FAC Explorer

Audit 30179

FY End
2022-06-30
Total Expended
$8.98M
Findings
6
Programs
35
Organization: County of Caroline, Virginia (VA)
Year: 2022 Accepted: 2023-02-02
Auditor: Brown Edwards & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
35122 2022-002 - - I
35123 2022-002 - - I
35124 2022-002 - - I
611564 2022-002 - - I
611565 2022-002 - - I
611566 2022-002 - - I

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $1.98M - 0
84.010 Title I Grants to Local Educational Agencies $1.03M - 0
84.027 Special Education_grants to States $876,696 Yes 0
10.553 School Breakfast Program $717,588 - 0
84.425 Education Stabilization Fund $560,625 Yes 1
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $471,953 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $389,085 - 0
93.778 Medical Assistance Program $255,843 - 0
93.659 Adoption Assistance $218,213 - 0
93.558 Temporary Assistance for Needy Families $209,973 - 0
93.667 Social Services Block Grant $175,726 - 0
84.367 Improving Teacher Quality State Grants $168,195 - 0
93.658 Foster Care_title IV-E $144,472 - 0
84.048 Career and Technical Education -- Basic Grants to States $99,244 - 0
84.424 Student Support and Academic Enrichment Program $59,462 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $47,893 - 0
10.559 Summer Food Service Program for Children $38,823 - 0
93.568 Low-Income Home Energy Assistance $35,787 - 0
16.575 Crime Victim Assistance $23,299 - 0
93.599 Chafee Education and Training Vouchers Program (etv) $20,505 - 0
84.173 Special Education_preschool Grants $19,051 Yes 0
97.042 Emergency Management Performance Grants $15,593 - 0
93.556 Promoting Safe and Stable Families $14,054 - 0
20.601 Alcohol Impaired Driving Countermeasures Incentive Grants I $6,813 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $6,170 - 0
84.365 English Language Acquisition State Grants $3,493 - 0
10.649 Pandemic Ebt Administrative Costs $3,063 - 0
93.472 Title IV-E Prevention and Family Services and Programs (a) $2,611 - 0
93.767 Children's Health Insurance Program $2,395 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $907 - 0
93.603 Adoption Incentive Payments $562 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $481 - 0
93.747 Elder Abuse Prevention Interventions Program $425 - 0
12.112 Payments to States in Lieu of Real Estate Taxes $319 - 0
93.090 Guardianship Assistance $312 - 0

Contacts

Name Title Type
ZGLRAX4QJJ77 Tomeka C. Smith 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 a 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 amount presented in or, used preparations of the County's ACFR. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The County of Caroline Participated in the National School Lunch Program, Assistance Listing 10.555, which provides non-cash benefits. The accompanying Schedule of Expenditures of Federal Awards included commodity distributions of $177,720 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 a 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 amount presented in or, used preparations of the County's ACFR. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. At June 30, 2022, the County had no outstanding loan balances requiring continuing disclosure.

Finding Details

Finding 2022-002
Condition: The School Board adheres to and follows Virginia Public Procurement Act "VPPA" for procurement, however, under the requirements of Uniform Guidance, the School Board 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 School Board does not have its own written procurement policies that conform to applicable Federal Laws and regulations and standards. Effect: The lack of the School Board'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 purchase to be made with Federal funds.
Finding 2022-002
Condition: The School Board adheres to and follows Virginia Public Procurement Act "VPPA" for procurement, however, under the requirements of Uniform Guidance, the School Board 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 School Board does not have its own written procurement policies that conform to applicable Federal Laws and regulations and standards. Effect: The lack of the School Board'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 purchase to be made with Federal funds.
Finding 2022-002
Condition: The School Board adheres to and follows Virginia Public Procurement Act "VPPA" for procurement, however, under the requirements of Uniform Guidance, the School Board 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 School Board does not have its own written procurement policies that conform to applicable Federal Laws and regulations and standards. Effect: The lack of the School Board'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 purchase to be made with Federal funds.
Finding 2022-002
Condition: The School Board adheres to and follows Virginia Public Procurement Act "VPPA" for procurement, however, under the requirements of Uniform Guidance, the School Board 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 School Board does not have its own written procurement policies that conform to applicable Federal Laws and regulations and standards. Effect: The lack of the School Board'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 purchase to be made with Federal funds.
Finding 2022-002
Condition: The School Board adheres to and follows Virginia Public Procurement Act "VPPA" for procurement, however, under the requirements of Uniform Guidance, the School Board 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 School Board does not have its own written procurement policies that conform to applicable Federal Laws and regulations and standards. Effect: The lack of the School Board'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 purchase to be made with Federal funds.
Finding 2022-002
Condition: The School Board adheres to and follows Virginia Public Procurement Act "VPPA" for procurement, however, under the requirements of Uniform Guidance, the School Board 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 School Board does not have its own written procurement policies that conform to applicable Federal Laws and regulations and standards. Effect: The lack of the School Board'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 purchase to be made with Federal funds.