Audit 318264

FY End
2023-06-30
Total Expended
$12.85M
Findings
18
Programs
42
Organization: County of Amherst, Virginia (VA)
Year: 2023 Accepted: 2024-08-30

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
485497 2023-002 - - P
485498 2023-002 - - P
485499 2023-002 - - P
485500 2023-002 - - P
485501 2023-002 - - P
485502 2023-002 - - P
485503 2023-002 - - P
485504 2023-002 - - P
485505 2023-002 - - P
1061939 2023-002 - - P
1061940 2023-002 - - P
1061941 2023-002 - - P
1061942 2023-002 - - P
1061943 2023-002 - - P
1061944 2023-002 - - P
1061945 2023-002 - - P
1061946 2023-002 - - P
1061947 2023-002 - - P

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $1.60M - 0
84.010 Title I Grants to Local Educational Agencies $968,519 Yes 1
10.553 School Breakfast Program $664,031 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $604,459 - 0
84.002 Adult Education - Basic Grants to States $573,583 - 0
32.009 Emergency Connectivity Fund Program $467,222 - 0
93.659 Adoption Assistance $369,136 - 0
93.778 Medical Assistance Program $341,127 - 0
93.558 Temporary Assistance for Needy Families $267,314 - 0
93.658 Foster Care_title IV-E $260,897 - 0
93.667 Social Services Block Grant $241,859 - 0
84.425 Education Stabilization Fund $240,095 Yes 1
84.367 Improving Teacher Quality State Grants $163,644 - 0
84.027 Special Education_grants to States $145,853 - 0
16.575 Crime Victim Assistance $126,978 - 0
84.048 Career and Technical Education -- Basic Grants to States $82,443 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $72,645 - 0
10.665 Schools and Roads - Grants to States $68,865 - 0
84.424 Student Support and Academic Enrichment Program $67,527 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $62,555 - 0
93.568 Low-Income Home Energy Assistance $51,377 - 0
10.559 Summer Food Service Program for Children $50,857 - 0
84.173 Special Education_preschool Grants $39,036 - 0
16.835 Body Worn Camera Policy and Implementation $37,000 - 0
10.558 Child and Adult Care Food Program $34,261 - 0
20.600 State and Community Highway Safety $27,323 - 0
93.556 Promoting Safe and Stable Families $19,412 - 0
20.607 Alcohol Open Container Requirements $16,458 - 0
97.042 Emergency Management Performance Grants $14,911 - 0
16.607 Bulletproof Vest Partnership Program $13,058 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $9,313 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $8,588 - 0
93.472 Title IV-E Prevention and Family Services and Programs (a) $8,113 - 0
93.090 Guardianship Assistance $8,073 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $8,058 Yes 1
10.649 Pandemic Ebt Administrative Costs $3,135 - 0
93.767 Children's Health Insurance Program $2,865 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $2,205 - 0
84.031 Higher Education_institutional Aid $2,185 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $1,265 - 0
20.602 Occupant Protection Incentive Grants $1,260 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $395 - 0

Contacts

Name Title Type
NRNCMXXLVS49 Stacey McBride Auditee
4349469304 Susan Chapman Auditor
No contacts on file

Notes to SEFA

Title: FOOD DISTRIBUTION Accounting Policies: The accompanying schedule of federal expenditures includes the activity of all federally assisted programs of the County of Amherst, Virginia and is presented on the modified accrual basis of accounting, as described in Note 1 to the County’s basic financial statements. All federal awards received directly from federal agencies, as well as federal awards passed through other government agencies, are included on this schedule. De Minimis Rate Used: N Rate Explanation: The County has not elected to use the de minimis 10% indirect cost rate. Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed.
Title: OUTSTANDING LOAN BALANCES Accounting Policies: The accompanying schedule of federal expenditures includes the activity of all federally assisted programs of the County of Amherst, Virginia and is presented on the modified accrual basis of accounting, as described in Note 1 to the County’s basic financial statements. All federal awards received directly from federal agencies, as well as federal awards passed through other government agencies, are included on this schedule. De Minimis Rate Used: N Rate Explanation: The County has not elected to use the de minimis 10% indirect cost rate. At June 30, 2023, the County had no outstanding loan balances requiring continuing disclosure.

