EIN: 640513252
UEI: SFSQEQ1KWJ33
Audited by: JD CPA, PLLC.
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 July 22, 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 January 22, 2027 (144 days from today).
What is a management decision? →FAC accepted this audit on December 23, 2025 — management decision was due June 23, 2026.
FAC accepted this audit on October 1, 2024 — management decision was due April 1, 2025.
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
FAC accepted this audit on August 31, 2022 — management decision was due March 3, 2023.
FAC accepted this audit on January 12, 2022 — management decision was due July 12, 2022.
FAC accepted this audit on July 22, 2021 — management decision was due January 22, 2022.
Section II ? Financial Statement Findings, Continued Audit Finding Reference Number 2019-001 ? Financial Statement Preparation and Closeout Procedures, Continued Effect or potential effect Complete and accurate financial statements are not readily available for year end audit to meet the required statutory deadlines. Deficiencies noted require additional time for corrections and cause delay in the timely completion of the audit engagement. Recommendation FCCDP should continue in its efforts to establish and implement financial reporting procedures after year end and ensure the same condition is not reoccurring in future. Views of responsible officials Management concur with the finding. See separate FCCDP response included. Section II ? Financial Statement Findings, Continued Audit Finding Reference Number 2019-002 ? Bank Reconciliations Criteria All cash transactions should be properly administered, reconciled and supporting documentation maintained in accordance with FCCDP?s policies and procedures. Condition During our testwork on cash accounts for the year ended September 30, 2019, we noted the following situations: ? All bank reconciliations were not prepared and reviewed by a member of management (with no involvement in the transaction associated with the bank accounts on a timely basis); ? One (1) major cash account reconciliation has outstanding checks greater than two (2) years; and ? Two (2) accounts balances were not in agreement with general ledger; Cause Challenges resulting from changes in the accounting department, untimely resolution of problems with back up computer system and year end planning. Effect or potential effect Various adjustments and write offs of reconciling items were made to cash accounts in order to properly reflect year end balances.
Show full finding ▾Hide full finding ▴Section II ? Financial Statement Findings, Continued Audit Finding Reference Number 2019-001 ? Financial Statement Preparation and Closeout Procedures, Continued Effect or potential effect Complete and accurate financial statements are not readily available for year end audit to meet the required statutory deadlines. Deficiencies noted require additional time for corrections and cause delay in the timely completion of the audit engagement. Recommendation FCCDP should continue in its efforts to establish and implement financial reporting procedures after year end and ensure the same condition is not reoccurring in future. Views of responsible officials Management concur with the finding. See separate FCCDP response included. Section II ? Financial Statement Findings, Continued Audit Finding Reference Number 2019-002 ? Bank Reconciliations Criteria All cash transactions should be properly administered, reconciled and supporting documentation maintained in accordance with FCCDP?s policies and procedures. Condition During our testwork on cash accounts for the year ended September 30, 2019, we noted the following situations: ? All bank reconciliations were not prepared and reviewed by a member of management (with no involvement in the transaction associated with the bank accounts on a timely basis); ? One (1) major cash account reconciliation has outstanding checks greater than two (2) years; and ? Two (2) accounts balances were not in agreement with general ledger; Cause Challenges resulting from changes in the accounting department, untimely resolution of problems with back up computer system and year end planning. Effect or potential effect Various adjustments and write offs of reconciling items were made to cash accounts in order to properly reflect year end balances.
FCCDP will strengthen existing closeout procedures as well as monitor all financial reporting on a monthly and timely basis.
Section II ? Financial Statement Findings, Continued Audit Finding Reference Number 2019-002 ? Bank Reconciliations Criteria All cash transactions should be properly administered, reconciled and supporting documentation maintained in accordance with FCCDP?s policies and procedures. Condition During our testwork on cash accounts for the year ended September 30, 2019, we noted the following situations: ? All bank reconciliations were not prepared and reviewed by a member of management (with no involvement in the transaction associated with the bank accounts on a timely basis); ? One (1) major cash account reconciliation has outstanding checks greater than two (2) years; and ? Two (2) accounts balances were not in agreement with general ledger; Cause Challenges resulting from changes in the accounting department, untimely resolution of problems with back up computer system and year end planning. Effect or potential effect Various adjustments and write offs of reconciling items were made to cash accounts in order to properly reflect year end balances. Section II ? Financial Statement Findings, Continued Audit Finding Reference Number 2019-002 ? Bank Reconciliations, Continued Recommendation We recommend FCCDP should continue to strengthen the implementation of policies and procedures as related to cash to ensure that FCCDP?s cash and cash equivalents balances are complete and accurate, and properly reflected in FCCDP?s financial statements. All bank reconciliations should be performed accurately on a timely basis. Views of responsible officials Management will establish procedures to ensure all bank reconciliations are reviewed on a timely basis including review for possible stale checks and general ledger balance review.
