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Northumberland supervisors flag school nutrition fund and approve transfers as county retools finances
Summary
County finance staff told supervisors the school division's chart of accounts is nearly aligned with the state after an audit finding and warned the school nutrition fund shows a revenue/expense shortfall; the board approved several small transfers and asked for a June deep dive on nutrition funds before July appropriations.
The Northumberland County Board of Supervisors heard a detailed finance update May 14 that recommended changes before the July budget cycle and approved multiple housekeeping transfers.
Finance facilitator (S6) told the board the county and school division are working to align the chart of accounts with the Virginia Department of Education after a Special Education audit found reporting mismatches. "The chart of accounts changes [are] about 90% complete," S6 said, adding that the change is necessary so the county can validate data submitted to VDOE.
S6 also flagged a finding in a procurement review of the school nutrition account and told supervisors the nutrition fund is showing expenses in excess of revenues to date. "We have a deficit in our accounts for the nutrition fund," S6 said, and recommended a joint review in June before the board appropriates additional funds in July.
The board approved routine transfers to reconcile deposits and move funds between line items: staff moved $6,005.19 in refunds into the listed categories, approved transfers of $12,044.02 and $468.38 from EMS revenue accounts to expenditure accounts, and approved a request to shift $115,000 from instruction to administration to cover overages such as legal services, background checks and copier leases. Motions were made, seconded and adopted by voice vote.
County administrator (S13) told supervisors the transfers were intended to ensure payment of essential services and to correct prior misallocations. He said staff will work with school division leaders on timing and that some budget lines were rebalanced by journal entries to move expenses where they properly belong.
On personnel compensation, staff proposed raising the hazardous-duty multiplier from 1.7% to 1.85% as a recruitment and retention incentive for EMS and law-enforcement employees. Staff estimated the increase would cost roughly $60,000 if implemented July 1; the board discussed timing and whether to act at a future budget work session in June.
Next steps: supervisors requested the joint nutrition-fund review in June and asked finance staff to provide the detailed reconciliations and supporting documentation requested by board members before final July appropriations.
