FAC Explorer

Audit 349955

FY End
2024-06-30
Total Expended
$246.62M
Findings
8
Programs
91
Organization: Prince William County (VA)
Year: 2024 Accepted: 2025-03-28
Auditor: Cherry Bekaert LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
539408 2024-003 Significant Deficiency - N
539409 2024-004 Significant Deficiency - N
539410 2024-003 Significant Deficiency - N
539411 2024-004 Significant Deficiency - N
1115850 2024-003 Significant Deficiency - N
1115851 2024-004 Significant Deficiency - N
1115852 2024-003 Significant Deficiency - N
1115853 2024-004 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
20.205 Highway Planning and Construction $39.48M Yes 0
14.871 Section 8 Housing Choice Vouchers $31.16M Yes 2
84.425 Education Stabilization Fund $22.59M - 0
84.027 Special Education Grants to States $19.21M - 0
84.010 Title I Grants to Local Educational Agencies $14.51M - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $7.26M - 0
93.600 Head Start $4.32M Yes 0
14.218 Community Development Block Grants/entitlement Grants $2.49M Yes 0
84.365 English Language Acquisition State Grants $2.40M - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $2.15M - 0
93.658 Foster Care Title IV-E $2.13M - 0
93.667 Social Services Block Grant $1.58M - 0
93.558 Temporary Assistance for Needy Families $1.44M - 0
16.606 State Criminal Alien Assistance Program $1.26M - 0
93.659 Adoption Assistance $1.23M - 0
84.186 Safe and Drug-Free Schools and Communities_state Grants $1.09M - 0
14.U01 Emergency Housing Vouchers $1.08M - 0
14.879 Mainstream Vouchers $1.05M Yes 2
14.239 Home Investment Partnerships Program $979,000 - 0
84.048 Career and Technical Education -- Basic Grants to States $940,000 - 0
84.181 Special Education-Grants for Infants and Families $837,000 - 0
12.000 Issue of Department of Defense Excess Equipment $764,000 - 0
12.556 Competitive Grants: Promoting K-12 Student Achievement at Military-Connected Schools $724,000 - 0
84.287 Twenty-First Century Community Learning Centers $720,000 - 0
84.041 Impact Aid $677,000 - 0
10.559 Summer Food Service Program for Children $532,000 Yes 0
93.778 Medical Assistance Program $485,000 Yes 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $484,000 - 0
97.067 Homeland Security Grant Program $455,000 - 0
16.575 Crime Victim Assistance $417,000 - 0
97.042 Emergency Management Performance Grants $408,000 - 0
16.753 Congressionally Recommended Awards $373,000 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $356,000 - 0
84.173 Special Education Preschool Grants $347,000 - 0
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $326,000 - 0
84.424 Student Support and Academic Enrichment Program $284,000 - 0
14.241 Housing Opportunities for Persons with Aids $268,000 - 0
84.196 Education for Homeless Children and Youth $247,000 - 0
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $242,000 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $228,000 Yes 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $228,000 - 0
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $214,000 - 0
10.582 Fresh Fruit and Vegetable Program $206,000 Yes 0
97.047 Bric: Building Resilient Infrastructure and Communities $206,000 - 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $200,000 - 0
93.568 Low-Income Home Energy Assistance $196,000 - 0
16.922 Equitable Sharing Program $194,000 - 0
93.788 Opioid Str $189,000 - 0
20.600 State and Community Highway Safety $171,000 - 0
10.558 Child and Adult Care Food Program $133,000 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $122,000 - 0
11.457 Chesapeake Bay Studies $119,000 - 0
14.870 Resident Opportunity and Supportive Services - Service Coordinators $113,000 - 0
14.267 Continuum of Care Program $108,000 - 0
20.607 Alcohol Open Container Requirements $93,000 - 0
12.900 Language Grant Program $91,000 - 0
15.226 Payments in Lieu of Taxes $86,000 - 0
64.009 Veterans Medical Care Benefits $82,000 - 0
07.999 High Intensity Drug Trafficking Area (hidta) Project $75,000 - 0
93.472 Title IV-E Prevention Program $75,000 - 0
