CORRECTIVE ACTION PLAN The County of Bedford, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 828 Main Street, Suite 1401 Lynchburg, Virginia 24501 The findings from the June 30, 2021, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule. Finding 2022-001: Coronavirus State and Local Fiscal Recovery Fund ? AL# 21.027; Special Education ? Grants to States (Special Education Cluster) ? AL# 84.024, Special Education ? Preschool Grants (Special Education Cluster) ? AL# 84.173, Education Stabilization Fund ? AL# 84.425, Adoption Assistance ? Title IV-E ? AL# 93.659, Late Filing of Data Collection Form Condition: The County did not file the data collection form for the year ended June 30, 2021 timely. Criteria: Under the requirements in the Uniform Guidance and the Office of Management and Budget (OMB), all entities are required to file the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the entity?s annual audit or twelve months after the entity?s fiscal year end (June 30th for the County of Bedford). Cause: Management did not complete and certify auditee portion of the form before the deadline. The form was not completed until September 10, 2022. Effect: The entity?s form was submitted to the Federal Audit Clearinghouse late, delaying completion of all annual audit requirements for the County. Recommendation: Management should take steps to ensure that the form is filed timely. Views of Responsible Officials: Response The data collection form for the year ended June 30, 2021, was not filed timely. This late filing was due to the 2021 audit being completed late because of significant staff turnover. To prevent a late filing in the future, management is working to fill vacant positions and has added two positions to the department to help with staff workload. Finding 2021-002: Untimely Reconciliation of Bank Accounts (Significant Deficiency) Condition: The County finance department was several months behind on reconciling bank accounts for fiscal year 2022, with multiple months being reconciled after year end. Criteria: Bank accounts should be reconciled promptly after receipt of statements to allow for timely resolution of any issues. Cause: The finance department has dealt with both significant turnover which contributed to the delays. Effect: Untimely reconciliations could result in errors not being resolved due to the delays. Recommendation: Staff should work to get processes in place to allow for more timely reconciliations. Views of Responsible Officials: Response Bank reconciliations for the year ended June 30, 2022, were not completed timely. The delayed reconciliations were due to staffing shortages. All but one vacant position has now been filled and staff have worked diligently to get bank reconciliations up to date. The assigned deadline for completing bank reconciliations is 30 days from the end of the month. As of the date of this letter, all bank reconciliations are current. Contact Person I, Ashley Anderson, am responsible for this corrective plan. Please contact me at (540) 586-7729 x. 1303 or aanderson@bedfordcountyva.gov if you have any questions. Thank you. Sincerely, Ashley Anderson, MAcc, CPA Director of Finance County of Bedford, Virginia