EIN: 546001344
UEI: H1QHB3BCK665
Audited by: Cherry Bekaert LLP
Cognizant agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 21, 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 21, 2026 (41 days ago).
What is a management decision? →Although most property and equipment acquired under this program were individually below the $5,000 federal threshold, some items were not. The County did not have a process in place to maintain the records in the detail described above. Cause: County personnel applied the County’s policy and not the federal policy when evaluating purchased equipment for further tracking. Effect: Equipment acquired with federal funds may not be properly tracked for continual compliance with federal regulations. Questioned Costs: None. Recommendation: The County should inspect all purchases of equipment and evaluate the purchases for minimum federal tracking requirements. Views of Responsible Officials and Planned Corrective Actions: Management concurs with the recommendation. The lack of appropriate asset documentation to adhere to federal guidelines under Federal Code section 200.313 regarding asset tracking of purchases over $5,000 federal guidelines, but under County $10,000 policy threshold, was not followed for one qualifying asset out of forty-one assets purchased per the audit finding. Technology administrative staff will coordinate with Technology management for future purchases that are above the $5,000 federal threshold but below the County $10,000 policy threshold to comply with the required information.
Show full finding ▾Hide full finding ▴2025-001 – Significant Deficiency – Property and Equipment Program: ALN# 32.004 Universal Service Fund – Schools and Libraries – U.S. Department of Energy, Federal Communication Commission; Federal Award Year: 2025 Criteria: Federal Code section 200.313 Equipment paragraph [d] Management requirements, indicates Property records must include a description of the property, a serial number or another identification number, the source of funding for the property (including the FAIN), the title holder, the acquisition date, the cost of the property, the percentage of the Federal agency contribution towards the original purchase, the location, use and condition of the property, and any disposition data including the date of disposal and sale price of the property. The recipient and subrecipient are responsible for maintaining and updating property records when there is a change in the status of the property. Condition: Although most property and equipment acquired under this program were individually below the $5,000 federal threshold, some items were not. The County did not have a process in place to maintain the records in the detail described above. Cause: County personnel applied the County’s policy and not the federal policy when evaluating purchased equipment for further tracking. Effect: Equipment acquired with federal funds may not be properly tracked for continual compliance with federal regulations. Questioned Costs: None. Recommendation: The County should inspect all purchases of equipment and evaluate the purchases for minimum federal tracking requirements. Views of Responsible Officials and Planned Corrective Actions: Management concurs with the recommendation. The lack of appropriate asset documentation to adhere to federal guidelines under Federal Code section 200.313 regarding asset tracking of purchases over $5,000 federal guidelines, but under County $10,000 policy threshold, was not followed for one qualifying asset out of forty-one assets purchased per the audit finding. Technology administrative staff will coordinate with Technology management for future purchases that are above the $5,000 federal threshold but below the County $10,000 policy threshold to comply with the required information.
Views of Responsible Officials and Planned Corrective Actions: Management concurs with the recommendation. The lack of appropriate asset documentation to adhere to federal guidelines under Federal Code section 200.313 regarding asset tracking of purchases over $5,000 federal guidelines, but under County $10,000 policy threshold, was not followed for one qualifying asset out of forty-one assets purchased per the audit finding. Technology administrative staff will coordinate with Technology management for future purchases that are above the $5,000 federal threshold but below the County $10,000 policy threshold to comply with the required information.
FAC accepted this audit on December 17, 2024 — management decision was due June 17, 2025.
Of the forty (40) applicants selected for testing of eligibility; one (1) instance was identified where an applicant was improperly provided benefits without a current annual application on file. Cause: Manual adjustment to student’s application within the system by program administrators when the student transferred schools resulted in an incorrect annual renewal date and thus a current annual application was not obtained for the 2023-2024 school year. Effect: Noncompliance may result in action by the grantor. Questioned Costs: $468 known questioned costs. Recommendation: All manual adjustments made by program administrators should be reviewed by someone other than the preparer. Views of Responsible Officials and Planned Corrective Action: School Nutrition Services concurs with this recommendation. Leadership has put a new process in place, to run a report from the point-of-sale system weekly, that will catch any “Manual” updates to lunch statuses. This report will be run weekly and verified by either the Dietitian or Controller. The report will be initialed and kept on file.
