EIN: 640438336
UEI: KL9JNZ8Z76Q6
Audited by: Matthews Cutrer & Lindsay, P.A.
Oversight agency: 93 [Department of Health and Human Services]
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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 29, 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 July 29, 2026 (33 days ago).
What is a management decision? →FAC accepted this audit on January 31, 2025 — management decision was due July 31, 2025.
FAC accepted this audit on January 23, 2024 — management decision was due July 23, 2024.
FAC accepted this audit on January 30, 2023 — management decision was due July 30, 2023.
FAC accepted this audit on January 31, 2022 — management decision was due July 31, 2022.
FAC accepted this audit on January 25, 2021 — management decision was due July 25, 2021.
The Association did not submit their financial statements to the Federal Audit Clearinghouse prior to the deadline. Criteria: Entities receiving a single audit are required to submit their financial statements within nine months or thirty days of the audit report date (whichever is sooner) in accordance with 2 CFT part 200 subpart F. Cause: Policies and procedures were not fully in place to ensure a timely submission to the Federal Audit Clearinghouse. Effect: Submission was not made timely. Recommendation: The Association should submit their financial statements on a timely basis and adopt policies and procedures to ensure submissions remain timey. Views of Responsible Officials and Planned Corrective Actions: Management agrees with this finding. Management is working to update internal controls to prevent this from occurring in the future.
Show full finding ▾Hide full finding ▴2020-001 {CFDA 93.600 Head Start} Condition: The Association did not submit their financial statements to the Federal Audit Clearinghouse prior to the deadline. Criteria: Entities receiving a single audit are required to submit their financial statements within nine months or thirty days of the audit report date (whichever is sooner) in accordance with 2 CFT part 200 subpart F. Cause: Policies and procedures were not fully in place to ensure a timely submission to the Federal Audit Clearinghouse. Effect: Submission was not made timely. Recommendation: The Association should submit their financial statements on a timely basis and adopt policies and procedures to ensure submissions remain timey. Views of Responsible Officials and Planned Corrective Actions: Management agrees with this finding. Management is working to update internal controls to prevent this from occurring in the future.
Name of Contact Person: Heather Kittrell, Fiscal Manager and Tanya Beech, Executive Director Corrective Action: Management has put polices and procedures in place to ensure that the audit is started and completed in a timely manner and follows the deadlines set to complete the audit. Anticipated Completion Date: Annually
FAC accepted this audit on May 4, 2020 — management decision was due November 4, 2020.
2019-006 ? Head Start ? Cash Management CFDA # 93.600 Grant number O4CH4664-05 Grant budget period May 1, 2017 through July 31, 2018 Grant number 04CH010633-01 Grant budget period August 1, 2018 through April 30, 2019 Condition ? Evidence of review and approval for the cash drawdowns was not physically documented. Criteria ? 2 CFR 200.303(a) requires that the non-federal entity establish and maintain effective internal control over Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Cause ? Physical documented evidence and approval was not maintained for the cash drawdowns. Questioned Costs ? Not determinable. Effect ? Failure to maintain effective internal control over compliance requirements could result in the disallowance of costs and the possible repayment of funds to the grantor. Recommendations ? Procedures should be put in place to ensure that all drawdowns are reviewed for accuracy by an appropriate level of management who is independent of the preparation; that such review and approval be documented on the file copy of each drawdown. Management?s Response ? See corrective action plan.
Show full finding ▾Hide full finding ▴2019-006 ? Head Start ? Cash Management CFDA # 93.600 Grant number O4CH4664-05 Grant budget period May 1, 2017 through July 31, 2018 Grant number 04CH010633-01 Grant budget period August 1, 2018 through April 30, 2019 Condition ? Evidence of review and approval for the cash drawdowns was not physically documented. Criteria ? 2 CFR 200.303(a) requires that the non-federal entity establish and maintain effective internal control over Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Cause ? Physical documented evidence and approval was not maintained for the cash drawdowns. Questioned Costs ? Not determinable. Effect ? Failure to maintain effective internal control over compliance requirements could result in the disallowance of costs and the possible repayment of funds to the grantor. Recommendations ? Procedures should be put in place to ensure that all drawdowns are reviewed for accuracy by an appropriate level of management who is independent of the preparation; that such review and approval be documented on the file copy of each drawdown. Management?s Response ? See corrective action plan.
2019-006 - Head Start - Cash Management CFDA # 93.600 Grant number 04CH4664-05 Grant budget period May 1, 2017 through July 31, 2018 Grant number 04CH010633-01 Grant budget period August 1, 2018 through April 30, 2019 Corrective Action Plan - A form has been developed and procedure put in place for the Fiscal Manager to document cash drawdowns. Executive Director then reviews and approves the drawdown. Responsible Party 1. Fiscal Manager 2. Executive Director Anticipated Completion Date - Biweekly
2019-007 ? Head Start ? Period of Performance CFDA # 93.600 Grant number O4CH4664-05 Grant Budget period May 1, 2017, through July 31, 2018 Condition ? Evidence provided for disbursements indicated that obligations were incurred outside of the period of performance, May 1, 2017, through July 31, 2018. Criteria ? 2 CFR ?200.309 States that a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any cost incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. 2 CFR ?200.77 Defines Period of Performance as the time during which the non-federal entity may incur new obligations to carry out the work authorized under the Federal award. 2 CFR ?200.71 Defines Obligations as orders placed for property and services, contracts and sub-awards made, and similar transactions during a given period that require payment ty the non-Federal entity during the same or a future period. 2 CFR 200.303(a) requires that the non-federal entity establish and maintain effective internal control over Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Cause ? Purchases and orders were made outside of the period of performance. Questioned Costs ? $52,786. Effect ? Failure to maintain effective internal control over compliance requirements and failure to comply with the grant agreement could result in the disallowance of costs and the possible repayment of funds to the grantor. Recommendations ? Procedures should be put in place to ensure that all obligations are reviewed for period of performance and charged to the correct grant budget period. Obligations should be reviewed for period of performance by an appropriate level of management who is independent of the purchase obligations; that such review and approval be documented with written evidence on the invoices. Management?s Response ? See corrective action plan.
