FAC Explorer

Finding 584031 (2023-001)

- Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-01-05
Audit: 9934
Organization: County of Bedford, Virginia (VA)
Auditor: Brown Edwards & Company LLP

AI Summary

  • Core Issue: The County failed to file the data collection form for the year ending June 30, 2022, on time.
  • Impacted Requirements: This violates the Uniform Guidance and OMB requirements for timely submission of the annual data collection form.
  • Recommended Follow-Up: Management should implement measures to ensure timely filing in the future, addressing staffing issues to avoid delays.

Finding Text

2023-001: Supplemental Nutrition Assistance Program – AL# 10.561; Child Nutrition Cluster – AL# 10.553, 10.555, 10.559; 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; Temporary Assistance for Needy Families – AL# 93.558; Medical Assistance Program – AL# 93.778, 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 Bedford). Cause: Management did not complete and certify auditee portion of the form before the deadline. The form was not completed until June 14, 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 data collection form for the year ended June 30, 2022, was not filed timely. This late filing was due to the 2022 audit being completed late because of significant staff turnover. Management has since filled vacant positions, added one position, and restructured the department to help with staff 30, 2023, audit will be completed timely and should result in a timely filing of the June 30, 2023 data collection form.

Categories

School Nutrition Programs

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $8.32M
10.555 National School Lunch Program $3.08M
84.027 Special Education_grants to States $2.33M
84.010 Title I Grants to Local Educational Agencies $1.80M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $1.47M
93.659 Adoption Assistance $1.05M
10.553 School Breakfast Program $995,472
93.778 Medical Assistance Program $767,283
93.667 Social Services Block Grant $541,152
16.543 Missing Children's Assistance $522,764
93.658 Foster Care_title IV-E $491,924
93.558 Temporary Assistance for Needy Families $408,735
84.367 Improving Teacher Quality State Grants $263,923
16.575 Crime Victim Assistance $214,489
84.287 Twenty-First Century Community Learning Centers $192,588
84.424 Student Support and Academic Enrichment Program $162,184
84.048 Career and Technical Education -- Basic Grants to States $157,116
84.002 Adult Education - Basic Grants to States $94,073
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $91,092
93.568 Low-Income Home Energy Assistance $76,744
93.498 Provider Relief Fund $75,980
84.173 Special Education_preschool Grants $71,916
93.556 Promoting Safe and Stable Families $58,170
21.027 Coronavirus State and Local Fiscal Recovery Funds $37,280
10.559 Summer Food Service Program for Children $25,151
10.579 Child Nutrition Discretionary Grants Limited Availability $24,826
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $19,809
93.472 Title IV-E Prevention and Family Services and Programs (a) $17,398
16.588 Violence Against Women Formula Grants $14,889
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $13,834
97.042 Emergency Management Performance Grants $13,304
20.600 State and Community Highway Safety $13,286
16.607 Bulletproof Vest Partnership Program $13,283
93.599 Chafee Education and Training Vouchers Program (etv) $9,863
84.365 English Language Acquisition State Grants $9,060
16.738 Edward Byrne Memorial Justice Assistance Grant Program $7,111
93.767 Children's Health Insurance Program $7,007
10.649 Pandemic Ebt Administrative Costs $3,135
93.603 Adoption Incentive Payments $1,995
10.558 Child and Adult Care Food Program $1,746
93.566 Refugee and Entrant Assistance_state Administered Programs $1,596
10.569 Emergency Food Assistance Program (food Commodities) $618
93.645 Stephanie Tubbs Jones Child Welfare Services Program $406
93.090 Guardianship Assistance $94