Audit 327682

FY End
2023-06-30
Total Expended
$48.37M
Findings
8
Programs
48
Organization: Spotsylvania County (VA)
Year: 2023 Accepted: 2024-11-07

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
504925 2023-001 Significant Deficiency - I
504926 2023-001 Significant Deficiency - I
504927 2023-001 Significant Deficiency - I
504928 2023-001 Significant Deficiency - I
1081367 2023-001 Significant Deficiency - I
1081368 2023-001 Significant Deficiency - I
1081369 2023-001 Significant Deficiency - I
1081370 2023-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $8.01M - 0
84.425 Education Stabilization Fund $6.17M Yes 0
84.027 Special Education_grants to States $5.50M - 0
84.010 Title I Grants to Local Educational Agencies $3.64M - 0
10.553 School Breakfast Program $2.72M - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $2.20M - 0
21.027 Coronavirus Relief Fund $1.91M Yes 1
93.659 Adoption Assistance $1.75M Yes 0
97.083 Staffing for Adequate Fire and Emergency Response (safer) $1.34M - 0
93.778 Medical Assistance Program $1.15M - 0
93.558 Temporary Assistance for Needy Families $811,853 - 0
93.658 Foster Care_title IV-E $766,948 - 0
84.367 Improving Teacher Quality State Grants $707,672 - 0
93.667 Social Services Block Grant $540,669 - 0
84.002 Adult Education - Basic Grants to States $444,363 - 0
84.048 Career and Technical Education -- Basic Grants to States $352,758 - 0
84.424 Student Support and Academic Enrichment Program $237,981 - 0
84.365 English Language Acquisition State Grants $211,832 - 0
16.575 Crime Victim Assistance $179,511 - 0
84.041 Impact Aid $173,849 - 0
84.173 Special Education_preschool Grants $164,208 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $130,516 - 0
12.000 Junior Rotc Program $103,994 - 0
93.568 Low-Income Home Energy Assistance $98,902 - 0
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $96,115 - 0
20.600 State and Community Highway Safety $87,559 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $78,310 - 0
93.600 Head Start $75,113 - 0
20.607 Alcohol Open Container Requirements $57,322 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $53,985 - 0
21.032 Local Assistance and Tribal Consistency Fund $50,000 - 0
97.042 Emergency Management Performance Grants $31,438 - 0
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $30,736 - 0
16.606 State Criminal Alien Assistance Program $23,170 - 0
93.556 Promoting Safe and Stable Families $19,252 - 0
93.472 Title IV-E Prevention and Family Services and Programs (a) $18,951 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $17,689 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $16,859 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $13,001 Yes 1
93.747 Elder Abuse Prevention Interventions Program $9,995 - 0
93.090 Guardianship Assistance $8,997 - 0
16.015 Missing Alzheimer's Disease Patient Assistance Program $8,408 - 0
10.558 Child and Adult Care Food Program $6,183 - 0
10.649 Pandemic Ebt Administrative Costs $5,950 - 0
93.599 Chafee Education and Training Vouchers Program (etv) $4,329 - 0
93.603 Adoption Incentive Payments $2,884 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $643 - 0
93.575 Child Care and Development Block Grant $-1,909 - 0

Contacts

Name Title Type
GM7WK5Z7A5M1 Beckie Forry Auditee
5405077597 Sean Walker Auditor
No contacts on file

