EIN: 541398784
UEI: GD54V5XED254
Audited by: CHERRY BEKAERT LLP
Cognizant agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 22, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by July 22, 2026 (46 days ago).
What is a management decision? →FAC accepted this audit on March 21, 2025 — management decision was due September 21, 2025.
FAC accepted this audit on February 2, 2024 — management decision was due August 2, 2024.
Of the sixty (60) employees selected for testing, two (2) employees did not have time and effort verification forms on file. Consequently, there was no documentation to support that the employee met the allowable costs compliance requirement. Cause: School employees and administrators did not adhere to time and effort verification policies and procedures. Effect: Noncompliance may result in action by the grantor. Questioned Costs: $63,468 known questioned costs from a sample of personnel costs of $2,364,249 and a population approximating $8,100,000. Our testing of non-personnel costs approximating $173,000 from a population approximating $501,000 noted no internal control or compliance findings. Recommendation: The School Board should maintain time and effort verification forms for personal expenses paid using federal grants. Views of Responsible Officials and Planned Corrective Action: The School Board agrees with the finding and is implementing procedures to correct this finding, which is further discussed in the attached corrective action plan.
Show full finding ▾Hide full finding ▴2023-002: Significant Deficiency – Activities Allowed or Unallowed and Allowable Costs and Cost Principles Program: Special Education Cluster (IDEA) (ALN 84.027 and 84.173) – United States Department of Education – Virginia Department of Education; Federal Award Year 2023 Criteria: Office of Management and Budget's (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subtitle A, Chapter II, Part 200, Subpart E – Cost Principles Subsection 200.430 – Compensation – Personal Services subsection (i) – Standards for Documentation of Personnel Expenses Subsection (1) states: Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (ii) Be incorporated into the official records of the non-Federal entity; (iii) Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities (for IHE, this per the IHE's definition of IBS); (iv) Encompass federally assisted and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non-Federal entity's written policy; (v) Comply with the established accounting policies and practices of the non-Federal entity (see paragraph (h)(1)(ii) above for treatment of incidental work for IHEs); and (vi) Reserved (vii) Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two (2) or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity.” Condition: Of the sixty (60) employees selected for testing, two (2) employees did not have time and effort verification forms on file. Consequently, there was no documentation to support that the employee met the allowable costs compliance requirement. Cause: School employees and administrators did not adhere to time and effort verification policies and procedures. Effect: Noncompliance may result in action by the grantor. Questioned Costs: $63,468 known questioned costs from a sample of personnel costs of $2,364,249 and a population approximating $8,100,000. Our testing of non-personnel costs approximating $173,000 from a population approximating $501,000 noted no internal control or compliance findings. Recommendation: The School Board should maintain time and effort verification forms for personal expenses paid using federal grants. Views of Responsible Officials and Planned Corrective Action: The School Board agrees with the finding and is implementing procedures to correct this finding, which is further discussed in the attached corrective action plan.
2023-002: Significant Deficiency – Activities Allowed or Unallowed and Allowable Costs and Cost Principles Program: Special Education Cluster (IDEA) (ALN 84.027 and 84.173) – United States Department of Education – Virginia Department of Education; Federal Award Year 2023 Corrective Action: In order to more fully ensure program costs are allowable, additional Internal control reviews will be added to the current processes as follows. 1) All employees paid from sponsored funds are required to report their effort monthly. 2) The employee, or responsible individual will report percent effort using suitable means of verification. 3) Supervisors are responsible for certification of time and effort for personnel associated with their sponsored programs. 4) If the Supervisor is the employee completing the effort report, the Executive director must certify the percent effort level. 5) If the Executive Director is the employee completing the effort report, an Officer of The Program's School board must certify the percent effort report. Contact: Scarlett Minto, Chief Financial Officer Expected Completion Date: January 2024- All corrective actions have been implemented. If you have any questions, please contact Scarlett Minto at 757-591-4642 or by email at Scarlett.Minto@nn.k12.va.us.
FAC accepted this audit on March 28, 2023 — management decision was due September 28, 2023.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
FAC accepted this audit on December 16, 2020 — management decision was due June 16, 2021.
FAC accepted this audit on January 7, 2020 — management decision was due July 7, 2020.
