FAC Explorer

Finding 479445 (2023-001)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-07-25
Audit: 315971
Organization: County of Accomack, Virginia (VA)
Auditor: Brown Edwards & Company

AI Summary

  • Core Issue: The Schools failed to submit the required FFATA report on time, missing the September 29, 2023 deadline and submitting it instead in January 2024.
  • Impacted Requirements: This delay results in noncompliance with federal grant reporting requirements.
  • Recommended Follow-Up: Oversight personnel must ensure timely filing of all federal award reports to prevent future compliance issues.

Finding Text

FA-2023-001: Lack of Timely Reporting, Reporting, Education Stabilization Funds (ESF) #84.425C, 84.425D, and 84.425U (Material Weakness and Nonmaterial Compliance) Condition: Federal Funding Accountability and Transparency Act (FFATA) report required to be submitted by the Schools to the Virginia Department of Education (VDOE) annually, by September 29, 2023, for the year under audit, was not completed until January 2024. Criteria: Reports must be filed timely. Cause: The submission was overlooked in the transition of duties due to staff turnover. Effect: Schools are not in compliance with grant requirements. Questioned Cost Amount: n/a Perspective Information: n/a Context: n/a Recommendation: Those in positions of oversight and monitoring of federal awards should ensure that all required reports are filed timely. Views of Responsible Officials and Planned Corrective Action: The Schools agree with this finding. See Corrective Action Plan.

Categories

Subrecipient Monitoring Material Weakness Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 479440 2023-001
    Material Weakness
  • 479441 2023-001
    Material Weakness
  • 479442 2023-001
    Material Weakness
  • 479443 2023-001
    Material Weakness
  • 479444 2023-001
    Material Weakness
  • 479446 2023-001
    Material Weakness
  • 479447 2023-001
    Material Weakness
  • 1055882 2023-001
    Material Weakness
  • 1055883 2023-001
    Material Weakness
  • 1055884 2023-001
    Material Weakness
  • 1055885 2023-001
    Material Weakness
  • 1055886 2023-001
    Material Weakness
  • 1055887 2023-001
    Material Weakness
  • 1055888 2023-001
    Material Weakness
  • 1055889 2023-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $2.59M
10.555 National School Lunch Program $2.19M
10.553 School Breakfast Program $1.19M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $664,263
21.027 Coronavirus State and Local Fiscal Recovery Funds $564,537
97.039 Hazard Mitigation Grant $455,095
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $389,656
93.558 Temporary Assistance for Needy Families $384,120
93.778 Medical Assistance Program $341,817
93.667 Social Services Block Grant $331,935
84.367 Improving Teacher Quality State Grants $244,757
93.659 Adoption Assistance $214,599
93.658 Foster Care_title IV-E $187,135
84.425U Education Stabilization Fund $183,758
84.424 Student Support and Academic Enrichment Program $154,885
84.011 Migrant Education_state Grant Program $151,722
84.358 Rural Education $150,117
97.067 Homeland Security Grant Program $145,016
84.048 Career and Technical Education -- Basic Grants to States $130,142
84.027 Special Education_grants to States $92,308
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $90,857
15.000 Chincoteague Wildlife Rescue $83,477
93.568 Low-Income Home Energy Assistance $80,499
21.032 Local Assistance & Tribal Consistency Fund $76,680
32.009 Emergency Connectivity Fund Program $71,736
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $68,955
84.425W Education Stabilization Fund $55,074
16.575 Crime Victim Assistance $45,332
20.106 Airport Improvement Program $37,636
20.600 State and Community Highway Safety $33,470
10.766 Community Facilities Loans and Grants $29,600
10.649 Pandemic Ebt Administrative Costs $24,218
84.173 Special Education_preschool Grants $21,145
10.558 Child and Adult Care Food Program $19,116
84.425D Education Stabilization Fund $17,338
93.556 Promoting Safe and Stable Families $14,914
84.144 Migrant Education_coordination Program $14,266
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $9,378
84.425C Education Stabilization Fund $8,737
16.738 Edward Byrne Memorial Justice Assistance Grant Program $5,915
93.472 Title IV-E Prevention and Family Services and Programs (a) $5,861
16.000 Inmate Social Security Bounty $5,400
93.747 Elder Abuse Prevention Interventions Program $3,410
93.767 Children's Health Insurance Program $3,001
84.365 English Language Acquisition State Grants $2,691
93.599 Chafee Education and Training Vouchers Program (etv) $2,690
93.566 Refugee and Entrant Assistance_state Administered Programs $1,797
93.645 Stephanie Tubbs Jones Child Welfare Services Program $630
93.090 Guardianship Assistance $145