FAC Explorer

Audit 346854

FY End
2024-06-30
Total Expended
$9.44M
Findings
8
Programs
41
Organization: County of Nottoway, Virginia (VA)
Year: 2024 Accepted: 2025-03-19
Auditor: Robinson Farmer Cox Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
528796 2024-002 Material Weakness - L
528797 2024-002 Material Weakness - L
528798 2024-002 Material Weakness - L
528799 2024-002 Material Weakness - L
1105238 2024-002 Material Weakness - L
1105239 2024-002 Material Weakness - L
1105240 2024-002 Material Weakness - L
1105241 2024-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
84.425 Covis-19 - American Rescue Plan Elementary and Secondary School Emergency Relief Arp (esser) Fund $2.69M Yes 0
10.555 National School Lunch Program $837,123 Yes 0
84.010 Title I Grants to Local Educational Agencies $798,565 Yes 0
84.027 Special Education Grants to States $722,836 - 0
84.287 Twenty-First Century Community Learning Centers $415,284 - 0
84.424 Student Support and Academic Enrichment Program $408,529 - 0
10.553 School Breakfast Program $332,934 Yes 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $275,549 - 0
93.778 Medical Assistance Program $216,298 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $202,906 Yes 1
93.667 Social Services Block Grant $190,208 - 0
93.558 Temporary Assistance for Needy Families $164,582 - 0
16.710 Public Safety Partnership and Community Policing Grants $150,188 - 0
93.658 Foster Care Title IV-E $113,529 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $75,278 - 0
10.555 Food Distribution -- School $58,973 Yes 0
84.358 Rural Education $51,804 - 0
84.048 Career and Technical Education -- Basic Grants to States $44,507 - 0
93.568 Low-Income Home Energy Assistance $38,133 - 0
16.575 Crime Victim Assistance $34,646 - 0
93.659 Adoption Assistance $34,480 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $34,467 - 0
10.558 Child and Adult Care Food Program $18,672 - 0
10.559 Summer Food Service Program for Children $15,808 Yes 0
20.600 State and Community Highway Safety $15,789 - 0
84.173 Special Education Preschool Grants $15,642 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $13,796 - 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $13,376 - 0
84.196 Education for Homeless Children and Youth $11,768 - 0
97.042 Emergency Management Performance Grants $7,500 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $5,973 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $5,441 - 0
84.365 English Language Acquisition State Grants $5,419 - 0
84.425 Covid-19 - Elementary and Secondary School Emergency Relief (esser) Fund $4,306 Yes 0
10.649 Pandemic Ebt Administrative Costs $3,256 - 0
93.472 Title IV-E Prevention Program $2,932 - 0
93.767 Children's Health Insurance Program $2,474 - 0
93.747 Elder Abuse Prevention Interventions Program $2,326 - 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $745 - 0
93.090 Guardianship Assistance $200 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $132 - 0

Contacts

Name Title Type
RCVMQW96BYS8 Logan Presley Auditee
4346458696 Jay Sanudo, CPA Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation 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. (3) The County did not elect to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The County did not elect to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of County of Nottoway, Virginia 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 Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the Schedule presents only a selected portion of the operations of County of Nottoway, Virginia, it is not intended to and does not present the financial position, changes in net position, or cash flows of County of Nottoway, Virginia.
Title: Note 3 - Food Donation 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. (3) The County did not elect to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The County did not elect to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance. Nonmonetary assistance is reported in the schedule at the fair market value of commodities received or disbursed.
Title: Note 4 - Loan Balances 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. (3) The County did not elect to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The County did not elect to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance. The County has no loans or loan guarantees which are subject to reporting requirements for the current year.
Title: Note 5 - Relationship to Financial Statements 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. (3) The County did not elect to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The County did not elect to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance. Federal expenditures, revenues and capital contributions are reported in the County's basic financial statements as follows: Intergovernmental federal revenues per the basic financial statements: Primary government: General Fund $ 1,469,733 American Rescue Plan Act Fund $ 662,559 Total primary government $ 2,132,292 Component Unit School Board: School Operating Fund $ 6,054,249 School Cafeteria Fund $ 1,263,511 Total component unit school board $ 7,317,760 Total federal expenitures per basic financial statements $ 9,450,052 Less: Payment in Lieu of Taxes $ 7,905 Total federal expenditures per the Schedule of Expenditures of Federal Awards $ 9,442,147

