EIN: 546001179
UEI: XKYYRMN2LJE8
Audited by: Robinson, Farmer, Cox Associates
Oversight agency: 21 [Department of the Treasury]
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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 February 17, 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 August 17, 2026 (19 days ago).
What is a management decision? →FAC accepted this audit on March 6, 2025 — management decision was due September 6, 2025.
FAC accepted this audit on March 12, 2024 — management decision was due September 12, 2024.
FAC accepted this audit on June 26, 2023 — management decision was due December 26, 2023.
Per the Office of Management and Budget Compliance Supplement and the Cost Principles for for State, Local, and Indian Tribe Governments, claims for reimbursements must be for actual costs incurred. Context: During a test of disbursements, we observed that an invoice was submitted for reimbursement to Virginia Department of Education under the Education Stabilization Fund (ESSER) as well under the Coronavirus State and Local Fiscal Recovery Funds to Support HVAC Replacement. Under the terms of the Coronavirus State and Local Fiscal Recovery Funds to Support HVAC Replacement, there is a 100% local match required, which could be funded with ESSER funding. The School Board total HVAC project cost was $224,856 and the school board received reimbursement in the amount of $424,856 ($224,856 under ESSER and $200,000 under ARPA HVAC). Cause: The School Board received reimbursement for the HVAC project in excess of the allowable amount under conditions of the grants. Effect: Federal revenues and expenditures of federal awards exceeded the allowable amount by $200,000. Questioned Costs: Total allowable costs for the HVAC project were $224,856. Half of the project costs were eligible for funding under each program (ESSER and HVAC ARPA). Total grant reimbursement amounted to $424,856. Therefore, $200,000 is considered questioned costs. Recommendation: The School Board should thoroughly review the terms and conditions of federal awards before submitting reimbursement requests to ensure compliance with federal programs guidelines. Views of Responsible Officials and Planned Corrective Actions: Management will review terms and conditions of federal awards before submitting reimbursement requests to ensure compliance. The School Board will issue a check in the amount of $200,000 and return the excess funds to the Virginia Department of Education.
Show full finding ▾Hide full finding ▴Department of Education 2022-02 Compliance Finding and Material Weakness 84.425 Education Stabilization Fund Criteria and Condition: Per the Office of Management and Budget Compliance Supplement and the Cost Principles for for State, Local, and Indian Tribe Governments, claims for reimbursements must be for actual costs incurred. Context: During a test of disbursements, we observed that an invoice was submitted for reimbursement to Virginia Department of Education under the Education Stabilization Fund (ESSER) as well under the Coronavirus State and Local Fiscal Recovery Funds to Support HVAC Replacement. Under the terms of the Coronavirus State and Local Fiscal Recovery Funds to Support HVAC Replacement, there is a 100% local match required, which could be funded with ESSER funding. The School Board total HVAC project cost was $224,856 and the school board received reimbursement in the amount of $424,856 ($224,856 under ESSER and $200,000 under ARPA HVAC). Cause: The School Board received reimbursement for the HVAC project in excess of the allowable amount under conditions of the grants. Effect: Federal revenues and expenditures of federal awards exceeded the allowable amount by $200,000. Questioned Costs: Total allowable costs for the HVAC project were $224,856. Half of the project costs were eligible for funding under each program (ESSER and HVAC ARPA). Total grant reimbursement amounted to $424,856. Therefore, $200,000 is considered questioned costs. Recommendation: The School Board should thoroughly review the terms and conditions of federal awards before submitting reimbursement requests to ensure compliance with federal programs guidelines. Views of Responsible Officials and Planned Corrective Actions: Management will review terms and conditions of federal awards before submitting reimbursement requests to ensure compliance. The School Board will issue a check in the amount of $200,000 and return the excess funds to the Virginia Department of Education.
