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

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B. Basis of Accounting Supplemental Nutrition Assistance Program – The reported expenditures for benefits under the Supplemental Nutrition Assistance Program (SNAP) (CFDA No. 10.551) are supported by both regularly appropriated funds and incremental funding made available under section 101 of the American Recovery and Reinvestment Act of 2009. The mechanism used by USDA to make these funds available to States does not enable a State to validly disaggregate the regular and Recovery Act components of this figure. At the national aggregate level, however, Recovery Act funds account for approximately 16.55 percent of USDA’s total expenditures for SNAP benefits in the Federal fiscal year ended September 30, 2011. Federal program expenditures included in the accompanying schedule are presented using the cash basis of accounting. Under the cash basis of accounting, expenditures are recognized when paid rather than when the obligation is incurred. Federal non-cash assistance and loan/loan guarantee program activities are presented as described in Notes 2-C and 2-D below. C. Non-Cash Assistance The Commonwealth of Virginia participated in several federal programs in which non-cash benefits are provided through the state to eligible program participants. These include: Food Distribution Programs (CFDA Numbers 10.555, 10.559, 10.569) – The value of food commodities was calculated using the U.S. Department of Agriculture’s Food and Nutrition Service commodity price lists. The accompanying schedule includes commodity distributions of: CFDA # Non-Stimulus Stimulus 10.555 $27,566,490 $ - 10.559 $ 197,322 $ - 10.569 $10,901,820 $59,362 The accompanying schedule does not include Commonwealth-stored undistributed food commodities of: CFDA # Non-Stimulus 10.555 $45,116 10.569 $27,810 Donation of Federal Surplus Personal Property (CFDA Number 39.003) – Donated federal surplus property is valued at 23.3 percent of the original acquisition cost as assigned by the federal government. The amount included in the accompanying schedule reflects distribution to other governmental entities during the year ended June 30, 2011. Administrative expenditures of 123
$205,061 are not included in the accompanying schedule. The value of surplus property on hand at June 30, 2011 totaled $1,021,236. These amounts represent Non-Stimulus dollars. Childhood Immunization Grants (CFDA Number 93.268) – The U.S. Department of Health and Human Services purchases and now distributes immunizations through McKesson, the federal national distribution vendor, directly to our local health departments. The amount presented in the accompanying schedule reflects the cost of immunizations to the federal government of $56,563,338 ($54,563,416 represents the Non-stimulus portion and $1,999,922 represents the ARRA portion). The remaining amount of $6,691,835 ($5,349,712 represents the Non-stimulus portion and $1,342,123 represents the ARRA portion) is administrative expenditures. The value of inventory on hand at June 30, 2011 is $3,932,804. The Virginia Department of Health also received the following non-monetary assistance from federal assignees paid directly by the grantor but assigned to assist the Virginia Department of Health: D. Loan/Loan Guarantee Programs $124,641 CFDA 93.116 for Tuberculosis $188,321 CFDA 93.268 for Immunizations $ 67,750 CFDA 93.940 for HIV Prevention $228,347 CFDA 93.977 for STD Control Family Federal Education Loans (CFDA Number 84.032) – The amount in the accompanying schedule reflects the value of new Stafford, PLUS, and SLS loans disbursed to students during the fiscal year. Federal Perkins Loans - Federal Capital Contributions (CFDA Number 84.038) – The amount in the accompanying schedule includes administrative costs during the fiscal year as well as the outstanding balance of loans receivable at June 30, 2011. Federal Direct Loan Program (CFDA Number 84.268) – The amount in the accompanying schedule reflects the value of new Federal Direct Loans disbursed to students during the fiscal year. Health Professions Student Loans, Including Primary Care Loans/Loans for Disadvantaged Students (CFDA Number 93.342) – The amount in the accompanying schedule includes administrative costs during the fiscal year as well as the outstanding balance of loans receivable at June 30, 2011. Nursing Student Loans (CFDA Number 93.364) – The amount in the accompanying schedule includes administrative costs during the fiscal year as well as the outstanding balance of loans receivable at June 30, 2011. 124
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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 75 and 76: COMMONWEALTH OF VIRGINIA Schedule o
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