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Board of Supervisors Special Meeting and Joint Meeting with School Board (Thursday, November 6, 2025)
Northumberland County, Virginia
Members Present:
James M. Long, Richard F. Haynie, James W. Brann, Chip Williams, AC Fisher, Jr. Other Staff Present:
Mr. Luttrell Tadlock, County Administrator
Ms. Morgan Wilson, Executive Assistant
Ms. Mary Dodson, Bookkeeper and Benefits Administrator
Mr. Carl Hayden, IT Technician
1. Opening of Meeting 5:30P.M.
Information: A. Call to Order
The special monthly meeting was convened by Chairman Haynie and held at the
Northumberland Courthouse located at 220 Judicial Place, Heathsville, VA 22473.
2. County Administrator Items
Action, Information: A. Resolution - Endorsement of the Northern Neck National Heritage Area
County Administrator Tadlock stated that the Northern Neck Planning District Commission is finalizing their Northern Neck National Heritage Plan, so they are asking all the localities to approve this resolution, endorsing the plan.
A Resolution Supporting and Endorsing
the Northern Neck National Heritage Area
Whereas, the Northern Neck of Virginia is a place where natural, cultural, historic and recreational resources combine to form a cohesive, nationally distinctive landscape arising from patterns of human activity shaped by geography , and Whereas, the Northern Neck Planning District Commission, and the Counties of King George, Lancaster, Northumberland, Richmond and Westmoreland have all supported this designation, and Whereas, the Federal Legislators serving the Northern Neck have supported legislation that led to the adoption and approval of the Northern Neck National Heritage Area Study included in the Omnibus Public Land Management
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Act of 2009, and the Northern Neck National Heritage Area Act of 2022, Public Law 117-339, which officially designated the Northern Neck National Heritage Area in Virginia, establishing it as a designated component of the national system, and Whereas, the Northern Neck Planning District Commission/Northern Neck Tourism Commission serves as the “Local Coordinating Entity” for the Northern Neck National Heritage Area, and Whereas, it would be beneficial to the local and regional economy and to the protection of natural, cultural, historical and recreational resources to realize activities associated with this designation; Therefore Be It Resolved, that the Counties of King George, Lancaster, Northumberland, Richmond and Westmoreland confirm the support and endorsement of the Northern Neck National Heritage Area and to the implementation of the Northern Neck National Heritage Area Management Plan.
Motion to approve the resolution to support endorsing the Northern Neck National Heritage Area as presented to the Board.
Motion by: James M. Long, second by: Chip Williams.
Final Resolution: Motion Carried
Aye: James M. Long, Richard F. Haynie, James W. Brann, Chip Williams, AC Fisher, Jr. Information: B. Supplemental Appropriation - UHY Advisors, Inc. July Services Vice Chairman Brann asked if the invoice presented was the invoice that was overlooked. Mr. Tadlock stated that this was one of the invoices that was overlooked. There were invoices from May, June, and July and the County just received this invoice.
Vice Chairman Brann asked if funding was already approved to pay this invoice. Mr. Tadlock stated not in this fiscal year. Last fiscal year, FY25, the Board approved a supplemental appropriation in the amount of $40,000, but he believes that was for the May and June invoices.
Chairman Haynie asked for clarification on what the $40,000 was used for.
Mr. Tadlock stated that the school is looking into this further.
Vice Chairman Brann stated that he doesn’t want to pay this invoice twice.
Mr. Tadlock stated that the May invoice was $13,555 and the June invoice was $16,188.75, totaling $29,743.75. Ms. Dodson explained that the Board gave the school $40,000 at the time because they were unsure what the services were going to cost.
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Supervisor Williams asked if anyone has heard from UHY regarding the overlooked invoices, as they were the ones who closed out FY25 at the school and it was their own invoices that were overlooked.
Mr. Tadlock stated that he has not heard from UHY regarding this matter and the County had the contract with UHY starting July 2025 and moving forward.
Vice Chairman Brann asked what address was on the invoice.
Mr. Tadlock stated that the invoices were going to the schools, but the last couple were forwarded to the County. The last invoice, since the contract was changed, came directly to the County.
The Board agreed to hold off until they received further clarification from UHY. Action, Information: C. Supplemental Appropriation - UHY Advisors, Inc. October Services
The Board stated this invoice was from when the County entered into the contract with UHY, so they went ahead and moved forward with payment on the October invoice.
Motion to approve a supplemental appropriation to line item 10-1101-3002 in the amount of $8,240.00 for UHY Advisors October services.
Motion by: Richard F. Haynie, second by: James M. Long.
Final Resolution: Motion Carried
Aye: James M. Long, Richard F. Haynie, James W. Brann, Chip Williams, AC Fisher, Jr. Action, Information: D. FY27 Budget Discussion
Mr. Tadlock explained that Dr. Pica provided the Board with a draft memo, budget timeline, and excel spreadsheet that the departments would need to complete for their budget requests this year. He stated that staff completed the spreadsheet for one of the departments so the Board could get a better understanding of what the requests will look like this year with the new format provided by Dr. Pica if the Board decides to move forward with it.
Vice Chairman Brann stated that he’s good with the new budget submittal information provided by Dr. Pica.
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Mr. Tadlock asked if the Board wanted the memo to be sent out on behalf of the Board of Supervisors.
Vice Chairman Brann stated yes.
Motion to move forward with the new format FY27 budget memo on behalf of the Board of Supervisors.
Motion by: James W. Brann, second by: James M. Long.
