Disclosure

This report is based on public records obtained through the Virginia Freedom of Information Act (FOIA), including FOIA Request 25-899 and publicly available documents from the Warren County Board of Supervisors, Finance Department, and Procurement Office. Additional information has been requested through FOIA Request 25-944, which is currently pending and may provide further clarification or supporting documentation related to the transactions discussed in this report.

The analysis presented here relies solely on the information provided directly by County staff or published through official County channels. All discrepancies noted are based on comparisons among the Board’s approved contracts, account codes listed in official packets, General Ledger entries, and vendor payment records.

I am not asserting wrongdoing or drawing conclusions about intent. My goal is to understand the County’s financial processes by reviewing how approvals, account coding, procurement actions, and payments align with the documentation available to the public. Where inconsistencies appear, they are described for the purpose of transparency and to encourage clarification from those responsible for oversight and financial management.

This document reflects my observations as a private resident using publicly available information. Readers are encouraged to review the source materials directly and form their own interpretations. I welcome clarification or additional context from County staff, elected officials, or community members with knowledge of procurement procedures or financial coding practices.

The intent of this report is to support transparency, accuracy, and informed public dialogue—not to assign blame. My hope is that presenting this information clearly will help ensure that the County’s financial records remain consistent, accessible, and aligned with approved processes.

I’m not sure whether what I found is simply routine government practice or a sign that something may be amiss. To better understand it, I gathered the documents so that others can review them as well. I’ve also submitted a follow-up request for clarification through FOIA Request 25-944.

FOIA Request 25-944

Vision Government Solutions / RFP-27786 / Account 4001-12060-3103

Dear FOIA Officer,

Under the Virginia Freedom of Information Act (§ 2.2-3700 et seq.), I respectfully request the following records.

Purpose of This Request

I am submitting this FOIA request after reviewing the FY24 audit-delay report from Wednesday (November 12, 2025) regarding VISION software implemented in 2024, and I want to clarify several discrepancies that appeared when comparing:

• The Board of Supervisors publicly approved contract amounts on January 2, 2024.
• the account numbers listed in the Board packet, January 2, 2024, and
• The payments and account codes appearing in the General Ledger were obtained through FOIA Request 25-899.

Specifically:

• More than $155,000 in payments to Vision Government Solutions were coded to accounts different from those authorized in the Board packet.
• The amount paid exceeds the $70k threshold, requiring an RFP procurement process. Individual transactions of $24-$33k that exceed $5k require four written quotes and a purchase order, unless approved via RFP for awards of $70k+.
• Some payments appear to have been issued before contracts or purchase orders existed.
• High-value Vision invoices ($24,625–$33,600) do not have accompanying documentation in any public Board agenda.
• The account number listed in the Board packet (4001-12060-3103) does not appear in the ledger, while unrelated accounts (5414 and 3006) were used in its place.
• Ledger PDFs from my prior FOIA indicate that “-3103” is generally used for Maintenance Service Contracts. That department code “-12060-” corresponds to Information Technology, which conflicts with Vision charges coded to Reassessment.

I want to gain a deeper understanding of the necessary approvals, procurement steps, and account coding associated with these expenditures.

1. Proposal Submitted by Vision Government Solutions (RFP-27786)

Please provide the complete proposal submitted by Vision Government Solutions for RFP-27786 (General Reassessment Services), and any other RFP/RFQ for Vision Government Solutions that was awarded or supports the payments for 2023-2025, including:

• all pricing documents
• technical submissions
• forms and attachments
• references
• evaluation sheets or scoring documents
• correspondence transmitting the proposal

This proposal was not included in the Board packet, despite being referenced separately on January 2, 2024.

2. Amendments, Addenda, or Modifications

Please provide all approved amendments, addenda, updates, changes, or modifications to:

• Vision Government Solutions contracts, proposals, or statements of work
• Any contract where Vision was added as a subcontractor or supplemental vendor
• Any supplemental agreements or additional scope documents related to Vision’s services between 2023 and 2025

This includes anything approved administratively or by the Board of Supervisors.

