Audit 315971

FY End
2023-06-30
Total Expended
$22.80M
Findings
16
Programs
49
Organization: County of Accomack, Virginia (VA)
Year: 2023 Accepted: 2024-07-25

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
479440 2023-001 Material Weakness - L
479441 2023-001 Material Weakness - L
479442 2023-001 Material Weakness - L
479443 2023-001 Material Weakness - L
479444 2023-001 Material Weakness - L
479445 2023-001 Material Weakness - L
479446 2023-001 Material Weakness - L
479447 2023-001 Material Weakness - L
1055882 2023-001 Material Weakness - L
1055883 2023-001 Material Weakness - L
1055884 2023-001 Material Weakness - L
1055885 2023-001 Material Weakness - L
1055886 2023-001 Material Weakness - L
1055887 2023-001 Material Weakness - L
1055888 2023-001 Material Weakness - L
1055889 2023-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $2.59M Yes 0
10.555 National School Lunch Program $2.19M Yes 0
10.553 School Breakfast Program $1.19M Yes 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $664,263 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $564,537 Yes 0
97.039 Hazard Mitigation Grant $455,095 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $389,656 Yes 0
93.558 Temporary Assistance for Needy Families $384,120 - 0
93.778 Medical Assistance Program $341,817 - 0
93.667 Social Services Block Grant $331,935 - 0
84.367 Improving Teacher Quality State Grants $244,757 - 0
93.659 Adoption Assistance $214,599 - 0
93.658 Foster Care_title IV-E $187,135 - 0
84.425U Education Stabilization Fund $183,758 Yes 1
84.424 Student Support and Academic Enrichment Program $154,885 - 0
84.011 Migrant Education_state Grant Program $151,722 - 0
84.358 Rural Education $150,117 - 0
97.067 Homeland Security Grant Program $145,016 - 0
84.048 Career and Technical Education -- Basic Grants to States $130,142 - 0
84.027 Special Education_grants to States $92,308 Yes 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $90,857 - 0
15.000 Chincoteague Wildlife Rescue $83,477 - 0
93.568 Low-Income Home Energy Assistance $80,499 - 0
21.032 Local Assistance & Tribal Consistency Fund $76,680 - 0
32.009 Emergency Connectivity Fund Program $71,736 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $68,955 - 0
84.425W Education Stabilization Fund $55,074 - 0
16.575 Crime Victim Assistance $45,332 - 0
20.106 Airport Improvement Program $37,636 - 0
20.600 State and Community Highway Safety $33,470 - 0
10.766 Community Facilities Loans and Grants $29,600 - 0
10.649 Pandemic Ebt Administrative Costs $24,218 - 0
84.173 Special Education_preschool Grants $21,145 - 0
10.558 Child and Adult Care Food Program $19,116 - 0
84.425D Education Stabilization Fund $17,338 Yes 1
93.556 Promoting Safe and Stable Families $14,914 - 0
84.144 Migrant Education_coordination Program $14,266 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $9,378 - 0
84.425C Education Stabilization Fund $8,737 Yes 1
16.738 Edward Byrne Memorial Justice Assistance Grant Program $5,915 - 0
93.472 Title IV-E Prevention and Family Services and Programs (a) $5,861 - 0
16.000 Inmate Social Security Bounty $5,400 - 0
93.747 Elder Abuse Prevention Interventions Program $3,410 - 0
93.767 Children's Health Insurance Program $3,001 - 0
84.365 English Language Acquisition State Grants $2,691 - 0
93.599 Chafee Education and Training Vouchers Program (etv) $2,690 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $1,797 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $630 - 0
93.090 Guardianship Assistance $145 - 0

Contacts

Name Title Type
FSV5MPM6CGK4 Meredith Parlett Auditee
7577875718 Susan Chapman Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Accounting Accounting Policies: 1. Expenditures reported on the Schedule are reported on the accrual basis of accountingn. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expnditures are not allowable or are limited as to remibursement. 2. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The County did not elect to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the County of Accomack. Virginia under porgrams of the federal government for the year ended June 30, 2023. The inforamtion 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. Because the Schedule presents only a selected portion of the operations of the County of Accomack, Virginia, it isnot intended to and does not present the financial position , changes in the net position, or cas flows of the C ounty of Accomack, Virginia
Title: Note 2 - Summary of Significant Accounting Policies Accounting Policies: 1. Expenditures reported on the Schedule are reported on the accrual basis of accountingn. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expnditures are not allowable or are limited as to remibursement. 2. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The County did not elect to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance. 1. Expenditures reported on the Schedule are reported on the accrual basis of accountingn. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expnditures are not allowable or are limited as to remibursement.
