Northumberland County supervisors and the Northumberland County School Board on April 18 asked the Virginia State Police to review the school division after the Internal Revenue Service placed a tax lien and other financial discrepancies surfaced.
The joint meeting in the county courtroom produced three linked outcomes: both bodies voted to request a Virginia State Police investigation that the boards directed to cover at least five years of records; the Board of Supervisors approved an immediate plan to hire a contractor to oversee an orderly transition of the school system finances to county management, with a target transfer date of July 1, 2025; and the supervisors voted to request that the school board consider placing the superintendent and the finance director on administrative leave pending legal review and the investigation.
The motion to seek a state police review asked investigators to examine financial records, payroll and personnel records, public meeting and records-management practices and any potential violations of Virginia law or federal requirements. Board members said irregular IRS notices, a recently filed lien and conflicting mail addresses for IRS communications prompted the request.
Acting Superintendent Dr. Karen Lester described the sequence of IRS contacts: the division received an appointment request from the IRS that was mailed to the wrong physical address; some earlier notices also went to the wrong address or could not be confirmed as received. Lester told the boards the lien amount on county property was $50,363.60 and that, after penalties and interest, the total owed was just under $54,000. She said the division had submitted a check of just over $53,000 to the IRS and expected the lien to be removed after processing.
Board members repeatedly described a lack of reliable, consistent financial documentation. The county motion, which supervisors later expanded and the school board adopted verbatim, directed the county to immediately engage a contractor to oversee and assist an orderly financial transition, monitor school administration performance during the transition and develop an organizational plan for county operation of school finances.
Supervisor Brandon (Mr. Brand) said the contractor would help the school division for the next two months while the county recruited a longer-term finance director; he and other supervisors said they intended the transition to be temporary but to restore trust and accuracy in the school finances before the next fiscal year.
Separately, the supervisors approved a motion requesting that the school board place Superintendent Dr. Wargo and former finance director Ms. Booth (both referenced in the meeting) on administrative leave with pay while the investigation proceeds, subject to review by the school board attorney to ensure compliance with personnel and FMLA law.
Public commenters, including school employees and residents, urged a thorough review. Tina Withers, a current school-division employee, said she and another staff member had contacted the IRS in March after discovering the matter, and asked the boards to distinguish current finance staff from prior employees when assigning responsibility.
The boards agreed to share investigative updates with each other and to hold joint meetings as information becomes available. Supervisors said they would post investigative materials to the county website and provide copies to board members to ensure transparency.
The motions taken at the April 18 meeting direct the county administrator to contact the Virginia State Police and to begin the contractor engagement process; both boards recorded votes adopting the supervisors' transition plan and the investigatory request.
The investigation request, contractor engagement and administrative-leave request do not themselves determine fault or legal liability; the boards repeatedly emphasized the actions are to secure records, qualify outstanding liabilities and restore dependable financial procedures. The request to the Virginia State Police and the contractor engagement will proceed subject to whatever legal and procurement requirements apply.
Ending: Board members said they would hold regular joint briefings while the investigation and transition work proceed and that any future appropriations or staffing changes would be brought back to the public boards for approval.