10.555 National School Lunch Program $73,000 Yes 0
93.767 Children's Health Insurance Program $69,000 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $56,000 - 0
93.150 Projects for Assistance in Transition From Homelessness (path) $54,000 - 0
93.945 Assistance Programs for Chronic Disease Prevention and Control $51,000 - 0
93.747 Elder Abuse Prevention Interventions Program $50,000 - 0
16.543 Missing Children's Assistance $45,000 - 0
10.553 School Breakfast Program $40,000 Yes 0
14.169 Housing Counseling Assistance Program $40,000 - 0
93.324 State Health Insurance Assistance Program $35,000 - 0
93.053 Nutrition Services Incentive Program $33,000 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $32,000 - 0
16.588 Violence Against Women Formula Grants $31,000 - 0
20.939 Safe Streets and Roads for All $29,000 - 0
84.002 Adult Education - Basic Grants to States $28,000 - 0
14.231 Emergency Solutions Grant Program $26,000 - 0
93.071 Medicare Enrollment Assistance Program $25,000 - 0
16.540 Juvenile Justice and Delinquency Prevention $18,000 - 0
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $17,000 - 0
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $9,000 - 0
93.761 Evidence-Based Falls Prevention Programs Financed Solely by Prevention and Public Health Funds (pphf) $7,000 - 0
93.958 Block Grants for Community Mental Health Services $7,000 - 0
93.090 Guardianship Assistance $5,000 - 0
93.599 Chafee Education and Training Vouchers Program (etv) $5,000 - 0
10.935 Urban Agriculture and Innovative Production $3,000 - 0
93.041 Special Programs for the Aging, Title Vii, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $3,000 - 0
10.576 Senior Farmers Market Nutrition Program $2,000 - 0
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $2,000 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $2,000 - 0
97.024 Emergency Food and Shelter National Board Program $2,000 - 0
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $1,000 - 0

Contacts

Name Title Type
RTSBSRZCEKL1 Terri Whitt Auditee
7037926905 Scott Anderson Auditor
No contacts on file

Notes to SEFA

Title: NOTE (2) – SCOPE OF AUDIT PURSUANT TO TITLE 2 US CODE OF FEDERAL REGULATIONS PART 200, UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes all federal grant activity of the County during fiscal year 2024. This schedule has been prepared on the modified accrual basis of accounting, as defined in Note 1C, of the County’s Annual Comprehensive Financial Report (ACFR). The County operates on a contractual basis with its grant partners, except for some subrecipients, who were awarded funding from the County’s allotment of Coronavirus State and Local Fiscal Recovery Funds (CSLFRF), SLFRF – COVID‐19 (ALN 21.027). De Minimis Rate Used: Y Rate Explanation: The County did use the 10% de minimus indirect cost rate for some grants. Illustration 1‐1 presents the reconciliation of the ACFR Exhibit 5 and 8 and Schedule 40 and the School Board’s separately issued ACFR Exhibit 5 to the SEFA. A copy of the County’s ACFR may be obtained through the County’s website at www.pwcgov.org. A copy of the School Board’s ACFR may be obtained through the School’s website at www.pwcs.edu. See Notes to SEFA for chart / table.
Title: NOTE (3) – COGNIZANT AGENCY Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes all federal grant activity of the County during fiscal year 2024. This schedule has been prepared on the modified accrual basis of accounting, as defined in Note 1C, of the County’s Annual Comprehensive Financial Report (ACFR). The County operates on a contractual basis with its grant partners, except for some subrecipients, who were awarded funding from the County’s allotment of Coronavirus State and Local Fiscal Recovery Funds (CSLFRF), SLFRF – COVID‐19 (ALN 21.027). De Minimis Rate Used: Y Rate Explanation: The County did use the 10% de minimus indirect cost rate for some grants. The U. S. Department of Housing and Urban Development is the County’s cognizant audit agency for the Single Audit.
