FAC Explorer

Audit 337635

FY End
2024-06-30
Total Expended
$19.11M
Findings
12
Programs
41
Organization: County of Amherst, Virginia (VA)
Year: 2024 Accepted: 2025-01-14
Auditor: Brown Edwards & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
519108 2024-002 - Yes P
519109 2024-002 - Yes P
519110 2024-002 - Yes P
519111 2024-002 - Yes P
519112 2024-002 - Yes P
519113 2024-002 - Yes P
1095550 2024-002 - Yes P
1095551 2024-002 - Yes P
1095552 2024-002 - Yes P
1095553 2024-002 - Yes P
1095554 2024-002 - Yes P
1095555 2024-002 - Yes P

Programs

ALN Program Spent Major Findings
11.307 Economic Adjustment Assistance $3.52M Yes 1
10.555 National School Lunch Program $1.69M - 0
84.027 Special Education Grants to States $1.16M - 0
84.010 Title I Grants to Local Educational Agencies $1.02M - 0
10.553 School Breakfast Program $717,401 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $647,947 - 0
93.778 Medical Assistance Program $628,719 - 0
84.002 Adult Education - Basic Grants to States $527,295 - 0
93.659 Adoption Assistance $344,812 - 0
93.667 Social Services Block Grant $282,423 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $279,000 Yes 1
93.558 Temporary Assistance for Needy Families $267,412 - 0
93.658 Foster Care Title IV-E $230,274 - 0
15.226 Payment in Lieu of Taxes $160,407 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $141,818 - 0
84.184 School Safely National Activities $135,106 - 0
84.424 Student Support and Academic Enrichment Program $111,691 - 0
84.048 Career and Technical Education -- Basic Grants to States $90,701 - 0
10.559 Summer Food Service Program for Children $79,367 - 0
21.032 Local Assistance and Tribal Consistency Fund $76,597 - 0
16.575 Crime Victim Assistance $70,784 - 0
10.665 Schools and Roads - Grants to States $68,520 - 0
10.558 Child and Adult Care Food Program $62,751 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $60,084 - 0
93.568 Low-Income Home Energy Assistance $57,618 - 0
84.425 Education Stabilization Fund $27,456 Yes 1
84.173 Special Education Preschool Grants $27,021 - 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $24,841 - 0
20.600 State and Community Highway Safety $21,002 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $20,417 - 0
20.607 Alcohol Open Container Requirements $12,914 - 0
93.090 Guardianship Assistance $12,159 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $9,270 - 0
93.472 Title IV-E Prevention Program $7,135 - 0
93.767 Children's Health Insurance Program $6,019 - 0
84.031 Higher Education Institutional Aid $5,913 - 0
10.649 Pandemic Ebt Administrative Costs $3,256 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $2,485 - 0
93.747 Elder Abuse Prevention Interventions Program $1,806 - 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $1,042 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $296 - 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, 2024, the County had no outstanding loan balances requiring continuing disclosure.

Finding Details

Finding 2024-002
2024-002: Economic Adjustment Assistance – AL #11.307, Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027; 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, 2023 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 August 30, 2024. Effect The County’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 Fiscal year 2024 and all future reports will be submitted on time.
Finding 2024-002
2024-002: Economic Adjustment Assistance – AL #11.307, Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027; 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, 2023 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 August 30, 2024. Effect The County’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 Fiscal year 2024 and all future reports will be submitted on time.
Finding 2024-002
2024-002: Economic Adjustment Assistance – AL #11.307, Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027; 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, 2023 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 August 30, 2024. Effect The County’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 Fiscal year 2024 and all future reports will be submitted on time.
Finding 2024-002
2024-002: Economic Adjustment Assistance – AL #11.307, Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027; 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, 2023 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 August 30, 2024. Effect The County’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 Fiscal year 2024 and all future reports will be submitted on time.
Finding 2024-002
2024-002: Economic Adjustment Assistance – AL #11.307, Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027; 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, 2023 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 August 30, 2024. Effect The County’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 Fiscal year 2024 and all future reports will be submitted on time.
Finding 2024-002
2024-002: Economic Adjustment Assistance – AL #11.307, Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027; 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, 2023 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 August 30, 2024. Effect The County’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 Fiscal year 2024 and all future reports will be submitted on time.
Finding 2024-002
2024-002: Economic Adjustment Assistance – AL #11.307, Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027; 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, 2023 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 August 30, 2024. Effect The County’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 Fiscal year 2024 and all future reports will be submitted on time.
Finding 2024-002
2024-002: Economic Adjustment Assistance – AL #11.307, Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027; 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, 2023 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 August 30, 2024. Effect The County’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 Fiscal year 2024 and all future reports will be submitted on time.
Finding 2024-002
2024-002: Economic Adjustment Assistance – AL #11.307, Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027; 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, 2023 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 August 30, 2024. Effect The County’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 Fiscal year 2024 and all future reports will be submitted on time.
Finding 2024-002
2024-002: Economic Adjustment Assistance – AL #11.307, Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027; 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, 2023 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 August 30, 2024. Effect The County’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 Fiscal year 2024 and all future reports will be submitted on time.
Finding 2024-002
2024-002: Economic Adjustment Assistance – AL #11.307, Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027; 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, 2023 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 August 30, 2024. Effect The County’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 Fiscal year 2024 and all future reports will be submitted on time.
Finding 2024-002
2024-002: Economic Adjustment Assistance – AL #11.307, Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027; 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, 2023 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 August 30, 2024. Effect The County’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 Fiscal year 2024 and all future reports will be submitted on time.