EIN: 646000423
UEI: XTG1VKF4HC84
Audited by: BROWN 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 25, 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 25, 2026 (115 days from today).
What is a management decision? →FAC accepted this audit on October 24, 2025 — management decision was due April 24, 2026.
FAC accepted this audit on February 28, 2024 — management decision was due August 28, 2024.
FAC accepted this audit on March 27, 2023 — management decision was due September 27, 2023.
FAC accepted this audit on May 2, 2022 — management decision was due November 2, 2022.
FAC accepted this audit on February 10, 2022 — management decision was due August 10, 2022.
Finding 2020-002 Significant Deficiencies and Immaterial Non-Compliance Title I Grants to LEAs CFDA # 84.010? Activities Allowed or Unallowed/Allowable Costs-Cost Principles Pass through the Mississippi Department of Education CONDITION: The district did not align its FY 20 Title I Grants to LEAs budgeted expenditures within its financial software to its project application approved by the Mississippi Department of Education. A comparison of Title I amendment #1 to the approved budget revealed that Twenty-three (23) line items out of a total of twenty-nine (29) line items were not aligned with the approved application budget. As a result, that seven (7) line items exceeded the approved budget totaling $5,698.05. CRITERIA: The school district is charged with developing a system of internal controls that will ensure all expenditures made from the grant are allowable. A budgetary accounting system that aligns grant/fund expenditures with project applications approved by the oversight agency help to ensure that all expenditures are held to the amounts approved in the project application. CAUSE: The cause is not fully known. EFFECT: The effect is a control deficiency in the area of allowable and unallowable costs that would allow certain expenditures to be made in excess of the amounts allowable in the approved project application. QUESTIONED COSTS: None CONTEXT: This deficiency/non-compliance is systemic in nature to this grant and crosses over all Title I ? Grants to LEAs grants. The alignment variances are not material to the grant as a whole. RECOMMENDATION: We recommend that the school district align all grant budgetary accounts with the latest approved project application budgets approved by the Mississippi Department of Education for the Title I ? Grants to LEAs. VIEWS OF RESPONSIBLE OFFICIALS: During our Federal Programs monitoring visit for the fiscal year 2017, the district was cited for not making amendments in the original fiscal year and carrying the balances forward. The district was told that all ending balances had to match the next fiscal year beginning balances on the expenditure report. From that point, the district followed MDE protocol; however, this finding on our financial audit requires a different process. Therefore we will comply to any corrective action once we are notified of which method of entry is acceptable to both parties. AUDITOR?S NOTE:A comparison of the approved Mississippi Department of Education (MDE) Title I FY 20 grant budget, revision #1 to the district budget as of June 30, 2020 revealed that the district did not align its budget in accordance with the approved budget, but rather requested a revision (#2) to their approved budget to align it with amounts already within their financial software as of June 30, 2020. Revision # 2 was approved by MDE on November 9, 2020.
Show full finding ▾Hide full finding ▴Finding 2020-002 Significant Deficiencies and Immaterial Non-Compliance Title I Grants to LEAs CFDA # 84.010? Activities Allowed or Unallowed/Allowable Costs-Cost Principles Pass through the Mississippi Department of Education CONDITION: The district did not align its FY 20 Title I Grants to LEAs budgeted expenditures within its financial software to its project application approved by the Mississippi Department of Education. A comparison of Title I amendment #1 to the approved budget revealed that Twenty-three (23) line items out of a total of twenty-nine (29) line items were not aligned with the approved application budget. As a result, that seven (7) line items exceeded the approved budget totaling $5,698.05. CRITERIA: The school district is charged with developing a system of internal controls that will ensure all expenditures made from the grant are allowable. A budgetary accounting system that aligns grant/fund expenditures with project applications approved by the oversight agency help to ensure that all expenditures are held to the amounts approved in the project application. CAUSE: The cause is not fully known. EFFECT: The effect is a control deficiency in the area of allowable and unallowable costs that would allow certain expenditures to be made in excess of the amounts allowable in the approved project application. QUESTIONED COSTS: None CONTEXT: This deficiency/non-compliance is systemic in nature to this grant and crosses over all Title I ? Grants to LEAs grants. The alignment variances are not material to the grant as a whole. RECOMMENDATION: We recommend that the school district align all grant budgetary accounts with the latest approved project application budgets approved by the Mississippi Department of Education for the Title I ? Grants to LEAs. VIEWS OF RESPONSIBLE OFFICIALS: During our Federal Programs monitoring visit for the fiscal year 2017, the district was cited for not making amendments in the original fiscal year and carrying the balances forward. The district was told that all ending balances had to match the next fiscal year beginning balances on the expenditure report. From that point, the district followed MDE protocol; however, this finding on our financial audit requires a different process. Therefore we will comply to any corrective action once we are notified of which method of entry is acceptable to both parties. AUDITOR?S NOTE:A comparison of the approved Mississippi Department of Education (MDE) Title I FY 20 grant budget, revision #1 to the district budget as of June 30, 2020 revealed that the district did not align its budget in accordance with the approved budget, but rather requested a revision (#2) to their approved budget to align it with amounts already within their financial software as of June 30, 2020. Revision # 2 was approved by MDE on November 9, 2020.
