EIN: 640794494
UEI: PN7TMJWLHMW3
Audited by: Brown 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 June 30, 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 December 30, 2026 (123 days from today).
What is a management decision? →FAC accepted this audit on September 23, 2025 — management decision was due March 23, 2026.
FAC accepted this audit on December 4, 2024 — management decision was due June 4, 2025.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on July 12, 2022 — management decision was due January 12, 2023.
FAC accepted this audit on March 29, 2021 — management decision was due September 29, 2021.
2020-002 U.S. Department of Education Passed-through Mississippi Department of Education Program Name: Title I Grants to Local Educational Agencies Program CFDA: 84.010 Compliance Requirement: Allowable Cost/Cost Principles CRITERIA: The school district must maintain time and effort distribution records in accordance with 2 CFR section 200.430(i)(1)(vii) that support the portion of an employee?s time and effort dedicated to the federal program or cost objective. This is typically accomplished by having employees sign semi-annual certifications verifying that they spent 100% of their time within that program or a monthly time sheet detailing how their time was spent. CONDITION: During our testing of time and effort, the district was unable to provide semi-annual certifications for 2 of the 7 employees that were sampled. CONTEXT: The school district did not follow requirements related to time and effort. CAUSE: Turnover of federal programs staff appears to be the primary factor. EFFECT: Noncompliance with allowable costs 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: The Cleveland School District has a new federal programs director that is ensuring that time and effort documentation for all related employees is being properly maintained.
Show full finding ▾Hide full finding ▴2020-002 U.S. Department of Education Passed-through Mississippi Department of Education Program Name: Title I Grants to Local Educational Agencies Program CFDA: 84.010 Compliance Requirement: Allowable Cost/Cost Principles CRITERIA: The school district must maintain time and effort distribution records in accordance with 2 CFR section 200.430(i)(1)(vii) that support the portion of an employee?s time and effort dedicated to the federal program or cost objective. This is typically accomplished by having employees sign semi-annual certifications verifying that they spent 100% of their time within that program or a monthly time sheet detailing how their time was spent. CONDITION: During our testing of time and effort, the district was unable to provide semi-annual certifications for 2 of the 7 employees that were sampled. CONTEXT: The school district did not follow requirements related to time and effort. CAUSE: Turnover of federal programs staff appears to be the primary factor. EFFECT: Noncompliance with allowable costs 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: The Cleveland School District has a new federal programs director that is ensuring that time and effort documentation for all related employees is being properly maintained.
2020-002 a. Name of Contact Person Responsible for Corrective Action: Kristi Harris Ph.D., Federal Programs Director b. Corrective Action Planned: We have implemented policies or procedures to ensure that time and effort documentation for all related employees is being properly maintained. c. Anticipated Completion Date: Immediately.
FAC accepted this audit on May 14, 2020 — management decision was due November 14, 2020.
The school district failed to meet the new purchasing requirements for items over $50,000. Context: The school district did not follow requirements on bids for items over $50,000. Cause: The school district was unaware of the change in regulation and failed to implement new requirements for items purchased over $50,000. Effect: District did not receive competitive bids. Identification of a Repeat Finding: No. Questioned Costs: $105,151. Recommendation: The school district should implement policies and procedures to ensure all purchasing requirements are being implemented and prior approval of purchases, including full and open competition when conducting procurement transactions, are documented.
Show full finding ▾Hide full finding ▴Significant Deficiency 2019-001 U.S. Department of Education Passed-through Mississippi Department of Education Program Name: Title I Grants to Local Educational Agencies Program CFDA: 84.010 Compliance Requirement: Allowable Cost/Cost Principles Criteria: Management is responsible for developing a plan for training and implementing its written policy and/or procedure which comply with federal and state regulations and ensure that the director or supervisor of each federal program documents prior approval of purchases, including full and open competition when conducting procurement transactions. Condition: The school district failed to meet the new purchasing requirements for items over $50,000. Context: The school district did not follow requirements on bids for items over $50,000. Cause: The school district was unaware of the change in regulation and failed to implement new requirements for items purchased over $50,000. Effect: District did not receive competitive bids. Identification of a Repeat Finding: No. Questioned Costs: $105,151. Recommendation: The school district should implement policies and procedures to ensure all purchasing requirements are being implemented and prior approval of purchases, including full and open competition when conducting procurement transactions, are documented.
The Cleveland School District will develop a Federal Purchasing and Procurement Board Policy. The Cleveland School District will follow the Mississippi Department of Education Federal Procurement Decision Tree, which follows the procurement standards under Federal Regulations Part 200 and the State of Mississippi Purchasing Laws. The Cleveland School District Business Manager will train the Department Directors, Principals and Secretaries once a year on the Policy and Procedures that we have in place for all purchases especially those using Federal Funds. The Cleveland School District Federal Program Director/Coordinator will train Principals on the Federal Purchasing Policy and Procedures at least once a year. The Cleveland School District Federal Program Director/Coordinator and Business Manager will implement procedures to ensure all purchasing requirements are being followed and requisitions for purchases include proper documentation showing full and open competition.
FAC accepted this audit on March 4, 2019 — management decision was due September 4, 2019.
FAC accepted this audit on March 7, 2018 — management decision was due September 7, 2018.
FAC accepted this audit on March 19, 2017 — management decision was due September 19, 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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