Audit 46336

FY End
2022-06-30
Total Expended
$16.72M
Findings
8
Programs
47
Organization: County of Pulaski, Va (VA)
Year: 2022 Accepted: 2023-08-01

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
44189 2022-003 - - L
44190 2022-003 - - L
44191 2022-003 - - L
44192 2022-003 - - L
620631 2022-003 - - L
620632 2022-003 - - L
620633 2022-003 - - L
620634 2022-003 - - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $1.32M - 0
84.027 Special Education_grants to States $870,297 - 0
10.553 School Breakfast Program $857,296 Yes 0
84.425 Education Stabilization Fund $833,404 Yes 0
93.659 Adoption Assistance $813,287 - 0
17.259 Wia Youth Activities $705,531 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $691,886 - 0
17.258 Wia Adult Program $633,931 - 0
17.278 Wia Dislocated Worker Formula Grants $515,230 - 0
93.667 Social Services Block Grant $412,085 - 0
93.558 Temporary Assistance for Needy Families $392,799 - 0
93.778 Medical Assistance Program $360,677 Yes 0
93.658 Foster Care_title IV-E $343,677 - 0
84.367 Improving Teacher Quality State Grants $167,387 - 0
10.558 Child and Adult Care Food Program $148,704 - 0
16.575 Crime Victim Assistance $132,317 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $119,492 Yes 1
84.424 Student Support and Academic Enrichment Program $96,862 - 0
20.205 Highway Planning and Construction $94,869 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $89,259 - 0
84.048 Career and Technical Education -- Basic Grants to States $86,755 - 0
97.042 Emergency Management Performance Grants $74,364 - 0
93.568 Low-Income Home Energy Assistance $72,130 - 0
10.555 National School Lunch Program $39,419 Yes 0
21.019 Coronavirus Relief Fund $37,625 - 0
84.173 Special Education_preschool Grants $34,670 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $26,826 - 0
20.600 State and Community Highway Safety $22,133 - 0
10.665 Schools and Roads - Grants to States $21,289 - 0
20.607 Alcohol Open Container Requirements $19,473 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $18,661 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $16,926 - 0
95.001 High Intensity Drug Trafficking Areas Program $11,989 - 0
10.000 Hazard Mitigation $10,000 - 0
93.747 Elder Abuse Prevention Interventions Program $7,223 - 0
45.310 Grants to States $7,136 - 0
93.556 Promoting Safe and Stable Families $6,687 - 0
20.616 National Priority Safety Programs $5,992 - 0
93.472 Title IV-E Prevention and Family Services and Programs (a) $5,056 - 0
10.559 Summer Food Service Program for Children $4,218 Yes 0
93.767 Children's Health Insurance Program $3,785 - 0
84.365 English Language Acquisition State Grants $3,459 - 0
10.649 Pandemic Ebt Administrative Costs $3,063 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $2,569 - 0
93.090 Guardianship Assistance $2,245 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $1,928 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $981 - 0

Contacts

Name Title Type
N1TDGEMSHLU5 Diane Newby Auditee
5409807705 Emily Viers 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. 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 County of Pulaski, 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 County of Pulaski, Virginia, it is not intended to and does not present the financial position, changes in net position, or cash flows of County of Pulaski, 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. 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 commodities received and disbursed. At June 30, 2022, the County had no food commodities in inventory.
Title: Note 4 -- Outstanding Balance of Federal Loans 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The County did not have any loans or loan guarantees which are subject to reporting requirements for the current year.
Title: Note 5 -- Donated Personal Protective Equipment (PPE) "unaudited": 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The County did not receive any donated items during the year.
Title: Note 6 -- Relationship to the 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. 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 County's basic financial statements as follows: See the Notes to the SEFA for chart/table.