Notes to SEFA

Accounting Policies: GENERAL The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federally assisted programs of the County of Spotsylvania, Virginia (the County). The County’s reporting entity is defined in Note 1 of 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 in the Schedule of Expenditures of Federal Awards. BASIS OF ACCOUNTING The Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting, which is described in Note 1 to the County’s basic financial statements. The County participated in federal programs in which noncash benefits are provided through the Commonwealth of Virginia to eligible program participants. Food Distribution Programs (Assistance Listing Number 10.555). The value of food commodities ($871,323) was calculated using the U.S. Department of Agriculture’s Food and Nutrition Service commodity price lists. De Minimis Rate Used: N Rate Explanation: The County has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1026 -2021 Pass-Through Agency: Virginia Department of Education Pass-Through Number(s): 179001-600540/452770 Award Period: 3/3/21 – 12/31/24 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Compliance: 2 CFR 200.213 Suspension and Debarment restricts awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. 2 CFR 180.300 states that an entity may determine suspension and debarment status by: (a) Checking SAM (System for Award Management) Exclusions; or (b) Collecting a certification from that person; or (c) Adding a clause or condition to the covered transaction with that person (7) Distribution of work to individuals and firms or economic considerations. Control: Per 2 CFR Section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Spotsylvania Schools could not provide supporting documentation that suspension and debarment status was determined prior to award. Context: The suspension and debarment status for one out of two vendors was not retained related to the Coronavirus and Local Fiscal Recovery Funds Program. Questioned costs: There are no questioned costs related to this finding as the vendors were not federally suspended or debarred. Cause: Spotsylvania Schools did not adhere to established internal controls over suspension and debarment transactions. Effect: In the absence of required documentation, it is not possible to verify that particular vendors were not suspended or debarred at the time that the applicable agreement or contract was finalized. Repeat Finding: No Recommendation: Spotsylvania School should ensure that employees are following the requirements they have outlined in their procurement policy. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1026 -2021 Pass-Through Agency: Virginia Department of Education Pass-Through Number(s): 179001-600540/452770 Award Period: 3/3/21 – 12/31/24 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Compliance: 2 CFR 200.213 Suspension and Debarment restricts awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. 2 CFR 180.300 states that an entity may determine suspension and debarment status by: (a) Checking SAM (System for Award Management) Exclusions; or (b) Collecting a certification from that person; or (c) Adding a clause or condition to the covered transaction with that person (7) Distribution of work to individuals and firms or economic considerations. Control: Per 2 CFR Section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Spotsylvania Schools could not provide supporting documentation that suspension and debarment status was determined prior to award. Context: The suspension and debarment status for one out of two vendors was not retained related to the Coronavirus and Local Fiscal Recovery Funds Program. Questioned costs: There are no questioned costs related to this finding as the vendors were not federally suspended or debarred. Cause: Spotsylvania Schools did not adhere to established internal controls over suspension and debarment transactions. Effect: In the absence of required documentation, it is not possible to verify that particular vendors were not suspended or debarred at the time that the applicable agreement or contract was finalized. Repeat Finding: No Recommendation: Spotsylvania School should ensure that employees are following the requirements they have outlined in their procurement policy. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1026 -2021 Pass-Through Agency: Virginia Department of Education Pass-Through Number(s): 179001-600540/452770 Award Period: 3/3/21 – 12/31/24 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Compliance: 2 CFR 200.213 Suspension and Debarment restricts awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. 2 CFR 180.300 states that an entity may determine suspension and debarment status by: (a) Checking SAM (System for Award Management) Exclusions; or (b) Collecting a certification from that person; or (c) Adding a clause or condition to the covered transaction with that person (7) Distribution of work to individuals and firms or economic considerations. Control: Per 2 CFR Section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Spotsylvania Schools could not provide supporting documentation that suspension and debarment status was determined prior to award. Context: The suspension and debarment status for one out of two vendors was not retained related to the Coronavirus and Local Fiscal Recovery Funds Program. Questioned costs: There are no questioned costs related to this finding as the vendors were not federally suspended or debarred. Cause: Spotsylvania Schools did not adhere to established internal controls over suspension and debarment transactions. Effect: In the absence of required documentation, it is not possible to verify that particular vendors were not suspended or debarred at the time that the applicable agreement or contract was finalized. Repeat Finding: No Recommendation: Spotsylvania School should ensure that employees are following the requirements they have outlined in their procurement policy. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1026 -2021 Pass-Through Agency: Virginia Department of Education Pass-Through Number(s): 179001-600540/452770 Award Period: 3/3/21 – 12/31/24 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Compliance: 2 CFR 200.213 Suspension and Debarment restricts awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. 2 CFR 180.300 states that an entity may determine suspension and debarment status by: (a) Checking SAM (System for Award Management) Exclusions; or (b) Collecting a certification from that person; or (c) Adding a clause or condition to the covered transaction with that person (7) Distribution of work to individuals and firms or economic considerations. Control: Per 2 CFR Section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Spotsylvania Schools could not provide supporting documentation that suspension and debarment status was determined prior to award. Context: The suspension and debarment status for one out of two vendors was not retained related to the Coronavirus and Local Fiscal Recovery Funds Program. Questioned costs: There are no questioned costs related to this finding as the vendors were not federally suspended or debarred. Cause: Spotsylvania Schools did not adhere to established internal controls over suspension and debarment transactions. Effect: In the absence of required documentation, it is not possible to verify that particular vendors were not suspended or debarred at the time that the applicable agreement or contract was finalized. Repeat Finding: No Recommendation: Spotsylvania School should ensure that employees are following the requirements they have outlined in their procurement policy. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1026 -2021 Pass-Through Agency: Virginia Department of Education Pass-Through Number(s): 179001-600540/452770 Award Period: 3/3/21 – 12/31/24 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Compliance: 2 CFR 200.213 Suspension and Debarment restricts awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. 2 CFR 180.300 states that an entity may determine suspension and debarment status by: (a) Checking SAM (System for Award Management) Exclusions; or (b) Collecting a certification from that person; or (c) Adding a clause or condition to the covered transaction with that person (7) Distribution of work to individuals and firms or economic considerations. Control: Per 2 CFR Section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Spotsylvania Schools could not provide supporting documentation that suspension and debarment status was determined prior to award. Context: The suspension and debarment status for one out of two vendors was not retained related to the Coronavirus and Local Fiscal Recovery Funds Program. Questioned costs: There are no questioned costs related to this finding as the vendors were not federally suspended or debarred. Cause: Spotsylvania Schools did not adhere to established internal controls over suspension and debarment transactions. Effect: In the absence of required documentation, it is not possible to verify that particular vendors were not suspended or debarred at the time that the applicable agreement or contract was finalized. Repeat Finding: No Recommendation: Spotsylvania School should ensure that employees are following the requirements they have outlined in their procurement policy. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1026 -2021 Pass-Through Agency: Virginia Department of Education Pass-Through Number(s): 179001-600540/452770 Award Period: 3/3/21 – 12/31/24 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Compliance: 2 CFR 200.213 Suspension and Debarment restricts awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. 2 CFR 180.300 states that an entity may determine suspension and debarment status by: (a) Checking SAM (System for Award Management) Exclusions; or (b) Collecting a certification from that person; or (c) Adding a clause or condition to the covered transaction with that person (7) Distribution of work to individuals and firms or economic considerations. Control: Per 2 CFR Section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Spotsylvania Schools could not provide supporting documentation that suspension and debarment status was determined prior to award. Context: The suspension and debarment status for one out of two vendors was not retained related to the Coronavirus and Local Fiscal Recovery Funds Program. Questioned costs: There are no questioned costs related to this finding as the vendors were not federally suspended or debarred. Cause: Spotsylvania Schools did not adhere to established internal controls over suspension and debarment transactions. Effect: In the absence of required documentation, it is not possible to verify that particular vendors were not suspended or debarred at the time that the applicable agreement or contract was finalized. Repeat Finding: No Recommendation: Spotsylvania School should ensure that employees are following the requirements they have outlined in their procurement policy. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1026 -2021 Pass-Through Agency: Virginia Department of Education Pass-Through Number(s): 179001-600540/452770 Award Period: 3/3/21 – 12/31/24 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Compliance: 2 CFR 200.213 Suspension and Debarment restricts awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. 2 CFR 180.300 states that an entity may determine suspension and debarment status by: (a) Checking SAM (System for Award Management) Exclusions; or (b) Collecting a certification from that person; or (c) Adding a clause or condition to the covered transaction with that person (7) Distribution of work to individuals and firms or economic considerations. Control: Per 2 CFR Section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Spotsylvania Schools could not provide supporting documentation that suspension and debarment status was determined prior to award. Context: The suspension and debarment status for one out of two vendors was not retained related to the Coronavirus and Local Fiscal Recovery Funds Program. Questioned costs: There are no questioned costs related to this finding as the vendors were not federally suspended or debarred. Cause: Spotsylvania Schools did not adhere to established internal controls over suspension and debarment transactions. Effect: In the absence of required documentation, it is not possible to verify that particular vendors were not suspended or debarred at the time that the applicable agreement or contract was finalized. Repeat Finding: No Recommendation: Spotsylvania School should ensure that employees are following the requirements they have outlined in their procurement policy. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1026 -2021 Pass-Through Agency: Virginia Department of Education Pass-Through Number(s): 179001-600540/452770 Award Period: 3/3/21 – 12/31/24 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Compliance: 2 CFR 200.213 Suspension and Debarment restricts awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. 2 CFR 180.300 states that an entity may determine suspension and debarment status by: (a) Checking SAM (System for Award Management) Exclusions; or (b) Collecting a certification from that person; or (c) Adding a clause or condition to the covered transaction with that person (7) Distribution of work to individuals and firms or economic considerations. Control: Per 2 CFR Section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Spotsylvania Schools could not provide supporting documentation that suspension and debarment status was determined prior to award. Context: The suspension and debarment status for one out of two vendors was not retained related to the Coronavirus and Local Fiscal Recovery Funds Program. Questioned costs: There are no questioned costs related to this finding as the vendors were not federally suspended or debarred. Cause: Spotsylvania Schools did not adhere to established internal controls over suspension and debarment transactions. Effect: In the absence of required documentation, it is not possible to verify that particular vendors were not suspended or debarred at the time that the applicable agreement or contract was finalized. Repeat Finding: No Recommendation: Spotsylvania School should ensure that employees are following the requirements they have outlined in their procurement policy. Views of responsible officials: There is no disagreement with the audit finding.