Show full finding ▾Hide full finding ▴Section II ? Financial Statement Findings, Continued Audit Finding Reference Number 2019-002 ? Bank Reconciliations Criteria All cash transactions should be properly administered, reconciled and supporting documentation maintained in accordance with FCCDP?s policies and procedures. Condition During our testwork on cash accounts for the year ended September 30, 2019, we noted the following situations: ? All bank reconciliations were not prepared and reviewed by a member of management (with no involvement in the transaction associated with the bank accounts on a timely basis); ? One (1) major cash account reconciliation has outstanding checks greater than two (2) years; and ? Two (2) accounts balances were not in agreement with general ledger; Cause Challenges resulting from changes in the accounting department, untimely resolution of problems with back up computer system and year end planning. Effect or potential effect Various adjustments and write offs of reconciling items were made to cash accounts in order to properly reflect year end balances. Section II ? Financial Statement Findings, Continued Audit Finding Reference Number 2019-002 ? Bank Reconciliations, Continued Recommendation We recommend FCCDP should continue to strengthen the implementation of policies and procedures as related to cash to ensure that FCCDP?s cash and cash equivalents balances are complete and accurate, and properly reflected in FCCDP?s financial statements. All bank reconciliations should be performed accurately on a timely basis. Views of responsible officials Management will establish procedures to ensure all bank reconciliations are reviewed on a timely basis including review for possible stale checks and general ledger balance review.
FCCDP will continued to strengthen all plans in place to monitor monthly reports and reconciliations. FCCDP will ensure that all reports will be submitted by all due dates and new software will be implemented to assist the agency in assuring compliance.
Section III ? Federal Award Finding and Questioned Costs Audit Finding Reference Number 2019-003 ? Reporting Federal Program and Specific Federal Award Identification Number 93.600 Head Start 10.558 Child and Adult Care Food Program 20.509 Formula Grants for 5311 Rural General Public Program Transportation. Federal Award Year September 30, 2019 Pass-Through Entity Mississippi Department of Transportation Number of years finding reported One (1) Resolution (resolved, not resolved, partially resolved) Resolved Questioned Costs For the purpose of this finding, we have not questioned any costs. Criteria Under the Uniform Guidance requirements, audit reports are to be completed and submitted to the Federal Clearinghouse within nine (9) months after year end. Condition FCCDP did not meet the June 30, 2020 statutory deadline for reporting the required annual audit to the Federal Clearinghouse. SECTION III ? Federal Award Finding and Questioned Costs, Continued Audit Finding Reference Number 2019-003 ? Reporting, Continued Cause Due to various year end planning problems, changes in accounting department and COVID-19 pandemic related delays, FCCDP required additional time to complete its account analysis, reconciliation process and recordation of all the necessary procedures to complete the audit. Effect or potential effect Financial information was not timely and accurately captured for the preparation of the September 30, 2019 financial statements and communicated to management and the Board of Directors for their use. Also, failure to timely submit the required audit report to the Federal Clearinghouse after the nine (9) months? timeframe is a violation of submission law. Recommendation We recommend that management establish a well-defined financial close-out and reporting process. The process and its key attributes (e.g. overall timing, format and frequency of analyses) should be formally documented, approved and reviewed on a regular basis. Views of responsible officials Management will establish procedures to ensure all bank reconciliations are reviewed on a timely basis including review for possible stale checks and ledger balance review.
Show full finding ▾Hide full finding ▴Section III ? Federal Award Finding and Questioned Costs Audit Finding Reference Number 2019-003 ? Reporting Federal Program and Specific Federal Award Identification Number 93.600 Head Start 10.558 Child and Adult Care Food Program 20.509 Formula Grants for 5311 Rural General Public Program Transportation. Federal Award Year September 30, 2019 Pass-Through Entity Mississippi Department of Transportation Number of years finding reported One (1) Resolution (resolved, not resolved, partially resolved) Resolved Questioned Costs For the purpose of this finding, we have not questioned any costs. Criteria Under the Uniform Guidance requirements, audit reports are to be completed and submitted to the Federal Clearinghouse within nine (9) months after year end. Condition FCCDP did not meet the June 30, 2020 statutory deadline for reporting the required annual audit to the Federal Clearinghouse. SECTION III ? Federal Award Finding and Questioned Costs, Continued Audit Finding Reference Number 2019-003 ? Reporting, Continued Cause Due to various year end planning problems, changes in accounting department and COVID-19 pandemic related delays, FCCDP required additional time to complete its account analysis, reconciliation process and recordation of all the necessary procedures to complete the audit. Effect or potential effect Financial information was not timely and accurately captured for the preparation of the September 30, 2019 financial statements and communicated to management and the Board of Directors for their use. Also, failure to timely submit the required audit report to the Federal Clearinghouse after the nine (9) months? timeframe is a violation of submission law. Recommendation We recommend that management establish a well-defined financial close-out and reporting process. The process and its key attributes (e.g. overall timing, format and frequency of analyses) should be formally documented, approved and reviewed on a regular basis. Views of responsible officials Management will establish procedures to ensure all bank reconciliations are reviewed on a timely basis including review for possible stale checks and ledger balance review.
FCCDP management will continue to strengthen internal controls on a monthly basis so to ensure timely financial reporting at the year end.
FAC accepted this audit on August 17, 2019 — management decision was due February 17, 2020.
FAC accepted this audit on July 17, 2018 — management decision was due January 17, 2019.
FAC accepted this audit on May 3, 2018 — management decision was due November 3, 2018.
FAC accepted this audit on July 18, 2017 — management decision was due January 18, 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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