EIN: 630885150
UEI: F5XFDLW6W359
Audited by: L. REEVES, CPA, PLLC
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 23, 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 July 23, 2025 (402 days ago).
What is a management decision? →FAC accepted this audit on September 28, 2022 — management decision was due March 28, 2023.
FAC accepted this audit on September 23, 2021 — management decision was due March 23, 2022.
FAC accepted this audit on September 21, 2020 — management decision was due March 21, 2021.
Finding 2019-003. Title I grants to local educational agencies. CFDA 84.010. Cost Principles. CONDITION: We noted two personal service contracts exceeding $10,000 that did not include language that would address termination for cause and convenience. CRITERIA: Uniform Guidance at 2 CFR 200.326 requires that personal service contracts exceeding $10,000 include language that would address termination for cause and convenience. CAUSE: The cause is not known. EFFECT: The effect is a control deficiency in the area of Cost Principles and non-compliance with Uniform Guidance. QUESTIONED COSTS: None CONTEXT: The personal service contracts identified in this finding are limited to those personal service contracts that exceed $10,000 but are less than $25,000. RECOMMENDATION: We recommend that the district include in all program personal service contracts exceeding $10,000 language that would address termination for cause and convenience including the manner by which it will be effected and the basis for settlement. VIEWS OF RESPONSIBLE OFFICIALS: See the Auditee?s Corrective Action Plan included in this report.
Show full finding ▾Hide full finding ▴Finding 2019-003. Title I grants to local educational agencies. CFDA 84.010. Cost Principles. CONDITION: We noted two personal service contracts exceeding $10,000 that did not include language that would address termination for cause and convenience. CRITERIA: Uniform Guidance at 2 CFR 200.326 requires that personal service contracts exceeding $10,000 include language that would address termination for cause and convenience. CAUSE: The cause is not known. EFFECT: The effect is a control deficiency in the area of Cost Principles and non-compliance with Uniform Guidance. QUESTIONED COSTS: None CONTEXT: The personal service contracts identified in this finding are limited to those personal service contracts that exceed $10,000 but are less than $25,000. RECOMMENDATION: We recommend that the district include in all program personal service contracts exceeding $10,000 language that would address termination for cause and convenience including the manner by which it will be effected and the basis for settlement. VIEWS OF RESPONSIBLE OFFICIALS: See the Auditee?s Corrective Action Plan included in this report.
Corrective Action Planned: The district will develop and implement a policy to add language to personal services contracts to include termination provisions. Responsible Officials: Joyce Sanders, Business Manager; Stacie Collins, Federal Programs Director; Nadene Arrington, Superintendent. Due: October 1, 2020.
Repeat Finding 2019-004. Special Education Cluster CFDA 84.027 and 84.173. Allowable and Unallowable costs. CONDITION: The district did not align its Special Education ? grants to states budgeted expenditures in its financial accounting software to the project application budget approved by the Mississippi Department of Education. Seven (7) line items out of a total of twenty-four (24) line items were not aligned with the approved application budget. As a result, one line item?s expenditures for the fiscal year exceeded the approved application budget by $740.42. CRITERIA: The school district is charged with developing a system of internal controls that will ensure all expenditures made from the grant are allowable. A budgetary accounting system that aligns grant/fund expenditures with project applications approved by the oversight agency help to ensure that all expenditures are held to the amounts approved in the project application. CAUSE: The cause is not fully known. EFFECT: The effect is a control deficiency in the area of allowable and unallowable costs that would allow certain expenditures to be made in excess of the amounts allowable in the approved project application. QUESTIONED COSTS: None CONTEXT: This deficiency/noncompliance is systemic in nature to this cluster and crosses over all grants within this cluster. The alignment variances are not material to the grant as a whole. RECOMMENDATION: We recommend that the district align all grant budgetary accounts with the latest approved project application budgets approved by the Mississippi Department of Education for the Special Education Cluster of Awards. VIEWS OF RESPONSIBLE OFFICIALS: See the Auditee?s Corrective Action Plan included in this report.
