EIN: 546001361
UEI: S5UEFN4T95L1
Audit also covers 2 related EINs: 546001360, 546001363 · 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 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 7, 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 February 7, 2027 (157 days from today).
What is a management decision? →FAC accepted this audit on January 15, 2025 — management decision was due July 15, 2025.
Twenty-five applications were selected for testing. The School Board incorrectly approved eight applications for free meals, when they should have been approved for reduced or denied. Four applications were denied, when they should have been approved for either free or reduced meals. Cause: Household income and family size data were incorrectly entered into the online software, and other applications were misplaced. Effect: Applicants were not approved or denied appropriately. Recommendation: Controls should be strengthened to ensure that the amounts entered into the online software are accurate. Views of Responsible Officials: The Component Unit School Board is considering corrective action for FY25.
Show full finding ▾Hide full finding ▴Program: Child Nutrition Cluster (Assistance Listing Number 10.553/10.555/10.559) Criteria: Applicants who meet the published federal income eligibility guidelines should be given free or reduced price meals as applicable. Condition: Twenty-five applications were selected for testing. The School Board incorrectly approved eight applications for free meals, when they should have been approved for reduced or denied. Four applications were denied, when they should have been approved for either free or reduced meals. Cause: Household income and family size data were incorrectly entered into the online software, and other applications were misplaced. Effect: Applicants were not approved or denied appropriately. Recommendation: Controls should be strengthened to ensure that the amounts entered into the online software are accurate. Views of Responsible Officials: The Component Unit School Board is considering corrective action for FY25.
Child Nutrition implemented a new policy/procedure for handling free and reduced applications effective July 1, 2024.
2023-002
Twenty-five applications were selected for testing. The School Board incorrectly approved eight applications for free meals, when they should have been approved for reduced or denied. Four applications were denied, when they should have been approved for either free or reduced meals. Cause: Household income and family size data were incorrectly entered into the online software, and other applications were misplaced. Effect: Applicants were not approved or denied appropriately. Recommendation: Controls should be strengthened to ensure that the amounts entered into the online software are accurate. Views of Responsible Officials: The Component Unit School Board is considering corrective action for FY25.
Show full finding ▾Hide full finding ▴Program: Child Nutrition Cluster (Assistance Listing Number 10.553/10.555/10.559) Criteria: Applicants who meet the published federal income eligibility guidelines should be given free or reduced price meals as applicable. Condition: Twenty-five applications were selected for testing. The School Board incorrectly approved eight applications for free meals, when they should have been approved for reduced or denied. Four applications were denied, when they should have been approved for either free or reduced meals. Cause: Household income and family size data were incorrectly entered into the online software, and other applications were misplaced. Effect: Applicants were not approved or denied appropriately. Recommendation: Controls should be strengthened to ensure that the amounts entered into the online software are accurate. Views of Responsible Officials: The Component Unit School Board is considering corrective action for FY25.
Child Nutrition implemented a new policy/procedure for handling free and reduced applications effective July 1, 2024.
2023-002
FAC accepted this audit on April 14, 2025 — management decision was due October 14, 2025.
Twenty-five applications were selected for testing. The School Board incorrectly approved eight applications for free meals, when they should have been approved for reduced or denied. Four applications were denied, when they should have been approved for either free or reduced meals. Cause: Household income and family size data were incorrectly entered into the online software, and other applications were misplaced. Effect: Applicants were not approved or denied appropriately. Recommendation: Controls should be strengthened to ensure that the amounts entered into the online software are accurate. Views of Responsible Officials: The Component Unit School Board is considering corrective action for FY25.
Show full finding ▾Hide full finding ▴Program: Child Nutrition Cluster (Assistance Listing Number 10.553/10.555/10.559) Criteria: Applicants who meet the published federal income eligibility guidelines should be given free or reduced price meals as applicable. Condition: Twenty-five applications were selected for testing. The School Board incorrectly approved eight applications for free meals, when they should have been approved for reduced or denied. Four applications were denied, when they should have been approved for either free or reduced meals. Cause: Household income and family size data were incorrectly entered into the online software, and other applications were misplaced. Effect: Applicants were not approved or denied appropriately. Recommendation: Controls should be strengthened to ensure that the amounts entered into the online software are accurate. Views of Responsible Officials: The Component Unit School Board is considering corrective action for FY25.
Child Nutrition implemented a new policy/procedure for handling free and reduced applications effective July 1, 2024.