Of the five (5) vendors selected for testing, one (1) of the vendors had a contract that expired in July 2018, but this contract did not go back out for bid through the formal procurement process before being renewed. The contract was extended informally with the vendor after a School Board buyer ensured price reasonableness through review of other contracts with other localities. Cause: Effort was made to continue the search for alternative vendors to bid on the services and to check for price reasonableness against other contracts. However, no evidence of any binding legal documents could be provided that would represent a contract when this vendor was used during the year being audited. Once the 2013 contract expired, there was no new Invitation For Bid, no use of other localities? contract vehicles, and no formal extension where prices were agreed upon in a legal contract. Effect: Failure to procure goods in compliance with the program's requirements could jeopardize the ability to receive awarded grant funds as well as impact the ability to receive further grant awards. Questioned Cost: Non-financial Recommendation: The School Board should implement a plan to enhance internal controls related to procurement procedures and ensure proper records are maintained to document the history of procurements. Views of Responsible Officials and Planned Corrective Actions: Finding agreed as written: Buyer communicated in email correspondence with vendor for contract extension and pricing arrangement, but did not formalize the agreement as a note in the associated issued purchase order, a long standing process to formalize the extension and reference the pricing communication within the purchase order. Revised procedures implemented included introduction of formal two party signature contract modification documents.
Show full finding ▾Hide full finding ▴2019-001 ? Non-material Noncompliance and Significant Deficiency ? U.S. Department of Agriculture ? Procurement for Child Nutrition Cluster (CFDA # 10.553, 10.555, 10.559) Criteria: Per the 2 CFR Section 200.318 - 200.319, non-Federal entities other than States must meet the general procurement standards, which include oversight of contractors? performance, maintaining written standards of conduct for employees involved in contracting, awarding contracts only to responsible contractors, and maintaining records to document history of procurements. These procurement transactions must be conducted in a manner that provides full and open competition. Condition: Of the five (5) vendors selected for testing, one (1) of the vendors had a contract that expired in July 2018, but this contract did not go back out for bid through the formal procurement process before being renewed. The contract was extended informally with the vendor after a School Board buyer ensured price reasonableness through review of other contracts with other localities. Cause: Effort was made to continue the search for alternative vendors to bid on the services and to check for price reasonableness against other contracts. However, no evidence of any binding legal documents could be provided that would represent a contract when this vendor was used during the year being audited. Once the 2013 contract expired, there was no new Invitation For Bid, no use of other localities? contract vehicles, and no formal extension where prices were agreed upon in a legal contract. Effect: Failure to procure goods in compliance with the program's requirements could jeopardize the ability to receive awarded grant funds as well as impact the ability to receive further grant awards. Questioned Cost: Non-financial Recommendation: The School Board should implement a plan to enhance internal controls related to procurement procedures and ensure proper records are maintained to document the history of procurements. Views of Responsible Officials and Planned Corrective Actions: Finding agreed as written: Buyer communicated in email correspondence with vendor for contract extension and pricing arrangement, but did not formalize the agreement as a note in the associated issued purchase order, a long standing process to formalize the extension and reference the pricing communication within the purchase order. Revised procedures implemented included introduction of formal two party signature contract modification documents.
In accordance with Uniform Guidance Section 200.5ll(c) Corrective Action Plan, below is the corrective action plan of each finding and questioned cost as presented in the current year's auditors report. Findings and Questioned Costs Relating to Federal Awards: 2019-001 - Non-material, Non-compliance and Significant Deficiency - Child Nutrition Cluster (CFDA #10.553. 10.555, 10.559) Responsible Person: Lisa Cumming, Purchasing Director Estimated Completion: December 19, 2019 Questioned Cost: Non-Financial Views of Responsible Officials and Planned Corrective Actions: Finding agreed as written: Buyer communicated in email correspondence with vendor for contract extension and pricing arrangement, but did not formalize the agreement as a note in the associated issued purchase order, a long standing process to formalize the extension and reference the pricing communication within the purchase order. Revised procedures implemented included introduction of formal two party signature contract modification documents.
FAC accepted this audit on December 27, 2018 — management decision was due June 27, 2019.
FAC accepted this audit on January 10, 2018 — management decision was due July 10, 2018.
FAC accepted this audit on January 17, 2017 — management decision was due July 17, 2017.
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