FAC Explorer

Audit 22588

FY End
2022-06-30
Total Expended
$5.80M
Findings
2
Programs
9
Organization: Town of Herndon, Virginia (VA)
Year: 2022 Accepted: 2023-01-05
Auditor: Brown Edwards & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
20274 2022-002 Significant Deficiency - L
596716 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
20.205 Highway Planning and Construction $3.38M - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.25M Yes 1
14.218 Community Development Block Grants/entitlement Grants $102,249 - 0
20.600 State and Community Highway Safety $20,525 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $20,081 - 0
20.607 Alcohol Open Container Requirements $15,971 - 0
16.607 Bulletproof Vest Partnership Program $5,567 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $2,537 - 0
95.001 High Intensity Drug Trafficking Areas Program $1,538 - 0

Contacts

Name Title Type
HE6UMGU98NX6 Jerry Schulz Auditee
7034356810 Susan Chapman Auditor
No contacts on file

Notes to SEFA

Title: Outstanding Loan Balance Accounting Policies: The accompanying schedule of federal expenditures includes the activity of all federally assisted programs of the Town of Herndon, Virginia and is presented on the modified accrual basis of accounting, asdescribed in Note 1 to the Town of Herndon, Virginia's basic financial statements. All federal awards received directly from federal agencies, as well as federal awards passed through other government agencies, areincluded on this schedule. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. At June 30, 2022, the Town had no outstanding loan balances requiring continuing disclosure.

Finding Details

Finding 2022-002
2022-002: Coronavirus State and Local Fiscal Recovery Funds ? ALN# 21.027, Reporting, Significant Deficiency Condition: During the current audit, we noted that the Project and Expenditure report was not reviewed prior to its submission. The report to Treasury was determined to be accurate and timely filed. Criteria: Internal controls should be in place to ensure the Project and Expenditure report is reviewed prior to its submission to the oversight agency. Cause: We noted that at the time of submission, the town had not implemented a process to ensure the Project and Expenditure report was reviewed prior to its submission. Effect: Absent appropriate controls, errors on the report filed or late submission of the Project and Expenditure report could occur. Questioned Cost Amount: N/A Perspective Information: N/A Context: N/A Recommendation: We recommend that management develop a system to ensure the Project and Expenditure report is reviewed by an individual other than the preparer to ensure its accuracy and the timeliness of its submission.
Finding 2022-002
2022-002: Coronavirus State and Local Fiscal Recovery Funds ? ALN# 21.027, Reporting, Significant Deficiency Condition: During the current audit, we noted that the Project and Expenditure report was not reviewed prior to its submission. The report to Treasury was determined to be accurate and timely filed. Criteria: Internal controls should be in place to ensure the Project and Expenditure report is reviewed prior to its submission to the oversight agency. Cause: We noted that at the time of submission, the town had not implemented a process to ensure the Project and Expenditure report was reviewed prior to its submission. Effect: Absent appropriate controls, errors on the report filed or late submission of the Project and Expenditure report could occur. Questioned Cost Amount: N/A Perspective Information: N/A Context: N/A Recommendation: We recommend that management develop a system to ensure the Project and Expenditure report is reviewed by an individual other than the preparer to ensure its accuracy and the timeliness of its submission.