FAC Explorer

Audit 343176

FY End
2024-06-30
Total Expended
$7.43M
Findings
12
Programs
36
Organization: County of Patrick, Virginia (VA)
Year: 2024 Accepted: 2025-02-20
Auditor: Robinson Farmer Cox Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
523970 2024-003 - - L
523971 2024-003 - - L
523972 2024-003 - - L
523973 2024-003 - - L
523974 2024-002 - - N
523975 2024-002 - - N
1100412 2024-003 - - L
1100413 2024-003 - - L
1100414 2024-003 - - L
1100415 2024-003 - - L
1100416 2024-002 - - N
1100417 2024-002 - - N

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $962,964 Yes 1
84.010 Title I Grants to Local Educational Agencies $767,566 Yes 0
10.553 School Breakfast Program $565,906 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $397,598 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $363,796 Yes 1
93.778 Medical Assistance Program $317,315 - 0
93.667 Social Services Block Grant $300,082 - 0
93.659 Adoption Assistance $226,871 - 0
93.658 Foster Care Title IV-E $190,509 - 0
93.558 Temporary Assistance for Needy Families $171,021 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $105,620 - 0
10.555 National School Lunch Program $95,004 - 0
84.358 Rural Education $70,870 - 0
84.424 Student Support and Academic Enrichment Program $65,273 - 0
84.048 Career and Technical Education -- Basic Grants to States $55,133 - 0
16.588 Violence Against Women Formula Grants $45,000 - 0
16.575 Crime Victim Assistance $44,100 - 0
84.027 Special Education Grants to States $42,794 Yes 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $41,189 - 0
93.568 Low-Income Home Energy Assistance $39,117 - 0
84.173 Special Education Preschool Grants $22,078 Yes 0
20.607 Alcohol Open Container Requirements $15,007 - 0
10.559 Summer Food Service Program for Children $14,874 - 0
20.600 State and Community Highway Safety $13,802 - 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $12,472 - 0
10.558 Child and Adult Care Food Program $6,013 - 0
93.472 Title IV-E Prevention Program $4,335 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $4,017 - 0
93.090 Guardianship Assistance $3,896 - 0
93.767 Children's Health Insurance Program $3,678 - 0
10.649 Pandemic Ebt Administrative Costs $3,256 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $1,752 - 0
10.574 Team Nutrition Grants $875 - 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $759 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $198 - 0
93.747 Elder Abuse Prevention Interventions Program $171 - 0

Contacts

Name Title Type
C84LTJNKZF45 Lori Jones Auditee
2766932003 Scott Wickham Auditor
No contacts on file

Notes to SEFA

Title: Note 1 -- Basis of Presentation Accounting Policies: Note 2 -- Summary of Significant Accounting Policies (1) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. (2) Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The County did not elect an indirect cost rate because they only request direct costs for reimbursement. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the County of Patrick, Virginia, its blended component unit Patrick County Public Service Authority, and its discretely presented component unit - School Board under programs of the federal government for the year ended June 30, 2024. The information 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, (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County.
Title: Note 3 -- Food Donation Accounting Policies: Note 2 -- Summary of Significant Accounting Policies (1) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. (2) Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The County did not elect an indirect cost rate because they only request direct costs for reimbursement. Nonmonetary assistance is reported in the schedule at the fair market value of commodities received and disbursed. At June 30, 2024, the School Board had $25,907 in food commodities inventory.
Title: Note 4 -- Subrecipients: Accounting Policies: Note 2 -- Summary of Significant Accounting Policies (1) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. (2) Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The County did not elect an indirect cost rate because they only request direct costs for reimbursement. The County did not have any subrecipients during fiscal year 2024.
Title: Note 5 -- Relationship to the Financial Statements Accounting Policies: Note 2 -- Summary of Significant Accounting Policies (1) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. (2) Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The County did not elect an indirect cost rate because they only request direct costs for reimbursement. Federal expenditures, revenues and capital contributions are reported in the County's basic financial statements as follows: see chart in Notes to SEFA

