EIN: 464432711
UEI: YDMBNMG6T681
Audited by: BROWN CPA PLLC
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 11, 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 May 11, 2026 (122 days ago).
What is a management decision? →FAC accepted this audit on March 17, 2025 — management decision was due September 17, 2025.
FAC accepted this audit on July 9, 2023 — management decision was due January 9, 2024.
FAC accepted this audit on September 5, 2022 — management decision was due March 5, 2023.
FAC accepted this audit on August 18, 2021 — management decision was due February 18, 2022.
We noted the following items while testing non-payroll expenditures: - 7 of 20 Invoices tested were not signed or dated noting items received Cause: The district did not have the proper controls and procedures in place to ensure non-payroll expenditures were properly canceled when the items were received. Effect: Omitting documentation of approval or receipt of items could result in payments of unauthorized amounts to vendors without receiving the requested goods. Recommendation: We recommend the district implement procedures and internal controls to ensure that all invoices are properly canceled when items are received. View of Responsible Officials: The district will implement controls to ensure that all invoices are signed and dated when received.
Show full finding ▾Hide full finding ▴Significant Deficiency in Internal Control over Compliance 2020-001 Finding Non-Payroll expenditures should be supported by adequate documentation and approval. Program: Special Education Cluster, CFDA # 84.027; 84.173 Compliance Requirement: Allowable Cost Questioned Cost: $0 Criteria: Management is responsible for ensuring that all non-payroll expenditures made by the district are adequately documented and approved by the governing board. Condition: We noted the following items while testing non-payroll expenditures: - 7 of 20 Invoices tested were not signed or dated noting items received Cause: The district did not have the proper controls and procedures in place to ensure non-payroll expenditures were properly canceled when the items were received. Effect: Omitting documentation of approval or receipt of items could result in payments of unauthorized amounts to vendors without receiving the requested goods. Recommendation: We recommend the district implement procedures and internal controls to ensure that all invoices are properly canceled when items are received. View of Responsible Officials: The district will implement controls to ensure that all invoices are signed and dated when received.
Sunflower County Consolidated School District Hwy 49N, 196 MLK Drive Office of the Superintendent Indianola, Mississippi 38751 Miskia Davis, Superintendent Lillie Robey, Business Manager AUDITEE?S CORRECTIVE ACTION PLAN As required by the Uniform Guidance, the Sunflower County Consolidated School District has prepared and hereby submits the following corrective action plan for the findings included in the Schedule of Findings and Questioned Costs for the year ended June 30, 2020: Finding Corrective Action Plan Details 2020-001 Non-Payroll expenditures should be supported by adequate documentation and approval. A. Name of contact person responsible for corrective action: Name: Lillie Robey Title: Business Manager B. Corrective action planned: The district will implement controls to ensure that all invoices are signed and dated when items have been received. C. Anticipated Completion Date: 6/30/2021
FAC accepted this audit on April 14, 2020 — management decision was due October 14, 2020.
FAC accepted this audit on September 12, 2019 — management decision was due March 12, 2020.
FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.
FAC accepted this audit on November 5, 2017 — management decision was due May 5, 2018.
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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