Title: NOTE (4) – NONCASH FEDERAL AWARDS EXPENDED Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes all federal grant activity of the County during fiscal year 2024. This schedule has been prepared on the modified accrual basis of accounting, as defined in Note 1C, of the County’s Annual Comprehensive Financial Report (ACFR). The County operates on a contractual basis with its grant partners, except for some subrecipients, who were awarded funding from the County’s allotment of Coronavirus State and Local Fiscal Recovery Funds (CSLFRF), SLFRF – COVID‐19 (ALN 21.027). De Minimis Rate Used: Y Rate Explanation: The County did use the 10% de minimus indirect cost rate for some grants. The value of food distribution ‐ commodities received by the County during fiscal year 2024 was $3 (ALN 10.555) and the value of equipment received by the County during fiscal year 2024 was $86 (ALN 97.067). These amounts have been included in the SEFA and in the County’s ACFR. During fiscal year 2024, the County received and expended $4,439 in surplus food commodities from the federal government. At year end, $102 of food commodities received from the federal government have been included in inventories and recorded as unavailable revenue.

Finding Details

Finding 2024-003
Finding 2024‐003: Significant Deficiency and Non‐Material Noncompliance – Housing Voucher Cluster Special Test 8 – Bank Accounts Criteria: The County is required to enter into general depository agreements (“GDA”) with financial institutions in the form required by the United States Department of Housing and Urban Development (“HUD”). The agreements serve as safeguards for federal funds and provide third party rights to HUD. Among the terms in many agreements are requirements for funds to be placed in an interest-bearing account (24 CFR 982.156). Condition: As a result of a HUD audit in FY 2024, the County was informed of the requirement to have separate bank accounts and depository agreements for these federal funds. Cause: The County had the related funds in an interest-bearing account as required but did not have a separate depository agreement. Effect: The County was not in compliance with Special Test 8 requirements per the Compliance Supplement (24 CFR 982.156). Questioned Costs: None Repeat Finding: No Recommendation: The County should separate Housing Voucher Cluster funds into its own separate interest-bearing account with the required depository agreement. Views of Responsible Officials: Management concurs with the finding and recommendations.
Finding 2024-004
Finding 2024‐004: Significant Deficiency and Non‐Material Noncompliance – Housing Voucher Cluster REAC Report Criteria: Per 2 CFR Section 200.303, non‐Federal entities receiving federal awards must establish and maintain internal controls designed to reasonably ensure compliance with federal statutes, regulations, and terms and conditions of the federal award. In accordance with the requirements of this program, grant recipients are to maintain complete and accurate accounts which requires that (1) account balances are properly maintained, (2) records and accounting transactions support a proper roll‐forward of equity, and (3) errors are corrected and detected. Condition: During our testing, we noted that the County’s Real Estate Assessment Center (“REAC”) submission from 2022 and 2023 were rejected by the US Department of Housing and Urban Development (“HUD”) because amounts did not properly roll forward from previous periods. The REAC submission did not meet the requirement of being completed timely and accurately. Cause: The County’s internal control to ensure the accuracy of the REAC submissions was not operating effectively. Effect: Inaccurate record keeping results in unreliable information on which to base decision making. This also resulted in rejected REAC submissions. Questioned Costs: None Repeat Finding: No Recommendation: The County utilizes contractors to assist in HUD REAC submissions. However, a contractor with accounting expertise lacks context related to the activities and administration of the program at the County. We recommend that the individuals overseeing the process of completing HUD REAC submissions conduct thorough reviews of the accounting records that support the REAC submission inputs and that the amounts are reported on the proper Financial Data Schedule Lines within the REAC submission. Views of Responsible Officials: The Office of Housing and Community Development concurs with the finding and recommendations.
