FAC Explorer

Audit 407440

FY End
2025-06-30
Total Expended
$15.23M
Findings
1
Programs
28
Organization: City of Martinsville, Virginia (VA)
Year: 2025 Accepted: 2026-07-20
Auditor: ROBINSON FARMER COX ASSOCIATES PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1224029 2025-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $1.89M Yes 0
84.425 EDUCATION STABILIZATION FUND $1.55M Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $1.03M Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $742,576 Yes 0
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $575,818 Yes 0
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $572,696 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $473,757 Yes 0
66.818 BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS $264,002 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $172,830 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $135,682 Yes 0
97.039 HAZARD MITIGATION GRANT $92,052 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $67,193 Yes 0
84.191 ADULT EDUCATION NATIONAL LEADERSHIP ACTIVITIES $67,053 Yes 0
16.575 CRIME VICTIM ASSISTANCE $66,278 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $65,919 Yes 0
84.358 RURAL EDUCATION $63,767 Yes 0
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $55,914 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $52,669 Yes 0
17.235 SENIOR COMMUNITY SERVICE EMPLOYMENT PROGRAM $34,478 Yes 0
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $24,979 Yes 0
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $23,318 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $19,624 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $19,069 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $15,569 Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $10,907 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $10,751 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $7,500 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $3,124 Yes 0

Contacts

Name Title Type
LVGUPLRBZPN7 Linda Conover Auditee
2764035145 Gabrielle Slocum Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes the federal award activity of the City of Martinsville, Virginia, under programs of the federal government for the year ended June 30, 2025. The information in this schedule is presented in accordance with the reporting requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the City of Martinsville, Virginia, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City of Martinsville, Virginia.
(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.
Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed.
See the Notes to the SEFA for chart/table.
The City did not elect to use the 15-percent de minimis indirect cost rate allowed under Uniform Guidance.
The City has no loans or loan guarantees which are subject to reporting requirements for the current year.

Finding Details

Finding 2025-002
2025-002 – Late and Unsubmitted Reporting of Federal Expenditures Assistance Listing: 21.027 Federal Program: Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of the Treasury Award Year: 2025 Criteria: According to federal grant reporting requirements, Metropolitan cities and counties with a population below 250,000 residents, which received more than $10 million in funding are required to submit Project & Expenditure Reports within 30 days of the end of each fiscal quarter. Condition: During the fiscal year, the City had Project & Expenditure Reports which were either not submitted or were submitted more than 30 days after the end of the fiscal quarter. Cause: The City did not have adequate controls in place to ensure that Project & Expenditure Reports were being filed in a timely manner. Effect: Late and unsubmitted Project & Expenditure Reports could lead to noncompliance with federal award requirements, potential funding adjustments, and increased risk of audit findings. Questioned Costs: Not applicable. Context: The Project & Expenditure Report for the first quarter of the fiscal year was required to be submitted by October 31, 2024, however no report was submitted. Additionally, the report for the second quarter of the fiscal year was required to be submitted by January 31, 2025, but was submitted on April 7, 2025. Recommendation: The City should evaluate the controls in place over the CSLFRF program to ensure that Project & Expenditure Reports are being filed in a timely manner. Management’s Response: The City of Martinsville has experienced a large turnover in staff the last two years and this has resulted in a drain of institutional knowledge. We have engaged a CPA firm coming in the months of May and June to help with our internal controls, processes and procedures to hopefully correctly the issues now and moving forward.