EIN: 640895266
UEI: GSA_MIGRATION
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 9, 2021. 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 May 9, 2022 (1568 days ago).
What is a management decision? →The Organization?s adjusting journal entries to reclassify calculated grant payroll expenditures were not properly supported or approved. Criteria: Supporting documentation and management approval are needed to support adjusting journal entry calculations. Cause: There are no procedures in place to approve adjusting journal entries or to retain information to support the adjusting journal entry calculations. Effect: Amounts recorded to the TANF grant related to payroll adjusting journal entries could not be verified during the audit process. Context: A sample of 120 grant expenditures totaling $377,256 was selected for audit from a population of 2,323 expenditures totaling $1,500,000. The test found eight expenditures that were not in compliance with questioned costs totaling $220,853. Recommendation: The Organization should have internal controls in place over adjusting journal entry preparation, approval, and support. Views of Responsible Officials and Planned Corrective Actions: The Organization has already implemented an approval process over adjusting journal entries by management. The Organization has also implemented an internal control to ensure documented support for every adjusting journal entry.
Show full finding ▾Hide full finding ▴Finding No. 2020-4 Temporary Assistance for Needy Families (TANF) ? CFDA No. 93.558; Grant Nos. 6014975 and 6014976; Grant period ? year ending December 31, 2019 (Material Weakness and Instance of Noncompliance) Condition: The Organization?s adjusting journal entries to reclassify calculated grant payroll expenditures were not properly supported or approved. Criteria: Supporting documentation and management approval are needed to support adjusting journal entry calculations. Cause: There are no procedures in place to approve adjusting journal entries or to retain information to support the adjusting journal entry calculations. Effect: Amounts recorded to the TANF grant related to payroll adjusting journal entries could not be verified during the audit process. Context: A sample of 120 grant expenditures totaling $377,256 was selected for audit from a population of 2,323 expenditures totaling $1,500,000. The test found eight expenditures that were not in compliance with questioned costs totaling $220,853. Recommendation: The Organization should have internal controls in place over adjusting journal entry preparation, approval, and support. Views of Responsible Officials and Planned Corrective Actions: The Organization has already implemented an approval process over adjusting journal entries by management. The Organization has also implemented an internal control to ensure documented support for every adjusting journal entry.
Finding No. 2020-4 Temporary Assistance for Needy Families (TANF) ? CFDA No. 93.558; Grant Nos. 6014975 and 6014976; Grant period ? year ending December 31, 2019 (Material Weakness and Instance of Noncompliance) Name of Contact Person and Title: Christi Webb, Executive Director Corrective Action Planned: The Organization has already implemented an approval process over adjusting journal entries by management. The Organization has also implemented an internal control to ensure documented support for every adjusting journal entry. Anticipated Completion Date: August 1, 2021
FAC accepted this audit on July 14, 2021 — management decision was due January 14, 2022.
Rent reimbursements to the Organization were previously prepaid in the prior year. Criteria: Internal controls should be in place that provide reasonable assurance that current year budgeted items are correct and not duplicated expenditures. Cause: There are no procedures in place to verify that current budgeted grant expenditures were not prepaid in the prior year. Effect: Because of a lack of controls related to budget review, items that were prepaid in a prior year, could be duplicated and paid again and may be disallowed. Context: A sample of 108 grant expenditures totaling $5,332,537 was selected for audit from a population of 11,934 expenditures totaling $11,232,702. The test found two expenditures that were not in compliance with questioned costs totaling $148,900. Recommendation: The Organization should have internal controls in place over budget preparation that verifies that all current year budgeted line items have not been duplicated and prepaid in a prior year.
Show full finding ▾Hide full finding ▴Finding No. 2019-4 Temporary Assistance for Needy Families ? CFDA No. 93.558; Grant Nos. 6012996 and 6014976; Grant periods ? years ending September 30, 2018, and 2019 (Significant Deficiency and Instance of Noncompliance) Condition: Rent reimbursements to the Organization were previously prepaid in the prior year. Criteria: Internal controls should be in place that provide reasonable assurance that current year budgeted items are correct and not duplicated expenditures. Cause: There are no procedures in place to verify that current budgeted grant expenditures were not prepaid in the prior year. Effect: Because of a lack of controls related to budget review, items that were prepaid in a prior year, could be duplicated and paid again and may be disallowed. Context: A sample of 108 grant expenditures totaling $5,332,537 was selected for audit from a population of 11,934 expenditures totaling $11,232,702. The test found two expenditures that were not in compliance with questioned costs totaling $148,900. Recommendation: The Organization should have internal controls in place over budget preparation that verifies that all current year budgeted line items have not been duplicated and prepaid in a prior year.
Views of Responsible Officials and Planned Corrective Actions: The Organization will implement an additional budget review process to compare current year budgets to prior year budgets and look for duplicate expenditures.
Grant expenditures were not considered a part of the initial grant agreement and were for another program. Criteria: Persons responsible for approving program expenditures are aware of the requirements of the applicable cost principles and evaluate program charges based on these criteria. Cause: Due to program funding cuts, the Organization used Child Care and Development Block Grant funds to help pay for existing Temporary Assistance for Needy Families programs. Effect: The cost of assistance was disallowed by the Mississippi Community College Board. Context: A sample of 40 grant expenditures totaling $433,872 was selected for audit from a population of 9,332 expenditures totaling $3,118,861. The test found nine expenditures that were not in compliance with questioned costs totaling $260,563*. Recommendation: The Organization should communicate with all funding agencies in advance of spending grant funds for other programs. *There was an additional amount of $313,910 that was disallowed by the Mississippi Community Board (MCCB) after their inspection of the Child Care and Development Block Grant expenditure for the grant period October 1, 2018 through September 30, 2019. A total of $574,473 was withheld by MCCB from subsequent grant payments to the Organization.
Show full finding ▾Hide full finding ▴Finding No. 2019-5 Child Care and Development Block Grant ? CFDA No. 93.575; Mississippi Community College Board; Grant period ? year ending September 30, 2019 (Material Weakness and Instance of Noncompliance) Condition: Grant expenditures were not considered a part of the initial grant agreement and were for another program. Criteria: Persons responsible for approving program expenditures are aware of the requirements of the applicable cost principles and evaluate program charges based on these criteria. Cause: Due to program funding cuts, the Organization used Child Care and Development Block Grant funds to help pay for existing Temporary Assistance for Needy Families programs. Effect: The cost of assistance was disallowed by the Mississippi Community College Board. Context: A sample of 40 grant expenditures totaling $433,872 was selected for audit from a population of 9,332 expenditures totaling $3,118,861. The test found nine expenditures that were not in compliance with questioned costs totaling $260,563*. Recommendation: The Organization should communicate with all funding agencies in advance of spending grant funds for other programs. *There was an additional amount of $313,910 that was disallowed by the Mississippi Community Board (MCCB) after their inspection of the Child Care and Development Block Grant expenditure for the grant period October 1, 2018 through September 30, 2019. A total of $574,473 was withheld by MCCB from subsequent grant payments to the Organization.
Views of Responsible Officials and Planned Corrective Actions: The Organization will communicate in the future with all grantor organization concerning any uncertainty as to the allowability of grant expenditures.
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.