Finding 518293 (2024-003)

CORRECTIVE ACTION PLAN January 8, 2025 County of Caroline, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 3906 Electric Road Roanoke, VA 24018 Audit period: June 30, 2024 The findings from the June 30, 2024 Schedule of Findings and Questioned Costs (the “Schedule”) are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT 2024-003: Procurement Policies and Procedures – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – AL# 21.027 Condition: The County adheres to and follows Virginia Public Procurement Act “VPPA” for procurement, however, under the requirements of Uniform Guidance, the County does not have complete, written procurement policies that are in compliance with the additional standards required by the Uniform Guidance (2 CFR Part 200). Criteria: Under the requirements in the Uniform Guidance, all entities are required to have written procurement policies that conform to applicable Federal laws and regulations and standards. The complete procurement standards are located at 2 CFR Part 200, Sections 317 through 326. Cause: The County does not have its own written procurement policies that conform to applicable Federal laws and regulations and standards. Effect: The lack of the County’s own written policies under the specific requirements of Uniform Guidance could result in potential improper procurement using Federal funds. Questioned Costs: Not applicable Perspective Information: Not applicable Repeat Finding: Not applicable Recommendation: Management should update existing written procurement procedures to align with Uniform Guidance requirements for all purchases to be made with Federal funds. Views of Responsible Officials and Planned Corrective Action: Management concurs and has begun updating existing written procurement procedures to comply with the Uniform Guidance. If the Federal Audit Clearinghouse has questions regarding this plan, please call Tomeka Morgan, Deputy County Administrator - Finance at 804-633-5380. Sincerely yours, Tomeka Morgan Deputy County Administrator