CORRECTIVE ACTION PLAN
The County of Bedford, Virginia respectfully submits the following corrective action plan for the year
ended June 30, 2023.
Name and address of independent public accounting firm:
Brown, Edwards & Company, L.L.P.
828 Main Street, Suite 1401
Lynchburg, Virginia 24501
The findings from the June 30, 2023, Schedule of Findings and Questioned Costs are discussed below. The
findings are numbered consistently with the numbers assigned in the Schedule.
Finding 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:
Response
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 workload. The June 30,
2023, audit will be completed timely and should result in a timely filing of the June 30, 2023 data collection
form.
Contact Person
I, Ashley Anderson, am responsible for this corrective plan. Please contact me at (540) 586-7729 x. 1303 or
aanderson@bedfordcountyva.gov if you have any questions. Thank you.
Sincerely,
Ashley Anderson, MAcc, CPA
Director of Finance
County of Bedford, Virginia