Commonwealth of Virginia: Single Audit Reports and Findings
Commonwealth of Virginia filed 10 single audits between 2016 and 2025; the most recently observed auditor is AUDITOR OF PUBLIC ACCOUNTS (2025), and the 2025 report lists 33 findings, including 1 material weakness. Data as of 2026-11-06.
Data as of Nov 6, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; Commonwealth of Virginia is recorded in RICHMOND, Virginia under EIN 546001736, and the Clearinghouse records it as a state government entity. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $28,924,844,870 | $750,000 | AUDITOR OF PUBLIC ACCOUNTS | 33 | MW / SD | 2025-06-GSAFAC-0000388108 |
| 2024 | 2024-06-30 | $27,531,441,980 | $750,000 | AUDITOR OF PUBLIC ACCOUNTS | 46 | MW / SD | 2024-06-GSAFAC-0000066245 |
| 2023 | 2023-06-30 | $29,284,250,690 | $750,000 | AUDITOR OF PUBLIC ACCOUNTS | 34 | MW / SD | 2023-06-GSAFAC-0000010489 |
| 2022 | 2022-06-30 | $29,642,328,541 | $750,000 | AUDITOR OF PUBLIC ACCOUNTS | 37 | MW / SD | 2022-06-CENSUS-0000175887 |
| 2021 | 2021-06-30 | $32,547,167,135 | $750,000 | AUDITOR OF PUBLIC ACCOUNTS | 41 | MW / SD | 2021-06-CENSUS-0000175887 |
| 2020 | 2020-06-30 | $23,313,611,320 | $750,000 | AUDITOR OF PUBLIC ACCOUNTS | 27 | MW / SD | 2020-06-CENSUS-0000175887 |
| 2019 | 2019-06-30 | $14,742,463,857 | $750,000 | AUDITOR OF PUBLIC ACCOUNTS | 27 | SD | 2019-06-CENSUS-0000175887 |
| 2018 | 2018-06-30 | $13,519,900,623 | $750,000 | AUDITOR OF PUBLIC ACCOUNTS | 35 | MW / SD | 2018-06-CENSUS-0000175887 |
| 2017 | 2017-06-30 | $13,477,898,630 | $750,000 | AUDITOR OF PUBLIC ACCOUNTS | 20 | MW / SD | 2017-06-CENSUS-0000175887 |
| 2016 | 2016-06-30 | $13,057,345,924 | $750,000 | AUDITOR OF PUBLIC ACCOUNTS | 35 | SD | 2016-06-CENSUS-0000175887 |
When is the next single audit due?
If Commonwealth of Virginia is again required to have a single audit for the fiscal year ending Jun 30, 2026, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2027 at the latest.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 93.778 | Grants to States for Medicaid | $15,611,037,192 | Yes |
| 10.551 | Supplemental Nutrition Assistance Program | $1,789,779,088 | Yes |
| 20.205 | Highway Planning and Construction | $1,296,631,495 | Yes |
| 84.268 | Federal Direct Student Loans | $1,079,883,174 | No |
| 84.063 | Federal Pell Grant Program | $592,194,319 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $578,597,140 | No |
| 84.425U | American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP ESSER) | $516,612,579 | No |
| 93.767 | Children's Health Insurance Program | $516,467,665 | No |
| 10.555 | National School Lunch Program | $450,811,133 | Yes |
| 17.225 | Unemployment Insurance | $361,921,828 | No |
| 84.027 | Special Education Grants to States | $357,358,601 | Yes |
| 93.423 | 1332 State Innovation Waivers | $323,371,921 | Yes |
| 84.010 | Title I Grants to Local Educational Agencies | $321,104,836 | Yes |
| 10.561 | State Administrative Matching Grants for the Supplemental Nutrition Assistance Program | $199,556,505 | Yes |
| 93.558 | Temporary Assistance for Needy Families | $157,195,920 | Yes |
| 10.553 | School Breakfast Program | $144,454,978 | Yes |
| 93.575 | Child Care and Development Block Grant | $142,801,201 | Yes |
| 93.268 | Immunization Cooperative Agreements | $127,893,254 | Yes |
| 97.036 | Disaster Grants - Public Assistance (Presidentially Declared Disasters) | $125,651,922 | Yes |
| 93.568 | Low-Income Home Energy Assistance | $115,019,312 | No |
| 84.126 | Rehabilitation Services Vocational Rehabilitation Grants to States | $108,769,456 | Yes |
| 10.557 | WIC Special Supplemental Nutrition Program for Women, Infants, and Children | $107,944,570 | Yes |
| 97.036 | Disaster Grants - Public Assistance (Presidentially Declared Disasters) | $100,619,714 | Yes |
| 93.596 | Child Care Mandatory and Matching Funds of the Child Care and Development Fund | $94,703,368 | Yes |
| 97.036 | Disaster Grants - Public Assistance (Presidentially Declared Disasters) | $92,673,691 | Yes |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-012 | Activities allowed or unallowed (A) | Material weakness / Questioned costs | No |
| 2025-013 | Allowable costs / cost principles (B) | Material weakness | No |
| 2025-014 | Subrecipient monitoring (M) | Material weakness | Yes |
| 2025-015 | Reporting (L) | Material weakness | Yes |
| 2025-016 | Subrecipient monitoring (M) | Significant deficiency | Yes |
| 2025-017 | Subrecipient monitoring (M) | Significant deficiency | Yes |
| 2025-018 | Subrecipient monitoring (M) | Significant deficiency | Yes |
| 2025-019 | Other / not classified (P) | Significant deficiency | Yes |
| 2025-020 | Eligibility (E) | Questioned costs | Yes |
| 2025-021 | Eligibility (E) | Questioned costs | No |
| 2025-022 | Period of performance (H) | Significant deficiency / Questioned costs | No |
| 2025-023 | Allowable costs / cost principles (B) | Significant deficiency | No |
| 2025-024 | Period of performance (H) | Questioned costs | No |
| 2025-025 | Reporting (L) | Significant deficiency | Yes |
| 2025-026 | Reporting (L) | Significant deficiency | Yes |
| 2025-027 | Procurement and suspension and debarment (I) | Significant deficiency | No |
| 2025-041 | Other / not classified (P) | Significant deficiency | Yes |
| 2025-043 | Other / not classified (P) | Significant deficiency | Yes |
| 2025-048 | Other / not classified (P) | Significant deficiency | Yes |
| 2025-049 | Other / not classified (P) | Significant deficiency | No |
| 2025-050 | Other / not classified (P) | Significant deficiency | Yes |
| 2025-051 | Other / not classified (P) | Significant deficiency | No |
| 2025-052 | Other / not classified (P) | Significant deficiency | No |
| 2025-053 | Other / not classified (P) | Significant deficiency | No |
| 2025-066 | Other / not classified (P) | Significant deficiency | No |
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How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits Commonwealth of Virginia now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “Commonwealth of Virginia Single Audits 2016–2025.” https://getauditradar.com/single-audits/va/commonwealth-of-virginia-546001736/. Data as of 2026-11-06.