EIN: 646000561
UEI: QMG4ZGXNWTM8
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 23, 2023. 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 April 23, 2024 (856 days ago).
What is a management decision? →CRITERIA: Uniform guidance requires that quotes be acquired for expenditures more than $5,000. If the purchase is determined to be an emergency, then the purchase must be approved by the school board. CONDITION: The federal program paid $9,000 for the repair of a walk-in cooler. Management did not acquire additional quotes or declare the matter an emergency purchase with school board approval. CAUSE: Per inquiry of management of the school district, it was their intentions for the matter to be declared an emergency purchase. However, the procedures necessary for that option were not implemented. EFFECT: The effect of this condition could result in noncompliance with the federal procurement requirements. QUESTIONED COSTS: None. PERSPECTIVE: This matter is limited to one transaction and is considered an isolated incident. RECOMMENDATION: It is recommended that management exercise caution and due diligence when subjecting federal expenditures to the federal procurement requirements to ensure compliance with those requirements. VIEWS OF RESPONSIBLE OFFICIAL: See Auditee’s Corrective Action Plan
Show full finding ▾Hide full finding ▴CRITERIA: Uniform guidance requires that quotes be acquired for expenditures more than $5,000. If the purchase is determined to be an emergency, then the purchase must be approved by the school board. CONDITION: The federal program paid $9,000 for the repair of a walk-in cooler. Management did not acquire additional quotes or declare the matter an emergency purchase with school board approval. CAUSE: Per inquiry of management of the school district, it was their intentions for the matter to be declared an emergency purchase. However, the procedures necessary for that option were not implemented. EFFECT: The effect of this condition could result in noncompliance with the federal procurement requirements. QUESTIONED COSTS: None. PERSPECTIVE: This matter is limited to one transaction and is considered an isolated incident. RECOMMENDATION: It is recommended that management exercise caution and due diligence when subjecting federal expenditures to the federal procurement requirements to ensure compliance with those requirements. VIEWS OF RESPONSIBLE OFFICIAL: See Auditee’s Corrective Action Plan
Name of contact person responsible for corrective action: Mark Davis, Director of Food Service and Shelly Moore, Purchasing Agent Corrective action planned: Bid purchasing laws will be reviewed with appropriate personnel along with procedures for declaring emergency purchases. Anticipated completion date: July 1, 2023.
CRITERIA: All laborers and mechanics employed by the contractors or subcontractors that work on construction contracts in excess of $2,000 which are financed with federal funds must be paid wages not less than the prevailing wages established by the Department of Labor. The school district must include in the construction contracts that are subject to the Wage Rate Requirements (the Davis-Bacon Act) a provision that the contractor or subcontractor submit to the district weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). CONDITION: Upon testing a transaction for $22,500 for the purchase of a heating and air conditioning system which was paid for with federal funds, it was noted that the contractor did not submit the required copy of the weekly payroll records for the construction period nor did the contractor submit the required payroll certification. CAUSE: The school district did not fully understand its responsibilities outlined in the Davis-Bacon labor requirements. EFFECT: The effect is that certain provisions of the Davis-Bacon labor requirements were not met. QUESTIONED COSTS: None. PERSPECTIVE: This matter is limited to one transaction and is considered an isolated incident. RECOMMENDATION: The school district should familiarize itself with the requirements of the Davis-Bacon Labor Act and make sure that all requirements are understood and also implement procedures to ensure compliance with the DOL requirements. VIEWS OF RESPONSIBLE OFFICIAL: See Auditee’s Corrective Action Plan
