FAC Explorer

Audit 47239

FY End
2022-06-30
Total Expended
$13.70M
Findings
8
Programs
36
Organization: City of Waynesboro, Virginia (VA)
Year: 2022 Accepted: 2023-01-26
Auditor: Brown Edwards & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
41554 2022-001 - - P
41555 2022-002 - - B
41556 2022-002 - - B
41557 2022-002 - - B
617996 2022-001 - - P
617997 2022-002 - - B
617998 2022-002 - - B
617999 2022-002 - - B

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $1.01M Yes 1
84.002 Adult Education - Basic Grants to States $742,731 - 0
84.027 Special Education_grants to States $720,748 - 0
10.553 School Breakfast Program $647,656 Yes 0
93.569 Community Services Block Grant $353,927 - 0
15.658 Natural Resource Damage Assessment, Restoration and Implementation $309,836 - 0
20.205 Highway Planning and Construction $198,274 - 0
93.659 Adoption Assistance $196,679 - 0
14.218 Community Development Block Grants/entitlement Grants $113,582 - 0
21.019 Coronavirus Relief Fund $97,428 - 0
84.367 Improving Teacher Quality State Grants $91,079 - 0
84.358 Rural Education $80,073 - 0
84.048 Career and Technical Education -- Basic Grants to States $78,208 - 0
16.575 Crime Victim Assistance $73,107 - 0
10.582 Fresh Fruit and Vegetable Program $55,522 Yes 0
10.559 Summer Food Service Program for Children $48,949 Yes 0
10.555 National School Lunch Program $19,234 Yes 0
45.310 Grants to States $19,010 - 0
84.365 English Language Acquisition State Grants $18,878 - 0
93.658 Foster Care_title IV-E $17,903 - 0
84.173 Special Education_preschool Grants $16,863 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $15,946 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $12,918 Yes 0
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $12,533 - 0
97.042 Emergency Management Performance Grants $7,269 - 0
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $6,869 - 0
84.184 Safe and Drug-Free Schools and Communities_national Programs $6,183 - 0
84.196 Education for Homeless Children and Youth $5,830 - 0
84.425 Education Stabilization Fund $5,000 Yes 1
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $3,063 - 0
93.556 Promoting Safe and Stable Families $2,784 - 0
10.649 Pandemic Ebt Administrative Costs $1,923 - 0
93.747 Elder Abuse Prevention Interventions Program $1,304 - 0
93.667 Social Services Block Grant $830 - 0
93.558 Temporary Assistance for Needy Families $-140 - 0
93.575 Child Care and Development Block Grant $-1,100 - 0

Contacts

Name Title Type
TUM2AUHHALP2 Cameron McCormick Auditee
5409426614 Susan Chapman Auditor
No contacts on file

Notes to SEFA

Title: Loans Outstanding Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal awardactivity of the City of Waynesboro, Virginia and component unit, Waynesboro City School Board under programsof the federal government for the year ended June 30, 2022. The information in this Schedule is presented inaccordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because theSchedule presents only a selected portion of the operations of the City, it is not intended to and does not presentthe financial position, changes in net position, or cash flows of the City. Expenditures reported on the Schedule are reported on the modified 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported asexpenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. During prior years, the City received federal funding from the Virginia Water Facilities Revolving Fund, authorized under the Capitalization Grants for Clean Water State Revolving Funds program (ALN 66.458). At June 30, 2022, the outstanding loan balance under this program was $1,634,421.
Title: Food Distribution Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal awardactivity of the City of Waynesboro, Virginia and component unit, Waynesboro City School Board under programsof the federal government for the year ended June 30, 2022. The information in this Schedule is presented inaccordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because theSchedule presents only a selected portion of the operations of the City, it is not intended to and does not presentthe financial position, changes in net position, or cash flows of the City. Expenditures reported on the Schedule are reported on the modified 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported asexpenditures in prior years. 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.

