Finding 46691 (2022-001)

December 20, 2022 The City of Lynchburg, 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. 3906 Electric Road Roanoke, VA 24014 Audit period: June 30, 2022 The findings from the June 30, 2022 Schedule of Findings and Questioned Costs (the "Schedule") are discussed below. The findings are numbered consistently with the number assigned in the-Schedule. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-001: Controls over Benefit Approval - Supplemental Nutrition Assistance Program - Assistance Listing #10.651 Condition: During our review of eligibility, we noted that one individual's income was not reviewed resulting in additional benefits until the error was identified. Criteria: All support for individual's income should be reviewed to ensure benefits are accurate. Cause: The case worker entered the number incorrectly and it was not reviewed. Effect: Individual was paid SNAP benefits for four months that they were not eligible for. Questioned Costs: An overpayment of $1,743. Perspective Information: One out of twenty-five tested. Repeat Finding: No. Recommendation: We recommend that all inputs are reviewed by supervisors to ensure calculations are correct. Corrective Action: Management agrees with the finding and has taken immediate action to ensure all inputs are reviewed by supervisors to ensure all calculations are correct. If the Federal Audit Clearinghouse has questions regarding this plan, please call Rhonda Allbeck, Assistant Director of Financial Services at 434-455-4218. Sincerely yours, Rhonda Allbeck. Assistant Director of Financial Services