Finding 1236872 (2025-007)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-09-27
Audit: 412315
Organization: City of Roanoke, Virginia (VA)

AI Summary

  • Core Issue: There was a lack of available support documentation for quarterly reports, leading to discrepancies in reported expenditures.
  • Impacted Requirements: Reports must align with supporting documents and reconcile with the Schedule of Expenditures of Federal Awards (SEFA) and general ledger balances.
  • Recommended Follow-Up: Ensure supporting documentation is stored in a shared drive for easy access and regularly reconcile reports with SEFA and general ledger balances.

Finding Text

2025-007: Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing #21.027, Reporting – Material Noncompliance (Material Weakness) Condition During our review of the Project and Expenditures quarterly reports, we noted that support was not available for review. Also, we noted that the Quarter 3 (April 2025-June 2025) cumulative totals of expenditures did not agree to the total amounts reported on the schedule of expenditures of federal awards for the past four years and the reconciled remaining balance of funds recorded as unearned revenue. Criteria Quarterly project and expenditures reports submitted should agree to supporting documentation, reconciled to current and prior SEFAs (Schedule of Expenditures of Federal Awards), and related account balances on the general ledger. Cause Staff turnover, including the lack of a grant accountant. Effect Increased risk of errors in reporting. Not meeting UG requirements. Questioned Cost Amount Not applicable. Perspective Information Not applicable. Recommendation We recommend maintaining the supporting documentation on a shared drive for easy access and making sure the information keyed into the reports agrees to supporting documentation. We also recommend reconciling to the SEFA and related balances in the general ledger. View of Responsible Officials and Planned Corrective Action Management concurs recommendation. The City acknowledges that supporting documentation was not readily available for review for the Project and Expenditures quarterly reports and that the Quarter 3 cumulative expenditures did not agree with the amounts reported on the Schedule of Expenditures of Federal Awards (SEFA) and the reconciled remaining balance of funds recorded as unearned revenue. Staff turnover, financial system challenges, and the lack of a dedicated grant accountant contributed to these deficiencies. Corrective action has already begun for preparing, reviewing, and maintaining Federal award reporting documentation. Supporting documentation for quarterly Project and Expenditures reports will be maintained in a designated shared electronic drive and organized by reporting period and Federal award to ensure documentation is readily accessible for review. A reconciliation was completed for the quarter ending June 30, 2026, and the quarterly report agrees to the general ledger.

Corrective Action Plan

Management concurs recommendation. The City acknowledges that supporting documentation was not readily available for review for the Project and Expenditures quarterly reports and that the Quarter 3 cumulative expenditures did not agree with the amounts reported on the Schedule of Expenditures of federal Awards (SEFA) and the reconciled remaining balance of funds recorded as unearned revenue. Staff turnover, financial system challenges, and the lack of a dedicated grant accountant contributed to these deficiencies. Corrective action has already begun for preparing, reviewing, and maintaining Federal award rep01ting documentation. Supporting documentation for quarterly Project and Expenditures reports will be maintained in a designated shared electronic drive and organized by reporting period and Federal award to ensure documentation is readily accessible for review. A reconciliation was completed for the quarter ending June 30, 2026, and the quarterly report agrees to the general ledger.

