FAC Explorer

Audit 13480

FY End
2023-06-30
Total Expended
$11.97M
Findings
2
Programs
34
Organization: County of Caroline, Virginia (VA)
Year: 2023 Accepted: 2024-01-24
Auditor: Brown Edwards & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
9716 2023-002 - - I
586158 2023-002 - - I

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $1.91M Yes 0
84.425 Education Stabilization Fund $1.91M Yes 0
84.010 Title I Grants to Local Educational Agencies $1.10M Yes 0
84.027 Special Education_grants to States $891,281 - 0
10.553 School Breakfast Program $710,053 Yes 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $495,464 - 0
93.778 Medical Assistance Program $247,447 - 0
93.558 Temporary Assistance for Needy Families $234,538 - 0
93.659 Adoption Assistance $230,338 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $214,516 Yes 0
93.667 Social Services Block Grant $184,108 - 0
84.367 Improving Teacher Quality State Grants $165,151 - 0
93.658 Foster Care_title IV-E $121,928 - 0
84.424 Student Support and Academic Enrichment Program $74,810 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $53,820 - 0
93.568 Low-Income Home Energy Assistance $47,104 - 0
84.048 Career and Technical Education -- Basic Grants to States $45,041 - 0
93.599 Chafee Education and Training Vouchers Program (etv) $31,698 - 0
93.556 Promoting Safe and Stable Families $28,758 - 0
16.922 Equitable Sharing Program $20,959 - 0
84.173 Special Education_preschool Grants $19,238 - 0
16.575 Crime Victim Assistance $12,062 - 0
20.601 Alcohol Impaired Driving Countermeasures Incentive Grants I $11,349 - 0
84.365 English Language Acquisition State Grants $10,267 - 0
97.042 Emergency Management Performance Grants $5,540 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $4,293 - 0
93.472 Title IV-E Prevention and Family Services and Programs (a) $4,213 - 0
10.649 Pandemic Ebt Administrative Costs $3,135 - 0
93.767 Children's Health Insurance Program $2,037 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $930 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $431 - 0
93.603 Adoption Incentive Payments $195 - 0
93.747 Elder Abuse Prevention Interventions Program $185 - 0
93.090 Guardianship Assistance $117 - 0

Contacts

Name Title Type
ZGLRAX4QJJ77 Tomeka Morgan Auditee
8046333494 Susan Chapman Auditor
No contacts on file

Notes to SEFA

Title: NON-CASH ASSISTANCE Accounting Policies: The accompanying schedule of expenditures of federal awards is presented on the modified accrual basis of accounting as contemplated by generally accepted accounting principles. The information presented in this Schedule is presented in accordance with the Requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the County’s ACFR. De Minimis Rate Used: N Rate Explanation: The entity did not elect to use the 10% de minimis indirect cost rate. The County of Caroline participated in the National School Lunch Program, Assistance Listing Number 10.555, which provides non-cash benefits. The accompanying Schedule of Expenditures of Federal Awards includes commodity distributions of $111,814 from the National School Lunch Program.
Title: OUTSTANDING LOAN BALANCES Accounting Policies: The accompanying schedule of expenditures of federal awards is presented on the modified accrual basis of accounting as contemplated by generally accepted accounting principles. The information presented in this Schedule is presented in accordance with the Requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the County’s ACFR. De Minimis Rate Used: N Rate Explanation: The entity did not elect to use the 10% de minimis indirect cost rate. At June 30, 2023, the County had no outstanding loan balances requiring continuing disclosure.

Finding Details

Finding 2023-002
2023-002: Procurement Policies and Procedures – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – AL# 21.027 Condition: The County adheres to and follows Virginia Public Procurement Act “VPPA” for procurement, however, under the requirements of Uniform Guidance, the County does not have complete, written procurement policies that are in compliance with the additional standards required by the Uniform Guidance (2 CFR Part 200). Criteria: Under the requirements in the Uniform Guidance, all entities are required to have written procurement policies that conform to applicable Federal laws and regulations and standards. The complete procurement standards are located at 2 CFR Part 200, Sections 317 through 326. Cause: The County does not have its own written procurement policies that conform to applicable Federal laws and regulations and standards. Effect: The lack of the County’s own written policies under the specific requirements of Uniform Guidance could result in potential improper procurement using Federal funds. Questioned Costs: Not applicable Perspective Information: Not applicable Repeat Finding: Not applicable Recommendation: Management should update existing written procurement procedures to align with Uniform Guidance requirements for all purchases to be made with Federal funds. Views of Responsible Officials and Planned Corrective Action: Management concurs and has begun updating existing written procurement procedures to comply with the Uniform Guidance.
Finding 2023-002
2023-002: Procurement Policies and Procedures – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – AL# 21.027 Condition: The County adheres to and follows Virginia Public Procurement Act “VPPA” for procurement, however, under the requirements of Uniform Guidance, the County does not have complete, written procurement policies that are in compliance with the additional standards required by the Uniform Guidance (2 CFR Part 200). Criteria: Under the requirements in the Uniform Guidance, all entities are required to have written procurement policies that conform to applicable Federal laws and regulations and standards. The complete procurement standards are located at 2 CFR Part 200, Sections 317 through 326. Cause: The County does not have its own written procurement policies that conform to applicable Federal laws and regulations and standards. Effect: The lack of the County’s own written policies under the specific requirements of Uniform Guidance could result in potential improper procurement using Federal funds. Questioned Costs: Not applicable Perspective Information: Not applicable Repeat Finding: Not applicable Recommendation: Management should update existing written procurement procedures to align with Uniform Guidance requirements for all purchases to be made with Federal funds. Views of Responsible Officials and Planned Corrective Action: Management concurs and has begun updating existing written procurement procedures to comply with the Uniform Guidance.