Finding 1228317 (2025-018)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-08-28
Audit: 410022
Organization: County of Floyd, Virginia (VA)

AI Summary

  • Issue: The SEFA was understated by $175,000 for the E&T LE Grant.
  • Requirements Impacted: All expenditures for major programs must be accurately reported on the SEFA.
  • Recommended Follow-Up: Complete the SEFA using a full list of expenditures and reconcile with the Cardinal Report for accuracy.

Finding Text

Understatement, Assistance Listing #21.027 – Coronavirus State and Local Fiscal Recovery Fund, Reporting – Material Weakness Condition The SEFA was understated by $175,000 for the E&T LE Grant. Criteria All expenditures for the major programs should be identified and reported on the SEFA. Cause The only expenditures included on the SEFA were items reimbursed that appeared on the state Cardinal Report. Effect The SEFA was understated for the E&T LE Grant. Recommendation We recommend completing the SEFA using a listing of expenditures as well as reconciling to the Cardinal Report to ensure completeness. View of Responsible Officials and Planned Corrective Action The County agrees with this recommendation and will verify the expenditures as well the Cardinal Report for reporting.

Corrective Action Plan

The County agrees with this recommendation and will verify the expenditures as well as the Cardinal Report for reporting.

Categories

Reporting Material Weakness

Other Findings in this Audit

  • 1228306 2025-016
    Material Weakness Repeat
  • 1228307 2025-016
    Material Weakness Repeat
  • 1228308 2025-016
    Material Weakness Repeat
  • 1228309 2025-016
    Material Weakness Repeat
  • 1228310 2025-016
    Material Weakness Repeat
  • 1228311 2025-016
    Material Weakness Repeat
  • 1228312 2025-017
    Material Weakness Repeat
  • 1228313 2025-017
    Material Weakness Repeat
  • 1228314 2025-017
    Material Weakness Repeat
  • 1228315 2025-018
    Material Weakness Repeat
  • 1228316 2025-018
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $873,326
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $603,985
84.027 SPECIAL EDUCATION GRANTS TO STATES $528,290
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $476,079
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $461,945
10.553 SCHOOL BREAKFAST PROGRAM $336,906
93.778 GRANTS TO STATES FOR MEDICAID $282,951
93.659 ADOPTION ASSISTANCE $282,109
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $121,707
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $121,027
93.667 SOCIAL SERVICES BLOCK GRANT $106,139
93.658 FOSTER CARE TITLE IV-E $99,105
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $96,022
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $84,785
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $79,263
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $41,964
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $30,861
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $25,711
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $25,000
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $23,518
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $20,570
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $16,772
15.226 PAYMENTS IN LIEU OF TAXES $13,877
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $7,500
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $6,776
93.603 ADOPTION AND LEGAL GUARDIANSHIP INCENTIVE PAYMENTS PROGRAM $6,000
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $3,200
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $2,804
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $1,422
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $515
93.747 ELDER ABUSE PREVENTION INTERVENTIONS PROGRAM $147
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $137