FAC Explorer

Audit 34865

FY End
2022-06-30
Total Expended
$4.75M
Findings
2
Programs
25
Organization: Rockbridge Area Social Services Board (VA)
Year: 2022 Accepted: 2023-06-26
Auditor: Robinson Farmer Cox Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
36662 2022-002 Material Weakness - B
613104 2022-002 Material Weakness - B

Programs

ALN Program Spent Major Findings
21.019 Coronavirus Relief Fund $187,839 - 0
84.010 Title I Grants to Local Educational Agencies $179,966 - 0
93.659 Adoption Assistance $126,216 - 0
10.555 National School Lunch Program $123,272 - 0
84.287 Twenty-First Century Community Learning Centers $120,000 - 0
10.553 School Breakfast Program $67,191 - 0
16.575 Crime Victim Assistance $49,492 - 0
84.027 Special Education_grants to States $41,567 - 0
84.048 Career and Technical Education -- Basic Grants to States $25,002 - 0
84.425 Education Stabilization Fund $22,577 Yes 0
93.658 Foster Care_title IV-E $20,159 - 0
84.367 Improving Teacher Quality State Grants $19,760 - 0
93.667 Social Services Block Grant $19,137 - 0
84.424 Student Support and Academic Enrichment Program $16,147 - 0
10.559 Summer Food Service Program for Children $12,327 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $11,000 - 0
97.042 Emergency Management Performance Grants $7,500 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $6,459 Yes 0
93.556 Promoting Safe and Stable Families $2,755 - 0
84.173 Special Education_preschool Grants $2,642 - 0
66.466 Chesapeake Bay Program $2,260 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $1,035 - 0
10.614 Scientific Cooperation Exchange Program with China $614 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $250 - 0
93.558 Temporary Assistance for Needy Families $39 - 0

Contacts

Name Title Type
XKYYRMN2LJE8 Charles Clemmer Auditee
5402618602 Saidee Begoon Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principals contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of Buena Vista, Virginia under programs of the federal government for the year ended June 30, 2022. 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 City of Buena Vista, Virginia, it is not intended to and does not present the financial position, change in net position, or cash flows of the City of Buena Vista, Virginia.
Title: FOOD DISTRIBUTION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principals contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed.
Title: SUBRECIPIENTS Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principals contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. No awards were passed through to subrecipients.
Title: LOANS Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principals contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The City did not have any loans or loan guarantees which are subject to reporting requirements in the current year.
Title: RELATIONSHIP TO FINANCIAL STATEMENTS Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principals contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Federal expenditures, revenues, and capital contributions are reported in the City's basic financial statements as follows:Intergovernmental federal revenues per the basic financial statements: Primary government: Governmental funds$ 2,202,907 Enterprise funds 7,424 Total primary government$ 2,210,331 Discretely presented component unit - School Board: School operating fund$ 1,887,061 School cafeteria fund 653,515 Total discretely presented component unit - School Board$ 2,540,576 Total federal expenditures per the Schedule of Expenditures of Federal awards$ 4,750,907
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principals contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. 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. City of Buena Vista, Virginia has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Pass-through identifying numbers are presented where available.

Finding Details

Finding 2022-002
Department of Education 2022-02 Compliance Finding and Material Weakness 84.425 Education Stabilization Fund Criteria and Condition: Per the Office of Management and Budget Compliance Supplement and the Cost Principles for for State, Local, and Indian Tribe Governments, claims for reimbursements must be for actual costs incurred. Context: During a test of disbursements, we observed that an invoice was submitted for reimbursement to Virginia Department of Education under the Education Stabilization Fund (ESSER) as well under the Coronavirus State and Local Fiscal Recovery Funds to Support HVAC Replacement. Under the terms of the Coronavirus State and Local Fiscal Recovery Funds to Support HVAC Replacement, there is a 100% local match required, which could be funded with ESSER funding. The School Board total HVAC project cost was $224,856 and the school board received reimbursement in the amount of $424,856 ($224,856 under ESSER and $200,000 under ARPA HVAC). Cause: The School Board received reimbursement for the HVAC project in excess of the allowable amount under conditions of the grants. Effect: Federal revenues and expenditures of federal awards exceeded the allowable amount by $200,000. Questioned Costs: Total allowable costs for the HVAC project were $224,856. Half of the project costs were eligible for funding under each program (ESSER and HVAC ARPA). Total grant reimbursement amounted to $424,856. Therefore, $200,000 is considered questioned costs. Recommendation: The School Board should thoroughly review the terms and conditions of federal awards before submitting reimbursement requests to ensure compliance with federal programs guidelines. Views of Responsible Officials and Planned Corrective Actions: Management will review terms and conditions of federal awards before submitting reimbursement requests to ensure compliance. The School Board will issue a check in the amount of $200,000 and return the excess funds to the Virginia Department of Education.
Finding 2022-002
Department of Education 2022-02 Compliance Finding and Material Weakness 84.425 Education Stabilization Fund Criteria and Condition: Per the Office of Management and Budget Compliance Supplement and the Cost Principles for for State, Local, and Indian Tribe Governments, claims for reimbursements must be for actual costs incurred. Context: During a test of disbursements, we observed that an invoice was submitted for reimbursement to Virginia Department of Education under the Education Stabilization Fund (ESSER) as well under the Coronavirus State and Local Fiscal Recovery Funds to Support HVAC Replacement. Under the terms of the Coronavirus State and Local Fiscal Recovery Funds to Support HVAC Replacement, there is a 100% local match required, which could be funded with ESSER funding. The School Board total HVAC project cost was $224,856 and the school board received reimbursement in the amount of $424,856 ($224,856 under ESSER and $200,000 under ARPA HVAC). Cause: The School Board received reimbursement for the HVAC project in excess of the allowable amount under conditions of the grants. Effect: Federal revenues and expenditures of federal awards exceeded the allowable amount by $200,000. Questioned Costs: Total allowable costs for the HVAC project were $224,856. Half of the project costs were eligible for funding under each program (ESSER and HVAC ARPA). Total grant reimbursement amounted to $424,856. Therefore, $200,000 is considered questioned costs. Recommendation: The School Board should thoroughly review the terms and conditions of federal awards before submitting reimbursement requests to ensure compliance with federal programs guidelines. Views of Responsible Officials and Planned Corrective Actions: Management will review terms and conditions of federal awards before submitting reimbursement requests to ensure compliance. The School Board will issue a check in the amount of $200,000 and return the excess funds to the Virginia Department of Education.