Finding Details

Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027; Title I Grants to Local Educational Agencies – AL# 84.010; Education Stabilization Fund – AL# 84.425C, 84.425D, 84.425U, Late Filing of Data Collection Form Condition: The County did not file the data collection form for the year ended June 30, 2022 timely. Criteria: Under the requirements in the Uniform Guidance and the Office of Management and Budget (OMB), all entities are required to file the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the entity’s annual audit or twelve months after the entity’s fiscal year end (June 30th for the County of Amherst). Cause: Management did not complete and certify auditee portion of the form before the deadline. The form was not completed until July 19, 2023. Effect: The entity’s form was submitted to the Federal Audit Clearinghouse late, delaying completion of all annual audit requirements for the County. Recommendation: Management should take steps to ensure that the form is filed timely. Views of Responsible Officials and Planned Corrective Action: The form will be late for June 30, 2023. The Finance department is fully staffed again and has duties delegated to ensure timely filing for June 30, 2024.
Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027; Title I Grants to Local Educational Agencies – AL# 84.010; Education Stabilization Fund – AL# 84.425C, 84.425D, 84.425U, Late Filing of Data Collection Form Condition: The County did not file the data collection form for the year ended June 30, 2022 timely. Criteria: Under the requirements in the Uniform Guidance and the Office of Management and Budget (OMB), all entities are required to file the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the entity’s annual audit or twelve months after the entity’s fiscal year end (June 30th for the County of Amherst). Cause: Management did not complete and certify auditee portion of the form before the deadline. The form was not completed until July 19, 2023. Effect: The entity’s form was submitted to the Federal Audit Clearinghouse late, delaying completion of all annual audit requirements for the County. Recommendation: Management should take steps to ensure that the form is filed timely. Views of Responsible Officials and Planned Corrective Action: The form will be late for June 30, 2023. The Finance department is fully staffed again and has duties delegated to ensure timely filing for June 30, 2024.
Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027; Title I Grants to Local Educational Agencies – AL# 84.010; Education Stabilization Fund – AL# 84.425C, 84.425D, 84.425U, Late Filing of Data Collection Form Condition: The County did not file the data collection form for the year ended June 30, 2022 timely. Criteria: Under the requirements in the Uniform Guidance and the Office of Management and Budget (OMB), all entities are required to file the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the entity’s annual audit or twelve months after the entity’s fiscal year end (June 30th for the County of Amherst). Cause: Management did not complete and certify auditee portion of the form before the deadline. The form was not completed until July 19, 2023. Effect: The entity’s form was submitted to the Federal Audit Clearinghouse late, delaying completion of all annual audit requirements for the County. Recommendation: Management should take steps to ensure that the form is filed timely. Views of Responsible Officials and Planned Corrective Action: The form will be late for June 30, 2023. The Finance department is fully staffed again and has duties delegated to ensure timely filing for June 30, 2024.
Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027; Title I Grants to Local Educational Agencies – AL# 84.010; Education Stabilization Fund – AL# 84.425C, 84.425D, 84.425U, Late Filing of Data Collection Form Condition: The County did not file the data collection form for the year ended June 30, 2022 timely. Criteria: Under the requirements in the Uniform Guidance and the Office of Management and Budget (OMB), all entities are required to file the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the entity’s annual audit or twelve months after the entity’s fiscal year end (June 30th for the County of Amherst). Cause: Management did not complete and certify auditee portion of the form before the deadline. The form was not completed until July 19, 2023. Effect: The entity’s form was submitted to the Federal Audit Clearinghouse late, delaying completion of all annual audit requirements for the County. Recommendation: Management should take steps to ensure that the form is filed timely. Views of Responsible Officials and Planned Corrective Action: The form will be late for June 30, 2023. The Finance department is fully staffed again and has duties delegated to ensure timely filing for June 30, 2024.
Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027; Title I Grants to Local Educational Agencies – AL# 84.010; Education Stabilization Fund – AL# 84.425C, 84.425D, 84.425U, Late Filing of Data Collection Form Condition: The County did not file the data collection form for the year ended June 30, 2022 timely. Criteria: Under the requirements in the Uniform Guidance and the Office of Management and Budget (OMB), all entities are required to file the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the entity’s annual audit or twelve months after the entity’s fiscal year end (June 30th for the County of Amherst). Cause: Management did not complete and certify auditee portion of the form before the deadline. The form was not completed until July 19, 2023. Effect: The entity’s form was submitted to the Federal Audit Clearinghouse late, delaying completion of all annual audit requirements for the County. Recommendation: Management should take steps to ensure that the form is filed timely. Views of Responsible Officials and Planned Corrective Action: The form will be late for June 30, 2023. The Finance department is fully staffed again and has duties delegated to ensure timely filing for June 30, 2024.
Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027; Title I Grants to Local Educational Agencies – AL# 84.010; Education Stabilization Fund – AL# 84.425C, 84.425D, 84.425U, Late Filing of Data Collection Form Condition: The County did not file the data collection form for the year ended June 30, 2022 timely. Criteria: Under the requirements in the Uniform Guidance and the Office of Management and Budget (OMB), all entities are required to file the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the entity’s annual audit or twelve months after the entity’s fiscal year end (June 30th for the County of Amherst). Cause: Management did not complete and certify auditee portion of the form before the deadline. The form was not completed until July 19, 2023. Effect: The entity’s form was submitted to the Federal Audit Clearinghouse late, delaying completion of all annual audit requirements for the County. Recommendation: Management should take steps to ensure that the form is filed timely. Views of Responsible Officials and Planned Corrective Action: The form will be late for June 30, 2023. The Finance department is fully staffed again and has duties delegated to ensure timely filing for June 30, 2024.
Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027; Title I Grants to Local Educational Agencies – AL# 84.010; Education Stabilization Fund – AL# 84.425C, 84.425D, 84.425U, Late Filing of Data Collection Form Condition: The County did not file the data collection form for the year ended June 30, 2022 timely. Criteria: Under the requirements in the Uniform Guidance and the Office of Management and Budget (OMB), all entities are required to file the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the entity’s annual audit or twelve months after the entity’s fiscal year end (June 30th for the County of Amherst). Cause: Management did not complete and certify auditee portion of the form before the deadline. The form was not completed until July 19, 2023. Effect: The entity’s form was submitted to the Federal Audit Clearinghouse late, delaying completion of all annual audit requirements for the County. Recommendation: Management should take steps to ensure that the form is filed timely. Views of Responsible Officials and Planned Corrective Action: The form will be late for June 30, 2023. The Finance department is fully staffed again and has duties delegated to ensure timely filing for June 30, 2024.
Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027; Title I Grants to Local Educational Agencies – AL# 84.010; Education Stabilization Fund – AL# 84.425C, 84.425D, 84.425U, Late Filing of Data Collection Form Condition: The County did not file the data collection form for the year ended June 30, 2022 timely. Criteria: Under the requirements in the Uniform Guidance and the Office of Management and Budget (OMB), all entities are required to file the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the entity’s annual audit or twelve months after the entity’s fiscal year end (June 30th for the County of Amherst). Cause: Management did not complete and certify auditee portion of the form before the deadline. The form was not completed until July 19, 2023. Effect: The entity’s form was submitted to the Federal Audit Clearinghouse late, delaying completion of all annual audit requirements for the County. Recommendation: Management should take steps to ensure that the form is filed timely. Views of Responsible Officials and Planned Corrective Action: The form will be late for June 30, 2023. The Finance department is fully staffed again and has duties delegated to ensure timely filing for June 30, 2024.
Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027; Title I Grants to Local Educational Agencies – AL# 84.010; Education Stabilization Fund – AL# 84.425C, 84.425D, 84.425U, Late Filing of Data Collection Form Condition: The County did not file the data collection form for the year ended June 30, 2022 timely. Criteria: Under the requirements in the Uniform Guidance and the Office of Management and Budget (OMB), all entities are required to file the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the entity’s annual audit or twelve months after the entity’s fiscal year end (June 30th for the County of Amherst). Cause: Management did not complete and certify auditee portion of the form before the deadline. The form was not completed until July 19, 2023. Effect: The entity’s form was submitted to the Federal Audit Clearinghouse late, delaying completion of all annual audit requirements for the County. Recommendation: Management should take steps to ensure that the form is filed timely. Views of Responsible Officials and Planned Corrective Action: The form will be late for June 30, 2023. The Finance department is fully staffed again and has duties delegated to ensure timely filing for June 30, 2024.
Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027; Title I Grants to Local Educational Agencies – AL# 84.010; Education Stabilization Fund – AL# 84.425C, 84.425D, 84.425U, Late Filing of Data Collection Form Condition: The County did not file the data collection form for the year ended June 30, 2022 timely. Criteria: Under the requirements in the Uniform Guidance and the Office of Management and Budget (OMB), all entities are required to file the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the entity’s annual audit or twelve months after the entity’s fiscal year end (June 30th for the County of Amherst). Cause: Management did not complete and certify auditee portion of the form before the deadline. The form was not completed until July 19, 2023. Effect: The entity’s form was submitted to the Federal Audit Clearinghouse late, delaying completion of all annual audit requirements for the County. Recommendation: Management should take steps to ensure that the form is filed timely. Views of Responsible Officials and Planned Corrective Action: The form will be late for June 30, 2023. The Finance department is fully staffed again and has duties delegated to ensure timely filing for June 30, 2024.
Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027; Title I Grants to Local Educational Agencies – AL# 84.010; Education Stabilization Fund – AL# 84.425C, 84.425D, 84.425U, Late Filing of Data Collection Form Condition: The County did not file the data collection form for the year ended June 30, 2022 timely. Criteria: Under the requirements in the Uniform Guidance and the Office of Management and Budget (OMB), all entities are required to file the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the entity’s annual audit or twelve months after the entity’s fiscal year end (June 30th for the County of Amherst). Cause: Management did not complete and certify auditee portion of the form before the deadline. The form was not completed until July 19, 2023. Effect: The entity’s form was submitted to the Federal Audit Clearinghouse late, delaying completion of all annual audit requirements for the County. Recommendation: Management should take steps to ensure that the form is filed timely. Views of Responsible Officials and Planned Corrective Action: The form will be late for June 30, 2023. The Finance department is fully staffed again and has duties delegated to ensure timely filing for June 30, 2024.
Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027; Title I Grants to Local Educational Agencies – AL# 84.010; Education Stabilization Fund – AL# 84.425C, 84.425D, 84.425U, Late Filing of Data Collection Form Condition: The County did not file the data collection form for the year ended June 30, 2022 timely. Criteria: Under the requirements in the Uniform Guidance and the Office of Management and Budget (OMB), all entities are required to file the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the entity’s annual audit or twelve months after the entity’s fiscal year end (June 30th for the County of Amherst). Cause: Management did not complete and certify auditee portion of the form before the deadline. The form was not completed until July 19, 2023. Effect: The entity’s form was submitted to the Federal Audit Clearinghouse late, delaying completion of all annual audit requirements for the County. Recommendation: Management should take steps to ensure that the form is filed timely. Views of Responsible Officials and Planned Corrective Action: The form will be late for June 30, 2023. The Finance department is fully staffed again and has duties delegated to ensure timely filing for June 30, 2024.
Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027; Title I Grants to Local Educational Agencies – AL# 84.010; Education Stabilization Fund – AL# 84.425C, 84.425D, 84.425U, Late Filing of Data Collection Form Condition: The County did not file the data collection form for the year ended June 30, 2022 timely. Criteria: Under the requirements in the Uniform Guidance and the Office of Management and Budget (OMB), all entities are required to file the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the entity’s annual audit or twelve months after the entity’s fiscal year end (June 30th for the County of Amherst). Cause: Management did not complete and certify auditee portion of the form before the deadline. The form was not completed until July 19, 2023. Effect: The entity’s form was submitted to the Federal Audit Clearinghouse late, delaying completion of all annual audit requirements for the County. Recommendation: Management should take steps to ensure that the form is filed timely. Views of Responsible Officials and Planned Corrective Action: The form will be late for June 30, 2023. The Finance department is fully staffed again and has duties delegated to ensure timely filing for June 30, 2024.
Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027; Title I Grants to Local Educational Agencies – AL# 84.010; Education Stabilization Fund – AL# 84.425C, 84.425D, 84.425U, Late Filing of Data Collection Form Condition: The County did not file the data collection form for the year ended June 30, 2022 timely. Criteria: Under the requirements in the Uniform Guidance and the Office of Management and Budget (OMB), all entities are required to file the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the entity’s annual audit or twelve months after the entity’s fiscal year end (June 30th for the County of Amherst). Cause: Management did not complete and certify auditee portion of the form before the deadline. The form was not completed until July 19, 2023. Effect: The entity’s form was submitted to the Federal Audit Clearinghouse late, delaying completion of all annual audit requirements for the County. Recommendation: Management should take steps to ensure that the form is filed timely. Views of Responsible Officials and Planned Corrective Action: The form will be late for June 30, 2023. The Finance department is fully staffed again and has duties delegated to ensure timely filing for June 30, 2024.
Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027; Title I Grants to Local Educational Agencies – AL# 84.010; Education Stabilization Fund – AL# 84.425C, 84.425D, 84.425U, Late Filing of Data Collection Form Condition: The County did not file the data collection form for the year ended June 30, 2022 timely. Criteria: Under the requirements in the Uniform Guidance and the Office of Management and Budget (OMB), all entities are required to file the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the entity’s annual audit or twelve months after the entity’s fiscal year end (June 30th for the County of Amherst). Cause: Management did not complete and certify auditee portion of the form before the deadline. The form was not completed until July 19, 2023. Effect: The entity’s form was submitted to the Federal Audit Clearinghouse late, delaying completion of all annual audit requirements for the County. Recommendation: Management should take steps to ensure that the form is filed timely. Views of Responsible Officials and Planned Corrective Action: The form will be late for June 30, 2023. The Finance department is fully staffed again and has duties delegated to ensure timely filing for June 30, 2024.
Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027; Title I Grants to Local Educational Agencies – AL# 84.010; Education Stabilization Fund – AL# 84.425C, 84.425D, 84.425U, Late Filing of Data Collection Form Condition: The County did not file the data collection form for the year ended June 30, 2022 timely. Criteria: Under the requirements in the Uniform Guidance and the Office of Management and Budget (OMB), all entities are required to file the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the entity’s annual audit or twelve months after the entity’s fiscal year end (June 30th for the County of Amherst). Cause: Management did not complete and certify auditee portion of the form before the deadline. The form was not completed until July 19, 2023. Effect: The entity’s form was submitted to the Federal Audit Clearinghouse late, delaying completion of all annual audit requirements for the County. Recommendation: Management should take steps to ensure that the form is filed timely. Views of Responsible Officials and Planned Corrective Action: The form will be late for June 30, 2023. The Finance department is fully staffed again and has duties delegated to ensure timely filing for June 30, 2024.
Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027; Title I Grants to Local Educational Agencies – AL# 84.010; Education Stabilization Fund – AL# 84.425C, 84.425D, 84.425U, Late Filing of Data Collection Form Condition: The County did not file the data collection form for the year ended June 30, 2022 timely. Criteria: Under the requirements in the Uniform Guidance and the Office of Management and Budget (OMB), all entities are required to file the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the entity’s annual audit or twelve months after the entity’s fiscal year end (June 30th for the County of Amherst). Cause: Management did not complete and certify auditee portion of the form before the deadline. The form was not completed until July 19, 2023. Effect: The entity’s form was submitted to the Federal Audit Clearinghouse late, delaying completion of all annual audit requirements for the County. Recommendation: Management should take steps to ensure that the form is filed timely. Views of Responsible Officials and Planned Corrective Action: The form will be late for June 30, 2023. The Finance department is fully staffed again and has duties delegated to ensure timely filing for June 30, 2024.
Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027; Title I Grants to Local Educational Agencies – AL# 84.010; Education Stabilization Fund – AL# 84.425C, 84.425D, 84.425U, Late Filing of Data Collection Form Condition: The County did not file the data collection form for the year ended June 30, 2022 timely. Criteria: Under the requirements in the Uniform Guidance and the Office of Management and Budget (OMB), all entities are required to file the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the entity’s annual audit or twelve months after the entity’s fiscal year end (June 30th for the County of Amherst). Cause: Management did not complete and certify auditee portion of the form before the deadline. The form was not completed until July 19, 2023. Effect: The entity’s form was submitted to the Federal Audit Clearinghouse late, delaying completion of all annual audit requirements for the County. Recommendation: Management should take steps to ensure that the form is filed timely. Views of Responsible Officials and Planned Corrective Action: The form will be late for June 30, 2023. The Finance department is fully staffed again and has duties delegated to ensure timely filing for June 30, 2024.