Finding 2024-003
Finding 2024‐003: Significant Deficiency and Non‐Material Noncompliance – Housing Voucher Cluster Special Test 8 – Bank Accounts Criteria: The County is required to enter into general depository agreements (“GDA”) with financial institutions in the form required by the United States Department of Housing and Urban Development (“HUD”). The agreements serve as safeguards for federal funds and provide third party rights to HUD. Among the terms in many agreements are requirements for funds to be placed in an interest-bearing account (24 CFR 982.156). Condition: As a result of a HUD audit in FY 2024, the County was informed of the requirement to have separate bank accounts and depository agreements for these federal funds. Cause: The County had the related funds in an interest-bearing account as required but did not have a separate depository agreement. Effect: The County was not in compliance with Special Test 8 requirements per the Compliance Supplement (24 CFR 982.156). Questioned Costs: None Repeat Finding: No Recommendation: The County should separate Housing Voucher Cluster funds into its own separate interest-bearing account with the required depository agreement. Views of Responsible Officials: Management concurs with the finding and recommendations.
Finding 2024-004
Finding 2024‐004: Significant Deficiency and Non‐Material Noncompliance – Housing Voucher Cluster REAC Report Criteria: Per 2 CFR Section 200.303, non‐Federal entities receiving federal awards must establish and maintain internal controls designed to reasonably ensure compliance with federal statutes, regulations, and terms and conditions of the federal award. In accordance with the requirements of this program, grant recipients are to maintain complete and accurate accounts which requires that (1) account balances are properly maintained, (2) records and accounting transactions support a proper roll‐forward of equity, and (3) errors are corrected and detected. Condition: During our testing, we noted that the County’s Real Estate Assessment Center (“REAC”) submission from 2022 and 2023 were rejected by the US Department of Housing and Urban Development (“HUD”) because amounts did not properly roll forward from previous periods. The REAC submission did not meet the requirement of being completed timely and accurately. Cause: The County’s internal control to ensure the accuracy of the REAC submissions was not operating effectively. Effect: Inaccurate record keeping results in unreliable information on which to base decision making. This also resulted in rejected REAC submissions. Questioned Costs: None Repeat Finding: No Recommendation: The County utilizes contractors to assist in HUD REAC submissions. However, a contractor with accounting expertise lacks context related to the activities and administration of the program at the County. We recommend that the individuals overseeing the process of completing HUD REAC submissions conduct thorough reviews of the accounting records that support the REAC submission inputs and that the amounts are reported on the proper Financial Data Schedule Lines within the REAC submission. Views of Responsible Officials: The Office of Housing and Community Development concurs with the finding and recommendations.
Finding 2024-003
Finding 2024‐003: Significant Deficiency and Non‐Material Noncompliance – Housing Voucher Cluster Special Test 8 – Bank Accounts Criteria: The County is required to enter into general depository agreements (“GDA”) with financial institutions in the form required by the United States Department of Housing and Urban Development (“HUD”). The agreements serve as safeguards for federal funds and provide third party rights to HUD. Among the terms in many agreements are requirements for funds to be placed in an interest-bearing account (24 CFR 982.156). Condition: As a result of a HUD audit in FY 2024, the County was informed of the requirement to have separate bank accounts and depository agreements for these federal funds. Cause: The County had the related funds in an interest-bearing account as required but did not have a separate depository agreement. Effect: The County was not in compliance with Special Test 8 requirements per the Compliance Supplement (24 CFR 982.156). Questioned Costs: None Repeat Finding: No Recommendation: The County should separate Housing Voucher Cluster funds into its own separate interest-bearing account with the required depository agreement. Views of Responsible Officials: Management concurs with the finding and recommendations.