Show full finding ▾Hide full finding ▴2024-001 – Nonmaterial Noncompliance – Eligibility Program: Child Nutrition Cluster (ALN 10.553 and 10.555) – United States Department of Agriculture; Federal Award Year: 2024 Criteria: Title 42, U.S. Code 1758 states a child’s eligibility for free or reduced-price meals under a Child Nutrition Cluster program may be established by the submission of an annual application or statement which furnishes such information as family income and family size. Local Educational Agencies (“LEA”) determine eligibility by comparing the data reported by the child’s household to published income eligibility guidelines. Condition: Of the forty (40) applicants selected for testing of eligibility; one (1) instance was identified where an applicant was improperly provided benefits without a current annual application on file. Cause: Manual adjustment to student’s application within the system by program administrators when the student transferred schools resulted in an incorrect annual renewal date and thus a current annual application was not obtained for the 2023-2024 school year. Effect: Noncompliance may result in action by the grantor. Questioned Costs: $468 known questioned costs. Recommendation: All manual adjustments made by program administrators should be reviewed by someone other than the preparer. Views of Responsible Officials and Planned Corrective Action: School Nutrition Services concurs with this recommendation. Leadership has put a new process in place, to run a report from the point-of-sale system weekly, that will catch any “Manual” updates to lunch statuses. This report will be run weekly and verified by either the Dietitian or Controller. The report will be initialed and kept on file.
2024-001 - Nonmaterial Noncompliance - Eligibility Program: Child Nutrition Cluster (ALN 10.553 and 10.555) - United States Department of Agriculture; Federal Award Year: 2024 Responsible Officials: John Wack, Chief Financial Officer, Henrico County Public Schools Planned Corrective Action: School Nutrition Services Leadership has put a new process in place, to run a report from the point-of-sale system weekly, that will catch any "Manual" updates to lunch statuses. This report will be run weekly and verified by either the Dietitian or Controller. The report will be initialized and kept on file. Expected Completion Date: 12/31/24
FAC accepted this audit on January 4, 2024 — management decision was due July 4, 2024.
FAC accepted this audit on December 18, 2022 — management decision was due June 18, 2023.
For a sample of forty (40) payroll and forty (40) non-payroll transactions, we noted: *Seven (7) instances where either the employee or their supervisor didn?t certify the employee?s timesheet hours. *One (1) instance where an employee did not certify their timesheet, but their supervisor did. *One (1) instance where an employee received ineligible paid leave. Cause: Employees and supervisors did not adhere to County time certification policies and procedures. Effect: Noncompliance may result in action by the grantor. Questioned Costs: $15,158 known questioned costs from a sample of personnel costs of $93,640 and a population approximating $7,900,000. Our testing of non-personnel costs approximating $9,150,000 from a population approximating $17,570,000 noted no internal control or compliance findings. Recommendation: Hourly employees and those charging time to a grant should have approved timesheets/records prior to payroll certification and processing. Views of Responsible Officials and Planned Corrective Action: Management concurs with the recommendation. The noted lack of time certifications was not consistent with policy, primarily occurring with substitute staff positions during School Year 2022-2023 and during the second year of the pandemic where classroom instructional roles were transitioning. Payroll staff will reinforce the importance of timesheet approvals by substitute employees and their supervisors prior to semi-monthly processing.
Show full finding ▾Hide full finding ▴2022-001 ? Material Weakness and Compliance Qualification ? Allowable Costs (Repeat Finding ? See Finding 2021-001) Program: Education Stabilization Fund ? Elementary and Secondary School Emergency Relief (?ESSER?) Fund (ALN 84.425D and 84.425U) ? United States Department of Education ? Virginia Department of Education; Federal Award Year: 2022. 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: For a sample of forty (40) payroll and forty (40) non-payroll transactions, we noted: *Seven (7) instances where either the employee or their supervisor didn?t certify the employee?s timesheet hours. *One (1) instance where an employee did not certify their timesheet, but their supervisor did. *One (1) instance where an employee received ineligible paid leave. Cause: Employees and supervisors did not adhere to County time certification policies and procedures. Effect: Noncompliance may result in action by the grantor. Questioned Costs: $15,158 known questioned costs from a sample of personnel costs of $93,640 and a population approximating $7,900,000. Our testing of non-personnel costs approximating $9,150,000 from a population approximating $17,570,000 noted no internal control or compliance findings. Recommendation: Hourly employees and those charging time to a grant should have approved timesheets/records prior to payroll certification and processing. Views of Responsible Officials and Planned Corrective Action: Management concurs with the recommendation. The noted lack of time certifications was not consistent with policy, primarily occurring with substitute staff positions during School Year 2022-2023 and during the second year of the pandemic where classroom instructional roles were transitioning. Payroll staff will reinforce the importance of timesheet approvals by substitute employees and their supervisors prior to semi-monthly processing.
