EIN: 471098221
UEI: NV1FGSTMKZG5
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 9, 2026. 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 August 9, 2026 (13 days ago).
What is a management decision? →U.S. Department of Education Passed-through Mississippi Department of Education Program Name: Elementary and Secondary School Emergency Relief II & ARP (ESSER) Program CFDA: 84.425D & 84.425U Compliance Requirement: Equipment and Real Property Management CRITERIA: Recipients of federal funds must have internal controls in place to account for equipment purchased using grant funding. CONDITION: During a grant monitoring by the Mississippi Department of Education (MDE), the district was unable to locate computers and related equipment purchased with ESSER funds. As a result, the district had to reimburse MDE $154,673, which represents the costs of the unaccounted-for equipment. CONTEXT: The school district did not follow requirements related equipment and real property management. CAUSE: The cause is a result of not properly implementing a designed system of accounting and internal controls. EFFECT: Noncompliance with federal grant 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 state and federal grant requirements.
Show full finding ▾Hide full finding ▴U.S. Department of Education Passed-through Mississippi Department of Education Program Name: Elementary and Secondary School Emergency Relief II & ARP (ESSER) Program CFDA: 84.425D & 84.425U Compliance Requirement: Equipment and Real Property Management CRITERIA: Recipients of federal funds must have internal controls in place to account for equipment purchased using grant funding. CONDITION: During a grant monitoring by the Mississippi Department of Education (MDE), the district was unable to locate computers and related equipment purchased with ESSER funds. As a result, the district had to reimburse MDE $154,673, which represents the costs of the unaccounted-for equipment. CONTEXT: The school district did not follow requirements related equipment and real property management. CAUSE: The cause is a result of not properly implementing a designed system of accounting and internal controls. EFFECT: Noncompliance with federal grant 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 state and federal grant requirements.
2024-002 a. Name of Contact Person Responsible for Corrective Action: Dr. Chelsa Rash – Business Manager b. Corrective Action Planned: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability and to ensure compliance with all state and federal grant requirements. c. Anticipated Completion Date: Immediately.
FAC accepted this audit on April 12, 2023 — management decision was due October 12, 2023.
Material Weakness/Material Non-Compliance
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Wandra Wade ? Business Manager
FAC accepted this audit on June 21, 2020 — management decision was due December 21, 2020.
Monthly claims for reimbursement are not being submitted in a timely fashion. Cause: The cause of the condition is due to lack of adequate internal controls regarding the timely reporting and submission of monthly claims for reimbursement. Effects: The effect is non-compliance with federal requirements. Questioned Cost: None. Perspective: This finding is an isolated instance, which is prevalent and will result in the auditee being considered not a low-risk auditee in future audit period. Number of years finding reported: Two (2) 2018, 2019. Recommendation: We recommend that the School District strengthen its internal control systems over reporting and submitting its monthly claims for reimbursement to ensure claims are submitted within established reporting deadlines. View of Responsible Official: The management agrees with this finding and will adhere to the correction action plan in this audit report.
Show full finding ▾Hide full finding ▴Finding 2019-002 Special Reporting Federal Program Information: U.S. Department of Agriculture: Program CFDA Numbers: 10.553; 10.555; 10.559 Program Title: Child Nutrition Cluster Federal Award Year: June 30, 2019 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 7 CFR ? 210.5(d)-.13 ? Report of School Program Operations for claims reimbursement of meals served. Management is responsible for complying with the requirements of the Mississippi Department of Education?s policies and procedures manual for child nutrition programs, which requires that school district?s monthly claims for reimbursement report be submitted by the tenth of the month for the previous reporting month. Condition: Monthly claims for reimbursement are not being submitted in a timely fashion. Cause: The cause of the condition is due to lack of adequate internal controls regarding the timely reporting and submission of monthly claims for reimbursement. Effects: The effect is non-compliance with federal requirements. Questioned Cost: None. Perspective: This finding is an isolated instance, which is prevalent and will result in the auditee being considered not a low-risk auditee in future audit period. Number of years finding reported: Two (2) 2018, 2019. Recommendation: We recommend that the School District strengthen its internal control systems over reporting and submitting its monthly claims for reimbursement to ensure claims are submitted within established reporting deadlines. View of Responsible Official: The management agrees with this finding and will adhere to the correction action plan in this audit report.
A. Contact person responsible for corrective action: Name: Katie Armstrong Title: Food Service Director B. Description of corrective action planned: The district will implement and strengthen its internal control systems over reporting and submitting its monthly claims for reimbursement to ensure claims are submitted within established reporting deadlines. C. Anticipated completion date of corrective action: June 30, 2020
2018-001
During our test work performed on daily food sales, we noted instances where only one signature was on the daily reconciliations and deposits. The district is not exercising proper segregation of duties for food sales. Cause: The cause of the condition is due to a lack of adequate internal controls and proper segregation of duties for food sales. Effects: Inadequate internal controls surrounding collection of receipts in child nutrition could result in misappropriation of assets and improper revenue recognition. Questioned Cost: None. Perspective: This finding is an isolated instance, which is prevalent and will result in the auditee being considered not a low-risk auditee in future audit period. Number of years finding reported: One (1) 2019. Recommendation: We recommend that the School District strengthen its internal control systems daily food sales. View of Responsible Official: The management agrees with this finding and will adhere to the correction action plan in this audit report.
Show full finding ▾Hide full finding ▴Finding 2019-003 Program Income Federal Program Information: U.S. Department of Agriculture: Program CFDA Numbers: 10.553; 10.555; 10.559 Program Title: Child Nutrition Cluster Federal Award Year: June 30, 2019 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: Management is responsible for complying with the requirements of the Mississippi Department of Education?s policies and procedures manual for child nutrition programs, which recommends that two separate individuals be involved in cashiering, cash collection, daily reconciliations and deposits. Condition: During our test work performed on daily food sales, we noted instances where only one signature was on the daily reconciliations and deposits. The district is not exercising proper segregation of duties for food sales. Cause: The cause of the condition is due to a lack of adequate internal controls and proper segregation of duties for food sales. Effects: Inadequate internal controls surrounding collection of receipts in child nutrition could result in misappropriation of assets and improper revenue recognition. Questioned Cost: None. Perspective: This finding is an isolated instance, which is prevalent and will result in the auditee being considered not a low-risk auditee in future audit period. Number of years finding reported: One (1) 2019. Recommendation: We recommend that the School District strengthen its internal control systems daily food sales. View of Responsible Official: The management agrees with this finding and will adhere to the correction action plan in this audit report.
Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Katie Armstrong Title: Food Service Director A. Description of corrective action planned: The district will follow the Mississippi Department of Education Child Nutrition Programs Policy and Procedures Manual by requiring more than one individual be involved in cash collection, daily reconciliation and deposit functions of daily food sales. B. Anticipated completion date of corrective action: June 30, 2020
FAC accepted this audit on March 27, 2019 — management decision was due September 27, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 29, 2018 — management decision was due September 29, 2018.
GSA_MIGRATION
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GSA_MIGRATION
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