EIN: 646000498
UEI: M73JVL65GQ44
Audited by: MCKENZIE 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 March 20, 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 September 20, 2026 (22 days from today).
What is a management decision? →FAC accepted this audit on September 15, 2025 — management decision was due March 15, 2026.
FAC accepted this audit on April 30, 2025 — management decision was due October 30, 2025.
FAC accepted this audit on July 27, 2021 — management decision was due January 27, 2022.
FAC accepted this audit on March 26, 2020 — management decision was due September 26, 2020.
During the course of the audit, we noted that the school district Title I funds were moved to the District Maintenance Fund. Context: The district had moved $313,410 at June 30, 2019 from Title I Fund to General Fund for which adequate support was not provided. Questioned Costs: $313,410. Whether Sampling was Statistically Valid: No. Identification of a repeat finding: No. Cause: The school district moved funds to the District Maintenance Fund from the Title I Fund in order to eliminate a positive fund balance in the Title I Fund. Effect: Due to the possibility of the district being held accountable for these funds, there could be a potential liability. Recommendation: We recommend the district only request federal funds after the applicable program costs have been paid for by the district. Views of responsible official: We do not do request of funds until expenses have been paid for. Business Manager and Federal Programs director work very closely to ensure no funds are drawn down before expenses. We as a district disagree with the finding.
Show full finding ▾Hide full finding ▴Material Weakness and Noncompliance Finding 2019-004 Program: Title I Grants to Local Educational Agencies Passed-Through Mississippi Department of Education CFDA Number: 84.010 Compliance Requirement: Activities Allowed or Unallowed Criteria: Management is responsible for compliance with the activities allowed or unallowed requirements of the Uniform Guidance. Federal funds should be used in a manner that is consistent with federal program regulations. Condition: During the course of the audit, we noted that the school district Title I funds were moved to the District Maintenance Fund. Context: The district had moved $313,410 at June 30, 2019 from Title I Fund to General Fund for which adequate support was not provided. Questioned Costs: $313,410. Whether Sampling was Statistically Valid: No. Identification of a repeat finding: No. Cause: The school district moved funds to the District Maintenance Fund from the Title I Fund in order to eliminate a positive fund balance in the Title I Fund. Effect: Due to the possibility of the district being held accountable for these funds, there could be a potential liability. Recommendation: We recommend the district only request federal funds after the applicable program costs have been paid for by the district. Views of responsible official: We do not do request of funds until expenses have been paid for. Business Manager and Federal Programs director work very closely to ensure no funds are drawn down before expenses. We as a district disagree with the finding.
We do not do request of funds until expenses have been paid for. Business Manager and Federal Programs director work very closely to ensure no funds are drawn down before expenses. We as a district disagree with the finding.
FAC accepted this audit on May 12, 2019 — management decision was due November 12, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on August 21, 2018 — management decision was due February 21, 2019.
FAC accepted this audit on March 7, 2017 — management decision was due September 7, 2017.
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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