FAC Explorer

Finding 519259 (2024-006)

-
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-01-15
Audit: 337925
Organization: County of King William, Virginia (VA)
Auditor: Robinson Farmer Cox Associates

AI Summary

  • Core Issue: The entity missed the deadline for submitting the SLFRF Compliance Report SLT-3478.
  • Impacted Requirements: Compliance with U.S. Department of the Treasury's reporting deadlines for SLFRF funds was not achieved.
  • Recommended Follow-Up: Establish stronger internal controls to track and meet all federal reporting deadlines; management plans to address this by FY25.

Finding Text

SLFRF compliance reporting Federal Program: CFDA 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recover Funds Criteria: As required by the U.S. Department of the Treasury, recipients of Coronavirus State and Local Fiscal Recover Funds (SLFRF) must submit periodic reports by the specified deadlines to ensure transparency and accountability in the use of funds. Condition: The entity failed to submit the required SLFRF Compliance Report SLT-3478 by the required deadline. Cause: The delay was attributed to insufficient internal controls over federal award reporting. Specifically, there was a lack of a formal process to track and meet compliance deadlines for SLFRF reporting requirements. Effect: SLFRF grant requirements set forth by the U.S. Department of the Treasury were not met. Recommendation: Management should implement robust internal controls to ensure compliance with all federal reporting requirements. Management’s Recommendation: The County concurs with the recommendation and is considering corrective action for FY25.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $915,768
84.425 Covid-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (arp Esser) $752,602
84.027 Special Education_grants to States $551,370
10.555 National School Lunch Program $468,895
84.425 Covid-19 - Elementary and Secondary School Emergency Relief (esser) Fund $257,085
84.010 Title I Grants to Local Educational Agencies $249,498
10.553 School Breakfast Program $207,009
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $176,154
93.778 Medical Assistance Program $131,053
93.558 Temporary Assistance for Needy Families $87,946
93.667 Social Services Block Grant $84,968
10.579 Child Nutrition Discretionary Grants Limited Availability $82,676
84.367 Improving Teacher Quality State Grants $82,411
10.555 Food Distribution--School $71,766
12.000 Rotc $69,708
16.575 Crime Victim Assistance $64,455
93.658 Foster Care_title IV-E $49,945
84.048 Career and Technical Education -- Basic Grants to States $44,474
16.588 Violence Against Women Formula Grants $40,000
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $34,963
93.568 Low-Income Home Energy Assistance $21,672
84.424 Student Support and Academic Enrichment Program $20,622
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $20,022
84.173 Special Education_preschool Grants $17,177
93.659 Adoption Assistance $10,688
84.060 Indian Education_grants to Local Educational Agencies $10,220
97.042 Emergency Management Performance Grants $7,499
10.559 Summer Food Service Program for Children $6,311
93.747 Elder Abuse Prevention Interventions Program $4,860
93.603 Adoption Incentive Payments $4,790
93.556 Promoting Safe and Stable Families $4,447
84.365 English Language Acquisition State Grants $3,127
16.607 Bulletproof Vest Partnership Program $2,793
16.738 Edward Byrne Memorial Justice Assistance Grant Program $1,730
93.472 Title IV-E Prevention and Family Services and Programs (a) $1,669
93.767 Children's Health Insurance Program $1,422
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $1,185
10.574 Team Nutrition Grants $700
10.649 Pandemic Ebt Administrative Costs $653
93.566 Refugee and Entrant Assistance_state Administered Programs $422
93.090 Guardianship Assistance $116
93.645 Stephanie Tubbs Jones Child Welfare Services Program $80