FAC Explorer

Finding 577942 (2022-006)

- Repeat Finding
Requirement
M
Questioned Costs
$1
Year
2022
Accepted
2023-11-09
Audit: 2759
Organization: County of Lee, Virginia (VA)
Auditor: Robinson Farmer Cox Associates

AI Summary

  • Core Issue: The County failed to monitor subrecipient compliance, leading to improper fund drawdowns.
  • Impacted Requirements: Subrecipient monitoring procedures under Uniform Guidance were not followed.
  • Recommended Follow-up: The County should review and approve reimbursement requests and obtain financial statements and audit reports regularly.

Finding Text

WIOA Cluster (17.258/17.259/17.278) Department of Labor funds as passed through to Southwest Virginia Workforce Development Board Agency: Department of Labor Federal Award Number/Year: 534027 - 2020; 534027 - 2021 Program & ALN: WIOA Cluster (17.258/17.259/17.278) Pass-through Entities:Virginia Community College Systems received by County and passed through to Southwest Virginia Workforce Development Board Compliance Requirement:Subrecipient Monitoring Finding Type: Noncompliance Criteria: The County is the grant recipient for the award and is required to perform subrecipient monitoring procedures to ensure proper compliance with Uniform Guidance. Condition:Funds are requested for drawdown by the subrecipient without the County reviewing and approving documentation. Cause:The County misunderstood the compliance requirements for subrecipient monitoring. Effect:The County does not properly monitor the subrecipient of the grants to ensure proper use of funds. Recommendation:We recommend the County obtain, review, and approve the reimbursement requests prior to submission. Further, we recommend the County obtain and review periodic financial statements and/or underlying documentation and obtain a copy of the annual audit report in accordance with Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: The County will work with the subrecipient to implement necessary controls to be in compliance.

Categories

Questioned Costs Subrecipient Monitoring Cash Management

Other Findings in this Audit

  • 1496 2022-007
    Material Weakness Repeat
  • 1497 2022-006
    - Repeat
  • 1498 2022-006
    - Repeat
  • 1499 2022-006
    - Repeat
  • 1500 2022-006
    - Repeat
  • 577938 2022-007
    Material Weakness Repeat
  • 577939 2022-006
    - Repeat
  • 577940 2022-006
    - Repeat
  • 577941 2022-006
    - Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $3.08M
84.010 Title I Grants to Local Educational Agencies $1.70M
21.019 Coronavirus Relief Fund $1.16M
93.659 Adoption Assistance $907,902
17.259 Wia Youth Activities $793,082
10.855 Distance Learning and Telemedicine Loans and Grants $752,857
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $728,169
17.258 Wia Adult Program $582,311
10.553 School Breakfast Program $503,872
93.667 Social Services Block Grant $492,268
93.558 Temporary Assistance for Needy Families $443,198
93.658 Foster Care_title IV-E $424,874
93.778 Medical Assistance Program $380,748
17.278 Wia Dislocated Worker Formula Grants $322,844
21.027 Coronavirus State and Local Fiscal Recovery Funds $299,230
20.106 Airport Improvement Program $281,964
32.009 Emergency Connectivity Fund Program $261,750
84.367 Improving Teacher Quality State Grants $236,791
84.027 Special Education_grants to States $145,084
10.555 National School Lunch Program $140,445
93.600 Head Start $139,585
10.558 Child and Adult Care Food Program $132,177
84.424 Student Support and Academic Enrichment Program $131,359
84.048 Career and Technical Education -- Basic Grants to States $111,410
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $92,061
84.358 Rural Education $84,167
93.568 Low-Income Home Energy Assistance $75,157
16.575 Crime Victim Assistance $71,423
16.588 Violence Against Women Formula Grants $39,533
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $31,150
17.207 Employment Service/wagner-Peyser Funded Activities $30,921
16.034 Coronavirus Emergency Supplemental Funding Program $23,564
10.559 Summer Food Service Program for Children $21,970
10.665 Schools and Roads - Grants to States $21,640
16.738 Edward Byrne Memorial Justice Assistance Grant Program $18,039
84.173 Special Education_preschool Grants $13,824
10.579 Child Nutrition Discretionary Grants Limited Availability $12,920
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $11,250
97.042 Emergency Management Performance Grants $7,500
93.556 Promoting Safe and Stable Families $7,090
20.616 National Priority Safety Programs $6,270
93.747 Elder Abuse Prevention Interventions Program $5,339
93.472 Title IV-E Prevention and Family Services and Programs (a) $5,299
23.002 Appalachian Area Development $5,000
93.767 Children's Health Insurance Program $3,900
10.649 Pandemic Ebt Administrative Costs $3,063
93.566 Refugee and Entrant Assistance_state Administered Programs $1,958
93.645 Stephanie Tubbs Jones Child Welfare Services Program $1,016
93.090 Guardianship Assistance $398