EIN: 646000430
UEI: LHD1PL11WKZ3
Audited by: St. Clair 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 24, 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 24, 2026 (114 days from today).
What is a management decision? →FAC accepted this audit on November 4, 2025 — management decision was due May 4, 2026.
FAC accepted this audit on April 15, 2024 — management decision was due October 15, 2024.
FAC accepted this audit on March 2, 2023 — management decision was due September 2, 2023.
Finding 2022-001 Reference Number: 2022-001 Federal Agency: U.S. Department of Agriculture Federal Program: National school lunch program ? seamless summer option Assistance Listing No.: 10.555 Compliance Requirement: Activities Allowed or Unallowed Type of Finding: Significant deficiency in Internal Control over Compliance CRITERIA: Cost charged to the federal program must be for program related purposes. CONDITION: Management charged the salary of a school district bus driver to the federal program. CAUSE: The cause of the condition was an error by management. EFFECT: The effect of the condition resulted in $16,425.66 of unallowed cost being charged to the federal program. QUESTIONED COST: None PREVALENCE OF AUDIT FINDING: This condition is considered to be an isolated incident. REPEAT FINDING: This is not a repeat finding. RECOMMENDATION: It is recommended that management exercise caution in coding salaries such that salaries to be charged to local sources not be charged to federal programs. In addition, it is recommended that $16,425.66 be transferred from the district maintenance fund to the child nutrition program fund. VIEWS OF RESPONSIBLE OFFICIAL: See Auditee?s Corrective Action Plan
Show full finding ▾Hide full finding ▴Finding 2022-001 Reference Number: 2022-001 Federal Agency: U.S. Department of Agriculture Federal Program: National school lunch program ? seamless summer option Assistance Listing No.: 10.555 Compliance Requirement: Activities Allowed or Unallowed Type of Finding: Significant deficiency in Internal Control over Compliance CRITERIA: Cost charged to the federal program must be for program related purposes. CONDITION: Management charged the salary of a school district bus driver to the federal program. CAUSE: The cause of the condition was an error by management. EFFECT: The effect of the condition resulted in $16,425.66 of unallowed cost being charged to the federal program. QUESTIONED COST: None PREVALENCE OF AUDIT FINDING: This condition is considered to be an isolated incident. REPEAT FINDING: This is not a repeat finding. RECOMMENDATION: It is recommended that management exercise caution in coding salaries such that salaries to be charged to local sources not be charged to federal programs. In addition, it is recommended that $16,425.66 be transferred from the district maintenance fund to the child nutrition program fund. VIEWS OF RESPONSIBLE OFFICIAL: See Auditee?s Corrective Action Plan
2022-001 a. Name of contact person responsible for corrective action: Mitchell King b. Corrective action planned: Personnel and federal program directors will review coding of all employees prior to payment. Child nutrition program has been reimbursed the unallowed cost. c. Anticipated completion date: June 30, 2023
Finding 2022-002 Reference Number: 2022-002 Federal Agency: U.S. Department of Education Federal Program: Supporting effective instruction ? state grants Assistance Listing No.: 84.367 Compliance Requirement: Activities Allowed or Unallowed Type of Finding: Significant deficiency in Internal Control over Compliance CRITERIA: The grant application outlined specific criteria and conditions that were to be met. Incentive pay for recruitment and retention of math teachers was an allowable cost as part of the grant. One criterion was the maximum number of absences a teacher was allowed during the school year, which was eight (8) days, then they were no longer eligible to receive incentive pay. CONDITION: Management paid one (1) math teacher incentive pay of $6,254 (including fringe benefits) when the teacher?s absences exceeded the eight (8) days allowed. Policy Code GBCAA Recruitment and Retention Procedures outlined this criteria and was signed by the employee and principal. Since the employee?s absences exceeded what was allowed, that employee should not have received the incentive pay. CAUSE: The cause of the condition was oversight by management. EFFECT: The effect of the condition resulted in overpayment of salary to the teacher and $6,254 of unallowed cost being charged to the federal program. QUESTIONED COST: None PREVALENCE OF AUDIT FINDING: This condition is considered to be an isolated incident. REPEAT FINDING: This is not a repeat finding. RECOMMENDATION: It is recommended that management exercise due diligence and caution regarding incentive pay to ensure that all program criteria are met. In addition, it is recommended that management consult with the Mississippi Department of Education regarding repayment of $6,254 to the federal program. It is further recommended that management consult with legal counsel regarding the teacher?s restitution to the district for the overpayment in salary. VIEWS OF RESPONSIBLE OFFICIAL: See Auditee?s Corrective Action Plan
Show full finding ▾Hide full finding ▴Finding 2022-002 Reference Number: 2022-002 Federal Agency: U.S. Department of Education Federal Program: Supporting effective instruction ? state grants Assistance Listing No.: 84.367 Compliance Requirement: Activities Allowed or Unallowed Type of Finding: Significant deficiency in Internal Control over Compliance CRITERIA: The grant application outlined specific criteria and conditions that were to be met. Incentive pay for recruitment and retention of math teachers was an allowable cost as part of the grant. One criterion was the maximum number of absences a teacher was allowed during the school year, which was eight (8) days, then they were no longer eligible to receive incentive pay. CONDITION: Management paid one (1) math teacher incentive pay of $6,254 (including fringe benefits) when the teacher?s absences exceeded the eight (8) days allowed. Policy Code GBCAA Recruitment and Retention Procedures outlined this criteria and was signed by the employee and principal. Since the employee?s absences exceeded what was allowed, that employee should not have received the incentive pay. CAUSE: The cause of the condition was oversight by management. EFFECT: The effect of the condition resulted in overpayment of salary to the teacher and $6,254 of unallowed cost being charged to the federal program. QUESTIONED COST: None PREVALENCE OF AUDIT FINDING: This condition is considered to be an isolated incident. REPEAT FINDING: This is not a repeat finding. RECOMMENDATION: It is recommended that management exercise due diligence and caution regarding incentive pay to ensure that all program criteria are met. In addition, it is recommended that management consult with the Mississippi Department of Education regarding repayment of $6,254 to the federal program. It is further recommended that management consult with legal counsel regarding the teacher?s restitution to the district for the overpayment in salary. VIEWS OF RESPONSIBLE OFFICIAL: See Auditee?s Corrective Action Plan
2022-002 a. Name of contact person responsible for corrective action: Mitchell King b. Corrective action planned: The District has amended policy on incentive pay to require it to be paid at the end of the year, after criteria has been verified. Repayment has been requested from the employee. c. Anticipated completion date: June 30, 2023
FAC accepted this audit on February 17, 2022 — management decision was due August 17, 2022.
FAC accepted this audit on June 24, 2021 — management decision was due December 24, 2021.
FAC accepted this audit on March 30, 2020 — management decision was due September 30, 2020.
FAC accepted this audit on January 30, 2019 — management decision was due July 30, 2019.
FAC accepted this audit on May 10, 2018 — management decision was due November 10, 2018.
FAC accepted this audit on January 16, 2017 — management decision was due July 16, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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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