Finding Details

Finding 2024-002
SLFRF compliance reporting Federal Program: CFDA 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recover Funds Criteria: As required by the U.S. Department of the Treasury, recipients of Coronavirus State and Local Fiscal Recover Funds (SLFRF) must submit periodic reports by the specified deadlines to ensure transparency and accountability in the use of funds. Condition: The entity failed to submit the required SLFRF Compliance Report SLT-1908 by the required deadline. Cause: The delay was attributed to insufficient internal controls over federal award reporting. Specifically, there was a lack of a formal process to track and meet compliance deadlines for SLFRF reporting requirements. Effect: SLFRF grant requirements set forth by the U.S. Department of the Treasury were not met. Recommendation: Management should implement robust internal controls to ensure compliance with all federal reporting requirements. Management’s Response: The County concurs with the recommendation and is considering corrective action for FY25.
Finding 2024-002
SLFRF compliance reporting Federal Program: CFDA 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recover Funds Criteria: As required by the U.S. Department of the Treasury, recipients of Coronavirus State and Local Fiscal Recover Funds (SLFRF) must submit periodic reports by the specified deadlines to ensure transparency and accountability in the use of funds. Condition: The entity failed to submit the required SLFRF Compliance Report SLT-1908 by the required deadline. Cause: The delay was attributed to insufficient internal controls over federal award reporting. Specifically, there was a lack of a formal process to track and meet compliance deadlines for SLFRF reporting requirements. Effect: SLFRF grant requirements set forth by the U.S. Department of the Treasury were not met. Recommendation: Management should implement robust internal controls to ensure compliance with all federal reporting requirements. Management’s Response: The County concurs with the recommendation and is considering corrective action for FY25.
Finding 2024-002
SLFRF compliance reporting Federal Program: CFDA 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recover Funds Criteria: As required by the U.S. Department of the Treasury, recipients of Coronavirus State and Local Fiscal Recover Funds (SLFRF) must submit periodic reports by the specified deadlines to ensure transparency and accountability in the use of funds. Condition: The entity failed to submit the required SLFRF Compliance Report SLT-1908 by the required deadline. Cause: The delay was attributed to insufficient internal controls over federal award reporting. Specifically, there was a lack of a formal process to track and meet compliance deadlines for SLFRF reporting requirements. Effect: SLFRF grant requirements set forth by the U.S. Department of the Treasury were not met. Recommendation: Management should implement robust internal controls to ensure compliance with all federal reporting requirements. Management’s Response: The County concurs with the recommendation and is considering corrective action for FY25.
Finding 2024-002
SLFRF compliance reporting Federal Program: CFDA 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recover Funds Criteria: As required by the U.S. Department of the Treasury, recipients of Coronavirus State and Local Fiscal Recover Funds (SLFRF) must submit periodic reports by the specified deadlines to ensure transparency and accountability in the use of funds. Condition: The entity failed to submit the required SLFRF Compliance Report SLT-1908 by the required deadline. Cause: The delay was attributed to insufficient internal controls over federal award reporting. Specifically, there was a lack of a formal process to track and meet compliance deadlines for SLFRF reporting requirements. Effect: SLFRF grant requirements set forth by the U.S. Department of the Treasury were not met. Recommendation: Management should implement robust internal controls to ensure compliance with all federal reporting requirements. Management’s Response: The County concurs with the recommendation and is considering corrective action for FY25.
Finding 2024-002
SLFRF compliance reporting Federal Program: CFDA 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recover Funds Criteria: As required by the U.S. Department of the Treasury, recipients of Coronavirus State and Local Fiscal Recover Funds (SLFRF) must submit periodic reports by the specified deadlines to ensure transparency and accountability in the use of funds. Condition: The entity failed to submit the required SLFRF Compliance Report SLT-1908 by the required deadline. Cause: The delay was attributed to insufficient internal controls over federal award reporting. Specifically, there was a lack of a formal process to track and meet compliance deadlines for SLFRF reporting requirements. Effect: SLFRF grant requirements set forth by the U.S. Department of the Treasury were not met. Recommendation: Management should implement robust internal controls to ensure compliance with all federal reporting requirements. Management’s Response: The County concurs with the recommendation and is considering corrective action for FY25.
Finding 2024-002
SLFRF compliance reporting Federal Program: CFDA 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recover Funds Criteria: As required by the U.S. Department of the Treasury, recipients of Coronavirus State and Local Fiscal Recover Funds (SLFRF) must submit periodic reports by the specified deadlines to ensure transparency and accountability in the use of funds. Condition: The entity failed to submit the required SLFRF Compliance Report SLT-1908 by the required deadline. Cause: The delay was attributed to insufficient internal controls over federal award reporting. Specifically, there was a lack of a formal process to track and meet compliance deadlines for SLFRF reporting requirements. Effect: SLFRF grant requirements set forth by the U.S. Department of the Treasury were not met. Recommendation: Management should implement robust internal controls to ensure compliance with all federal reporting requirements. Management’s Response: The County concurs with the recommendation and is considering corrective action for FY25.
Finding 2024-002
SLFRF compliance reporting Federal Program: CFDA 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recover Funds Criteria: As required by the U.S. Department of the Treasury, recipients of Coronavirus State and Local Fiscal Recover Funds (SLFRF) must submit periodic reports by the specified deadlines to ensure transparency and accountability in the use of funds. Condition: The entity failed to submit the required SLFRF Compliance Report SLT-1908 by the required deadline. Cause: The delay was attributed to insufficient internal controls over federal award reporting. Specifically, there was a lack of a formal process to track and meet compliance deadlines for SLFRF reporting requirements. Effect: SLFRF grant requirements set forth by the U.S. Department of the Treasury were not met. Recommendation: Management should implement robust internal controls to ensure compliance with all federal reporting requirements. Management’s Response: The County concurs with the recommendation and is considering corrective action for FY25.
Finding 2024-002
SLFRF compliance reporting Federal Program: CFDA 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recover Funds Criteria: As required by the U.S. Department of the Treasury, recipients of Coronavirus State and Local Fiscal Recover Funds (SLFRF) must submit periodic reports by the specified deadlines to ensure transparency and accountability in the use of funds. Condition: The entity failed to submit the required SLFRF Compliance Report SLT-1908 by the required deadline. Cause: The delay was attributed to insufficient internal controls over federal award reporting. Specifically, there was a lack of a formal process to track and meet compliance deadlines for SLFRF reporting requirements. Effect: SLFRF grant requirements set forth by the U.S. Department of the Treasury were not met. Recommendation: Management should implement robust internal controls to ensure compliance with all federal reporting requirements. Management’s Response: The County concurs with the recommendation and is considering corrective action for FY25.