Finding Details

Finding 2024-003
Program Titles: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA) Assistance Listing Number: 21.027 Pass-through Entity:N/A - Direct funding Compliance Requirement: Reporting Finding Type: Noncompliance Criteria:The County is required to complete annual performance reporting in the Project and Expenditure Report within the Treasury's Office of Recovery Program's (ORP) reporting portal. Condition:The County submitted the required report for the year ending March 31, 2024 in a timely manner but used information as of December 31, 2023 instead of March 31, 2024. As a result, the amount of expenditures included in the report is incorrect. Questioned Costs:None Context: The County submitted a report showing cumulative expenditures for the program of $1,868,783 as of March 31, 2024, but it should have reported $2,014,405. The $1,868,783 amount that was reported was actually the balance as of December 31, 2023 and reported by mistake due to a misunderstanding. Effect: The reported expenditures in the annual reporting is incorrect. Cause:The federal program is fairly new and the reporting module and guidance has changed several times. As such, County staff misunderstood the reporting time period. The ORP portal is locked so the report can not be corrected. Recommendation: Management should implement a process to review federal reportings to ensure they are accurate and follow up to date guidance. Management's Response: Management will review its process for submitting federal reporting for all federal assistance funds. Further, the County will get the reporting up to date and accurate with the March 31, 2025 reporting.
Finding 2024-003
Program Titles: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA) Assistance Listing Number: 21.027 Pass-through Entity:N/A - Direct funding Compliance Requirement: Reporting Finding Type: Noncompliance Criteria:The County is required to complete annual performance reporting in the Project and Expenditure Report within the Treasury's Office of Recovery Program's (ORP) reporting portal. Condition:The County submitted the required report for the year ending March 31, 2024 in a timely manner but used information as of December 31, 2023 instead of March 31, 2024. As a result, the amount of expenditures included in the report is incorrect. Questioned Costs:None Context: The County submitted a report showing cumulative expenditures for the program of $1,868,783 as of March 31, 2024, but it should have reported $2,014,405. The $1,868,783 amount that was reported was actually the balance as of December 31, 2023 and reported by mistake due to a misunderstanding. Effect: The reported expenditures in the annual reporting is incorrect. Cause:The federal program is fairly new and the reporting module and guidance has changed several times. As such, County staff misunderstood the reporting time period. The ORP portal is locked so the report can not be corrected. Recommendation: Management should implement a process to review federal reportings to ensure they are accurate and follow up to date guidance. Management's Response: Management will review its process for submitting federal reporting for all federal assistance funds. Further, the County will get the reporting up to date and accurate with the March 31, 2025 reporting.
Finding 2024-003
Program Titles: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA) Assistance Listing Number: 21.027 Pass-through Entity:N/A - Direct funding Compliance Requirement: Reporting Finding Type: Noncompliance Criteria:The County is required to complete annual performance reporting in the Project and Expenditure Report within the Treasury's Office of Recovery Program's (ORP) reporting portal. Condition:The County submitted the required report for the year ending March 31, 2024 in a timely manner but used information as of December 31, 2023 instead of March 31, 2024. As a result, the amount of expenditures included in the report is incorrect. Questioned Costs:None Context: The County submitted a report showing cumulative expenditures for the program of $1,868,783 as of March 31, 2024, but it should have reported $2,014,405. The $1,868,783 amount that was reported was actually the balance as of December 31, 2023 and reported by mistake due to a misunderstanding. Effect: The reported expenditures in the annual reporting is incorrect. Cause:The federal program is fairly new and the reporting module and guidance has changed several times. As such, County staff misunderstood the reporting time period. The ORP portal is locked so the report can not be corrected. Recommendation: Management should implement a process to review federal reportings to ensure they are accurate and follow up to date guidance. Management's Response: Management will review its process for submitting federal reporting for all federal assistance funds. Further, the County will get the reporting up to date and accurate with the March 31, 2025 reporting.
Finding 2024-003