A. Name of Contact Person Responsible for Corrective Action Name: Denise Ladner Title: Director of Finance Phone Number: 228-255-0376 B. Corrective Action Planned: During our Federal Programs monitoring visit for the fiscal year 2017, the district was cited for not making amendments in the original fiscal year and carrying the balances forward. The district was told that all ending balances had to match the next fiscal year beginning balances on the expenditure report. From that point, the district followed MDE protocol; however, this finding on our financial audit requires a different process. Therefore we will comply to any corrective action once we are notified of which method of entry is acceptable to both parties. C. Already completed.
Finding 2020-003 Significant Deficiencies and Immaterial Non-Compliance Special Education Cluster CFDA # 84.027 & 84.173 ? Activities Allowed or Unallowed/Allowable Costs-Cost Principles Pass through the Mississippi Department of Education CONDITION: The school district did not align its Special Education ? Grants to States & Special Education -Preschool grants to budgeted expenditures in its financial accounting software to the project application budget approved by the Mississippi Department of Education. CRITERIA: The school district is charged with developing a system of internal controls that will ensure all expenditures made from the grant are allowable. A budgetary accounting system that aligns grant/fund expenditures with project applications approved by the oversight agency help to ensure that all expenditures are held to the amounts approved in the project application. CAUSE:The cause is not fully known. EFFECT: The effect is a control deficiency in the area of allowable and unallowable costs that would allow certain expenditures to be made in excess of the amounts allowable in the approved project application. QUESTIONED COSTS: None CONTEXT: This deficiency/non-compliance is systemic in nature to this cluster and crosses over all grants within this cluster. RECOMMENDATION: We recommend that the district align all grant budgetary accounts with the latest approved project application budgets approved by the Mississippi Department of Education for the Special Education Cluster of Awards. VIEWS OF RESPONSIBLE OFFICIALS: The IDEA budget did not align due to more money being allocated to the district in FY 21 to the FY 20 project. The amendment was made in the accounting software during FY21 instead of going back to FY20. The district still remained in alignment overall and no monies were spent beyoud what was allocated. The preschool budget in our accounting software was in alignment with MCAPS.
Show full finding ▾Hide full finding ▴Finding 2020-003 Significant Deficiencies and Immaterial Non-Compliance Special Education Cluster CFDA # 84.027 & 84.173 ? Activities Allowed or Unallowed/Allowable Costs-Cost Principles Pass through the Mississippi Department of Education CONDITION: The school district did not align its Special Education ? Grants to States & Special Education -Preschool grants to budgeted expenditures in its financial accounting software to the project application budget approved by the Mississippi Department of Education. CRITERIA: The school district is charged with developing a system of internal controls that will ensure all expenditures made from the grant are allowable. A budgetary accounting system that aligns grant/fund expenditures with project applications approved by the oversight agency help to ensure that all expenditures are held to the amounts approved in the project application. CAUSE:The cause is not fully known. EFFECT: The effect is a control deficiency in the area of allowable and unallowable costs that would allow certain expenditures to be made in excess of the amounts allowable in the approved project application. QUESTIONED COSTS: None CONTEXT: This deficiency/non-compliance is systemic in nature to this cluster and crosses over all grants within this cluster. RECOMMENDATION: We recommend that the district align all grant budgetary accounts with the latest approved project application budgets approved by the Mississippi Department of Education for the Special Education Cluster of Awards. VIEWS OF RESPONSIBLE OFFICIALS: The IDEA budget did not align due to more money being allocated to the district in FY 21 to the FY 20 project. The amendment was made in the accounting software during FY21 instead of going back to FY20. The district still remained in alignment overall and no monies were spent beyoud what was allocated. The preschool budget in our accounting software was in alignment with MCAPS.
A. Name of Contact Person Responsible for Corrective Action: Denise Ladner Title: Director of Finance Phone Number: 228-255-0376 B. Corrective Action Planned: The IDEA budget did not align due to more money being allocated to the district in FY21 to the FY20 project. The amendment was made in the accounting software during FY21 instead of going back to FY20. The district still remained in alignment overall and no monies were spent beyond what was allocated. The preschool budget in our accounting software was in alignment with MCAPS. C. Anticipated Completion Date: The amendment was made in FY 21 when the project was approved.
FAC accepted this audit on February 13, 2020 — management decision was due August 13, 2020.
FAC accepted this audit on February 27, 2019 — management decision was due August 27, 2019.
FAC accepted this audit on March 6, 2018 — management decision was due September 6, 2018.
FAC accepted this audit on March 23, 2017 — management decision was due September 23, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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