FAC Explorer

Audit 289378

FY End
2023-06-30
Total Expended
$7.69M
Findings
4
Programs
25
Organization: County of Rockbridge, Virginia (VA)
Year: 2023 Accepted: 2024-02-08
Auditor: Robinson Farmer Cox Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
366539 2023-002 Significant Deficiency - C
366540 2023-002 Significant Deficiency - C
942981 2023-002 Significant Deficiency - C
942982 2023-002 Significant Deficiency - C

Programs

ALN Program Spent Major Findings
84.425U Education Stabilization Fund - American Rescue Plan - Elementary and Secondary School Emergency Relief Fund $2.43M Yes 0
10.555 National School Lunch Program $933,362 Yes 0
84.027 Special Education_grants to States $770,411 - 0
84.010 Title I Grants to Local Educational Agencies $632,003 Yes 0
84.425D Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund $551,524 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $536,407 Yes 1
84.287 Twenty-First Century Community Learning Centers $496,691 - 0
10.553 School Breakfast Program $287,431 Yes 0
21.032 Local Assistance and Tribal Consistency Fund $105,972 - 0
10.665 Schools and Roads - Grants to States $69,829 - 0
84.048 Career and Technical Education -- Basic Grants to States $66,555 - 0
84.002 Adult Education - Basic Grants to States $62,740 - 0
84.367 Improving Teacher Quality State Grants $59,856 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $53,085 - 0
16.575 Crime Victim Assistance $51,393 - 0
16.588 Violence Against Women Formula Grants $36,252 - 0
84.424 Student Support and Academic Enrichment Program $28,910 - 0
20.607 Alcohol Open Container Requirements $27,830 - 0
84.173 Special Education_preschool Grants $27,087 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $20,750 - 0
10.559 Summer Food Service Program for Children $13,040 Yes 0
10.558 Child and Adult Care Food Program $9,637 - 0
97.042 Emergency Management Performance Grants $7,500 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $5,072 - 0
10.649 Pandemic Ebt Administrative Costs $3,135 - 0

Contacts

Name Title Type
X3CKR8Q6GNF3 Ashton Harrison Auditee
5404634361 Saidee Begoon Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1-BASIS OF PRESENTATION Accounting Policies: NOTE 2-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (1) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. (3) Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: (2) County of Rockbridge, Virginia has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the County of Rockbridge, Virginia under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County of Rockbridge, Virginia, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County of Rockbridge, Virginia.
Title: NOTE 3-FOOD DISTRIBUTION Accounting Policies: NOTE 2-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (1) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. (3) Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: (2) County of Rockbridge, Virginia has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed. At June 30, 2023, the County had food commodities totaling $20,273 in inventory. The value of food commodities expended during the year ended June 30, 2023 amounted to $124,368.
Title: NOTE 4 - LOANS Accounting Policies: NOTE 2-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (1) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. (3) Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: (2) County of Rockbridge, Virginia has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The County did not have any loans or loan guarantees which are subject to reporting requirements in the current year.
Title: NOTE 5 - RELATIONSHIP TO FINANCIAL STATEMENTS Accounting Policies: NOTE 2-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (1) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. (3) Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: (2) County of Rockbridge, Virginia has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Federal expenditures, revenues, and capital contributions are reported in the County's basic financial statements as follows: Intergovernmental federal revenues per the basic financial statements: Primary government: Governmental funds General fund $ 740,333 School Capital Projects Fund 946,913 Department of the Interior - Payment in Lieu of Taxes (208,328) Total primary government $ 1,478,918 Discretely presented component unit - School Board: School operating fund $ 4,835,284 School cafeteria fund 1,376,045 Total discretely presented component unit - School Board $ 6,211,329 Total federal expenditures per the Schedule of Expenditures of Federal awards $ 7,690,247
Title: NOTE 6 - SUBRECIPIENTS Accounting Policies: NOTE 2-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (1) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. (3) Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: (2) County of Rockbridge, Virginia has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. No awards were passed through to subrecipients.