Show full finding ▾Hide full finding ▴2019-007 ? Head Start ? Period of Performance CFDA # 93.600 Grant number O4CH4664-05 Grant Budget period May 1, 2017, through July 31, 2018 Condition ? Evidence provided for disbursements indicated that obligations were incurred outside of the period of performance, May 1, 2017, through July 31, 2018. Criteria ? 2 CFR ?200.309 States that a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any cost incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. 2 CFR ?200.77 Defines Period of Performance as the time during which the non-federal entity may incur new obligations to carry out the work authorized under the Federal award. 2 CFR ?200.71 Defines Obligations as orders placed for property and services, contracts and sub-awards made, and similar transactions during a given period that require payment ty the non-Federal entity during the same or a future period. 2 CFR 200.303(a) requires that the non-federal entity establish and maintain effective internal control over Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Cause ? Purchases and orders were made outside of the period of performance. Questioned Costs ? $52,786. Effect ? Failure to maintain effective internal control over compliance requirements and failure to comply with the grant agreement could result in the disallowance of costs and the possible repayment of funds to the grantor. Recommendations ? Procedures should be put in place to ensure that all obligations are reviewed for period of performance and charged to the correct grant budget period. Obligations should be reviewed for period of performance by an appropriate level of management who is independent of the purchase obligations; that such review and approval be documented with written evidence on the invoices. Management?s Response ? See corrective action plan.
2019-007 - Head Start - Period of Performance CFDA # 93.600 Grant number 04CH4664-05 Grant Budget period 05.01.17 through 07.31.18 Corrective Action Plan - SREA has a written procurement procedure policy regarding purchases. It states orders shall be placed with vendors before April 30th of each fiscal year. For the purchase to be classified as an obligation to the fiscal year, the items requested must be ordered from the company before fiscal year end. ? Fiscal Manager and Executive Director will train staff annually on preparation and submitting requisitions to meet timelines. Training will take place at the beginning of the school year during staff development. ? Any requisitions submitted after April 30th will be reviewed and funding determined by Fiscal Manager and Executive Director according to the need. Responsible Party 1. Office Managers 2. Fiscal Manager 3. Executive Director Anticipated Completion Date -Annually before fiscal year end
2019-008 ? Head Start ? Reporting CFDA # 93.600 Grant number 04CH010633-01 Grant budget period August 1, 2018 through April 30, 2019 Condition ? Evidence of review and approval for reports submitted to the grantor was not physically documented. Criteria ? 2 CFR 200.303(a) requires that the non-federal entity establish and maintain effective internal control over Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Cause ? Physical documented evidence and approval was not maintained for the submitted reports. Questioned Costs ? Not determinable. Effect ? Failure to maintain effective internal control over compliance requirements could result in the disallowance of costs and the possible repayment of funds to the grantor. Recommendations ? Procedures should be put in place to ensure that all reports are reviewed for accuracy by an appropriate level of management who is independent of the preparation; that such review and approval be documented on the file copy of each report. Management?s Response ? See corrective action plan.
Show full finding ▾Hide full finding ▴2019-008 ? Head Start ? Reporting CFDA # 93.600 Grant number 04CH010633-01 Grant budget period August 1, 2018 through April 30, 2019 Condition ? Evidence of review and approval for reports submitted to the grantor was not physically documented. Criteria ? 2 CFR 200.303(a) requires that the non-federal entity establish and maintain effective internal control over Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Cause ? Physical documented evidence and approval was not maintained for the submitted reports. Questioned Costs ? Not determinable. Effect ? Failure to maintain effective internal control over compliance requirements could result in the disallowance of costs and the possible repayment of funds to the grantor. Recommendations ? Procedures should be put in place to ensure that all reports are reviewed for accuracy by an appropriate level of management who is independent of the preparation; that such review and approval be documented on the file copy of each report. Management?s Response ? See corrective action plan.
2019-008 - Head Start - Reporting CFDA # 93.600 Grant number 04CH010633-01 Grant budget period August 1, 2018 through April 30, 2019 Corrective Action Plan - The Fiscal Manager is responsible for completing all reports. After completion, the form is forwarded to the Executive Director for signature. The original form is either filed in the Finance Department or mailed and a copy is filed in the Finance Department for record-keeping. Responsible Party 1. Fiscal Manager 2. Executive Director Anticipated Completion Date -Quarterly/Semi-Annually/Annually
FAC accepted this audit on February 24, 2019 — management decision was due August 24, 2019.
FAC accepted this audit on January 30, 2018 — management decision was due July 30, 2018.
FAC accepted this audit on January 15, 2017 — management decision was due July 15, 2017.
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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