FAC Explorer

Finding 1079159 (2023-007)

- Repeat Finding
Requirement
M
Questioned Costs
$1
Year
2023
Accepted
2024-10-15
Audit: 324806
Organization: County of Lee, Virginia (VA)
Auditor: Robinson Farmer Cox Associates

AI Summary

  • Core Issue: The County failed to monitor subrecipient compliance, leading to improper fund drawdowns.
  • Impacted Requirements: Subrecipient monitoring procedures under Uniform Guidance were not followed.
  • Recommended Follow-up: The County should review and approve reimbursement requests and obtain necessary financial documentation regularly.

Finding Text

Agency: Department of Labor Federal Award Number/Year: 534027 - 2020; 534027 - 2021 Pass-through Entities: Virginia Community College Systems received by County and passed through to Southwest Virginia Workforce Development Board Compliance Requirement: Subrecipient Monitoring Finding Type: Noncompliance Criteria: The County is the grant recipient for the award and is required to perform subrecipient monitoring procedures to ensure proper compliance with Uniform Guidance. Condition: Funds are requested for drawdown by the subrecipient without the County reviewing and approving documentation. Cause: The County misunderstood the compliance requirements for subrecipient monitoring. Effect: The County does not properly monitor the subrecipient of the grants to ensure proper use of funds. Recommendation: We recommend the County obtain, review, and approve the reimbursement requests prior to submission. Further, we recommend the County obtain and review periodic financial statements and/or underlying documentation and obtain a copy of the annual audit report in accordance with Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: The County will work with the subrecipient to implement necessary controls to be in compliance.

Categories

Questioned Costs Subrecipient Monitoring Cash Management

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $2.86M
84.010 Title I Grants to Local Educational Agencies $1.84M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $1.68M
23.002 Appalachian Area Development $1.53M
93.659 Adoption Assistance $876,215
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $799,218
17.258 Wioa Adult Program $724,392
17.259 Wioa Youth Activities $638,965
21.027 Coronavirus State and Local Fiscal Recovery Funds $635,269
93.667 Social Services Block Grant $573,344
10.553 School Breakfast Program $555,365
93.658 Foster Care Title IV-E $543,851
93.558 Temporary Assistance for Needy Families $510,880
93.778 Medical Assistance Program $422,942
17.278 Wioa Dislocated Worker Formula Grants $322,540
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $236,618
10.558 Child and Adult Care Food Program $170,908
93.600 Head Start $163,127
84.424 Student Support and Academic Enrichment Program $125,655
84.048 Career and Technical Education -- Basic Grants to States $120,478
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $111,442
10.555 National School Lunch Program $111,097
84.358 Rural Education $106,464
93.568 Low-Income Home Energy Assistance $97,359
16.575 Crime Victim Assistance $71,400
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $58,605
84.027 Special Education Grants to States $38,231
16.588 Violence Against Women Formula Grants $35,848
84.173 Special Education Preschool Grants $29,531
16.034 Coronavirus Emergency Supplemental Funding Program $28,111
20.616 National Priority Safety Programs $21,192
10.665 Schools and Roads - Grants to States $17,730
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $13,198
10.559 Summer Food Service Program for Children $11,309
93.556 Marylee Allen Promoting Safe and Stable Families Program $8,148
93.472 Title IV-E Prevention Program $7,109
93.767 Children's Health Insurance Program $3,755
10.649 Pandemic Ebt Administrative Costs $3,135
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $2,278
93.747 Elder Abuse Prevention Interventions Program $1,608
10.855 Distance Learning and Telemedicine Loans and Grants $1,486
93.599 Chafee Education and Training Vouchers Program (etv) $1,173
16.738 Edward Byrne Memorial Justice Assistance Grant Program $1,135
93.645 Stephanie Tubbs Jones Child Welfare Services Program $832
93.090 Guardianship Assistance $176