Categories

Reporting

Other Findings in this Audit

  • 1236822 2025-003
    Material Weakness Repeat
  • 1236823 2025-003
    Material Weakness Repeat
  • 1236824 2025-003
    Material Weakness Repeat
  • 1236825 2025-004
    Material Weakness Repeat
  • 1236826 2025-005
    Material Weakness Repeat
  • 1236827 2025-006
    Material Weakness Repeat
  • 1236828 2025-006
    Material Weakness Repeat
  • 1236829 2025-006
    Material Weakness Repeat
  • 1236830 2025-006
    Material Weakness Repeat
  • 1236831 2025-006
    Material Weakness Repeat
  • 1236832 2025-006
    Material Weakness Repeat
  • 1236833 2025-006
    Material Weakness Repeat
  • 1236834 2025-006
    Material Weakness Repeat
  • 1236835 2025-006
    Material Weakness Repeat
  • 1236836 2025-006
    Material Weakness Repeat
  • 1236837 2025-006
    Material Weakness Repeat
  • 1236838 2025-006
    Material Weakness Repeat
  • 1236839 2025-006
    Material Weakness Repeat
  • 1236840 2025-006
    Material Weakness Repeat
  • 1236841 2025-006
    Material Weakness Repeat
  • 1236842 2025-006
    Material Weakness Repeat
  • 1236843 2025-006
    Material Weakness Repeat
  • 1236844 2025-006
    Material Weakness Repeat
  • 1236845 2025-006
    Material Weakness Repeat
  • 1236846 2025-006
    Material Weakness Repeat
  • 1236847 2025-006
    Material Weakness Repeat
  • 1236848 2025-006
    Material Weakness Repeat
  • 1236849 2025-006
    Material Weakness Repeat
  • 1236850 2025-007
    Material Weakness Repeat
  • 1236851 2025-007
    Material Weakness Repeat
  • 1236852 2025-007
    Material Weakness Repeat
  • 1236853 2025-007
    Material Weakness Repeat
  • 1236854 2025-007
    Material Weakness Repeat
  • 1236855 2025-007
    Material Weakness Repeat
  • 1236856 2025-007
    Material Weakness Repeat
  • 1236857 2025-007
    Material Weakness Repeat
  • 1236858 2025-007
    Material Weakness Repeat
  • 1236859 2025-007
    Material Weakness Repeat
  • 1236860 2025-007
    Material Weakness Repeat
  • 1236861 2025-007
    Material Weakness Repeat
  • 1236862 2025-007
    Material Weakness Repeat
  • 1236863 2025-007
    Material Weakness Repeat
  • 1236864 2025-007
    Material Weakness Repeat
  • 1236865 2025-007
    Material Weakness Repeat
  • 1236866 2025-007
    Material Weakness Repeat
  • 1236867 2025-007
    Material Weakness Repeat
  • 1236868 2025-007
    Material Weakness Repeat
  • 1236869 2025-007
    Material Weakness Repeat
  • 1236870 2025-007
    Material Weakness Repeat
  • 1236871 2025-007
    Material Weakness Repeat
  • 1236873 2025-008
    Material Weakness Repeat
  • 1236874 2025-008
    Material Weakness Repeat
  • 1236875 2025-008
    Material Weakness Repeat
  • 1236876 2025-008
    Material Weakness Repeat
  • 1236877 2025-008
    Material Weakness Repeat
  • 1236878 2025-009
    Material Weakness Repeat
  • 1236879 2025-009
    Material Weakness Repeat
  • 1236880 2025-009
    Material Weakness Repeat
  • 1236881 2025-009
    Material Weakness Repeat
  • 1236882 2025-009
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.659 ADOPTION ASSISTANCE $4.85M
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $3.14M
93.778 GRANTS TO STATES FOR MEDICAID $2.64M
93.658 FOSTER CARE TITLE IV-E $1.66M
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $1.49M
93.667 SOCIAL SERVICES BLOCK GRANT $1.32M
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $1.28M
14.900 LEAD HAZARD REDUCTION GRANT PROGRAM $942,182
14.913 HEALTHY HOMES PRODUCTION PROGRAM $519,343
17.259 WIOA YOUTH ACTIVITIES $408,442
17.258 WIOA ADULT PROGRAM $375,029
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $323,598
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $312,364
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $301,243
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $297,168
20.939 SAFE STREETS AND ROADS FOR ALL $269,863
59.037 SMALL BUSINESS DEVELOPMENT CENTERS $229,691
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $136,132
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $112,147
66.818 BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS $108,397
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $96,343
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $94,817
14.905 LEAD HAZARD REDUCTION DEMONSTRATION GRANT PROGRAM $77,625
16.540 JUVENILE JUSTICE AND DELINQUENCY PREVENTION $60,984
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $50,856
93.472 TITLE IV-E PREVENTION PROGRAM $46,548
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $34,099
20.607 ALCOHOL OPEN CONTAINER REQUIREMENTS $29,139
16.575 CRIME VICTIM ASSISTANCE $27,688
93.090 GUARDIANSHIP ASSISTANCE $27,567
20.205 HIGHWAY PLANNING AND CONSTRUCTION $26,801
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $26,241
45.024 PROMOTION OF THE ARTS GRANTS TO ORGANIZATIONS AND INDIVIDUALS $23,358
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $19,627
17.607 Bulletproof Vest FY23 $13,635
84.287C RCPS 21st Century Literacy FY24 $13,099
15.904 HISTORIC PRESERVATION FUND GRANTS-IN-AID $12,957
20.703 INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS $10,408
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $10,000
14.267 CONTINUUM OF CARE PROGRAM $9,960
93.747 ELDER ABUSE PREVENTION INTERVENTIONS PROGRAM $7,970
93.599 CHAFEE EDUCATION AND TRAINING VOUCHERS PROGRAM (ETV) $6,729
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $5,847
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $5,235
10.555 NATIONAL SCHOOL LUNCH PROGRAM $4,095
16.726 JUVENILE MENTORING PROGRAM $2,127
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1,845
16.606 STATE CRIMINAL ALIEN ASSISTANCE PROGRAM $1,827
93.603 ADOPTION AND LEGAL GUARDIANSHIP INCENTIVE PAYMENTS PROGRAM $560
97.067 HOMELAND SECURITY GRANT PROGRAM $252
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $-2,496
16.034 CORONAVIRUS EMERGENCY SUPPLEMENTAL FUNDING PROGRAM $-5,796