Show full finding ▾Hide full finding ▴Repeat Finding 2019-004. Special Education Cluster CFDA 84.027 and 84.173. Allowable and Unallowable costs. CONDITION: The district did not align its Special Education ? grants to states budgeted expenditures in its financial accounting software to the project application budget approved by the Mississippi Department of Education. Seven (7) line items out of a total of twenty-four (24) line items were not aligned with the approved application budget. As a result, one line item?s expenditures for the fiscal year exceeded the approved application budget by $740.42. CRITERIA: The school district is charged with developing a system of internal controls that will ensure all expenditures made from the grant are allowable. A budgetary accounting system that aligns grant/fund expenditures with project applications approved by the oversight agency help to ensure that all expenditures are held to the amounts approved in the project application. CAUSE: The cause is not fully known. EFFECT: The effect is a control deficiency in the area of allowable and unallowable costs that would allow certain expenditures to be made in excess of the amounts allowable in the approved project application. QUESTIONED COSTS: None CONTEXT: This deficiency/noncompliance is systemic in nature to this cluster and crosses over all grants within this cluster. The alignment variances are not material to the grant as a whole. RECOMMENDATION: We recommend that the district align all grant budgetary accounts with the latest approved project application budgets approved by the Mississippi Department of Education for the Special Education Cluster of Awards. VIEWS OF RESPONSIBLE OFFICIALS: See the Auditee?s Corrective Action Plan included in this report.
Corrective Action Planned: The Exceptional Education Directors will meet monthly (at a minimum) with the Business Manager to review their budgets as approved in MCAPS, to assure alignment in the accounting system, and to check for over-obligations and trends that may lead to over-obligations. The Purchasing Agent will not process purchase requisitions for federal funds in excess of the budgeted amounts in the accounting system. Responsible: Jerrod MCLain, Exceptional Education Director; Kimberly Pierce, Purchasing Agent; Joyce Sanders, Business Manager. Due: Immediately
2018-007
Finding 2019-005. Special Education Cluster CFDA 84.027. Equipment Management. CONDITION: Our physical observation of equipment purchased with grant dollars revealed one asset that was shown as active in the system that could not be located. The asset, a smartboard, had an original cost of $3,500.00. The district noted that the equipment had been disposed of and replaced. However, the original asset tag number and serial number were still shown as active in the inventory system. CRITERIA: The district is charged with developing a system of controls surrounding equipment purchased with federal grant dollars. Controls should include processes and procedures to identify equipment that is obsolete or broken, to obtain proper approval for its removal, and to update the inventory system in a timely manner to shown equipment disposals. This would ensure that the equipment inventory aligns to equipment being used in the program. CAUSE: The cause is a failure to follow established policies and procedures in this area. EFFECT: The effect is a control deficiency in the area of equipment management that would allow equipment that has been disposed of to remain as active on the equipment inventory. QUESTIONED COSTS: None CONTEXT: This appears to be an isolated instance with respect to this grant. RECOMMENDATION: We recommend that the district follow its policies and procedures outlined in its Accounting Policies for Federal Awards. VIEWS OF RESPONSIBLE OFFICIALS: See the Auditee?s Corrective Action Plan included in this report.
Show full finding ▾Hide full finding ▴Finding 2019-005. Special Education Cluster CFDA 84.027. Equipment Management. CONDITION: Our physical observation of equipment purchased with grant dollars revealed one asset that was shown as active in the system that could not be located. The asset, a smartboard, had an original cost of $3,500.00. The district noted that the equipment had been disposed of and replaced. However, the original asset tag number and serial number were still shown as active in the inventory system. CRITERIA: The district is charged with developing a system of controls surrounding equipment purchased with federal grant dollars. Controls should include processes and procedures to identify equipment that is obsolete or broken, to obtain proper approval for its removal, and to update the inventory system in a timely manner to shown equipment disposals. This would ensure that the equipment inventory aligns to equipment being used in the program. CAUSE: The cause is a failure to follow established policies and procedures in this area. EFFECT: The effect is a control deficiency in the area of equipment management that would allow equipment that has been disposed of to remain as active on the equipment inventory. QUESTIONED COSTS: None CONTEXT: This appears to be an isolated instance with respect to this grant. RECOMMENDATION: We recommend that the district follow its policies and procedures outlined in its Accounting Policies for Federal Awards. VIEWS OF RESPONSIBLE OFFICIALS: See the Auditee?s Corrective Action Plan included in this report.
Corrective Action Planned: The Business Manager will review, revise, and enforce the district's Fixed Assets Accountability Plan. The Fixed Assets Clerk's Office has been relocated to the Business Office to facilitate efficiency and collaboration within the department regarding equipment and fixed assets tasks. An annual inventory will be conducted and reconciled to the subsidiary accounting system. The Exceptional Education Director will be included in the Administrators trained in the importance of Fixed Assets processes. Responsible: Jerrod McLain, Exceptional Education Director; Andrea McFarland, Fixed Assets Clerk; Joyce Sanders, Business Manager; Nadene Arrington, Superintendent. Due: Fixed Assets Plan Revision - November 1, 2020 ; All Others - Immediately.
FAC accepted this audit on March 17, 2019 — management decision was due September 17, 2019.
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2017-005
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FAC accepted this audit on May 6, 2018 — management decision was due November 6, 2018.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on March 29, 2017 — management decision was due September 29, 2017.
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