FAC Explorer

Audit 52651

FY End
2022-06-30
Total Expended
$2.24M
Findings
2
Programs
6
Organization: Town of Abingdon, Virginia (VA)
Year: 2022 Accepted: 2022-12-21
Auditor: Brown Edwards & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
50264 2022-002 - Yes I
626706 2022-002 - Yes I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.95M Yes 1
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $259,269 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $26,995 - 0
20.600 State and Community Highway Safety $5,059 - 0
20.205 Highway Planning and Construction $4,224 - 0
15.904 Historic Preservation Fund Grants-in-Aid $2,500 - 0

Contacts

Name Title Type
VAVHUL1GNHH1 Steve Trotman Auditee
2764922116 Susan Chapman Auditor
No contacts on file

Notes to SEFA

Title: OUTSTANDING LOAN BALANCES Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of the Town underprograms of the federal government for the fiscal year. The information in this schedule is presented in accordance with therequirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, andAudit Requirements for Federal Awards . (Uniform Guidance). Because the schedule presents only a selected portion of the operationsof the Town, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Town. The accompanying schedule of federal awards is prepared on the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. As of June 30, 2022, the Town had no outstanding loan balances requiring continuing disclosure.

Finding Details

Finding 2022-002
2022-002: Coronavirus State and Local Fiscal Recovery Fund ? AL# 21.027, Procurement, Suspension and Debarment ? Uniform Guidance Procurement Documentation Condition: The Town does not have written procurement policies that fully align with requirements in the Uniform Guidance. Criteria: During fiscal year 2019, the sections of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) covering procurement became effective after a three-year grace period on the implementation date. The Uniform Guidance requires entities to have written policies and procedures in place covering many types of procurement situations, including conflicts of interest, avoidance of geographical preferences, bidding thresholds, value engineering, and others. Cause: The Town hasn?t typically been subject to the Uniform Guidance requirements during most recent fiscal years and was unaware of the necessary changes. Effect: Procurement procedures may not be conducted in accordance with Uniform Guidance requirements. Context: Several Uniform Guidance procurement requirements were not noted in the Town?s procurement policy. Questioned Costs: N/A Recommendation: The Town should prepare a revised policy for procurement procedures to more closely align with Uniform Guidance requirements. Repeat Finding: Yes, 2021-005. Management?s Response: Management concurs with this recommendation..
Finding 2022-002
2022-002: Coronavirus State and Local Fiscal Recovery Fund ? AL# 21.027, Procurement, Suspension and Debarment ? Uniform Guidance Procurement Documentation Condition: The Town does not have written procurement policies that fully align with requirements in the Uniform Guidance. Criteria: During fiscal year 2019, the sections of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) covering procurement became effective after a three-year grace period on the implementation date. The Uniform Guidance requires entities to have written policies and procedures in place covering many types of procurement situations, including conflicts of interest, avoidance of geographical preferences, bidding thresholds, value engineering, and others. Cause: The Town hasn?t typically been subject to the Uniform Guidance requirements during most recent fiscal years and was unaware of the necessary changes. Effect: Procurement procedures may not be conducted in accordance with Uniform Guidance requirements. Context: Several Uniform Guidance procurement requirements were not noted in the Town?s procurement policy. Questioned Costs: N/A Recommendation: The Town should prepare a revised policy for procurement procedures to more closely align with Uniform Guidance requirements. Repeat Finding: Yes, 2021-005. Management?s Response: Management concurs with this recommendation..