Finding Details

Finding 2023-002
Criteria: Per the Office of Management and Budget Compliance Supplement and the Cost Principles for State, Local, and Indian Tribal Governments, claims for reimbursements must be for actual costs incurred. Condition: Tests of expenditures during the year revealed that an invoice in the amount of $320,310 addressed to Roanoke City Public Schools was erroneously paid by Rockbridge County School Board. $228,816 of the invoice was submitted to Virginia Department of Education for reimbursement under the State and Local Fiscal Recovery Fund program. Cause: The School Board's internal control procedures failed to prevent the processing of payment for the invoice that was not owed by the School Board Effect: Federal revenues and expenditures of federal awards exceeded the allowable amount by $228,816. Questioned Costs: $228,816 was requested for reimbursement for expenditures that were not actually owed by the School Board. Recommendation: We recommend that policies and procedures be adequate to ensure approval for payment of invoices includes verifying the School Board is the actual payee listed on the invoice. Views of Responsible Officials and Planned Corrective Actions: The school board acknowledges the incorrect payment of the invoice. The school board invoice payment process has a two-step verification process. The first step is for the end user to acknowledge receipt and payment approval for invoice. The end user is to verify accuracy of the invoice and receipt of goods or services. The second step is for the Accounts Payable employee to verify the accuracy of the invoice and approval for payment. The school board will review these processes with staff and the importance of this process.
Finding 2023-002
Criteria: Per the Office of Management and Budget Compliance Supplement and the Cost Principles for State, Local, and Indian Tribal Governments, claims for reimbursements must be for actual costs incurred. Condition: Tests of expenditures during the year revealed that an invoice in the amount of $320,310 addressed to Roanoke City Public Schools was erroneously paid by Rockbridge County School Board. $228,816 of the invoice was submitted to Virginia Department of Education for reimbursement under the State and Local Fiscal Recovery Fund program. Cause: The School Board's internal control procedures failed to prevent the processing of payment for the invoice that was not owed by the School Board Effect: Federal revenues and expenditures of federal awards exceeded the allowable amount by $228,816. Questioned Costs: $228,816 was requested for reimbursement for expenditures that were not actually owed by the School Board. Recommendation: We recommend that policies and procedures be adequate to ensure approval for payment of invoices includes verifying the School Board is the actual payee listed on the invoice. Views of Responsible Officials and Planned Corrective Actions: The school board acknowledges the incorrect payment of the invoice. The school board invoice payment process has a two-step verification process. The first step is for the end user to acknowledge receipt and payment approval for invoice. The end user is to verify accuracy of the invoice and receipt of goods or services. The second step is for the Accounts Payable employee to verify the accuracy of the invoice and approval for payment. The school board will review these processes with staff and the importance of this process.
Finding 2023-002
Criteria: Per the Office of Management and Budget Compliance Supplement and the Cost Principles for State, Local, and Indian Tribal Governments, claims for reimbursements must be for actual costs incurred. Condition: Tests of expenditures during the year revealed that an invoice in the amount of $320,310 addressed to Roanoke City Public Schools was erroneously paid by Rockbridge County School Board. $228,816 of the invoice was submitted to Virginia Department of Education for reimbursement under the State and Local Fiscal Recovery Fund program. Cause: The School Board's internal control procedures failed to prevent the processing of payment for the invoice that was not owed by the School Board Effect: Federal revenues and expenditures of federal awards exceeded the allowable amount by $228,816. Questioned Costs: $228,816 was requested for reimbursement for expenditures that were not actually owed by the School Board. Recommendation: We recommend that policies and procedures be adequate to ensure approval for payment of invoices includes verifying the School Board is the actual payee listed on the invoice. Views of Responsible Officials and Planned Corrective Actions: The school board acknowledges the incorrect payment of the invoice. The school board invoice payment process has a two-step verification process. The first step is for the end user to acknowledge receipt and payment approval for invoice. The end user is to verify accuracy of the invoice and receipt of goods or services. The second step is for the Accounts Payable employee to verify the accuracy of the invoice and approval for payment. The school board will review these processes with staff and the importance of this process.
Finding 2023-002
Criteria: Per the Office of Management and Budget Compliance Supplement and the Cost Principles for State, Local, and Indian Tribal Governments, claims for reimbursements must be for actual costs incurred. Condition: Tests of expenditures during the year revealed that an invoice in the amount of $320,310 addressed to Roanoke City Public Schools was erroneously paid by Rockbridge County School Board. $228,816 of the invoice was submitted to Virginia Department of Education for reimbursement under the State and Local Fiscal Recovery Fund program. Cause: The School Board's internal control procedures failed to prevent the processing of payment for the invoice that was not owed by the School Board Effect: Federal revenues and expenditures of federal awards exceeded the allowable amount by $228,816. Questioned Costs: $228,816 was requested for reimbursement for expenditures that were not actually owed by the School Board. Recommendation: We recommend that policies and procedures be adequate to ensure approval for payment of invoices includes verifying the School Board is the actual payee listed on the invoice. Views of Responsible Officials and Planned Corrective Actions: The school board acknowledges the incorrect payment of the invoice. The school board invoice payment process has a two-step verification process. The first step is for the end user to acknowledge receipt and payment approval for invoice. The end user is to verify accuracy of the invoice and receipt of goods or services. The second step is for the Accounts Payable employee to verify the accuracy of the invoice and approval for payment. The school board will review these processes with staff and the importance of this process.