EIN: 371881401
UEI: K73PNJAMHJL7
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 27, 2025. 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, 2025 (330 days ago).
What is a management decision? →Significant Deficiency: Finding 2024-002: Allowable Costs U.S. Department of Education Passed-through Mississippi Department of Education Program Name: COVID-19 - Elementary and Secondary School Emergency Relief II & ARP III (ESSER) Program ALN: 84.425D & 84.425U Compliance Requirement: Allowable Costs CRITERIA: Recipients of ESF federal funds must adhere to procurement laws and regulations. CONDITION: During our testing of purchasing laws and regulations, we noted the district failed to hold a reverse auction on a non-EPL technology purchase exceeding the $75,000 threshold that requires a reverse auction. This purchase was also identified in a Mississippi Department of Education monitoring visit and resulted in the District having to reimburse the Mississippi Department of Education for the unallowable purchase. CONTEXT: The school district did not follow requirements related to allowable costs. CAUSE: The cause is a result of not properly implementing a designed system of accounting and internal controls whereby personnel in charge of approving expenditures of ESSER funds are familiar with and knowledgeable of the related compliance requirements. EFFECT: Noncompliance with allowable cost requirements. IDENTIFICATION OF REPEAT FINDING: No. QUESTIONED COSTS: None RECOMMENDATION: The school district should implement policies and procedures to ensure all applicable compliance requirements are being met. VIEWS OF RESPONSIBLE OFFICIALS: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, including compliance with all requirements related to federal funding.
Show full finding ▾Hide full finding ▴Significant Deficiency: Finding 2024-002: Allowable Costs U.S. Department of Education Passed-through Mississippi Department of Education Program Name: COVID-19 - Elementary and Secondary School Emergency Relief II & ARP III (ESSER) Program ALN: 84.425D & 84.425U Compliance Requirement: Allowable Costs CRITERIA: Recipients of ESF federal funds must adhere to procurement laws and regulations. CONDITION: During our testing of purchasing laws and regulations, we noted the district failed to hold a reverse auction on a non-EPL technology purchase exceeding the $75,000 threshold that requires a reverse auction. This purchase was also identified in a Mississippi Department of Education monitoring visit and resulted in the District having to reimburse the Mississippi Department of Education for the unallowable purchase. CONTEXT: The school district did not follow requirements related to allowable costs. CAUSE: The cause is a result of not properly implementing a designed system of accounting and internal controls whereby personnel in charge of approving expenditures of ESSER funds are familiar with and knowledgeable of the related compliance requirements. EFFECT: Noncompliance with allowable cost requirements. IDENTIFICATION OF REPEAT FINDING: No. QUESTIONED COSTS: None RECOMMENDATION: The school district should implement policies and procedures to ensure all applicable compliance requirements are being met. VIEWS OF RESPONSIBLE OFFICIALS: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, including compliance with all requirements related to federal funding.
2024-002 a. Name of Contact Person Responsible for Corrective Action: Lynea Watson – Business Manager b. Corrective Action Planned: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, including compliance with all federal grant requirements. c. Anticipated Completion Date: Immediately.
FAC accepted this audit on January 24, 2024 — management decision was due July 24, 2024.
During our testing of compliance with wage requirements for construction projects funded with ESSER funds, we noted the district failed to obtain the weekly certified payroll records prior to approving each application for payment. Further investigation revealed that neither the architect nor the contractor was made aware that the project would be funded by ESSER and, as such, the required wage data was not reported to the U.S. Department of Labor. Construction expenditures funded with ESSER grants totaled $1,053,609 for the year ending June 30, 2023
Show full finding ▾Hide full finding ▴During our testing of compliance with wage requirements for construction projects funded with ESSER funds, we noted the district failed to obtain the weekly certified payroll records prior to approving each application for payment. Further investigation revealed that neither the architect nor the contractor was made aware that the project would be funded by ESSER and, as such, the required wage data was not reported to the U.S. Department of Labor. Construction expenditures funded with ESSER grants totaled $1,053,609 for the year ending June 30, 2023
We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, including compliance with all federal grant requirements.
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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