County of Cumberland, Virginia: Single Audit Reports and Findings
County of Cumberland, Virginia filed 10 single audits between 2016 and 2025; the most recently observed auditor is ROBINSON, FARMER, COX ASSOCIATES (2025), and the 2025 report lists 0 findings. Data as of 2026-09-18.
Data as of Sep 18, 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; County of Cumberland, Virginia is recorded in CUMBERLAND, Virginia under EIN 546001240, and the Clearinghouse records it as a local government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $4,939,593 | $750,000 | ROBINSON, FARMER, COX ASSOCIATES | 0 | — | 2025-06-GSAFAC-0000391806 |
| 2024 | 2024-06-30 | $5,140,851 | $750,000 | ROBINSON, FARMER, COX ASSOCIATES | 0 | — | 2024-06-GSAFAC-0000365308 |
| 2023 | 2023-06-30 | $6,100,953 | $750,000 | ROBINSON, FARMER, COX ASSOCIATES | 0 | — | 2023-06-GSAFAC-0000039112 |
| 2022 | 2022-06-30 | $5,019,452 | $750,000 | ROBINSON, FARMER, COX ASSOCIATES | 0 | — | 2022-06-CENSUS-0000176054 |
| 2021 | 2021-06-30 | $5,472,992 | $750,000 | ROBINSON, FARMER, COX ASSOCIATES | 0 | — | 2021-06-CENSUS-0000176054 |
| 2020 | 2020-06-30 | $2,739,933 | $750,000 | ROBINSON, FARMER, COX ASSOCIATES | 0 | — | 2020-06-CENSUS-0000176054 |
| 2019 | 2019-06-30 | $2,731,402 | $750,000 | ROBINSON, FARMER, COX ASSOCIATES | 0 | — | 2019-06-CENSUS-0000176054 |
| 2018 | 2018-06-30 | $2,456,714 | $750,000 | ROBINSON, FARMER, COX ASSOCIATES | 0 | — | 2018-06-CENSUS-0000176054 |
| 2017 | 2017-06-30 | $2,461,394 | $750,000 | ROBINSON, FARMER, COX ASSOCIATES | 0 | — | 2017-06-CENSUS-0000176054 |
| 2016 | 2016-06-30 | $2,573,406 | $750,000 | ROBINSON, FARMER, COX ASSOCIATES | 0 | — | 2016-06-CENSUS-0000176054 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 84.425 | COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) | $1,028,916 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $695,142 | Yes |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $565,804 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $529,047 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $329,639 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $328,953 | No |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $254,218 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $217,477 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $132,152 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $130,385 | No |
| 10.555 | Food Distribution - National School Lunch Program | $103,821 | Yes |
| 93.659 | ADOPTION ASSISTANCE | $78,402 | No |
| 93.658 | FOSTER CARE TITLE IV-E | $64,269 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $59,213 | No |
| 21.027 | COVID-19 - CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $55,591 | No |
| 84.358 | RURAL EDUCATION | $46,877 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $43,715 | No |
| 21.027 | COVID-19 - CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $41,843 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $39,545 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $36,689 | No |
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $25,190 | No |
| 93.596 | CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND | $24,835 | No |
| 12.357 | ROTC LANGUAGE AND CULTURE TRAINING GRANTS | $21,452 | No |
| 84.371 | COMPREHENSIVE LITERACY DEVELOPMENT | $20,071 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $15,000 | No |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
The most recent report lists no finding.
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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 County of Cumberland, 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. “County of Cumberland, Virginia Single Audits and Findings (VA).” https://getauditradar.com/single-audits/va/county-of-cumberland-virginia-546001240/. Data as of 2026-09-18.