FAC Explorer

Finding 519109 (2024-002)

- Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-01-14
Audit: 337635
Organization: County of Amherst, Virginia (VA)
Auditor: Brown Edwards & Company LLP

AI Summary

  • Core Issue: The County missed the deadline for filing the data collection form for the fiscal year ending June 30, 2023.
  • Impacted Requirements: Timely submission is mandated by Uniform Guidance and OMB, requiring filing within 30 days post-audit or 12 months post-fiscal year end.
  • Recommended Follow-Up: Management must implement measures to ensure future forms are submitted on time, as confirmed for fiscal year 2024 and beyond.

Finding Text

2024-002: Economic Adjustment Assistance – AL #11.307, Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027; 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, 2023 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 August 30, 2024. Effect The County’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 Fiscal year 2024 and all future reports will be submitted on time.

Categories

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Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
11.307 Economic Adjustment Assistance $3.52M
10.555 National School Lunch Program $1.69M
84.027 Special Education Grants to States $1.16M
84.010 Title I Grants to Local Educational Agencies $1.02M
10.553 School Breakfast Program $717,401
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $647,947
93.778 Medical Assistance Program $628,719
84.002 Adult Education - Basic Grants to States $527,295
93.659 Adoption Assistance $344,812
93.667 Social Services Block Grant $282,423
21.027 Coronavirus State and Local Fiscal Recovery Funds $279,000
93.558 Temporary Assistance for Needy Families $267,412
93.658 Foster Care Title IV-E $230,274
15.226 Payment in Lieu of Taxes $160,407
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $141,818
84.184 School Safely National Activities $135,106
84.424 Student Support and Academic Enrichment Program $111,691
84.048 Career and Technical Education -- Basic Grants to States $90,701
10.559 Summer Food Service Program for Children $79,367
21.032 Local Assistance and Tribal Consistency Fund $76,597
16.575 Crime Victim Assistance $70,784
10.665 Schools and Roads - Grants to States $68,520
10.558 Child and Adult Care Food Program $62,751
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $60,084
93.568 Low-Income Home Energy Assistance $57,618
84.425 Education Stabilization Fund $27,456
84.173 Special Education Preschool Grants $27,021
93.556 Marylee Allen Promoting Safe and Stable Families Program $24,841
20.600 State and Community Highway Safety $21,002
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $20,417
20.607 Alcohol Open Container Requirements $12,914
93.090 Guardianship Assistance $12,159
16.738 Edward Byrne Memorial Justice Assistance Grant Program $9,270
93.472 Title IV-E Prevention Program $7,135
93.767 Children's Health Insurance Program $6,019
84.031 Higher Education Institutional Aid $5,913
10.649 Pandemic Ebt Administrative Costs $3,256
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $2,485
93.747 Elder Abuse Prevention Interventions Program $1,806
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $1,042
93.645 Stephanie Tubbs Jones Child Welfare Services Program $296