Audit 354535

FY End

2024-06-30

Total Expended

$15.69M

Findings

Programs

Organization: County of Scott, Virginia (VA)

Year: 2024 Accepted: 2025-04-24

Auditor: Robinson Farmer Cox Associates

Organization Exclusion Status:

Checking exclusion status...

Findings

ID	Ref	Severity	Repeat	Requirement
555833	2024-005	-	-	L
555834	2024-005	-	-	L
555835	2024-005	-	-	L
555836	2024-005	-	-	L
555837	2024-005	-	-	L
555838	2024-005	-	-	L
1132275	2024-005	-	-	L
1132276	2024-005	-	-	L
1132277	2024-005	-	-	L
1132278	2024-005	-	-	L
1132279	2024-005	-	-	L
1132280	2024-005	-	-	L

Programs

ALN	Program	Spent	Major	Findings
84.425	Education Stabilization Fund	$2.44M	Yes	0
93.600	Head Start	$2.23M	-	0
10.555	National School Lunch Program	$1.47M	Yes	1
84.010	Title I Grants to Local Educational Agencies	$1.17M	Yes	0
84.027	Special Education Grants to States	$885,579	-	0
10.553	School Breakfast Program	$582,912	Yes	1
10.561	State Administrative Matching Grants for the Supplemental Nutrition Assistance Program	$578,212	Yes	0
84.287	Twenty-First Century Community Learning Centers	$490,133	-	0
93.667	Social Services Block Grant	$469,969	-	0
93.778	Medical Assistance Program	$451,645	-	0
10.558	Child and Adult Care Food Program	$430,025	-	0
93.659	Adoption Assistance	$407,052	-	0
23.002	Appalachian Area Development	$395,635	-	0
14.228	Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii	$377,259	-	0
93.558	Temporary Assistance for Needy Families	$318,534	-	0
93.658	Foster Care Title IV-E	$294,660	-	0
21.032	Local Assistance and Tribal Consistency Fund	$178,211	-	0
84.184	School Safely National Activities	$166,323	-	0
84.367	Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants)	$153,287	-	0
10.579	Child Nutrition Discretionary Grants Limited Availability	$120,549	-	0
10.582	Fresh Fruit and Vegetable Program	$93,925	Yes	1
93.568	Low-Income Home Energy Assistance	$75,222	-	0
21.027	Coronavirus State and Local Fiscal Recovery Funds	$71,274	Yes	0
93.596	Child Care Mandatory and Matching Funds of the Child Care and Development Fund	$70,515	-	0
84.048	Career and Technical Education -- Basic Grants to States	$69,186	-	0
16.575	Crime Victim Assistance	$55,608	-	0
10.665	Schools and Roads - Grants to States	$51,561	-	0
16.034	Coronavirus Emergency Supplemental Funding Program	$45,066	-	0
84.424	Student Support and Academic Enrichment Program	$42,556	-	0
16.588	Violence Against Women Formula Grants	$39,044	-	0
84.173	Special Education Preschool Grants	$33,673	-	0
10.559	Summer Food Service Program for Children	$29,583	Yes	1
20.607	Alcohol Open Container Requirements	$16,374	-	0
20.600	State and Community Highway Safety	$10,832	-	0
93.556	Marylee Allen Promoting Safe and Stable Families Program	$6,563	-	0
93.674	John H. Chafee Foster Care Program for Successful Transition to Adulthood	$6,413	-	0
93.472	Title IV-E Prevention Program	$6,017	-	0
16.738	Edward Byrne Memorial Justice Assistance Grant Program	$5,779	-	0
93.767	Children's Health Insurance Program	$5,127	-	0
93.747	Elder Abuse Prevention Interventions Program	$3,501	-	0
10.649	Pandemic Ebt Administrative Costs	$3,256	-	0
93.566	Refugee and Entrant Assistance State/replacement Designee Administered Programs	$1,466	-	0
93.603	Adoption and Legal Guardianship Incentive Payments Program	$882	-	0
93.599	Chafee Education and Training Vouchers Program (etv)	$573	-	0
93.090	Guardianship Assistance	$421	-	0
93.645	Stephanie Tubbs Jones Child Welfare Services Program	$287	-	0

Contacts

Name	Title	Type
GCR8CGCA7L15	Bart Shelton	Auditee
2763866521	Scott Wickham	Auditor
No contacts on file

Notes to SEFA

Title: Note A -- Basis of Presentation Accounting Policies: Note B -- 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 indentifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The County did not elect the 10% de minimis 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 Scott, Virginia 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 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 C -- Food Donation Accounting Policies: Note B -- 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 indentifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The County did not elect the 10% de minimis indirect cost rate because they only request direct costs for reimbursement. Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed. At June 30, 2024, the Scott County School Board had food commodities totaling $0 in inventory.

Title: Note D -- Subrecipients Accounting Policies: Note B -- 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 indentifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The County did not elect the 10% de minimis indirect cost rate because they only request direct costs for reimbursement. The County did not have any subrecipients during 2024.

Title: Note E -- Relationship to the Financial Statements: Accounting Policies: Note B -- 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 indentifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The County did not elect the 10% de minimis 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 2024-005

2024-005 - School Nutrition Cluster (10.553/10.555/10.556/10.559/10.582) Agency: Department of Agriculture Federal Award Number/Year: APE40253 - 2024, APE41111 - 2024, APE40254- 2024, APE41106 - 2024, APE41108 - 2024 Program & ALN: School Nutrition Cluster (10.553/10.555/10.556/10.559/10.582) Pass-through Entities: Virginia Department of Education Compliance Requirement: Reporting Finding Type: Noncompliance Criteria: The School Board must submit monthly claims for reimbursement for meals served to eligible students. Condition: The School Board submitted claims for the February 2024 reimbursement that were inaccurate. Context: There are 13 schools that submit reimbursement each month of the school year. We reviewed 26 school submissions out of the 130 annual submissions and noted 2 errors. Questioned Costs: There are likely questioned costs of $124,430 (consisting of $24,886 in known questioned costs) related to over claiming school nutrition reimbursements. Cause: Reimbursements require manual data entry and amounts were requested in error. Effect: The School Board requested reimbursement for more meals than actually served. Recommendation: We recommend the School Board implement a review process to ensure the manually entered meal counts agree to the supporting documentation. Views of Responsible Officials and Planned Corrective Action: The School Board will implement a review process to ensure the manually entered meal counts agree to the supporting documentation.

Finding 2024-005