EIN: 640801672
UEI: LHU2CA8USJL3
Audited by: MCKENZIE CPA,PLLC
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 8, 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 8, 2026 (98 days from today).
What is a management decision? →FAC accepted this audit on July 15, 2025 — management decision was due January 15, 2026.
FAC accepted this audit on December 4, 2024 — management decision was due June 4, 2025.
FAC accepted this audit on August 16, 2023 — management decision was due February 16, 2024.
FAC accepted this audit on July 22, 2022 — management decision was due January 22, 2023.
FAC accepted this audit on June 14, 2021 — management decision was due December 14, 2021.
During the course of our audit, we found a discrepancy between the information provided on the accounting records and the approved budget in MCAPS for the Title I grant. Expenditures were made in excess of the allowable budget. This created a receivable that the district at the time of fieldwork had not been able to request to MCAPS. Cause: This is the result of the school district not having an effective internal control system in place. Effect: Without a proper internal control system being in place to ensure accurate accounting records, the district increases the risk that the financial statements will contain materially misstated accounts. Recommendation: District should establish an internal control system that will ensure strong financial accountability, proper safeguarding of assets, and accurate accounting records. Response: The district will establish internal controls to ensure strong financial accountability, proper safeguarding of assets, and accurate accounting records.
Show full finding ▾Hide full finding ▴Program: U.S. Department of Education Passed-through the Mississippi Department of Education Title I Grants to Local Educational Agencies CFDA# 84.010 Compliance requirement: Activities Allowed/Unallowed Criteria: An effective system of internal controls is the responsibility of management. Management should establish an internal control system that ensures strong financial accountability and safeguarding of assets. A critical aspect of financial management is the maintenance of accurate accounting records. Condition: During the course of our audit, we found a discrepancy between the information provided on the accounting records and the approved budget in MCAPS for the Title I grant. Expenditures were made in excess of the allowable budget. This created a receivable that the district at the time of fieldwork had not been able to request to MCAPS. Cause: This is the result of the school district not having an effective internal control system in place. Effect: Without a proper internal control system being in place to ensure accurate accounting records, the district increases the risk that the financial statements will contain materially misstated accounts. Recommendation: District should establish an internal control system that will ensure strong financial accountability, proper safeguarding of assets, and accurate accounting records. Response: The district will establish internal controls to ensure strong financial accountability, proper safeguarding of assets, and accurate accounting records.
a. Name of Contact Person Responsible for Corrective Action: Name: Cedric Richardson Title: Superintendent b. Corrective Action Planned: The district will establish internal controls to ensure strong financial accountability, proper safeguarding of assets, and accurate accounting records. c. Anticipated Completion Date: June 30, 2021
Reports were not submitted to Mississippi Department of Education by the 10th following the reporting month. During test work surrounding submission of monthly claims for reimbursement report by deadline, we noted 3 out of 11 reports required were not submitted to Mississippi Department of Education by the 10th of the month. Cause: Adequate controls were not in place to ensure monthly cash requests were submitted timely. Effect: Lack of adequate internal controls regarding timely submission of reports by deadline could result in the school district not receiving federal reimbursement in a timely manner to cover program expenditures. Recommendation: The school district should implement policies and procedures to ensure cash requests are submitted within 10 days of the following month so funds are received in a timely manner. Response: The district will implement policies and procedures to ensure cash requests are submitted within 10 days of the following month so funds are received in a timely manner.
Show full finding ▾Hide full finding ▴Program: U.S. Department of Agriculture Passed-through the Mississippi Department of Education Child Nutrition Cluster CFDA# 10.553, 10.555 & 10.559 Compliance requirement: Reporting Criteria: Management is responsible for compliance with Mississippi Department of Education?s policies and procedures manual for child nutrition programs requiring report submissions to Mississippi Department of Education by the 10th following the reporting month. Condition: Reports were not submitted to Mississippi Department of Education by the 10th following the reporting month. During test work surrounding submission of monthly claims for reimbursement report by deadline, we noted 3 out of 11 reports required were not submitted to Mississippi Department of Education by the 10th of the month. Cause: Adequate controls were not in place to ensure monthly cash requests were submitted timely. Effect: Lack of adequate internal controls regarding timely submission of reports by deadline could result in the school district not receiving federal reimbursement in a timely manner to cover program expenditures. Recommendation: The school district should implement policies and procedures to ensure cash requests are submitted within 10 days of the following month so funds are received in a timely manner. Response: The district will implement policies and procedures to ensure cash requests are submitted within 10 days of the following month so funds are received in a timely manner.
a. Name of Contact Person Responsible for Corrective Action: Name: Cedric Richardson Title: Superintendent b. Corrective Action Planned: The district will implement policies and procedures to ensure cash requests are submitted within 10 days of the following month so funds are received in a timely manner. c. Anticipated Completion Date: June 30, 2021
FAC accepted this audit on November 4, 2020 — management decision was due May 4, 2021.
FAC accepted this audit on September 15, 2019 — management decision was due March 15, 2020.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on November 4, 2018 — management decision was due May 4, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on August 23, 2018 — management decision was due February 23, 2019.
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