there were reconciliation issues between the software and the spreadsheet which did not get resolved. Material audit adjustments needed to be made to ensure the accuracy of the financial statement, but the cumulative effect of these entries was significantly less than in the prior year. Effect: Audit adjustments were required to ensure the financial statements are materially correct. Recommendation: We do not consider it necessary to reconcile between the Tribal Ledger and Abila; however, we strongly encourage adding a procedure to the monthly bank reconciliations. Bank deposits should be matched to Abila revenue, and bank disbursements to Abila expenses. This will ensure revenues and expenses are properly recorded in addition to ending cash balances being reconciled. Corrective Action: The accounting software is the only source of accounting information now. The Tribal Ledger is no longer being maintained. We continue to learn the intricacies of the new software and the proper way to use it. We are instituting a more formal schedule for review of accounting entries, to ensure they are done in a more timely manner. We have been developing a handbook which will list proper procedures, including proper entry of non- typical transactions. It will also include the procedure for bank reconciliation. We anticipate that material audit adjustments will not be required in the future. FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAM AUDIT 2024-002: Child Care Development Fund Cluster ALN 93.575 and 93.596 Condition There was one expenditure tested under the CCDF American Rescue Plan Act Child Care Supplementary Discretionary grant that did not get obligated by the required date. Criteria Funds should be obligated by the end of the succeeding federal fiscal year after award and expended by the end of the third federal fiscal year. Cause The CCDF ARP Supplementary Discretionary grant was the only grant that did not receive a federal extension or Tribal waiver. The Tribe was under the impression that all CCDF grants would have waivers. Effect One item was not obligated by the required date, total $13,604. Perspective Information One tested of one in the ARP discretionary, but one of 25 in all CCDF. Recommendation We recommend establishing a formal policy regarding definitions of obligation and liquidation. This should be formally approved by Council with a resolution. Corrective Action: During a meeting prior to the end of the obligation period, we decided how we would use the referenced funds. We documented that decision in the meeting minutes and believed we had met the obligation requirements. The Funding Agency was satisfied with our explanation of the funds being considered obligated, as Tribes can define obligation in their own terms. However, the actual contract wasn’t executed until after the obligation period was over. In addition, we also thought the obligation and liquidation periods for this particular grant had been extended along with those of similar grants that we have from this agency, but realized later that they had not been. We immediately started a review at the beginning of each month of all grants to determine those whose obligation period ends that month. We also review at that time for grants whose liquidation period ends that month. When either of these occurs, I issue a notification to FinanceStaff to make them aware. I also notify the manager of those grants to ensure they are aware of the obligation and liquidation deadlines. We will also review our Financial Policy and clarify our definition of Obligation as needed. If the Federal Audit Clearinghouse has questions regarding this plan, please call Wayne Adkins, First Assistant Chief and Finance Officer at 804-829-2027. Sincerely yours, Wayne Adkins First Assistant Chief and Finance Officer
FAC accepted this audit on August 23, 2024 — management decision was due February 23, 2025.
FAC accepted this audit on January 24, 2024 — management decision was due July 24, 2024.
FAC accepted this audit on September 27, 2022 — management decision was due March 27, 2023.
FAC accepted this audit on December 13, 2021 — management decision was due June 13, 2022.
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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