Our audit of the Child Nutrition Cluster and Food Distribution Cluster, administered by the Virginia Department of Agriculture and Consumer Services (Agriculture), for the fiscal year ended June 30, 2025, found:

 

• • proper recording and reporting of all transactions, in all material respects, in the Commonwealth’s accounting and financial reporting system, the United States Department of Agriculture’s (USDA) inventory tracking system, and attachments submitted to the Department of Accounts (Accounts); and

 

• • one matter involving internal control and its operation requiring management’s attention that also represents an instance of noncompliance with applicable laws and regulations that is required to be reported under Government Auditing Standards; however, we do not consider the matter to be a material weakness.

 

In the section titled “Internal Control and Compliance Finding and Recommendation” we have included our assessment of the conditions and causes resulting in the internal control and compliance finding identified through our audit as well as a recommendation for addressing this finding.  Our assessment does not remove management’s responsibility to perform a thorough assessment of the conditions and causes of the finding and develop and appropriately implement adequate corrective actions to resolve the finding as required by Accounts in Topic 10205 – Agency Response to APA Audit of the Commonwealth Accounting Policies and Procedures Manual.  Those corrective actions may include additional items beyond our recommendation.