3. Account Description for 4001-12060-3103

Please provide the County’s official definition, description, and intended use of account number 4001-12060-3103.

From documents provided in FOIA Request 25-899, “4xxx-xxxxx-xxxx” is Expenditure, “x001-xxxxx-xxxx” is General Fund, department “xxxx-12060-xxxx” is Information Technology, and account “xxxx-xxxxx-3103” is Maintenance Service Contracts. Could you confirm for me?

4. All General Ledger Transactions Using Account 4001-12060-3103

Please provide all transactions posted to this account from January 1, 2023, to present in the same fields and format as FOIA Request 25-899, including:

• P/O number
• Vendor number
• Vendor name
• Invoice number
• Invoice date
• Account number & description
• Amount
• Check number & date
• Description/batch information

5. Supporting Documentation for the Following Vision Government Solutions Payments

For each of the payments to Vision Government Solutions listed below, please provide all supporting documentation, including:

• invoices
• contracts
• contract amendments
• statements of work
• purchase orders
• procurement justifications
• Board of Supervisors approvals

Requested Check / Invoice Records

Check 309499 1/4/2024, Invoice110830 12/29/2023 $30,000 Assessment Supplies

Check 309558 1/11/2024, Invoice 110936 12/31/2023 $500 Assessment Supplies

Check 310053 2/15/2024, Invoice 111403 2/1/2024 $24,625 Assessment Supplies

Check 310053 2/15/2024, Invoice 111402 2/12/2024 $30,000 Assessment Supplies

Check 315082 2/13/2025, Invoice 116222 2/1/2025 $33,600 Assessment Supplies

Check 317652 8/14/2025, Invoice 117967 7/1/2025 $19,832 Reassessment Services

These payments exceed the Board-approved amount of $16,950, were coded to accounts different from those listed in the Board packet, and some appear to have been paid before any contract or purchase order was issued. The supporting documentation will help clarify whether the payments were authorized under a separate procurement process.

Format of Records

Please provide all records electronically (PDF for documents, CSV/Excel for ledger entries) via email or secure download link.

Fee Notice

If the cost will exceed $150, please notify me before processing. I am willing to refine or narrow the request if needed to keep costs reasonable.

Thank you so much for your help. Please let me know if any part of this request requires clarification.

Sincerely,

Lewis Edward Moten III

North River District

Warren County, Virginia

Regarding FOIA requests, I’m a bit new to this system. I’ve noticed that the request description displays a brief clip of the request in the grid. Therefore, I’m now starting my descriptions with a short subject to help me better understand the context between requests on the list of requests.

Upon reviewing the FY24 audit-delay report from Wednesday, I noticed that the “VISION” software, implemented in 2024, caught my attention. I had initially thought it was Deltek Vision, which is outdated financial software. I worked on the transition to Deltek VantagePoint a few years ago, which, among other things, made it web-accessible. I started investigating and realized it was Vision Government Solutions, which was upgraded from Timmons for the GIS/assessment platform.

Below is the structured analysis with full invoice numbers, check numbers, and dates.

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General Ledger Activity for Vision Government Solutions

As previously disclosed, I have the data in the General Ledger via FOIA Request 25-899. Everything is under account number 4001-012090-5414 as Assessment Supplies, except for the last entry for check 317652.

