FAC Explorer

Finding 485497 (2023-002)

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Requirement
P
Questioned Costs
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Year
2023
Accepted
2024-08-30
Audit: 318264
Organization: County of Amherst, Virginia (VA)
Auditor: Brown Edwards & CO LLP

AI Summary

  • Core Issue: The County missed the deadline for filing the data collection form for the fiscal year ending June 30, 2022.
  • Impacted Requirements: Timely filing is mandated by the Uniform Guidance and OMB, requiring submission within 30 days post-audit or 12 months after fiscal year-end.
  • Recommended Follow-Up: Management should implement measures to ensure timely filing moving forward, with a focus on the June 30, 2024 deadline.

Finding Text

Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027; Title I Grants to Local Educational Agencies – AL# 84.010; Education Stabilization Fund – AL# 84.425C, 84.425D, 84.425U, Late Filing of Data Collection Form Condition: The County did not file the data collection form for the year ended June 30, 2022 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 Amherst). Cause: Management did not complete and certify auditee portion of the form before the deadline. The form was not completed until July 19, 2023. 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 and Planned Corrective Action: The form will be late for June 30, 2023. The Finance department is fully staffed again and has duties delegated to ensure timely filing for June 30, 2024.

Corrective Action Plan

CORRECTIVE ACTION PLAN Finding (2023-002): Late Data Collection Form Filing Contact: Stacey H. McBride 1.The County has a plan to have all audit requests complete by October 15, 2024. 2.During fieldwork all requests will take top priority and be completed as soon as possible. 3.The audit will be complete and filed with the Virginia Auditor of Public Accounts by December 15, 2024 4.The data collection form will be filed by December15, 2024. Stacey H. McBride,CPA Deputy County Administrator/Finance Director TELEPHONE (434) 946-9400 FAX (434) 946-9370

Categories

No categories assigned yet.

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $1.60M
84.010 Title I Grants to Local Educational Agencies $968,519
10.553 School Breakfast Program $664,031
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $604,459
84.002 Adult Education - Basic Grants to States $573,583
32.009 Emergency Connectivity Fund Program $467,222
93.659 Adoption Assistance $369,136
93.778 Medical Assistance Program $341,127
93.558 Temporary Assistance for Needy Families $267,314
93.658 Foster Care_title IV-E $260,897
93.667 Social Services Block Grant $241,859
84.425 Education Stabilization Fund $240,095
84.367 Improving Teacher Quality State Grants $163,644
84.027 Special Education_grants to States $145,853
16.575 Crime Victim Assistance $126,978
84.048 Career and Technical Education -- Basic Grants to States $82,443
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $72,645
10.665 Schools and Roads - Grants to States $68,865
84.424 Student Support and Academic Enrichment Program $67,527
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $62,555
93.568 Low-Income Home Energy Assistance $51,377
10.559 Summer Food Service Program for Children $50,857
84.173 Special Education_preschool Grants $39,036
16.835 Body Worn Camera Policy and Implementation $37,000
10.558 Child and Adult Care Food Program $34,261
20.600 State and Community Highway Safety $27,323
93.556 Promoting Safe and Stable Families $19,412
20.607 Alcohol Open Container Requirements $16,458
97.042 Emergency Management Performance Grants $14,911
16.607 Bulletproof Vest Partnership Program $13,058
16.738 Edward Byrne Memorial Justice Assistance Grant Program $9,313
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $8,588
93.472 Title IV-E Prevention and Family Services and Programs (a) $8,113
93.090 Guardianship Assistance $8,073
21.027 Coronavirus State and Local Fiscal Recovery Funds $8,058
10.649 Pandemic Ebt Administrative Costs $3,135
93.767 Children's Health Insurance Program $2,865
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $2,205
84.031 Higher Education_institutional Aid $2,185
93.566 Refugee and Entrant Assistance_state Administered Programs $1,265
20.602 Occupant Protection Incentive Grants $1,260
93.645 Stephanie Tubbs Jones Child Welfare Services Program $395