EIN: 546001167
UEI: H8CSY2JDYMV5
Audit also covers 2 related EINs: 546001166, 546001168 · unlinked EINs have no separate FAC filing
Audited by: Robinson, Farmer, Cox Associates
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 2, 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 December 2, 2026 (85 days from today).
What is a management decision? →FAC accepted this audit on March 25, 2025 — management decision was due September 25, 2025.
FAC accepted this audit on March 21, 2024 — management decision was due September 21, 2024.
FAC accepted this audit on August 21, 2023 — management decision was due February 21, 2024.
FAC accepted this audit on July 4, 2022 — management decision was due January 4, 2023.
FAC accepted this audit on March 31, 2021 — management decision was due October 1, 2021.
FAC accepted this audit on March 5, 2020 — management decision was due September 5, 2020.
Totaro Elementary School claimed more meals served than total attendance or enrollment reported for the school. Context: Five schools participate in this program. Three months of claims were tested for each of the schools. Totaro Elementary School reported 14 meals in excess of total attendance (including tardy students) at the school on 11/28/18. In January 2019, the total adjusted attendance was 279 students. On 1/8/19, 1/15/19, and 1/16/19, meals were claimed in the amount of 278, 290, and 287, respectively. In May 2019, the total adjusted attendance was 280 students. On 5/1/19 and 5/2/19, meals were claimed totaling 284 and 298, respectively, compared to attendance of 287 and 280 students, respectively. The total attendance reported for 5/2/19 (including absent students) was 296. Cause: Management does not have controls in place to ensure that students are not being served more than one meal or that meals are not served to ineligible students or adults. Effect: The School is not in compliance with program requirements and has claimed more meals for reimbursement than allowable. Questioned Costs: N/A - under threshold for reporting. Recommendation: We recommend the School Board implement internal controls over compliance to prevent claiming more than one meal per student and to prevent serving meals to ineligible children and/or adults. Views of Responsible Officials: Controls have been implemented to safeguard that the information reported for attendance and meal reimbursements is accurate.
Show full finding ▾Hide full finding ▴Federal Program: Child Nutrition Cluster 10.553/10.555 - Department of Agriculture, Passed Through Virginia Department of Education Federal Award Number: 201818N109941 Year: 2018 and 201919N109941 Year: 2019 Criteria: The School Board operates under a division-wide Community Eligibility Provision (CEP) for the National School Lunch and School Breakfast programs. Management is responsible for counting all meals served to students, maintaining a system that prevents claiming more than one meal per student and does not allow claiming of meals served to ineligible children and/or adults, and for submitting in SNPWeb the total number of meals served each month in the reimbursement claim. Condition: Totaro Elementary School claimed more meals served than total attendance or enrollment reported for the school. Context: Five schools participate in this program. Three months of claims were tested for each of the schools. Totaro Elementary School reported 14 meals in excess of total attendance (including tardy students) at the school on 11/28/18. In January 2019, the total adjusted attendance was 279 students. On 1/8/19, 1/15/19, and 1/16/19, meals were claimed in the amount of 278, 290, and 287, respectively. In May 2019, the total adjusted attendance was 280 students. On 5/1/19 and 5/2/19, meals were claimed totaling 284 and 298, respectively, compared to attendance of 287 and 280 students, respectively. The total attendance reported for 5/2/19 (including absent students) was 296. Cause: Management does not have controls in place to ensure that students are not being served more than one meal or that meals are not served to ineligible students or adults. Effect: The School is not in compliance with program requirements and has claimed more meals for reimbursement than allowable. Questioned Costs: N/A - under threshold for reporting. Recommendation: We recommend the School Board implement internal controls over compliance to prevent claiming more than one meal per student and to prevent serving meals to ineligible children and/or adults. Views of Responsible Officials: Controls have been implemented to safeguard that the information reported for attendance and meal reimbursements is accurate.
Federal Award #: 201818N109941 Year: 2018 and 201919N109941 Year: 2019 (Child Nutrition) After talking with Mrs. Elder, the Supervisor of Child Nutrition, the following controls have been implemented to safeguard that the information reported for attendance and meal reimbursements is accurate. ? Our Point of Service System (POS) will give an error message if a student enters their ID numbers more than once which will prevent duplicate meal claims; ? Our software provider has been notified of the system error in calculating the Adjusted Eligible Attendance and updates to the system will be applied to the system so that the attendance will be calculated correctly; ? All students in each school are enrolled and eligible to receive free meals through the CEP Program; ? Adult meals are not counted as a reimbursable meal and they are entered using a separate POS key and are reported separately; ? Managers and Cashiers have been asked to make sure students are entering their ID numbers correctly and that the "Error Message" is being displayed if a number is entered twice; ? The Child Nutrition Director will manually do an edit check using a spreadsheet so that monthly claims are within the threshold set by the Department of Education.
FAC accepted this audit on February 12, 2019 — management decision was due August 12, 2019.
FAC accepted this audit on February 25, 2018 — management decision was due August 25, 2018.
FAC accepted this audit on February 26, 2017 — management decision was due August 26, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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