Title: Note 3 - Food Donation Accounting Policies: 1. Expenditures reported on the Schedule are reported on the accrual basis of accountingn. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expnditures are not allowable or are limited as to remibursement. 2. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The County did not elect to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance. Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed.
Title: Note 4 - De Minimis Cost Rate Accounting Policies: 1. Expenditures reported on the Schedule are reported on the accrual basis of accountingn. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expnditures are not allowable or are limited as to remibursement. 2. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The County did not elect to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance. The County did not elect to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance.
Title: Note 5 - Loan Balances Accounting Policies: 1. Expenditures reported on the Schedule are reported on the accrual basis of accountingn. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expnditures are not allowable or are limited as to remibursement. 2. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The County did not elect to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance. The county has no loans or loan guarantees which are subject to reporting requirements for the current year.
Title: Note 7 - Relationship to Financial Statements Accounting Policies: 1. Expenditures reported on the Schedule are reported on the accrual basis of accountingn. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expnditures are not allowable or are limited as to remibursement. 2. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The County did not elect to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance. Federal expenditures, revenues and capital contributions are reported in the County's basic financila statements as follows:

Finding Details

FA-2023-001: Lack of Timely Reporting, Reporting, Education Stabilization Funds (ESF) #84.425C, 84.425D, and 84.425U (Material Weakness and Nonmaterial Compliance) Condition: Federal Funding Accountability and Transparency Act (FFATA) report required to be submitted by the Schools to the Virginia Department of Education (VDOE) annually, by September 29, 2023, for the year under audit, was not completed until January 2024. Criteria: Reports must be filed timely. Cause: The submission was overlooked in the transition of duties due to staff turnover. Effect: Schools are not in compliance with grant requirements. Questioned Cost Amount: n/a Perspective Information: n/a Context: n/a Recommendation: Those in positions of oversight and monitoring of federal awards should ensure that all required reports are filed timely. Views of Responsible Officials and Planned Corrective Action: The Schools agree with this finding. See Corrective Action Plan.
FA-2023-001: Lack of Timely Reporting, Reporting, Education Stabilization Funds (ESF) #84.425C, 84.425D, and 84.425U (Material Weakness and Nonmaterial Compliance) Condition: Federal Funding Accountability and Transparency Act (FFATA) report required to be submitted by the Schools to the Virginia Department of Education (VDOE) annually, by September 29, 2023, for the year under audit, was not completed until January 2024. Criteria: Reports must be filed timely. Cause: The submission was overlooked in the transition of duties due to staff turnover. Effect: Schools are not in compliance with grant requirements. Questioned Cost Amount: n/a Perspective Information: n/a Context: n/a Recommendation: Those in positions of oversight and monitoring of federal awards should ensure that all required reports are filed timely. Views of Responsible Officials and Planned Corrective Action: The Schools agree with this finding. See Corrective Action Plan.