Invoice No.	Invoice Date	Check No.	Check Date	Amount	Note
110830	12/29/2023	309499	01/04/2024	$30,000
110936	12/31/2023	309558	01/11/2024	$500
111403	02/01/2024	310053	02/15/2024	$24,625
111402	02/12/2024	310053	02/15/2024	$30,000
112545	07/01/2024	312204	07/11/2024	$16,950	Cloud + Web
116222	02/01/2025	315082	02/13/2025	$33,600
117967	07/01/2025	317652	08/14/2025	$19,832	4001-012110-3006 Reassessment Services

Notes

• Payments began before the Board approved Vision (January 2, 2024).
  • Agenda Consent Item 19 Contract – Vision Cloud Hosting & Web Agreement for Reassessment Software
  • Supervisors Video
• Payments do not match the account code 4001-12060-3103 shown on the Board packet for Fiscal Year 2025.
  • Cover Sheet
  • Cloud Services: $10,000.00
  • Web Hosting of Accession Database: $6,950.00
  • The “-3103” account number at the end is generally used for Maintenance Service Contracts, and the department in the middle, “-12060-” is for Information Technology. Instead, payments went to accounts 5414:2018 MINERAL LANDS RECEIVABLE 1ST and 3006:FUND BALANCE SCHOOL CONSTRUCTION in department 12110:Reassessment
• Only one payment ($16,950) matches the contract amounts listed on the cover sheet.
• All other Vision checks are $24k–$33k with no visible authorization.

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Board-Approved Contract vs. Ledger Account Codes

The Board’s cover sheet for Vision Cloud Hosting/Web Agreement (Consent Agenda, Jan. 2, 2024) lists:

• 4-1-12060-3103 — $10,000 (Cloud Services)
• 4-1-12060-3103 — $6,950 (Web Hosting)

Yet none of Vision’s checks use that account code.

All 2024 Vision payments use 4001-012090-5414 (Assessment Supplies) and 4001-012110-3006 (Reassessment Services).

This raises a straightforward compliance question:

Why were Vision contract payments not coded to the account the Board approved?

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Contract Renewal Timing

January 2, 2024 Contract requirements:
The renewal fee must be paid two business days before July 1 each year.

• Cloud Hosting Agreement
• Web Agreement

What happened:

• FY25 Renewal
  • Invoice: 112545 (7/1/2024)
  • Check: 312204 on 7/11/2024
  • Paid 11 days late
• FY26 Renewal
  • Invoice: 117967 (7/1/2025)
  • Check: 317652 on 8/14/2025
  • Paid even later

This indicates possible non-compliance with contract terms.

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Unexplained Vision Transactions

Every Vision invoice other than the $16,950 renewal falls between:

• $24,625 and $33,600
• $500

These amounts:

• Do not appear in the Board packet
• Do not match the contract
• Do not match renewal fees
• Do not match any budget line items

What exactly was purchased for these amounts?

Was a separate procurement process required or followed for additional services? The county has spent $155,507 on this vendor, but the only vote on Vision was for $16,950. The excess of $70k requires an RFP, and the awarded proposal is to be of public record during the vote by the supervisors.

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RFP-27786 (Reassessment) — Cowan vs. Vision

Bid Summary (Oct. 2023):

• Vision Government Solutions — $725,000
• Cowan Services — $581,330.75 proposal (winner)
• Pearsons Appraisal Service — $24
• Pearsons Appraisal Service — $648,000

Board actions:

• Oct 17, 2023 — BOS approves award to Cowan Services under Consent Agenda Item 4
• Jan 18, 2024 — Purchase Order issued to Cowan
• Jan 2, 2024 — BOS approves Vision separately under Consent Agenda Item 19

However, the Ledger data shows that both vendors billed before the awards or POs were issued. Since Vision appears to have been awarded as well on January 2, 2024, why didn’t the supervisors include its proposal for $725,000 in the board packet?