2022-001-Material Weakness and Compliance Qualification -Allowable Costs (Repeat Finding -See Finding 2021-001) Program: Education Stabilization Fund -Elementary and Secondary Schools Emergency Relief ("ESSER") Fund (ALN 84.4250 and 84.425U) -United States Department of Education -Virginia Department of Education; Grant Award Number: S4250200008; Federal Award Year: 2020) Responsible Officials: John Wack, Chief Financial Officer, Henrico County Public Schools Planned Corrective Action: The noted lack of time certifications was not consistent with policy, primarily occurring with substitute staff positions during School Year 2021-2022 and during the second year of the pandemic where classroom instructional roles were transitioning. The national health emergency is temporary and so are the accommodations to it that resulted in this deficiency. Payroll staff will reinforce the importance of timesheet approvals by temporary employees and their supervisors prior to semi-monthly processing, including through an organization-wide communication to principals and management staff. Expected Completion Date: January 31, 2023
2021-001
For a sample of two (2) employees payroll costs selected for testing out of a population of ten (10) employees, both did not have sufficient support: * Two (2) weeks of one (1) employee?s overtime pay were not supported with a timesheet. * Four (4) weeks of sixteen (16) weeks for one (1) different employee were not supported with an approved time sheet. Cause: Employees and supervisors did not adhere to County time certification policies and procedures. Effect: Noncompliance may result in action by the grantor. Questioned Costs: $1,168 known questioned costs from a sample of personnel costs of $12,647 and a population of $500,000. Our sample testing of sixty (60) non-personnel transactions of $8,697 from a population approximating $2,420,000 noted no internal control or compliance findings. Recommendation: Hourly employees and those charging time to a grant should have approved timesheets/records prior to payroll certification and processing. Views of Responsible Officials and Planned Corrective Action: Management concurs with the recommendation. The noted lack of certifications as related to overtime was not consistent with policy. Payroll staff will reinforce the importance of overtime approvals and the associated pay support by supervisors.
Show full finding ▾Hide full finding ▴2022-002 ? Material Weakness and Nonmaterial Noncompliance ? Allowable Costs Program: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) (ALN 21.027) ? United States Department of Treasury ? Commonwealth of Virginia Department of Accounts; Federal Award Year: 2022. 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: (iv) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (v) Be incorporated into the official records of the non-Federal entity; (vi) 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; (viii) 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 (ix) [Reserved] (x) 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: For a sample of two (2) employees payroll costs selected for testing out of a population of ten (10) employees, both did not have sufficient support: * Two (2) weeks of one (1) employee?s overtime pay were not supported with a timesheet. * Four (4) weeks of sixteen (16) weeks for one (1) different employee were not supported with an approved time sheet. Cause: Employees and supervisors did not adhere to County time certification policies and procedures. Effect: Noncompliance may result in action by the grantor. Questioned Costs: $1,168 known questioned costs from a sample of personnel costs of $12,647 and a population of $500,000. Our sample testing of sixty (60) non-personnel transactions of $8,697 from a population approximating $2,420,000 noted no internal control or compliance findings. Recommendation: Hourly employees and those charging time to a grant should have approved timesheets/records prior to payroll certification and processing. Views of Responsible Officials and Planned Corrective Action: Management concurs with the recommendation. The noted lack of certifications as related to overtime was not consistent with policy. Payroll staff will reinforce the importance of overtime approvals and the associated pay support by supervisors.