Final Resolution: Motion Carried
Aye: James M. Long, Richard F. Haynie, James W. Brann, Chip Williams, AC Fisher, Jr. Vice Chairman Brann would like to see the Capital Improvement Funds separate from the contingency fund in a separate line item because when the Board takes money out of the CIP, it’s ultimately lowering the contingency fund which they do not want to do.
Supervisor Williams asked how many CIP funds are in the contingency fund currently. Mr. Tadlock stated he’d get this number to the Board.
Mr. Tadlock then asked if Mr. Brann would like a separate bank account because it’s already a separate line item in the budget.
Vice Chairman Brann asked what the best thing to do is so that when they spend CIP funds, it won’t have any impact on the contingency fund.
Mr. Tadlock stated that he can look into this and get with the auditors to see how to best handle that.
Additionally, Vice Chairman Brann would like to see funds set aside to help cover grants and as grants are approved, it won’t reduce the contingency fund. He stated that once the funds are gone, then they’re gone for the year.
Supervisor Williams wondered how much money would come out of the contingency fund to start with to move forward with Mr. Brann’s suggestions and wondered if it would affect the County negatively if they do so.
Mr. Tadlock stated that they’d look into this a bring that information back to the Board.
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Vice Chairman Brann stated that Waste Management was supposed to come and clean up the Lottsburg trash site and nothing has been done to his knowledge. Mr. Brann stated that he’s still receiving several complaints and he would like someone from Waste Management to come to a Board meeting to discuss this.
County Administrator Tadlock stated he would contact Vince Jamison.
Supervisor Fisher thanked staff for installing the solar lights at the Ditchley trash site. Vice Chairman Brann thanked staff and volunteers for the Boo Bash as it was well attended again this year.
**Chairman Haynie requested a 10-minute recess.
3. Joint Meeting with School Board 6:30P.M.
The joint meeting with the School Board was convened by Chairman Haynie and held at the Northumberland Courthouse located at 220 Judicial Place, Heathsville, VA 22473. The School Board Chair then called the School Board meeting to order as this was a joint meeting. Attending the meeting was Betty Christopher, Dave Curran, Denise Mazyck, and Cheryl Davis.
Information: A. UHY Advisors Presentation
Mr. Jack Reagan, Managing Director with UHY, explained that he’s been working with the schools trying to help stabilize the financial reporting processes and he’s been asked to present the historic issues that led to some of the financial issues that the School Board faced as well as some of the solutions established by the County and the School to help alleviate these issues. Mr. Reagan presented a summary regarding the school’s current condition when he arrived, their financial reporting infrastructure condition, the financial accounting system (RDA), their purchase order process, invoice payment process, payroll procedures, and other financial reporting processes. The highlights of the presentation were that there were chronic budget deficits, limited periodic financial reports presented to NUCPS management/elected leaders, lack of training on the RDA financial accounting system, and little to no written policies and procedures on how operations should be performed. Mr. Reagan also shared the corrective actions that have taken place and offered the Board to ask any questions. His full presentation can be accessed in board docs.
Supervisor Williams asked Mr. Reagan how many people should have access to the RDA system.
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Mr. Reagan believes that 10-15 people should have access to the RDA system, however, there should be different levels of access allowable per person. Mr. Reagan stated that there should also be a process where the access levels are reviewed and renewed at least every six months. Supervisor Williams stated that a lot of the problems faced aren’t due to a software issue, but more of user issue due to lack of training.
Mr. Reagan agreed, however he believes RDA is a cumbersome system that is based on 20–25- year-old technology. He explained that it takes 15-20 steps to enter something into the system whereas a modern system would take 1-2 steps.
Supervisor Fisher asked who would decide what levels of access staff will have in the RDA system.
Mr. Reagan stated the program person, the finance director, and the IT Director as it is a very collaborative process.
School Board member Dr. Curran asked what modern ERP system the County would better benefit from.
Mr. Reagan stated there are several nationally recognized modern IT systems such as Central Square and Open Gov. He stated that the County isn’t going to be lacking for options. Mr. Reagan explained that there’s going to be some changes made to the basic chart of accounts for all governments in the United States which requires those who issue bonds to create standardized, machine readable, financial statements that will be uploaded to a centralized database so investors can access them, and they all look the same. Mr. Reagan stated that this change will be required between 2027-2029, so if the County wants to start planning a replacement for the RDA system, the County will want to plan the transition around this new requirement.
Dr. Curran believes the County needs to start planning for a new system, so we are modernized by 2028.
Vice Chairman Brann agreed and suggested the Board set a timeline to get started on this. Dr. Curran stated that he is more than willing to put together a proposal for the County that incorporates a timeline for the Board.
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Vice Chairman Brann thanked Mr. Reagan for his presentation. He commented on the accomplishments of the kids and teachers and stated this is something to be proud of. As the County moves forward with the finances, he reminded everyone not to forget the good things that are going on in the school system.
District III School Board member Mrs. Mazyck welcomed her successor. She made closing remarks and pledged her support as she exits her appointment on the School Board. Supervisor Williams reminded the Board that they meant to ask Mr. Reagan about their invoices before he left.
Mr. Tadlock stated that he would get with Mr. Reagan and the Finance Director to get that matter resolved.
4. Closing of Meeting
The School Board’s Chair, Betty Christopher, adjourned to close the joint meeting. Action: A. Adjournment
Motion to adjourn.
Motion by: James W. Brann, second by: James M. Long.
Final Resolution: Motion Carried
Aye: James M. Long, Richard F. Haynie, James W. Brann, Chip Williams, AC Fisher, Jr.