Program Titles: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA) Assistance Listing Number: 21.027 Pass-through Entity:N/A - Direct funding Compliance Requirement: Reporting Finding Type: Noncompliance Criteria:The County is required to complete annual performance reporting in the Project and Expenditure Report within the Treasury's Office of Recovery Program's (ORP) reporting portal. Condition:The County submitted the required report for the year ending March 31, 2024 in a timely manner but used information as of December 31, 2023 instead of March 31, 2024. As a result, the amount of expenditures included in the report is incorrect. Questioned Costs:None Context: The County submitted a report showing cumulative expenditures for the program of $1,868,783 as of March 31, 2024, but it should have reported $2,014,405. The $1,868,783 amount that was reported was actually the balance as of December 31, 2023 and reported by mistake due to a misunderstanding. Effect: The reported expenditures in the annual reporting is incorrect. Cause:The federal program is fairly new and the reporting module and guidance has changed several times. As such, County staff misunderstood the reporting time period. The ORP portal is locked so the report can not be corrected. Recommendation: Management should implement a process to review federal reportings to ensure they are accurate and follow up to date guidance. Management's Response: Management will review its process for submitting federal reporting for all federal assistance funds. Further, the County will get the reporting up to date and accurate with the March 31, 2025 reporting.
Finding 2024-002
2024-002 Finding in accordance with 2 CFR section 200.516(a) Program Titles: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425 Pass-through Entity: Virginia Department of Education Compliance Requirement: Special Tests and Provisions Finding Type: Noncompliance Criteria: Construction contracts, in excess of $2,000 financed by federal assistance funds, shall include a provision that the contractor or subcontractor pay prevailing wage rates established by the Department of Labor (DOL). In addition, the contractor or subcontractor must submit to the nonfederal entity a copy of the payroll and a statement of compliance weekly. Condition: A Federally funded construction contract did not include the provision that the contractor or subcontractor must pay prevailing wage rates established by the DOL nor did the School Board receive certified payrolls from the contractor. Questioned Costs: Unknown Context: The contracts with this vendor in total were in the amount of $165,720 for renovations at Blue Ridge Elementary. The School Board had program expenditures totaling $1,042,347 and it appears there were only two vendors that were required to comply with these Special Tests and Provisions. The other contractor complied with these requirements. Effect: Unable to determine if prevailing wage rates were paid on the construction contract. Cause: The federal program is fairly new and the compliance requirement was not known by School Board personnel. In addition, guidance from the federal government was not provided by the State Funding Agency. Recommendation: Management should implement a process to review compliance requirements for all federal assistance funds grants to ensure that all compliance requirements have been met. Management's Response: Management will review its process for reviewing compliance requirements for all federal assistance funds.
Finding 2024-002
2024-002 Finding in accordance with 2 CFR section 200.516(a) Program Titles: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425 Pass-through Entity: Virginia Department of Education Compliance Requirement: Special Tests and Provisions Finding Type: Noncompliance Criteria: Construction contracts, in excess of $2,000 financed by federal assistance funds, shall include a provision that the contractor or subcontractor pay prevailing wage rates established by the Department of Labor (DOL). In addition, the contractor or subcontractor must submit to the nonfederal entity a copy of the payroll and a statement of compliance weekly. Condition: A Federally funded construction contract did not include the provision that the contractor or subcontractor must pay prevailing wage rates established by the DOL nor did the School Board receive certified payrolls from the contractor. Questioned Costs: Unknown Context: The contracts with this vendor in total were in the amount of $165,720 for renovations at Blue Ridge Elementary. The School Board had program expenditures totaling $1,042,347 and it appears there were only two vendors that were required to comply with these Special Tests and Provisions. The other contractor complied with these requirements. Effect: Unable to determine if prevailing wage rates were paid on the construction contract. Cause: The federal program is fairly new and the compliance requirement was not known by School Board personnel. In addition, guidance from the federal government was not provided by the State Funding Agency. Recommendation: Management should implement a process to review compliance requirements for all federal assistance funds grants to ensure that all compliance requirements have been met. Management's Response: Management will review its process for reviewing compliance requirements for all federal assistance funds.