2023-002
Twenty-five applications were selected for testing. The School Board incorrectly approved eight applications for free meals, when they should have been approved for reduced or denied. Four applications were denied, when they should have been approved for either free or reduced meals. Cause: Household income and family size data were incorrectly entered into the online software, and other applications were misplaced. Effect: Applicants were not approved or denied appropriately. Recommendation: Controls should be strengthened to ensure that the amounts entered into the online software are accurate. Views of Responsible Officials: The Component Unit School Board is considering corrective action for FY25.
Show full finding ▾Hide full finding ▴Program: Child Nutrition Cluster (Assistance Listing Number 10.553/10.555/10.559) Criteria: Applicants who meet the published federal income eligibility guidelines should be given free or reduced price meals as applicable. Condition: Twenty-five applications were selected for testing. The School Board incorrectly approved eight applications for free meals, when they should have been approved for reduced or denied. Four applications were denied, when they should have been approved for either free or reduced meals. Cause: Household income and family size data were incorrectly entered into the online software, and other applications were misplaced. Effect: Applicants were not approved or denied appropriately. Recommendation: Controls should be strengthened to ensure that the amounts entered into the online software are accurate. Views of Responsible Officials: The Component Unit School Board is considering corrective action for FY25.
Child Nutrition implemented a new policy/procedure for handling free and reduced applications effective July 1, 2024.
2023-002
FAC accepted this audit on January 30, 2024 — management decision was due July 30, 2024.
Thirty-five applications were selected for testing. The School Board incorrectly approved two applications for free meals, when they should have been approved for reduced. One application was approved for reduced meals, when it should have been approved for free. Additionally, there were seven applicants selected where the application could not be provided by the School Board. Cause: Household income and family size data were incorrectly entered into the online software, and other applications were misplaced. Effect: Applicants were not approved or denied appropriately. Recommendation: Controls should be strengthened to ensure that the amounts entered into the online software are accurate. Views of Responsible Officials: The Component Unit School Board is considering corrective action for FY24.
Show full finding ▾Hide full finding ▴Program: Child Nutrition Cluster (Assistance Listing Number 10.553/10.555/10.559) Criteria: Applicants who meet the published federal income eligibility guidelines should be given free or reduced price meals as applicable. Condition: Thirty-five applications were selected for testing. The School Board incorrectly approved two applications for free meals, when they should have been approved for reduced. One application was approved for reduced meals, when it should have been approved for free. Additionally, there were seven applicants selected where the application could not be provided by the School Board. Cause: Household income and family size data were incorrectly entered into the online software, and other applications were misplaced. Effect: Applicants were not approved or denied appropriately. Recommendation: Controls should be strengthened to ensure that the amounts entered into the online software are accurate. Views of Responsible Officials: The Component Unit School Board is considering corrective action for FY24.
The position of Child Nutrition Liason was vacant for 50% of FY23. As of October 23, this position is now filled. The Child nutrition Liason will ensure all applications are thoroughly reviewed before submisison of approval or denial. The Office of Child Nutrition will implement a new process for storing all applications for retrieval access.
FAC accepted this audit on January 12, 2023 — management decision was due July 12, 2023.
FAC accepted this audit on January 12, 2022 — management decision was due July 12, 2022.
The School Board did not complete and file the first quarter filing of the "VDOE CRF Reporting Summary". Cause: Due to a change in personnel, the School Board was not aware that the report needed to be filed. Effect: Reporting requirements under the grant were not adhered to and don't allow for the grant agency to maintain oversight over the grant. Recommendation: The School Board needs to review and follow reporting requirements for the grant. Views of Responsible Officials: The School Board has completed all necessary reporting requirements subsequent to this error.
Show full finding ▾Hide full finding ▴Program: Coronavirus Relief Fund (AL Number 21.019) - Pass-through: Department of Accounts, 2020 CRF Award Criteria: Grant recipients are required to file quarterly reports detailing the amount of Coronavirus Relief Funds that were expended each quarter. The County must submit "CCT CRF Reporting Summary" reports and the Component Unit School Board must submit "VDOE CRF Reporting Summary" reports. Condition: The School Board did not complete and file the first quarter filing of the "VDOE CRF Reporting Summary". Cause: Due to a change in personnel, the School Board was not aware that the report needed to be filed. Effect: Reporting requirements under the grant were not adhered to and don't allow for the grant agency to maintain oversight over the grant. Recommendation: The School Board needs to review and follow reporting requirements for the grant. Views of Responsible Officials: The School Board has completed all necessary reporting requirements subsequent to this error.
All required reports will be compiled and submitted within the required time frame.
FAC accepted this audit on June 21, 2021 — management decision was due December 21, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on February 4, 2019 — management decision was due August 4, 2019.
FAC accepted this audit on April 10, 2018 — management decision was due October 10, 2018.
GSA_MIGRATION
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GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on December 27, 2016 — management decision was due June 27, 2017.
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