2022-002 -Material Weakness and Nonmaterial Noncompliance -Allowable Costs Program: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) (ALN 21.027) -United States Department of Treasury -Commonwealth of Virginia Department of Accounts, Federal Award Year: 2022. Responsible Officials: John Wack, Chief Financial Officer, Henrico County Public Schools Planned Corrective Action: The noted lack of certifications as related to overtime was not consistent with policy. Payroll staff will reinforce the importance of overtime approvals and the associated pay support by supervisors. Expected Completion Date: January 31, 2023
FAC accepted this audit on March 17, 2022 — management decision was due September 17, 2022.
For a sample of twenty-five (25) payroll and twenty-five (25) non-payroll transactions, we noted: - Five (5) instances where neither the employee nor their supervisor certified the employee?s timesheet. - Four (4) instances where an employee certified their timesheet, but their supervisor did not. - One (1) instance where an employee did not certify their timesheet, but their supervisor did. Cause: Employees and supervisors did not adhere to County time certification policies and procedures. Effect: Noncompliance may result in action by the Commonwealth of Virginia and/or the Federal Government. Questioned Costs: $4,925 from a sample of both personnel and non-personnel costs totaling $138,050. Recommendation: Hourly employees and those charging time to a grant should approve timesheets prior to payroll certification and processing. Views of Responsible Officials and Planned Corrective Action: Management concurs with the recommendation. The noted lack of time certifications was not consistent with policy, primarily occurring with temporary staff positions that were of a one-time nature established during School Year 2020-2021 and during the first year of the pandemic. Payroll staff will reinforce the importance of timesheet approvals by temporary employees and their supervisors prior to semi-monthly processing.
Show full finding ▾Hide full finding ▴2021-001 ? Material Weakness and Nonmaterial Noncompliance ? Allowable Costs Program: Education Stabilization Fund ? Elementary and Secondary School Emergency Relief (ESSER) Fund (ALN 84.425D) ? United States Department of Education ? Virginia Department of Education; Grant Award Number: S425D200008; Federal Award Year: 2020) 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: For a sample of twenty-five (25) payroll and twenty-five (25) non-payroll transactions, we noted: - Five (5) instances where neither the employee nor their supervisor certified the employee?s timesheet. - Four (4) instances where an employee certified their timesheet, but their supervisor did not. - One (1) instance where an employee did not certify their timesheet, but their supervisor did. Cause: Employees and supervisors did not adhere to County time certification policies and procedures. Effect: Noncompliance may result in action by the Commonwealth of Virginia and/or the Federal Government. Questioned Costs: $4,925 from a sample of both personnel and non-personnel costs totaling $138,050. Recommendation: Hourly employees and those charging time to a grant should approve timesheets prior to payroll certification and processing. Views of Responsible Officials and Planned Corrective Action: Management concurs with the recommendation. The noted lack of time certifications was not consistent with policy, primarily occurring with temporary staff positions that were of a one-time nature established during School Year 2020-2021 and during the first year of the pandemic. Payroll staff will reinforce the importance of timesheet approvals by temporary employees and their supervisors prior to semi-monthly processing.
2021-001-Material Weakness and Non-material Non-compliance-Allowable Costs Program: Education Stabilization Fund - Elementary and Secondary Schools Emergency Relief (ESSER) Fund (ALN 84.425 - United States Department of Education - Virginia Department of Education; Grant Award Number: S425D200008; Federal Award Year: 2020) Responsible Officials: John Wack, Chief Financial Officer, Henrico County Public Schools Planned Corrective Action: The effects of COVID-19 caused significant challenges in instructional staffing, leading to the one-time employment of a number of temporary workers, such as classroom monitors, during the school/fiscal year in question. The national health emergency is temporary and so are the accommodations to it that resulted in this deficiency. Payroll staff will reinforce the importance of timesheet approvals by temporary employees and their supervisors prior to semi-monthly processing, including through an organization-wide communication to principals and management staff. Expected Completion Date: March 31, 2022
FAC accepted this audit on December 21, 2020 — management decision was due June 21, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on November 15, 2018 — management decision was due May 15, 2019.
FAC accepted this audit on December 11, 2017 — management decision was due June 11, 2018.
FAC accepted this audit on December 4, 2016 — management decision was due June 4, 2017.
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