Finding 2024-003
Program Titles: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA) Assistance Listing Number: 21.027 Pass-through Entity:N/A - Direct funding Compliance Requirement: Reporting Finding Type: Noncompliance Criteria:The County is required to complete annual performance reporting in the Project and Expenditure Report within the Treasury's Office of Recovery Program's (ORP) reporting portal. Condition:The County submitted the required report for the year ending March 31, 2024 in a timely manner but used information as of December 31, 2023 instead of March 31, 2024. As a result, the amount of expenditures included in the report is incorrect. Questioned Costs:None Context: The County submitted a report showing cumulative expenditures for the program of $1,868,783 as of March 31, 2024, but it should have reported $2,014,405. The $1,868,783 amount that was reported was actually the balance as of December 31, 2023 and reported by mistake due to a misunderstanding. Effect: The reported expenditures in the annual reporting is incorrect. Cause:The federal program is fairly new and the reporting module and guidance has changed several times. As such, County staff misunderstood the reporting time period. The ORP portal is locked so the report can not be corrected. Recommendation: Management should implement a process to review federal reportings to ensure they are accurate and follow up to date guidance. Management's Response: Management will review its process for submitting federal reporting for all federal assistance funds. Further, the County will get the reporting up to date and accurate with the March 31, 2025 reporting.
Finding 2024-003
Program Titles: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA) Assistance Listing Number: 21.027 Pass-through Entity:N/A - Direct funding Compliance Requirement: Reporting Finding Type: Noncompliance Criteria:The County is required to complete annual performance reporting in the Project and Expenditure Report within the Treasury's Office of Recovery Program's (ORP) reporting portal. Condition:The County submitted the required report for the year ending March 31, 2024 in a timely manner but used information as of December 31, 2023 instead of March 31, 2024. As a result, the amount of expenditures included in the report is incorrect. Questioned Costs:None Context: The County submitted a report showing cumulative expenditures for the program of $1,868,783 as of March 31, 2024, but it should have reported $2,014,405. The $1,868,783 amount that was reported was actually the balance as of December 31, 2023 and reported by mistake due to a misunderstanding. Effect: The reported expenditures in the annual reporting is incorrect. Cause:The federal program is fairly new and the reporting module and guidance has changed several times. As such, County staff misunderstood the reporting time period. The ORP portal is locked so the report can not be corrected. Recommendation: Management should implement a process to review federal reportings to ensure they are accurate and follow up to date guidance. Management's Response: Management will review its process for submitting federal reporting for all federal assistance funds. Further, the County will get the reporting up to date and accurate with the March 31, 2025 reporting.
Finding 2024-003
Program Titles: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA) Assistance Listing Number: 21.027 Pass-through Entity:N/A - Direct funding Compliance Requirement: Reporting Finding Type: Noncompliance Criteria:The County is required to complete annual performance reporting in the Project and Expenditure Report within the Treasury's Office of Recovery Program's (ORP) reporting portal. Condition:The County submitted the required report for the year ending March 31, 2024 in a timely manner but used information as of December 31, 2023 instead of March 31, 2024. As a result, the amount of expenditures included in the report is incorrect. Questioned Costs:None Context: The County submitted a report showing cumulative expenditures for the program of $1,868,783 as of March 31, 2024, but it should have reported $2,014,405. The $1,868,783 amount that was reported was actually the balance as of December 31, 2023 and reported by mistake due to a misunderstanding. Effect: The reported expenditures in the annual reporting is incorrect. Cause:The federal program is fairly new and the reporting module and guidance has changed several times. As such, County staff misunderstood the reporting time period. The ORP portal is locked so the report can not be corrected. Recommendation: Management should implement a process to review federal reportings to ensure they are accurate and follow up to date guidance. Management's Response: Management will review its process for submitting federal reporting for all federal assistance funds. Further, the County will get the reporting up to date and accurate with the March 31, 2025 reporting.
Finding 2024-003
