EIN: 546001445
UEI: VFNCUFKSS811
Audit also covers 2 related EINs: 546001444, 546001447 · unlinked EINs have no separate FAC filing
Audited by: Brown, Edwards & Company, L.L.P.
Oversight 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 February 23, 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 23, 2026 (6 days ago).
What is a management decision? →FAC accepted this audit on January 3, 2025 — management decision was due July 3, 2025.
FAC accepted this audit on January 16, 2024 — management decision was due July 16, 2024.
FAC accepted this audit on December 26, 2022 — management decision was due June 26, 2023.
FAC accepted this audit on January 11, 2022 — management decision was due July 11, 2022.
During our review of reimbursement requests, we noted that the requests did not include the correct number of meal counts for breakfast and lunch. Criteria: The requests for reimbursement must be filled out accurately. Cause: The count sheets were mathematically incorrect. Effect: The reimbursement requests were not filled out correctly and the Schools did not receive all of the money they were entitled to. Questioned Cost Amount: The sum of the errors noted was approximately $1,209 for which the County Schools were entitled to receive but missed including all of the eligible meals. The projected error for all twelve months is estimated to be approximately $5,742. Perspective Information: Two out of two tested. Recommendation: We recommend that all individuals involved closely review and tally the meal count sheets. This starts with the supervisors at the individual schools and also includes the School Nutrition Supervisor as the request for reimbursement is prepared. Views of Responsible Officials and Planned Corrective Action: The School Nutrition Supervisor concurred with the finding and noted that additional oversight and review will be performed as she receives reports from each individual school. The Supervisor also noted that they will add a second review.
Show full finding ▾Hide full finding ▴Condition: During our review of reimbursement requests, we noted that the requests did not include the correct number of meal counts for breakfast and lunch. Criteria: The requests for reimbursement must be filled out accurately. Cause: The count sheets were mathematically incorrect. Effect: The reimbursement requests were not filled out correctly and the Schools did not receive all of the money they were entitled to. Questioned Cost Amount: The sum of the errors noted was approximately $1,209 for which the County Schools were entitled to receive but missed including all of the eligible meals. The projected error for all twelve months is estimated to be approximately $5,742. Perspective Information: Two out of two tested. Recommendation: We recommend that all individuals involved closely review and tally the meal count sheets. This starts with the supervisors at the individual schools and also includes the School Nutrition Supervisor as the request for reimbursement is prepared. Views of Responsible Officials and Planned Corrective Action: The School Nutrition Supervisor concurred with the finding and noted that additional oversight and review will be performed as she receives reports from each individual school. The Supervisor also noted that they will add a second review.
January 6, 2022 The Federal Audit Clearinghouse: New Kent County Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2021. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 1909 Financial Drive Harrisonburg, VA 22801 Audit period: June 30, 2021 The findings from the June 30, 2021 Schedule of Findings and Questioned Costs (the ?Schedule?) are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAM AUDIT 2021-001: Controls Over Review of Reimbursement Requests ? Child Nutrition Cluster ? AL# 10.555, 10.559 Condition: During our review of reimbursement requests, we noted that the requests did not include the correct number of meal counts for breakfast and lunch. Criteria: The requests for reimbursement must be filled out accurately. Cause: The count sheets were mathematically incorrect. Effect: The reimbursement requests were not filled out correctly and the Schools did not receive all of the money they were entitled to. Questioned Cost Amount: The sum of the errors noted was approximately $1,209 for which the County Schools were entitled to receive but missed including all of the eligible meals. The projected error for all twelve months is estimated to be approximately $5,742. Perspective Information: Two out of two tested. Recommendation: We recommend that all individuals involved closely review and tally the meal count sheets. This starts with the supervisors at the individual schools and also includes the School Nutrition Supervisor as the request for reimbursement is prepared. Views of Responsible Officials and Corrective Action Taken: The School Nutrition Supervisor concurred with the finding and noted that additional oversight and review will be performed as she receives reports from each individual school. The Supervisor also noted that they will add a second review. Corrective Action: The corrective action listed above was put into action immediately upon this finding. Haynie Morgheim Executive Director of Budget and Finance New Kent County Public Schools P.O. BOX 110 12003 NEW KENT HIGHWAY NEW KENT, VIRGINIA 23124 (804) 966-9650
FAC accepted this audit on February 2, 2021 — management decision was due August 2, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
The County does not have complete, written procurement policies that are in compliance with the standards required by the Uniform Guidance (2 CFR Part 200). Criteria: Under the requirements in the Uniform Guidance, effective July 1, 2018, all entities are required to have written procurement policies that conform to applicable Federal laws and regulations and standards. The complete procurement standards are located at 2 CFR Part 200, Sections 317 through 326. Cause: Management of the County has not updated procurement policies in accordance with the Uniform Guidance. Effect: The lack of complete, written policies could result in an improper procurement using Federal funds. Recommendation: Management should draft and implement written procurement procedures to align with the Uniform Guidance requirements for all purchases to be made with Federal funds.
Show full finding ▾Hide full finding ▴2019-001: Airport Improvement Program ? 20.106 and Title VI-B Special Education Cluster ? CFDA# 84.027, 84.173, Procurement Policies and Procedures Condition: The County does not have complete, written procurement policies that are in compliance with the standards required by the Uniform Guidance (2 CFR Part 200). Criteria: Under the requirements in the Uniform Guidance, effective July 1, 2018, all entities are required to have written procurement policies that conform to applicable Federal laws and regulations and standards. The complete procurement standards are located at 2 CFR Part 200, Sections 317 through 326. Cause: Management of the County has not updated procurement policies in accordance with the Uniform Guidance. Effect: The lack of complete, written policies could result in an improper procurement using Federal funds. Recommendation: Management should draft and implement written procurement procedures to align with the Uniform Guidance requirements for all purchases to be made with Federal funds.
Corrective Action Plan December 19, 2019 The Federal Audit Clearinghouse: County of New Kent, Virginia, respectively submits the following corrective action plan for the fiscal year ended June 30, 2019. Name and address of independent public account firm: Brown, Edwards and Company, L.L.P. 319 Mcclanahan St SW Roanoke, VA 24014 FINDINGS - FEDERAL AWARD PROGRAMS AUDIT 2019-001: Airport Improvement Program - 20.106 and Title VI-B Special Education Cluster- CFDA# 84.027, 84.173, Procurement Policies and Procedures Condition: The County does not have complete, written procurement policies that are in compliance with the standards required by the Uniform Guidance (2 CFR Part 200). Criteria: Under the requirements in the Uniform Guidance, effective July 1, 2018, all entities are required to have written procurement policies that conform to applicable Federal laws and regulations and standards. The complete procurement standards are located at 2 CFR Part 200, Sections 317 through 326. Cause: Management of the County has not updated procurement policies in accordance with the Uniform Guidance. Effect: The lack of complete, written policies could result in an improper procurement using Federal funds. Recommendation: Management should draft and implement written procurement procedures to align with the Uniform Guidance requirements for all purchases to be made with Federal funds. Action Taken By New Kent County: New Kent County management will implement written procurement procedures to align with the Uniform Guidance located in 2 CFR. Part 200, Sections 317 through 326. If the cognizant or oversight agency for audit has questions regarding this plan, please call Larry D. Clark at 804-966-9635. Sincerely, Larry D. Clark Assistant Director of Finance
FAC accepted this audit on December 18, 2018 — management decision was due June 18, 2019.
FAC accepted this audit on March 19, 2018 — management decision was due September 19, 2018.
FAC accepted this audit on January 3, 2017 — management decision was due July 3, 2017.
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