Commonwealth of Virginia Single Audit Report for the Year Ended ...

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COMMONWEALTH OF VIRGINIA NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED JUNE 30, 2011 1. PURPOSE OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, requires a schedule of expenditures of federal awards showing total federal expenditures for each federal financial assistance program as identified in the Catalog of Federal Domestic Assistance (CFDA). The accompanying schedule includes all expenditures of federal awards of the Commonwealth of Virginia’s departments, institutions, authorities, and component units except for the entities that were not audited by the Auditor of Public Accounts. Other auditors issued reports for the following organizations within the Commonwealth: Virginia Commonwealth University Health System Authority, Institute for Advanced Learning and Research, Virginia Housing Development Authority, Virginia Resources Authority, Virginia Outdoors Foundation, Fort Monroe Authority, Science Museum of Virginia Foundation, Library of Virginia Foundation, Virginia Sesquicentennial of the American Civil War Commission, Virginia State Crime Commission and the Commission on Virginia Alcohol Safety Action Program. 2. SIGNIFICANT ACCOUNTING POLICIES A. Basis of Presentation The information in the accompanying “Schedule of Expenditures of Federal Awards” is presented in accordance with OMB Circular A-133. The schedule presents a summary of direct and indirect federal financial assistance by federal department and CFDA Number. Federal Financial Assistance – The Single Audit Act Amendments of 1996 (Public Law 104-156) and OMB Circular A-133 define federal financial assistance as grants, loans, loan guarantees, property (including donated surplus property), cooperative agreements, interest subsidies, insurance, food commodities, direct appropriations, or other assistance. Nonmonetary federal assistance including food stamps, food commodities, and surplus property, is considered federal assistance and, therefore, is reported on the “Schedule of Expenditures of Federal Awards.” Federal financial assistance does not include direct federal cash assistance to individuals. Solicited contracts in a vendor relationship between the Commonwealth of Virginia and the federal government for which the federal government procures tangible goods or services are not considered to be federal financial assistance. Direct Federal Assistance – Assistance received directly from the Federal government or received in a pass-through relationship from other State entities 119
is classified as direct expenditures on the “Schedule of Expenditures of Federal Awards.” Indirect Federal Assistance – Assistance received in a pass-through relationship from entities other than the Federal government or other State entities is classified as indirect expenditures on the “Schedule of Expenditures of Federal Awards.” Major Programs – The Single Audit Act Amendments of 1996 and OMB Circular A-133 establish the criteria to be used in defining major programs. Major programs for the Commonwealth of Virginia were determined using a risk-based approach in accordance with OMB Circular A-133. Catalog of Federal Domestic Assistance – The Catalog of Federal Domestic Assistance (CFDA) is a government-wide compendium of individual federal programs. Each program included in the catalog is assigned a five-digit program identification number (CFDA Number) which is reflected in the accompanying schedule. Cluster of Programs – Closely related programs that share common compliance requirements are grouped into clusters of programs. A cluster of programs is considered as one federal program for determining major programs. The following are the clusters administered by the Commonwealth: Aging Child Care Child Nutrition Community Development Block Grants Community Services Disability Insurance/SSI Early Intervention (IDEA) Education of Homeless Children and Youth Educational Technology State Grants Emergency Food Assistance Employment Service Teacher Quality Partnership Grants Federal Transit Fish and Wildlife Head Start Highway Planning and Construction Highway Safety Homeland Security Independent Living Services for Older Independent Living State Grants Immunization JAG Medicaid Economic Development Research and Development School Improvement Grants Schools and Roads Special Education Statewide Data Systems Student Financial Assistance Programs State Fiscal Stabilization Fund SNAP TANF Title I, Part A Transit Services Programs TRIO Vocational Rehab Workforce Investment Act 120
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COMMONWEALTH OF VIRGINIA SINGLE AUD
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- T A B L E O F C O N T E N T S - P
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INDEPENDENT AUDITOR’S REPORT ON I
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REPORT ON COMPLIANCE WITH REQUIREME
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prepare the financial statements. T
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84.318, 84.386 Educational Technolo
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We further recommend that Motor Veh
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Not including the specific access o
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ABC is required by the Commonwealth
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We recommend that Motor Vehicles de
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Management Plan for Corrective Acti
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11-10: Improve Information Security
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We recommend that DMV dedicate the
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11-14: Improve Microsoft SQL Server
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11-16: Refine Estimates and Report
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ecord of the individuals receiving
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We recommend that Social Services d
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alternative solutions with the Depa
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U.S. DEPARTMENT OF EDUCATION 11-23:
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COMMONWEALTH OF VIRGINIA Resolution
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COMMONWEALTH OF VIRGINIA Schedule o
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Page 71 and 72: COMMONWEALTH OF VIRGINIA Schedule o
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Page 125 and 126: Federal Department Detail Amount Ex
Page 127 and 128: $205,061 are not included in the ac
Page 129 and 130: financial assistance will be reflec
Page 131 and 132: CFDA # Federal Program Name Amount
Page 137: COMMONWEALTH OF VIRGINIA CONTACT LI
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