Finding Details

Program Titles: Coronavirus State and Local Fiscal Recovery Funds; ALN/CFDA Number: 21.027; Compliance Requirement: Reporting; Criteria: Per program requirements, an Interim Report was due by August 31, 2021 and a Project and Expenditure Report (P&E) was due by April 30, 2022 and annually thereafter. Additionally, subrecipient expenditures were required to be detailed in the reporting.; Condition: The County was unable to provide documentation to verify that the Interim Report was filed. The P&E report provided was not certified and, therefore, it is unclear whether the report was filed in final and on what date it was filed. Additionally, the reporting listed several subrecipients that are actually subcontractors and should not have been included in the reporting.; Questioned Costs: None; Context: The individual responsible for overseeing the program and reporting is no longer with the County, but it appears that they were unaware of the due date for the Interim Report. The certification for the P&E report was not filed timely and management has been working to correct the issue. There was a misunderstanding regarding the definition of a subrecipient versus a subcontractor. Cause: Lack of appropriate knowledge related to the Uniform Guidance and program requirements. Effect: The required reports were not submitted timely and information input in the report does not accurately reflect subrecipients. Recommendation: Management should review the reporting requirements and continue working with the federal government to correct and complete the reports that are due. Management's Response and Corrective Action: Management will work with the federal government to get P&E reports certified in a timely manner going forward. Subrecipient information as reported will be reviewed and updated as necessary when the next annual P&E report is filed.
Program Titles: Coronavirus State and Local Fiscal Recovery Funds; ALN/CFDA Number: 21.027; Compliance Requirement: Reporting; Criteria: Per program requirements, an Interim Report was due by August 31, 2021 and a Project and Expenditure Report (P&E) was due by April 30, 2022 and annually thereafter. Additionally, subrecipient expenditures were required to be detailed in the reporting.; Condition: The County was unable to provide documentation to verify that the Interim Report was filed. The P&E report provided was not certified and, therefore, it is unclear whether the report was filed in final and on what date it was filed. Additionally, the reporting listed several subrecipients that are actually subcontractors and should not have been included in the reporting.; Questioned Costs: None; Context: The individual responsible for overseeing the program and reporting is no longer with the County, but it appears that they were unaware of the due date for the Interim Report. The certification for the P&E report was not filed timely and management has been working to correct the issue. There was a misunderstanding regarding the definition of a subrecipient versus a subcontractor. Cause: Lack of appropriate knowledge related to the Uniform Guidance and program requirements. Effect: The required reports were not submitted timely and information input in the report does not accurately reflect subrecipients. Recommendation: Management should review the reporting requirements and continue working with the federal government to correct and complete the reports that are due. Management's Response and Corrective Action: Management will work with the federal government to get P&E reports certified in a timely manner going forward. Subrecipient information as reported will be reviewed and updated as necessary when the next annual P&E report is filed.
Program Titles: Coronavirus State and Local Fiscal Recovery Funds; ALN/CFDA Number: 21.027; Compliance Requirement: Reporting; Criteria: Per program requirements, an Interim Report was due by August 31, 2021 and a Project and Expenditure Report (P&E) was due by April 30, 2022 and annually thereafter. Additionally, subrecipient expenditures were required to be detailed in the reporting.; Condition: The County was unable to provide documentation to verify that the Interim Report was filed. The P&E report provided was not certified and, therefore, it is unclear whether the report was filed in final and on what date it was filed. Additionally, the reporting listed several subrecipients that are actually subcontractors and should not have been included in the reporting.; Questioned Costs: None; Context: The individual responsible for overseeing the program and reporting is no longer with the County, but it appears that they were unaware of the due date for the Interim Report. The certification for the P&E report was not filed timely and management has been working to correct the issue. There was a misunderstanding regarding the definition of a subrecipient versus a subcontractor. Cause: Lack of appropriate knowledge related to the Uniform Guidance and program requirements. Effect: The required reports were not submitted timely and information input in the report does not accurately reflect subrecipients. Recommendation: Management should review the reporting requirements and continue working with the federal government to correct and complete the reports that are due. Management's Response and Corrective Action: Management will work with the federal government to get P&E reports certified in a timely manner going forward. Subrecipient information as reported will be reviewed and updated as necessary when the next annual P&E report is filed.
Program Titles: Coronavirus State and Local Fiscal Recovery Funds; ALN/CFDA Number: 21.027; Compliance Requirement: Reporting; Criteria: Per program requirements, an Interim Report was due by August 31, 2021 and a Project and Expenditure Report (P&E) was due by April 30, 2022 and annually thereafter. Additionally, subrecipient expenditures were required to be detailed in the reporting.; Condition: The County was unable to provide documentation to verify that the Interim Report was filed. The P&E report provided was not certified and, therefore, it is unclear whether the report was filed in final and on what date it was filed. Additionally, the reporting listed several subrecipients that are actually subcontractors and should not have been included in the reporting.; Questioned Costs: None; Context: The individual responsible for overseeing the program and reporting is no longer with the County, but it appears that they were unaware of the due date for the Interim Report. The certification for the P&E report was not filed timely and management has been working to correct the issue. There was a misunderstanding regarding the definition of a subrecipient versus a subcontractor. Cause: Lack of appropriate knowledge related to the Uniform Guidance and program requirements. Effect: The required reports were not submitted timely and information input in the report does not accurately reflect subrecipients. Recommendation: Management should review the reporting requirements and continue working with the federal government to correct and complete the reports that are due. Management's Response and Corrective Action: Management will work with the federal government to get P&E reports certified in a timely manner going forward. Subrecipient information as reported will be reviewed and updated as necessary when the next annual P&E report is filed.