Finding 2024-004
Finding 2024‐004: Significant Deficiency and Non‐Material Noncompliance – Housing Voucher Cluster REAC Report Criteria: Per 2 CFR Section 200.303, non‐Federal entities receiving federal awards must establish and maintain internal controls designed to reasonably ensure compliance with federal statutes, regulations, and terms and conditions of the federal award. In accordance with the requirements of this program, grant recipients are to maintain complete and accurate accounts which requires that (1) account balances are properly maintained, (2) records and accounting transactions support a proper roll‐forward of equity, and (3) errors are corrected and detected. Condition: During our testing, we noted that the County’s Real Estate Assessment Center (“REAC”) submission from 2022 and 2023 were rejected by the US Department of Housing and Urban Development (“HUD”) because amounts did not properly roll forward from previous periods. The REAC submission did not meet the requirement of being completed timely and accurately. Cause: The County’s internal control to ensure the accuracy of the REAC submissions was not operating effectively. Effect: Inaccurate record keeping results in unreliable information on which to base decision making. This also resulted in rejected REAC submissions. Questioned Costs: None Repeat Finding: No Recommendation: The County utilizes contractors to assist in HUD REAC submissions. However, a contractor with accounting expertise lacks context related to the activities and administration of the program at the County. We recommend that the individuals overseeing the process of completing HUD REAC submissions conduct thorough reviews of the accounting records that support the REAC submission inputs and that the amounts are reported on the proper Financial Data Schedule Lines within the REAC submission. Views of Responsible Officials: The Office of Housing and Community Development concurs with the finding and recommendations.
Finding 2024-003
Finding 2024‐003: Significant Deficiency and Non‐Material Noncompliance – Housing Voucher Cluster Special Test 8 – Bank Accounts Criteria: The County is required to enter into general depository agreements (“GDA”) with financial institutions in the form required by the United States Department of Housing and Urban Development (“HUD”). The agreements serve as safeguards for federal funds and provide third party rights to HUD. Among the terms in many agreements are requirements for funds to be placed in an interest-bearing account (24 CFR 982.156). Condition: As a result of a HUD audit in FY 2024, the County was informed of the requirement to have separate bank accounts and depository agreements for these federal funds. Cause: The County had the related funds in an interest-bearing account as required but did not have a separate depository agreement. Effect: The County was not in compliance with Special Test 8 requirements per the Compliance Supplement (24 CFR 982.156). Questioned Costs: None Repeat Finding: No Recommendation: The County should separate Housing Voucher Cluster funds into its own separate interest-bearing account with the required depository agreement. Views of Responsible Officials: Management concurs with the finding and recommendations.
Finding 2024-004
Finding 2024‐004: Significant Deficiency and Non‐Material Noncompliance – Housing Voucher Cluster REAC Report Criteria: Per 2 CFR Section 200.303, non‐Federal entities receiving federal awards must establish and maintain internal controls designed to reasonably ensure compliance with federal statutes, regulations, and terms and conditions of the federal award. In accordance with the requirements of this program, grant recipients are to maintain complete and accurate accounts which requires that (1) account balances are properly maintained, (2) records and accounting transactions support a proper roll‐forward of equity, and (3) errors are corrected and detected. Condition: During our testing, we noted that the County’s Real Estate Assessment Center (“REAC”) submission from 2022 and 2023 were rejected by the US Department of Housing and Urban Development (“HUD”) because amounts did not properly roll forward from previous periods. The REAC submission did not meet the requirement of being completed timely and accurately. Cause: The County’s internal control to ensure the accuracy of the REAC submissions was not operating effectively. Effect: Inaccurate record keeping results in unreliable information on which to base decision making. This also resulted in rejected REAC submissions. Questioned Costs: None Repeat Finding: No Recommendation: The County utilizes contractors to assist in HUD REAC submissions. However, a contractor with accounting expertise lacks context related to the activities and administration of the program at the County. We recommend that the individuals overseeing the process of completing HUD REAC submissions conduct thorough reviews of the accounting records that support the REAC submission inputs and that the amounts are reported on the proper Financial Data Schedule Lines within the REAC submission. Views of Responsible Officials: The Office of Housing and Community Development concurs with the finding and recommendations.