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Full Timeline

October 2023

• Oct 16 — Intent to Award Cowan Services
• Oct 17 — Supervisors approve Cowan Services

December 2023

• Dec 20 — Cowan invoices $23,400
• Dec 29 — Vision invoices $30,000
• Dec 31 — Vision invoices $500

January 2024

• Jan 2 — BOS approves Vision contracts for $16,950 for FY25 (no proposal from RFP-27786)
• Jan 4
  • Check 309499 — $30,000 to Vision (Invoice 110830) for unknown reason
  • Check 309452 — $23,400 to Cowan (Invoice 1)
• Jan 11
  • Check 309558 — $500 to Vision (Invoice 110936) for unknown reason
• Jan 18 — Purchase order issued to Cowan Services
• Jan 30 — Cowan invoices $23,400 (Invoice 2)

February 2024

• Feb 1 — Vision invoices $24,625 (Invoice 111403) for unknown reason
• Feb 8 — Check 309869 — $23,400 to Cowan (Invoice 2)
• Feb 12 — Vision invoices $30,000 (Invoice 111402) – The invoice number is less than the previous one.
• Feb 15 — Check 310053 — $54,625 to Vision (Invoice 111402, 111403)

March 2024

• Mar 1 — Cowan invoices $41,600 (Invoice 3)
• Mar 8 — Check 310268 — $41,600 to Cowan (Invoice 3)
• Mar 29 — Cowan invoices $28,600 (Invoice 4)

April 2024

• Apr 11 — Check 310826 — $28,600 to Cowan (Invoice 4)
• Apr 27 — Cowan invoices $49,400 (Invoice 5)

After the PO

• Cowan continues steady monthly billing cycle
• Jul 1 invoice from Vision paid $16,950 (Web + Cloud) via check 312204 on Jul 11 under wrong account number
• Feb 1, 2025 invoice from Vision paid $33,600 via check 315082 on Feb 13 – unknown reason
• Jul 1 invoice from Vision paid $19,832 via check 317652 on Aug 14, 2025 appears to be Web + Cloud renewal.

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Cowan Services Payments

Here is the complete list with checks:

Account *-3002 is for Professional Services. *-3006 is for Reassessment Services.

Invoice No.	Invoice Date	Check No.	Check Date	Amount	Account No.
1	12/20/2023	309452	01/04/2024	$23,400	4001-012110-3002
2	1/30/2024	309869	02/08/2024	$23,400	4001-012110-3006
3	03/01/2024	310268	03/07/2024	$41,600	4001-012110-3002
4	03/29/2024	310826	04/11/2024	$28,600	4001-012110-3006
5	4/27/2024	311205	05/09/2024	$49,400	4001-012110-3006
6	5/30/2024	312053	07/02/2024	$60,300	4001-012110-3006
7	7/05/2024	312141	07/11/2024	$33,000	4001-012110-3006
8	7/26/2024	312455	08/01/2024	$43,500	4001-012110-3006
9	8/28/2024	312914	09/05/2024	$54,500	4001-012110-3006
10	9/30/2024	313258	10/16/2024	$61,000	4001-012110-3006
11	10/31/2024	313673	11/07/2024	$49,000	4001-012110-3006
12	12/9/2024	314278	12/19/2024	$27,000	4001-012110-3006
13	1/02/2025	314517	01/09/2025	$28,000	4001-012110-3006
14	2/14/2025	315119	02/20/2025	$28,000	4001-012110-3006
15	4/03/2025	315783	04/10/2025	$30,600	4001-012110-3006
16	5/21/2025	316887	06/26/2025	$6,147.50	4001-012110-3006
17	10/19/2025	318489	10/23/2025	$4,681.80	4001-012110-3006

These look consistent for a reassessment project, except for the first invoice, which—like Vision’s—arrived before the award and before the PO.

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Key Concerns

Payments before approval

• Vision paid via checks 309499 and 309558 before contract approval.
• Cowan paid via check 309452 before purchase order and before notification.

Account codes inconsistent with Board authorization

• Vision contract approval lists 12060-3103
• Checks use 012090-5414

Unexplained $24k–$33k Vision invoices

• Checks 310053, 315082, and others reflect amounts not found in any agenda or contract.

Late contract renewals

• Vision renewals paid via checks 312204 and 317652, both late.

Vision billed even though Cowan won the reassessment contract

• Cowan was awarded the RFP
• Yet Vision continues receiving reassessment-sized payments