EIN: 640914531
UEI: EMYXGKJKZBF3
Audited by: T. E. Lott & Company, PA
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 2025. 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 March 30, 2026 (163 days ago).
What is a management decision? →The Organization is limited in employees and therefore has a deficiency in separation of duties related to cash receipts, cash disbursements, recording, and reconciliation.
Show full finding ▾Hide full finding ▴Condition: The Organization is limited in employees and therefore has a deficiency in separation of duties related to cash receipts, cash disbursements, recording, and reconciliation.
The Organization hired additional personnel along with additional controls implemented by management and supplemental reviews by members of the Board of Directors will increase separation of duties related to accounting functions.
2023-001
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
The Organization is limited in employees and therefore has a deficiency in separation of duties related to cash receipts, cash disbursements, recording, and reconciling.
Show full finding ▾Hide full finding ▴Condition: The Organization is limited in employees and therefore has a deficiency in separation of duties related to cash receipts, cash disbursements, recording, and reconciling.
The Organization plans to hire additional personnel along with additional controls implemented by management and supplemental reviews by the Board of Directors to increase separation of duties related to accounting functions.
2022-001
FAC accepted this audit on February 14, 2024 — management decision was due August 14, 2024.
Limited number of personnel available to perform the various accounting functions of the Organization.
Show full finding ▾Hide full finding ▴Condition: Limited number of personnel available to perform the various accounting functions of the Organization.
Management will closely supervise and monitor financial results
2021-001
The Organization failed to comply with the deadline to complete and submit to the FAC its audit and data collection form for the year ended December 31, 2022.
Show full finding ▾Hide full finding ▴Condition: The Organization failed to comply with the deadline to complete and submit to the FAC its audit and data collection form for the year ended December 31, 2022.
Fieldwork for the 2023 audit will begin in January 31 and be complete by the end of July
2022-002
FAC accepted this audit on June 1, 2023 — management decision was due December 1, 2023.
Limited number of personnel available to perform the various accounting functions of the Organization. Criteria: There is a lack of segregation of duties over accounting transactions within the Organization. Cause: Due to the limited number of personnel available to perform the various accounting functions of the Organization. Effect: The risk that errors or misappropriation could occur and not be detected within a timely period. Recommendation: When this condition exists, management?s close supervision and review of accounting information is the best means of preventing and detecting errors and irregularities. Views of Responsible Officials and Planned Corrective Action: Management will continue to monitor the accounting transactions and financial results as closely as possible.
Show full finding ▾Hide full finding ▴Finding 2021-001 Significant Deficiency Condition: Limited number of personnel available to perform the various accounting functions of the Organization. Criteria: There is a lack of segregation of duties over accounting transactions within the Organization. Cause: Due to the limited number of personnel available to perform the various accounting functions of the Organization. Effect: The risk that errors or misappropriation could occur and not be detected within a timely period. Recommendation: When this condition exists, management?s close supervision and review of accounting information is the best means of preventing and detecting errors and irregularities. Views of Responsible Officials and Planned Corrective Action: Management will continue to monitor the accounting transactions and financial results as closely as possible.
Finding 2021-001 There is a lack of segregation of duties over accounting transactions within the Organization that increases the risk that errors or misappropriation could occur and not be detected within a timely period. Organization Response: A. What corrective action will be taken? Based on the size of the Organization and available resources, management does not believe that proper segregation of duties over accounting transactions can be achieved at this time. In an effort to minimize this increased risk, management will closely supervise and monitor financial results. B. Who is responsible? Gloria Jones, Executive Director C. When will the plan be implemented? This plan has been implemented in the past and will continue to be applied.
2020-001
The Organization failed to comply with the deadline to complete and submit to the Federal Audit Clearinghouse its audit and data collection form for the year ended December 31, 2021. Affected Federal Awards: ? 2020-21 U.S. Department of Health and Human Services, CFDA #93.575 Child Care and Development Block, passed through Mississippi Department of Human Services ? 2020-21 U.S. Department of Agriculture, Child and Adult Care Food Program (CFDA #10.558), passed through Mississippi State Department of Education Criteria: The compliance requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require that the audit must be completed within nine months of the fiscal year end. Cause: The COVID-19 pandemic prevented the auditors from being able to enter the Organization?s facilities, and therefore caused the 2020 audit to not be completed until December 2, 2022, which resulted in not having the 2021 audit timely completed. Effect: Failure to comply with Uniform Guidance. Recommendation: Management and the Organization?s auditors should begin the process of the audit earlier in the year. Views of Responsible Officials and Planned Corrective Action: Management will initiate future audits to begin as early as possible. All required documentation will be gathered and passed along to the auditor as early as possible.
Show full finding ▾Hide full finding ▴Finding 2021-002 Material Weakness and Matter of Noncompliance Condition: The Organization failed to comply with the deadline to complete and submit to the Federal Audit Clearinghouse its audit and data collection form for the year ended December 31, 2021. Affected Federal Awards: ? 2020-21 U.S. Department of Health and Human Services, CFDA #93.575 Child Care and Development Block, passed through Mississippi Department of Human Services ? 2020-21 U.S. Department of Agriculture, Child and Adult Care Food Program (CFDA #10.558), passed through Mississippi State Department of Education Criteria: The compliance requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require that the audit must be completed within nine months of the fiscal year end. Cause: The COVID-19 pandemic prevented the auditors from being able to enter the Organization?s facilities, and therefore caused the 2020 audit to not be completed until December 2, 2022, which resulted in not having the 2021 audit timely completed. Effect: Failure to comply with Uniform Guidance. Recommendation: Management and the Organization?s auditors should begin the process of the audit earlier in the year. Views of Responsible Officials and Planned Corrective Action: Management will initiate future audits to begin as early as possible. All required documentation will be gathered and passed along to the auditor as early as possible.
Finding 2021-002 The COVID-19 pandemic and related health and safety measures taken by the Organization made it impossible for the auditors to visit its offices and conduct the audit as it normally is. Organization Response: A. What corrective action will be taken? The 2021 audit is now complete. Fieldwork for the 2022 audit will begin by June 30, 2023 and be complete by August 31, 2023. B. Who is responsible? Gloria Jones, Executive Director C. When will the plan be implemented? Effective immediately
2020-002
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
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2019-001
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2019-002
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FAC accepted this audit on November 3, 2020 — management decision was due May 3, 2021.
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FAC accepted this audit on October 27, 2019 — management decision was due April 27, 2020.
FAC accepted this audit on January 24, 2019 — management decision was due July 24, 2019.
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2016-002
FAC accepted this audit on January 29, 2018 — management decision was due July 29, 2018.
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2015-002
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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