Program Titles: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA) Assistance Listing Number: 21.027 Pass-through Entity:N/A - Direct funding Compliance Requirement: Reporting Finding Type: Noncompliance Criteria:The County is required to complete annual performance reporting in the Project and Expenditure Report within the Treasury's Office of Recovery Program's (ORP) reporting portal. Condition:The County submitted the required report for the year ending March 31, 2024 in a timely manner but used information as of December 31, 2023 instead of March 31, 2024. As a result, the amount of expenditures included in the report is incorrect. Questioned Costs:None Context: The County submitted a report showing cumulative expenditures for the program of $1,868,783 as of March 31, 2024, but it should have reported $2,014,405. The $1,868,783 amount that was reported was actually the balance as of December 31, 2023 and reported by mistake due to a misunderstanding. Effect: The reported expenditures in the annual reporting is incorrect. Cause:The federal program is fairly new and the reporting module and guidance has changed several times. As such, County staff misunderstood the reporting time period. The ORP portal is locked so the report can not be corrected. Recommendation: Management should implement a process to review federal reportings to ensure they are accurate and follow up to date guidance. Management's Response: Management will review its process for submitting federal reporting for all federal assistance funds. Further, the County will get the reporting up to date and accurate with the March 31, 2025 reporting.
Finding 2024-002
2024-002 Finding in accordance with 2 CFR section 200.516(a) Program Titles: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425 Pass-through Entity: Virginia Department of Education Compliance Requirement: Special Tests and Provisions Finding Type: Noncompliance Criteria: Construction contracts, in excess of $2,000 financed by federal assistance funds, shall include a provision that the contractor or subcontractor pay prevailing wage rates established by the Department of Labor (DOL). In addition, the contractor or subcontractor must submit to the nonfederal entity a copy of the payroll and a statement of compliance weekly. Condition: A Federally funded construction contract did not include the provision that the contractor or subcontractor must pay prevailing wage rates established by the DOL nor did the School Board receive certified payrolls from the contractor. Questioned Costs: Unknown Context: The contracts with this vendor in total were in the amount of $165,720 for renovations at Blue Ridge Elementary. The School Board had program expenditures totaling $1,042,347 and it appears there were only two vendors that were required to comply with these Special Tests and Provisions. The other contractor complied with these requirements. Effect: Unable to determine if prevailing wage rates were paid on the construction contract. Cause: The federal program is fairly new and the compliance requirement was not known by School Board personnel. In addition, guidance from the federal government was not provided by the State Funding Agency. Recommendation: Management should implement a process to review compliance requirements for all federal assistance funds grants to ensure that all compliance requirements have been met. Management's Response: Management will review its process for reviewing compliance requirements for all federal assistance funds.
Finding 2024-002
2024-002 Finding in accordance with 2 CFR section 200.516(a) Program Titles: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425 Pass-through Entity: Virginia Department of Education Compliance Requirement: Special Tests and Provisions Finding Type: Noncompliance Criteria: Construction contracts, in excess of $2,000 financed by federal assistance funds, shall include a provision that the contractor or subcontractor pay prevailing wage rates established by the Department of Labor (DOL). In addition, the contractor or subcontractor must submit to the nonfederal entity a copy of the payroll and a statement of compliance weekly. Condition: A Federally funded construction contract did not include the provision that the contractor or subcontractor must pay prevailing wage rates established by the DOL nor did the School Board receive certified payrolls from the contractor. Questioned Costs: Unknown Context: The contracts with this vendor in total were in the amount of $165,720 for renovations at Blue Ridge Elementary. The School Board had program expenditures totaling $1,042,347 and it appears there were only two vendors that were required to comply with these Special Tests and Provisions. The other contractor complied with these requirements. Effect: Unable to determine if prevailing wage rates were paid on the construction contract. Cause: The federal program is fairly new and the compliance requirement was not known by School Board personnel. In addition, guidance from the federal government was not provided by the State Funding Agency. Recommendation: Management should implement a process to review compliance requirements for all federal assistance funds grants to ensure that all compliance requirements have been met. Management's Response: Management will review its process for reviewing compliance requirements for all federal assistance funds.