Corrective Action Plan The City of Buena Vista, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Robinson, Farmer, Cox Associates 10 Hedgerow Drive Staunton, VA 24401 Audit Period: July 1, 2021 to June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs is discussed below. The findings are numbered consistently with the number assigned in the schedule. Financial Statement Findings 2022-001 Material Weakness Responsible Person, Title: Jason Tyree, City Manager; Charles Clemmer, Finance Director Audit Finding: The City's financial statements required several material adjusting entries by the Auditor to ensure such statements complied with Generally Accepted Accounting Principles. Auditor Recommendation: Management should review the current year adjusting entries and consider whether or not they apply during the next fiscal year. Anticipated Completion Date: 02-15-2023 City's Response: Concur Corrective Action Planned: Management will review current year adjusting entries and determine whether or not they apply during the next fiscal year. In addition, management will closely review financial statements so material adjusting entries by Auditor will not be necessary. Federal Award Findings and Questioned Costs 2022-002 Material Weakness and Compliance Finding Responsible Person, Title: Dr. Francis, Superintendent; Denise Fitzgerald, Grant Coordinator; Sandra Mohler, Finance Audit Finding: During a test of disbursements, we observed that an invoice was submitted for reimbursement to Virginia Department of Education under the Education Stabilization Fund (ESSER) as well as under the Coronavirus Tate and Local Fiscal Recovery Funds to Support HVAC Replacement. Under the terms of the Coronavirus State and Local Fiscal Recovery Funds to Support HVAC Replacement, there is a 100% local match required, which could be funded with ESSER funding. The School Board's total HVAC project was $224,856 and the School Board received reimbursement in the amount of $424,856 ($224,856 under ESSER and $200,000 under ARPA HVAC). Auditor Recommendation: The School Board should thoroughly review the terms and conditions of federal awards before submitting reimbursement to ensure compliance with federal programs. Anticipated Completion Date: 02-15-2023 City's Response: Concur Corrective Action Planned: Amendments were completed in a timely manner with the advice and guidance from VDOE Directors- Lynn Sodat and Susan Dandridge. These amendments reflect the necessary changes for the BVCPS to be in compliance with both grants. Both have received final approval from VDOE. Moving Forward BVCPS will continue to review on an ongoing basis of all approved expenditures by Denise Fitzgerald and Sandra Mohler in order to maintain proper financial records for future audits and accountability to the VDOE guidelines. This information will be shared monthly with our Core Committee, which consists of the following SBO personnel: Dr. Miller, Dr. Francis, Denise Fitzgerald, Juli Gibson, Robin Williams, Sherrie Wheeler and Sandra Mohler. Any questions regarding this corrective action plan can be addressed by Charles Clemmer, City Finance Director at 540-261-8602.
FAC accepted this audit on February 23, 2022 — management decision was due August 23, 2022.
FAC accepted this audit on March 2, 2021 — management decision was due September 2, 2021.
FAC accepted this audit on April 22, 2020 — management decision was due October 22, 2020.
During our audit, we observed one instance where, the prinicpal filled out the application for free and reduced lunch on behalf of the student. We also observed one instance, where a student was approved for free lunch but the income reported on the application exceeded the federal income eligibility guidelines. Cause: Approval was granted for an application in which the principal filled out the application for the student, with no actual income information for verification of eligibility for the program Approval was also granted for an application that did not meed the federal income eligibility guidelines. Effect: Two students were approved for free lunch and should not have been. Recommendation: It is recommended that parents or guardians complete the applications and the supervisor of food service review and approve the applications based on federal guidelnes. Management's Response: Management will take care to closely monitor applications and the approval process to confirm that all federal guidelines are followed.
Show full finding ▾Hide full finding ▴Criteria: Per the Office of Management and Budget Compliance Supplement, household income should be used to fill out the application for free and reduced lunch and then approved based on the federal income eligibility guidelines. Condition: During our audit, we observed one instance where, the prinicpal filled out the application for free and reduced lunch on behalf of the student. We also observed one instance, where a student was approved for free lunch but the income reported on the application exceeded the federal income eligibility guidelines. Cause: Approval was granted for an application in which the principal filled out the application for the student, with no actual income information for verification of eligibility for the program Approval was also granted for an application that did not meed the federal income eligibility guidelines. Effect: Two students were approved for free lunch and should not have been. Recommendation: It is recommended that parents or guardians complete the applications and the supervisor of food service review and approve the applications based on federal guidelnes. Management's Response: Management will take care to closely monitor applications and the approval process to confirm that all federal guidelines are followed.
Corrective Action Plan The City of Buena Vista, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2019. Robinson, Farmer, Cox Associates 10 Hedgerow Drive Staunton, VA 24401 Audit Period: July 1, 2018 to June 30, 2019 The findings from the June 30, 2019 schedule of findings and questioned costs is discussed below. The findings are numbered consistently with the number assigned in the schedule. Federal Award Findings and Questioned Costs 2019-003 Significant Deficiency and Compliance Finding Responsible Person, Title: John Keeler, School Superintendent Audit Finding: During our audit, we observed one instance where the principal filled out the application for free and reduced lunch on behalf of the student. We also observed one instance, where a student was approved for free lunch, but the income reported on the application exceeded the federal income eligibility guidelines. As a result, two students were approved for free lunch that did not meet the eligibility guidelines. Auditor Recommendation: It is recommended that parents or guardians complete the application sand the supervisor of food services review and approve the applications based on federal guidelines. Anticipated Completion Date: 06/30/2020. City?s Response: Concur Corrective Action Planned: Management will take care to closely monitor applications and the approval process to confirm that all federal guidelines are followed. Any questions regarding this corrective action plan can be addressed by Charles Clemmer, City Finance Director at 540-261-8602
FAC accepted this audit on February 2, 2019 — management decision was due August 2, 2019.
FAC accepted this audit on January 15, 2018 — management decision was due July 15, 2018.
FAC accepted this audit on January 16, 2017 — management decision was due July 16, 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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