FA-2023-001: Lack of Timely Reporting, Reporting, Education Stabilization Funds (ESF) #84.425C, 84.425D, and 84.425U (Material Weakness and Nonmaterial Compliance) Condition: Federal Funding Accountability and Transparency Act (FFATA) report required to be submitted by the Schools to the Virginia Department of Education (VDOE) annually, by September 29, 2023, for the year under audit, was not completed until January 2024. Criteria: Reports must be filed timely. Cause: The submission was overlooked in the transition of duties due to staff turnover. Effect: Schools are not in compliance with grant requirements. Questioned Cost Amount: n/a Perspective Information: n/a Context: n/a Recommendation: Those in positions of oversight and monitoring of federal awards should ensure that all required reports are filed timely. Views of Responsible Officials and Planned Corrective Action: The Schools agree with this finding. See Corrective Action Plan.
FA-2023-001: Lack of Timely Reporting, Reporting, Education Stabilization Funds (ESF) #84.425C, 84.425D, and 84.425U (Material Weakness and Nonmaterial Compliance) Condition: Federal Funding Accountability and Transparency Act (FFATA) report required to be submitted by the Schools to the Virginia Department of Education (VDOE) annually, by September 29, 2023, for the year under audit, was not completed until January 2024. Criteria: Reports must be filed timely. Cause: The submission was overlooked in the transition of duties due to staff turnover. Effect: Schools are not in compliance with grant requirements. Questioned Cost Amount: n/a Perspective Information: n/a Context: n/a Recommendation: Those in positions of oversight and monitoring of federal awards should ensure that all required reports are filed timely. Views of Responsible Officials and Planned Corrective Action: The Schools agree with this finding. See Corrective Action Plan.
FA-2023-001: Lack of Timely Reporting, Reporting, Education Stabilization Funds (ESF) #84.425C, 84.425D, and 84.425U (Material Weakness and Nonmaterial Compliance) Condition: Federal Funding Accountability and Transparency Act (FFATA) report required to be submitted by the Schools to the Virginia Department of Education (VDOE) annually, by September 29, 2023, for the year under audit, was not completed until January 2024. Criteria: Reports must be filed timely. Cause: The submission was overlooked in the transition of duties due to staff turnover. Effect: Schools are not in compliance with grant requirements. Questioned Cost Amount: n/a Perspective Information: n/a Context: n/a Recommendation: Those in positions of oversight and monitoring of federal awards should ensure that all required reports are filed timely. Views of Responsible Officials and Planned Corrective Action: The Schools agree with this finding. See Corrective Action Plan.
FA-2023-001: Lack of Timely Reporting, Reporting, Education Stabilization Funds (ESF) #84.425C, 84.425D, and 84.425U (Material Weakness and Nonmaterial Compliance) Condition: Federal Funding Accountability and Transparency Act (FFATA) report required to be submitted by the Schools to the Virginia Department of Education (VDOE) annually, by September 29, 2023, for the year under audit, was not completed until January 2024. Criteria: Reports must be filed timely. Cause: The submission was overlooked in the transition of duties due to staff turnover. Effect: Schools are not in compliance with grant requirements. Questioned Cost Amount: n/a Perspective Information: n/a Context: n/a Recommendation: Those in positions of oversight and monitoring of federal awards should ensure that all required reports are filed timely. Views of Responsible Officials and Planned Corrective Action: The Schools agree with this finding. See Corrective Action Plan.
FA-2023-001: Lack of Timely Reporting, Reporting, Education Stabilization Funds (ESF) #84.425C, 84.425D, and 84.425U (Material Weakness and Nonmaterial Compliance) Condition: Federal Funding Accountability and Transparency Act (FFATA) report required to be submitted by the Schools to the Virginia Department of Education (VDOE) annually, by September 29, 2023, for the year under audit, was not completed until January 2024. Criteria: Reports must be filed timely. Cause: The submission was overlooked in the transition of duties due to staff turnover. Effect: Schools are not in compliance with grant requirements. Questioned Cost Amount: n/a Perspective Information: n/a Context: n/a Recommendation: Those in positions of oversight and monitoring of federal awards should ensure that all required reports are filed timely. Views of Responsible Officials and Planned Corrective Action: The Schools agree with this finding. See Corrective Action Plan.
