EIN: 546001491
UEI: G75LLL3XCKV4
Audit also covers 2 related EINs: 546001490, 546001493 · unlinked EINs have no separate FAC filing
Audited by: Robinson, Farmer, Cox Associates
Oversight agency: 10 [Department of Agriculture]
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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 March 27, 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 September 27, 2026 (29 days from today).
What is a management decision? →FAC accepted this audit on February 13, 2025 — management decision was due August 13, 2025.
FAC accepted this audit on February 12, 2024 — management decision was due August 12, 2024.
FAC accepted this audit on March 5, 2023 — management decision was due September 5, 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: A test of expenditures during the year showed that an invoice in the amount of $626,729 was submitted twice to Virginia Department of Education for reimbursement under the Education Stabilization Fund. Cause: The School Board's internal control procedures failed to detect the duplicated expenditure requested for reimbursement. Effect: Expenditures were overstated by $626,729 due to requesting reimbursement for duplicated expenditures. Additionally, $626,729 was reported as revenue by the school board that was unearned. Questioned Costs: $626,729 was requested for reimbursement twice from the Department of Education. Recommendation: Policies and procedures should be in place to properly use the appropriate project codes set aside in RDA when requesting reimbursement to ensure expenditures are only requested once. Views of Responsible Officials and Planned Corrective Actions: The School Board will reconcile ESSER expenditures to RDA when submitting reimbursement requests. Additionally, the $626,729 of unearned funds was withheld from a future reimbursement request at the advice of the Virginia Department of Education.
Show full finding ▾Hide full finding ▴Department of Education: 2022-001 84.425C American Rescue Plan-Elementary and Secondary School Emergency Relief Funds 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: A test of expenditures during the year showed that an invoice in the amount of $626,729 was submitted twice to Virginia Department of Education for reimbursement under the Education Stabilization Fund. Cause: The School Board's internal control procedures failed to detect the duplicated expenditure requested for reimbursement. Effect: Expenditures were overstated by $626,729 due to requesting reimbursement for duplicated expenditures. Additionally, $626,729 was reported as revenue by the school board that was unearned. Questioned Costs: $626,729 was requested for reimbursement twice from the Department of Education. Recommendation: Policies and procedures should be in place to properly use the appropriate project codes set aside in RDA when requesting reimbursement to ensure expenditures are only requested once. Views of Responsible Officials and Planned Corrective Actions: The School Board will reconcile ESSER expenditures to RDA when submitting reimbursement requests. Additionally, the $626,729 of unearned funds was withheld from a future reimbursement request at the advice of the Virginia Department of Education.
Views of Responsible Officials and Planned Corrective Actions: The School Board will reconcile ESSER expenditures to RDA when submitting reimbursement requests. Additionally, the $626,729 of unearned funds was withheld from a future reimbursement request at the advice of the Virginia Department of Education.
FAC accepted this audit on March 29, 2022 — management decision was due September 29, 2022.
During our audit, we observed that $314,403 in expenditures reported on the quarterly Financial Progress report had not been expended. Cause: Project was reported as approved expenditures; however, vendors and contractors working on project did not perform required tasks and did not complete the project in a timely manner. Effect: $314,403 was reported for broadband construction on Quarterly Financial Progress report but was not expended. Questioned Costs: $314,403 was reported for broadband construction but was not expended. Recommendation: All CRF expenditures per the general ledger should be reconciled to the Quarterly Financial Performance Reports to insure accuracy of reporting. Management's Response: Mangement will reconcile CRF expenditures per the general ledger to the Quarterly Financial Performance Reports to insure accuracy of reporting. Additonally, the $314,403 of unexpennded funds will be returned to the Virginia Department of Accounts.
Show full finding ▾Hide full finding ▴2021-001 Compliance Finding Criteria: Per the Office of Management and Budget Compliance Supplement, Coronavirus Relief Fund expenditures reported on the recipient's quarterly Financial Progress Report submission should be supported by the data in the prime recipient's accounting system. Condition: During our audit, we observed that $314,403 in expenditures reported on the quarterly Financial Progress report had not been expended. Cause: Project was reported as approved expenditures; however, vendors and contractors working on project did not perform required tasks and did not complete the project in a timely manner. Effect: $314,403 was reported for broadband construction on Quarterly Financial Progress report but was not expended. Questioned Costs: $314,403 was reported for broadband construction but was not expended. Recommendation: All CRF expenditures per the general ledger should be reconciled to the Quarterly Financial Performance Reports to insure accuracy of reporting. Management's Response: Mangement will reconcile CRF expenditures per the general ledger to the Quarterly Financial Performance Reports to insure accuracy of reporting. Additonally, the $314,403 of unexpennded funds will be returned to the Virginia Department of Accounts.
2021-001 Compliance Finding Criteria: Per the Office of Management and Budget Compliance Supplement, Coronavirus Relief Fund expenditures reported on the recipient's quarterly Financial Progress Report submission should be supported by the data in the prime recipient's accounting system. Condition: During our audit, we observed that $314,403 in expenditures reported on the quarterly Financial Progress report had not been expended. Cause: Project was reported as approved expenditures; however, vendors and contractors working on project did not perform required tasks and did not complete the project in a timely manner. Effect: $314,403 was reported for broadband construction on Quarterly Financial Progress report but was not expended. Questioned Costs: $314,403 was reported for broadband construction but was not expended. Recommendation: All CRF expenditures per the general ledger should be reconciled to the Quarterly Financial Performance Reports to insure accuracy of reporting. Management's Response: Mangement will reconcile CRF expenditures per the general ledger to the Quarterly Financial Performance Reports to insure accuracy of reporting. Additonally, the $314,403 of unexpennded funds will be returned to the Virginia Department of Accounts.
FAC accepted this audit on March 10, 2021 — management decision was due September 10, 2021.
FAC accepted this audit on January 21, 2020 — management decision was due July 21, 2020.
FAC accepted this audit on January 13, 2019 — management decision was due July 13, 2019.
FAC accepted this audit on January 16, 2018 — management decision was due July 16, 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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