Finding Details

Finding 2022-001
Condition: A single audit was not performed for a major program for the fiscal year ending June 30, 2021. Criteria: A single audit in accordance with the requirements set forth in the Uniform Guidance is required if total federal expenditures exceed $750,000 in a fiscal year. Federal expenditures exceeded $750,000 and the major program was a high risk Type A program for the year ended June 30, 2021. Cause: A Type A high risk program was not tested as major. Effect: The identified Type A high risk program was not tested as major. Recommendation: Ensure management considers federal award compliance requirement and ensures that such requirements are satisfied each year. Views of Responsible Officials and Planned Corrective Action: Management will monitor major programs and ensure that they are tested when necessary. Title I was tested during 2022.
Finding 2022-002
Condition: Certain employees with partial salaries charged to the program did not have time and effort certifications. Criteria: Time and effort certifications must be completed and maintained for employees who have partial salaries charged to the program. Cause: The City was unaware this was required for all employees. Effect: Time and effort documentation is not available for all employees with salaries charged to the program. Perspective Information: Noted in 16 out of a sample of 17 employees with partial salaries charged to the program. Recommendation: Time and effort documentation should be maintained for all employees with salaries funded through the program. Views of Responsible Officials and Planned Corrective Action: Management will develop a procedure that ensures all programs that require Time and Effort Certifications are identified and documentation is retained.
Finding 2022-002
Condition: Certain employees with partial salaries charged to the program did not have time and effort certifications. Criteria: Time and effort certifications must be completed and maintained for employees who have partial salaries charged to the program. Cause: The City was unaware this was required for all employees. Effect: Time and effort documentation is not available for all employees with salaries charged to the program. Perspective Information: Noted in 16 out of a sample of 17 employees with partial salaries charged to the program. Recommendation: Time and effort documentation should be maintained for all employees with salaries funded through the program. Views of Responsible Officials and Planned Corrective Action: Management will develop a procedure that ensures all programs that require Time and Effort Certifications are identified and documentation is retained.
Finding 2022-002
Condition: Certain employees with partial salaries charged to the program did not have time and effort certifications. Criteria: Time and effort certifications must be completed and maintained for employees who have partial salaries charged to the program. Cause: The City was unaware this was required for all employees. Effect: Time and effort documentation is not available for all employees with salaries charged to the program. Perspective Information: Noted in 16 out of a sample of 17 employees with partial salaries charged to the program. Recommendation: Time and effort documentation should be maintained for all employees with salaries funded through the program. Views of Responsible Officials and Planned Corrective Action: Management will develop a procedure that ensures all programs that require Time and Effort Certifications are identified and documentation is retained.
Finding 2022-001
Condition: A single audit was not performed for a major program for the fiscal year ending June 30, 2021. Criteria: A single audit in accordance with the requirements set forth in the Uniform Guidance is required if total federal expenditures exceed $750,000 in a fiscal year. Federal expenditures exceeded $750,000 and the major program was a high risk Type A program for the year ended June 30, 2021. Cause: A Type A high risk program was not tested as major. Effect: The identified Type A high risk program was not tested as major. Recommendation: Ensure management considers federal award compliance requirement and ensures that such requirements are satisfied each year. Views of Responsible Officials and Planned Corrective Action: Management will monitor major programs and ensure that they are tested when necessary. Title I was tested during 2022.
Finding 2022-002
Condition: Certain employees with partial salaries charged to the program did not have time and effort certifications. Criteria: Time and effort certifications must be completed and maintained for employees who have partial salaries charged to the program. Cause: The City was unaware this was required for all employees. Effect: Time and effort documentation is not available for all employees with salaries charged to the program. Perspective Information: Noted in 16 out of a sample of 17 employees with partial salaries charged to the program. Recommendation: Time and effort documentation should be maintained for all employees with salaries funded through the program. Views of Responsible Officials and Planned Corrective Action: Management will develop a procedure that ensures all programs that require Time and Effort Certifications are identified and documentation is retained.
Finding 2022-002
Condition: Certain employees with partial salaries charged to the program did not have time and effort certifications. Criteria: Time and effort certifications must be completed and maintained for employees who have partial salaries charged to the program. Cause: The City was unaware this was required for all employees. Effect: Time and effort documentation is not available for all employees with salaries charged to the program. Perspective Information: Noted in 16 out of a sample of 17 employees with partial salaries charged to the program. Recommendation: Time and effort documentation should be maintained for all employees with salaries funded through the program. Views of Responsible Officials and Planned Corrective Action: Management will develop a procedure that ensures all programs that require Time and Effort Certifications are identified and documentation is retained.
Finding 2022-002
Condition: Certain employees with partial salaries charged to the program did not have time and effort certifications. Criteria: Time and effort certifications must be completed and maintained for employees who have partial salaries charged to the program. Cause: The City was unaware this was required for all employees. Effect: Time and effort documentation is not available for all employees with salaries charged to the program. Perspective Information: Noted in 16 out of a sample of 17 employees with partial salaries charged to the program. Recommendation: Time and effort documentation should be maintained for all employees with salaries funded through the program. Views of Responsible Officials and Planned Corrective Action: Management will develop a procedure that ensures all programs that require Time and Effort Certifications are identified and documentation is retained.