FA-2023-001: Lack of Timely Reporting, Reporting, Education Stabilization Funds (ESF) #84.425C, 84.425D, and 84.425U (Material Weakness and Nonmaterial Compliance) Condition: Federal Funding Accountability and Transparency Act (FFATA) report required to be submitted by the Schools to the Virginia Department of Education (VDOE) annually, by September 29, 2023, for the year under audit, was not completed until January 2024. Criteria: Reports must be filed timely. Cause: The submission was overlooked in the transition of duties due to staff turnover. Effect: Schools are not in compliance with grant requirements. Questioned Cost Amount: n/a Perspective Information: n/a Context: n/a Recommendation: Those in positions of oversight and monitoring of federal awards should ensure that all required reports are filed timely. Views of Responsible Officials and Planned Corrective Action: The Schools agree with this finding. See Corrective Action Plan.
FA-2023-001: Lack of Timely Reporting, Reporting, Education Stabilization Funds (ESF) #84.425C, 84.425D, and 84.425U (Material Weakness and Nonmaterial Compliance) Condition: Federal Funding Accountability and Transparency Act (FFATA) report required to be submitted by the Schools to the Virginia Department of Education (VDOE) annually, by September 29, 2023, for the year under audit, was not completed until January 2024. Criteria: Reports must be filed timely. Cause: The submission was overlooked in the transition of duties due to staff turnover. Effect: Schools are not in compliance with grant requirements. Questioned Cost Amount: n/a Perspective Information: n/a Context: n/a Recommendation: Those in positions of oversight and monitoring of federal awards should ensure that all required reports are filed timely. Views of Responsible Officials and Planned Corrective Action: The Schools agree with this finding. See Corrective Action Plan.
FA-2023-001: Lack of Timely Reporting, Reporting, Education Stabilization Funds (ESF) #84.425C, 84.425D, and 84.425U (Material Weakness and Nonmaterial Compliance) Condition: Federal Funding Accountability and Transparency Act (FFATA) report required to be submitted by the Schools to the Virginia Department of Education (VDOE) annually, by September 29, 2023, for the year under audit, was not completed until January 2024. Criteria: Reports must be filed timely. Cause: The submission was overlooked in the transition of duties due to staff turnover. Effect: Schools are not in compliance with grant requirements. Questioned Cost Amount: n/a Perspective Information: n/a Context: n/a Recommendation: Those in positions of oversight and monitoring of federal awards should ensure that all required reports are filed timely. Views of Responsible Officials and Planned Corrective Action: The Schools agree with this finding. See Corrective Action Plan.
FA-2023-001: Lack of Timely Reporting, Reporting, Education Stabilization Funds (ESF) #84.425C, 84.425D, and 84.425U (Material Weakness and Nonmaterial Compliance) Condition: Federal Funding Accountability and Transparency Act (FFATA) report required to be submitted by the Schools to the Virginia Department of Education (VDOE) annually, by September 29, 2023, for the year under audit, was not completed until January 2024. Criteria: Reports must be filed timely. Cause: The submission was overlooked in the transition of duties due to staff turnover. Effect: Schools are not in compliance with grant requirements. Questioned Cost Amount: n/a Perspective Information: n/a Context: n/a Recommendation: Those in positions of oversight and monitoring of federal awards should ensure that all required reports are filed timely. Views of Responsible Officials and Planned Corrective Action: The Schools agree with this finding. See Corrective Action Plan.