Program Titles: Coronavirus State and Local Fiscal Recovery Funds; ALN/CFDA Number: 21.027; Compliance Requirement: Reporting; Criteria: Per program requirements, an Interim Report was due by August 31, 2021 and a Project and Expenditure Report (P&E) was due by April 30, 2022 and annually thereafter. Additionally, subrecipient expenditures were required to be detailed in the reporting.; Condition: The County was unable to provide documentation to verify that the Interim Report was filed. The P&E report provided was not certified and, therefore, it is unclear whether the report was filed in final and on what date it was filed. Additionally, the reporting listed several subrecipients that are actually subcontractors and should not have been included in the reporting.; Questioned Costs: None; Context: The individual responsible for overseeing the program and reporting is no longer with the County, but it appears that they were unaware of the due date for the Interim Report. The certification for the P&E report was not filed timely and management has been working to correct the issue. There was a misunderstanding regarding the definition of a subrecipient versus a subcontractor. Cause: Lack of appropriate knowledge related to the Uniform Guidance and program requirements. Effect: The required reports were not submitted timely and information input in the report does not accurately reflect subrecipients. Recommendation: Management should review the reporting requirements and continue working with the federal government to correct and complete the reports that are due. Management's Response and Corrective Action: Management will work with the federal government to get P&E reports certified in a timely manner going forward. Subrecipient information as reported will be reviewed and updated as necessary when the next annual P&E report is filed.
Program Titles: Coronavirus State and Local Fiscal Recovery Funds; ALN/CFDA Number: 21.027; Compliance Requirement: Reporting; Criteria: Per program requirements, an Interim Report was due by August 31, 2021 and a Project and Expenditure Report (P&E) was due by April 30, 2022 and annually thereafter. Additionally, subrecipient expenditures were required to be detailed in the reporting.; Condition: The County was unable to provide documentation to verify that the Interim Report was filed. The P&E report provided was not certified and, therefore, it is unclear whether the report was filed in final and on what date it was filed. Additionally, the reporting listed several subrecipients that are actually subcontractors and should not have been included in the reporting.; Questioned Costs: None; Context: The individual responsible for overseeing the program and reporting is no longer with the County, but it appears that they were unaware of the due date for the Interim Report. The certification for the P&E report was not filed timely and management has been working to correct the issue. There was a misunderstanding regarding the definition of a subrecipient versus a subcontractor. Cause: Lack of appropriate knowledge related to the Uniform Guidance and program requirements. Effect: The required reports were not submitted timely and information input in the report does not accurately reflect subrecipients. Recommendation: Management should review the reporting requirements and continue working with the federal government to correct and complete the reports that are due. Management's Response and Corrective Action: Management will work with the federal government to get P&E reports certified in a timely manner going forward. Subrecipient information as reported will be reviewed and updated as necessary when the next annual P&E report is filed.
Program Titles: Coronavirus State and Local Fiscal Recovery Funds; ALN/CFDA Number: 21.027; Compliance Requirement: Reporting; Criteria: Per program requirements, an Interim Report was due by August 31, 2021 and a Project and Expenditure Report (P&E) was due by April 30, 2022 and annually thereafter. Additionally, subrecipient expenditures were required to be detailed in the reporting.; Condition: The County was unable to provide documentation to verify that the Interim Report was filed. The P&E report provided was not certified and, therefore, it is unclear whether the report was filed in final and on what date it was filed. Additionally, the reporting listed several subrecipients that are actually subcontractors and should not have been included in the reporting.; Questioned Costs: None; Context: The individual responsible for overseeing the program and reporting is no longer with the County, but it appears that they were unaware of the due date for the Interim Report. The certification for the P&E report was not filed timely and management has been working to correct the issue. There was a misunderstanding regarding the definition of a subrecipient versus a subcontractor. Cause: Lack of appropriate knowledge related to the Uniform Guidance and program requirements. Effect: The required reports were not submitted timely and information input in the report does not accurately reflect subrecipients. Recommendation: Management should review the reporting requirements and continue working with the federal government to correct and complete the reports that are due. Management's Response and Corrective Action: Management will work with the federal government to get P&E reports certified in a timely manner going forward. Subrecipient information as reported will be reviewed and updated as necessary when the next annual P&E report is filed.
Program Titles: Coronavirus State and Local Fiscal Recovery Funds; ALN/CFDA Number: 21.027; Compliance Requirement: Reporting; Criteria: Per program requirements, an Interim Report was due by August 31, 2021 and a Project and Expenditure Report (P&E) was due by April 30, 2022 and annually thereafter. Additionally, subrecipient expenditures were required to be detailed in the reporting.; Condition: The County was unable to provide documentation to verify that the Interim Report was filed. The P&E report provided was not certified and, therefore, it is unclear whether the report was filed in final and on what date it was filed. Additionally, the reporting listed several subrecipients that are actually subcontractors and should not have been included in the reporting.; Questioned Costs: None; Context: The individual responsible for overseeing the program and reporting is no longer with the County, but it appears that they were unaware of the due date for the Interim Report. The certification for the P&E report was not filed timely and management has been working to correct the issue. There was a misunderstanding regarding the definition of a subrecipient versus a subcontractor. Cause: Lack of appropriate knowledge related to the Uniform Guidance and program requirements. Effect: The required reports were not submitted timely and information input in the report does not accurately reflect subrecipients. Recommendation: Management should review the reporting requirements and continue working with the federal government to correct and complete the reports that are due. Management's Response and Corrective Action: Management will work with the federal government to get P&E reports certified in a timely manner going forward. Subrecipient information as reported will be reviewed and updated as necessary when the next annual P&E report is filed.