FAC Explorer

Finding 1105239 (2024-002)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-03-19
Audit: 346854
Organization: County of Nottoway, Virginia (VA)
Auditor: Robinson Farmer Cox Associates

AI Summary

  • Core Issue: The entity did not submit the SLFRF Compliance Report SLT-1908 on time.
  • Impacted Requirements: This failure violates federal reporting requirements for SLFRF funds as mandated by the U.S. Department of the Treasury.
  • Recommended Follow-Up: Management should establish stronger internal controls to ensure timely compliance with all federal reporting deadlines.

Finding Text

SLFRF compliance reporting Federal Program: CFDA 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recover Funds Criteria: As required by the U.S. Department of the Treasury, recipients of Coronavirus State and Local Fiscal Recover Funds (SLFRF) must submit periodic reports by the specified deadlines to ensure transparency and accountability in the use of funds. Condition: The entity failed to submit the required SLFRF Compliance Report SLT-1908 by the required deadline. Cause: The delay was attributed to insufficient internal controls over federal award reporting. Specifically, there was a lack of a formal process to track and meet compliance deadlines for SLFRF reporting requirements. Effect: SLFRF grant requirements set forth by the U.S. Department of the Treasury were not met. Recommendation: Management should implement robust internal controls to ensure compliance with all federal reporting requirements. Management’s Response: The County concurs with the recommendation and is considering corrective action for FY25.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 528796 2024-002
    Material Weakness
  • 528797 2024-002
    Material Weakness
  • 528798 2024-002
    Material Weakness
  • 528799 2024-002
    Material Weakness
  • 1105238 2024-002
    Material Weakness
  • 1105240 2024-002
    Material Weakness
  • 1105241 2024-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Covis-19 - American Rescue Plan Elementary and Secondary School Emergency Relief Arp (esser) Fund $2.69M
10.555 National School Lunch Program $837,123
84.010 Title I Grants to Local Educational Agencies $798,565
84.027 Special Education Grants to States $722,836
84.287 Twenty-First Century Community Learning Centers $415,284
84.424 Student Support and Academic Enrichment Program $408,529
10.553 School Breakfast Program $332,934
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $275,549
93.778 Medical Assistance Program $216,298
21.027 Coronavirus State and Local Fiscal Recovery Funds $202,906
93.667 Social Services Block Grant $190,208
93.558 Temporary Assistance for Needy Families $164,582
16.710 Public Safety Partnership and Community Policing Grants $150,188
93.658 Foster Care Title IV-E $113,529
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $75,278
10.555 Food Distribution -- School $58,973
84.358 Rural Education $51,804
84.048 Career and Technical Education -- Basic Grants to States $44,507
93.568 Low-Income Home Energy Assistance $38,133
16.575 Crime Victim Assistance $34,646
93.659 Adoption Assistance $34,480
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $34,467
10.558 Child and Adult Care Food Program $18,672
10.559 Summer Food Service Program for Children $15,808
20.600 State and Community Highway Safety $15,789
84.173 Special Education Preschool Grants $15,642
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $13,796
93.556 Marylee Allen Promoting Safe and Stable Families Program $13,376
84.196 Education for Homeless Children and Youth $11,768
97.042 Emergency Management Performance Grants $7,500
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $5,973
16.738 Edward Byrne Memorial Justice Assistance Grant Program $5,441
84.365 English Language Acquisition State Grants $5,419
84.425 Covid-19 - Elementary and Secondary School Emergency Relief (esser) Fund $4,306
10.649 Pandemic Ebt Administrative Costs $3,256
93.472 Title IV-E Prevention Program $2,932
93.767 Children's Health Insurance Program $2,474
93.747 Elder Abuse Prevention Interventions Program $2,326
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $745
93.090 Guardianship Assistance $200
93.645 Stephanie Tubbs Jones Child Welfare Services Program $132