FA-2023-001: Lack of Timely Reporting, Reporting, Education Stabilization Funds (ESF) #84.425C, 84.425D, and 84.425U (Material Weakness and Nonmaterial Compliance) Condition: Federal Funding Accountability and Transparency Act (FFATA) report required to be submitted by the Schools to the Virginia Department of Education (VDOE) annually, by September 29, 2023, for the year under audit, was not completed until January 2024. Criteria: Reports must be filed timely. Cause: The submission was overlooked in the transition of duties due to staff turnover. Effect: Schools are not in compliance with grant requirements. Questioned Cost Amount: n/a Perspective Information: n/a Context: n/a Recommendation: Those in positions of oversight and monitoring of federal awards should ensure that all required reports are filed timely. Views of Responsible Officials and Planned Corrective Action: The Schools agree with this finding. See Corrective Action Plan.
FA-2023-001: Lack of Timely Reporting, Reporting, Education Stabilization Funds (ESF) #84.425C, 84.425D, and 84.425U (Material Weakness and Nonmaterial Compliance) Condition: Federal Funding Accountability and Transparency Act (FFATA) report required to be submitted by the Schools to the Virginia Department of Education (VDOE) annually, by September 29, 2023, for the year under audit, was not completed until January 2024. Criteria: Reports must be filed timely. Cause: The submission was overlooked in the transition of duties due to staff turnover. Effect: Schools are not in compliance with grant requirements. Questioned Cost Amount: n/a Perspective Information: n/a Context: n/a Recommendation: Those in positions of oversight and monitoring of federal awards should ensure that all required reports are filed timely. Views of Responsible Officials and Planned Corrective Action: The Schools agree with this finding. See Corrective Action Plan.
FA-2023-001: Lack of Timely Reporting, Reporting, Education Stabilization Funds (ESF) #84.425C, 84.425D, and 84.425U (Material Weakness and Nonmaterial Compliance) Condition: Federal Funding Accountability and Transparency Act (FFATA) report required to be submitted by the Schools to the Virginia Department of Education (VDOE) annually, by September 29, 2023, for the year under audit, was not completed until January 2024. Criteria: Reports must be filed timely. Cause: The submission was overlooked in the transition of duties due to staff turnover. Effect: Schools are not in compliance with grant requirements. Questioned Cost Amount: n/a Perspective Information: n/a Context: n/a Recommendation: Those in positions of oversight and monitoring of federal awards should ensure that all required reports are filed timely. Views of Responsible Officials and Planned Corrective Action: The Schools agree with this finding. See Corrective Action Plan.
FA-2023-001: Lack of Timely Reporting, Reporting, Education Stabilization Funds (ESF) #84.425C, 84.425D, and 84.425U (Material Weakness and Nonmaterial Compliance) Condition: Federal Funding Accountability and Transparency Act (FFATA) report required to be submitted by the Schools to the Virginia Department of Education (VDOE) annually, by September 29, 2023, for the year under audit, was not completed until January 2024. Criteria: Reports must be filed timely. Cause: The submission was overlooked in the transition of duties due to staff turnover. Effect: Schools are not in compliance with grant requirements. Questioned Cost Amount: n/a Perspective Information: n/a Context: n/a Recommendation: Those in positions of oversight and monitoring of federal awards should ensure that all required reports are filed timely. Views of Responsible Officials and Planned Corrective Action: The Schools agree with this finding. See Corrective Action Plan.
FA-2023-001: Lack of Timely Reporting, Reporting, Education Stabilization Funds (ESF) #84.425C, 84.425D, and 84.425U (Material Weakness and Nonmaterial Compliance) Condition: Federal Funding Accountability and Transparency Act (FFATA) report required to be submitted by the Schools to the Virginia Department of Education (VDOE) annually, by September 29, 2023, for the year under audit, was not completed until January 2024. Criteria: Reports must be filed timely. Cause: The submission was overlooked in the transition of duties due to staff turnover. Effect: Schools are not in compliance with grant requirements. Questioned Cost Amount: n/a Perspective Information: n/a Context: n/a Recommendation: Those in positions of oversight and monitoring of federal awards should ensure that all required reports are filed timely. Views of Responsible Officials and Planned Corrective Action: The Schools agree with this finding. See Corrective Action Plan.