FAC Explorer

Finding 1496 (2022-007)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-11-09
Audit: 2759
Organization: County of Lee, Virginia (VA)
Auditor: Robinson Farmer Cox Associates

AI Summary

  • Core Issue: The County failed to submit a required quarterly report for the COVID-19 relief fund, leading to inaccurate financial reporting.
  • Impacted Requirements: Compliance with federal reporting standards under 2 CFR section 200.516(a) was not met, affecting the Commonwealth's reporting to the federal government.
  • Recommended Follow-Up: Implement a reconciliation process and ensure reports are reviewed by someone other than the preparer before submission to improve accuracy.

Finding Text

COVID-19 Coronavirus Relief Fund (21.019) Agency: Department of Treasury Federal Award Number/Year: 2020 Program & ALN: COVID-19 Coronavirus Relief Fund - 21.019 Pass-through Entities: Virginia Department of Accounts Compliance Requirement: Reporting Finding Type: Finding reported in accordance with 2 CFR section 200.516(a) and material weakness of internal controls surrounding reporting requirements. Criteria: Per single audit requirements, prime recipients (i.e. the Commonwealth of Virginia) are required to submit quarterly Financial Progress reports. To assist with the reporting requirement, the Commonwealth required quarterly reports from its subrecipients (the County). Condition: The County did not file a required quarterly report for the quarter ended September 30, 2021. Cause: The County did not have a proper reporting and review process of federal grants and failed to submit the required report. Effect: The amounts reported by the County to the Commonwealth are understated resulting in an error in reporting by the Commonwealth to the federal government. Recommendation: Management should establish a reconciliation process and reports should be reviewed by someone other than the preparer prior to submission to ensure accuracy of reporting. Views of Responsible Officials and Planned Corrective Action: The County concurs with the finding. The County corrected activity with the final reporting filed for the period ended December 31, 2021.

Corrective Action Plan

The County Administrator worked with the Department of Accounts to submit a corrected report for the period ending December 2021 which satisfied the full grant amount.

Categories

Subrecipient Monitoring Material Weakness Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1497 2022-006
    - Repeat
  • 1498 2022-006
    - Repeat
  • 1499 2022-006
    - Repeat
  • 1500 2022-006
    - Repeat
  • 577938 2022-007
    Material Weakness Repeat
  • 577939 2022-006
    - Repeat
  • 577940 2022-006
    - Repeat
  • 577941 2022-006
    - Repeat
  • 577942 2022-006
    - Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $3.08M
84.010 Title I Grants to Local Educational Agencies $1.70M
21.019 Coronavirus Relief Fund $1.16M
93.659 Adoption Assistance $907,902
17.259 Wia Youth Activities $793,082
10.855 Distance Learning and Telemedicine Loans and Grants $752,857
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $728,169
17.258 Wia Adult Program $582,311
10.553 School Breakfast Program $503,872
93.667 Social Services Block Grant $492,268
93.558 Temporary Assistance for Needy Families $443,198
93.658 Foster Care_title IV-E $424,874
93.778 Medical Assistance Program $380,748
17.278 Wia Dislocated Worker Formula Grants $322,844
21.027 Coronavirus State and Local Fiscal Recovery Funds $299,230
20.106 Airport Improvement Program $281,964
32.009 Emergency Connectivity Fund Program $261,750
84.367 Improving Teacher Quality State Grants $236,791
84.027 Special Education_grants to States $145,084
10.555 National School Lunch Program $140,445
93.600 Head Start $139,585
10.558 Child and Adult Care Food Program $132,177
84.424 Student Support and Academic Enrichment Program $131,359
84.048 Career and Technical Education -- Basic Grants to States $111,410
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $92,061
84.358 Rural Education $84,167
93.568 Low-Income Home Energy Assistance $75,157
16.575 Crime Victim Assistance $71,423
16.588 Violence Against Women Formula Grants $39,533
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $31,150
17.207 Employment Service/wagner-Peyser Funded Activities $30,921
16.034 Coronavirus Emergency Supplemental Funding Program $23,564
10.559 Summer Food Service Program for Children $21,970
10.665 Schools and Roads - Grants to States $21,640
16.738 Edward Byrne Memorial Justice Assistance Grant Program $18,039
84.173 Special Education_preschool Grants $13,824
10.579 Child Nutrition Discretionary Grants Limited Availability $12,920
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $11,250
97.042 Emergency Management Performance Grants $7,500
93.556 Promoting Safe and Stable Families $7,090
20.616 National Priority Safety Programs $6,270
93.747 Elder Abuse Prevention Interventions Program $5,339
93.472 Title IV-E Prevention and Family Services and Programs (a) $5,299
23.002 Appalachian Area Development $5,000
93.767 Children's Health Insurance Program $3,900
10.649 Pandemic Ebt Administrative Costs $3,063
93.566 Refugee and Entrant Assistance_state Administered Programs $1,958
93.645 Stephanie Tubbs Jones Child Welfare Services Program $1,016
93.090 Guardianship Assistance $398