Show full finding ▾Hide full finding ▴CRITERIA: All laborers and mechanics employed by the contractors or subcontractors that work on construction contracts in excess of $2,000 which are financed with federal funds must be paid wages not less than the prevailing wages established by the Department of Labor. The school district must include in the construction contracts that are subject to the Wage Rate Requirements (the Davis-Bacon Act) a provision that the contractor or subcontractor submit to the district weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). CONDITION: Upon testing a transaction for $22,500 for the purchase of a heating and air conditioning system which was paid for with federal funds, it was noted that the contractor did not submit the required copy of the weekly payroll records for the construction period nor did the contractor submit the required payroll certification. CAUSE: The school district did not fully understand its responsibilities outlined in the Davis-Bacon labor requirements. EFFECT: The effect is that certain provisions of the Davis-Bacon labor requirements were not met. QUESTIONED COSTS: None. PERSPECTIVE: This matter is limited to one transaction and is considered an isolated incident. RECOMMENDATION: The school district should familiarize itself with the requirements of the Davis-Bacon Labor Act and make sure that all requirements are understood and also implement procedures to ensure compliance with the DOL requirements. VIEWS OF RESPONSIBLE OFFICIAL: See Auditee’s Corrective Action Plan
Name of contact person responsible for corrective action: Chad Chism, Director of Federal Programs. Corrective action planned: Review of Davis Bacon labor reporting requirements to ensure future compliance and utilization of architect's expertise for monitoring compliance. Anticipated completion date: July 1, 2023.
FAC accepted this audit on April 19, 2020 — management decision was due October 19, 2020.
Finding 2019-001. Program CFDA No.: 10.553 10.555 CFDA program title: Child nutrition cluster Passed through the Mississippi Department of Education Compliance Requirement: Procurement, Suspension and Debarment CRITERIA: The purchase of produce for the Child Nutrition Program is subject to acquiring at least two competitive price quotes for each purchase (assuming the purchase price is between $5,000 and $50,000). CONDITION: Price quotes were not available for inspection for two separate purchases of produce. CAUSE: The cause appears to be a matter of misplaced documentation. EFFECT: The effect of the condition could result in noncompliance with program requirements. QUESTIONED COST: None PREVALENCE OF FINDING: This is considered an isolated incident. REPEAT FINDING: Not a repeat finding. RECOMMENDATION: It is recommended that at least two price quotes be acquired when appropriate and be maintained on file to support the procurement requirements of the Child Nutrition Program. VIEWS OF RESPONSIBLE OFFICIAL: In agreement. See response at Auditee?s Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2019-001. Program CFDA No.: 10.553 10.555 CFDA program title: Child nutrition cluster Passed through the Mississippi Department of Education Compliance Requirement: Procurement, Suspension and Debarment CRITERIA: The purchase of produce for the Child Nutrition Program is subject to acquiring at least two competitive price quotes for each purchase (assuming the purchase price is between $5,000 and $50,000). CONDITION: Price quotes were not available for inspection for two separate purchases of produce. CAUSE: The cause appears to be a matter of misplaced documentation. EFFECT: The effect of the condition could result in noncompliance with program requirements. QUESTIONED COST: None PREVALENCE OF FINDING: This is considered an isolated incident. REPEAT FINDING: Not a repeat finding. RECOMMENDATION: It is recommended that at least two price quotes be acquired when appropriate and be maintained on file to support the procurement requirements of the Child Nutrition Program. VIEWS OF RESPONSIBLE OFFICIAL: In agreement. See response at Auditee?s Corrective Action Plan.
Corrective Action Plan March 28, 2020 As required by 2 CFR 200.511 (a:), the Lafayette County School District has prepared and hereby submits .the following corrective action plan for the findings included in the Schedule of Findings and Questioned Costs for the year ended June JO, 2019. Finding 2019-001 Corrective Action Plan a. Contact person responsible for corrective action: Mark Davis, Child Nutrition Director b. Description of correction action to be taken: Bookkeeper will be retrained by Purchasing Agent of district along with additional review following purchasing laws by Central Office staff for Child Nutrition purchases. c. Anticipated completion date of corrective 11ction: This training will take place and review of all purchases will take place immediately. Superintendent of Education
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