EIN: 646000622
UEI: SJAKWX7F2F57
Audited by: Mississippi Office of the State Auditor
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 4, 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 4, 2026 (180 days ago).
What is a management decision? →FAC accepted this audit on January 16, 2025 — management decision was due July 16, 2025.
FAC accepted this audit on June 7, 2023 — management decision was due December 7, 2023.
Compliance Requirement Activities Allowed or Unallowed and Allowable Costs/Cost Principles Material Weakness Material Noncompliance 2020-003. The County should establish controls to ensure Coronavirus Relief Fund payments are used for only allowable purposes. CFDA Number 21.019 Federal Award Coronavirus Relief Fund Pass-through Mississippi Emergency Management Agency Questioned Costs $122,598 Repeat Finding No Statistically Valid No Criteria During fiscal year 2020, Lincoln County received $501,090 in Coronavirus Relief Fund federal payments. Per the Code of Federal Regulations (2 CFR Appendix XI, Compliance Supplement), these payments should be used to cover: a. necessary expenditures incurred due to the public health emergency with respect to Coronavirus Disease 2019 (COVID-19); b. costs that were not accounted for in the government?s most recently approved budget as of March 27, 2020; and c. costs that were incurred during the period that begins on March 1, 2020 and ends on December 31, 2021. Condition Lincoln County used Coronavirus Relief Fund federal payments totaling $122,598 for payroll expenditures incurred that were not due to the public health emergency with respect to COVID-19. Cause The County lacked the necessary controls to ensure that compliance requirements were met in relation to the Coronavirus Relief Fund. Effect Failure to ensure Coronavirus Relief Fund federal payments are only used for allowable costs resulted in the County not complying with the guidelines set forth in the Code of Federal Regulations (2 CFR Appendix XI, Compliance Supplement). Recommendation The Board of Supervisors should take the necessary steps to ensure payments made with federal funds are only used for allowable costs. Views of Responsible Official(s) I am aware that the CARES Act Fund request procedures was likely rushed and may have contained mistakes. We will make every effort to correct this matter.
Show full finding ▾Hide full finding ▴Compliance Requirement Activities Allowed or Unallowed and Allowable Costs/Cost Principles Material Weakness Material Noncompliance 2020-003. The County should establish controls to ensure Coronavirus Relief Fund payments are used for only allowable purposes. CFDA Number 21.019 Federal Award Coronavirus Relief Fund Pass-through Mississippi Emergency Management Agency Questioned Costs $122,598 Repeat Finding No Statistically Valid No Criteria During fiscal year 2020, Lincoln County received $501,090 in Coronavirus Relief Fund federal payments. Per the Code of Federal Regulations (2 CFR Appendix XI, Compliance Supplement), these payments should be used to cover: a. necessary expenditures incurred due to the public health emergency with respect to Coronavirus Disease 2019 (COVID-19); b. costs that were not accounted for in the government?s most recently approved budget as of March 27, 2020; and c. costs that were incurred during the period that begins on March 1, 2020 and ends on December 31, 2021. Condition Lincoln County used Coronavirus Relief Fund federal payments totaling $122,598 for payroll expenditures incurred that were not due to the public health emergency with respect to COVID-19. Cause The County lacked the necessary controls to ensure that compliance requirements were met in relation to the Coronavirus Relief Fund. Effect Failure to ensure Coronavirus Relief Fund federal payments are only used for allowable costs resulted in the County not complying with the guidelines set forth in the Code of Federal Regulations (2 CFR Appendix XI, Compliance Supplement). Recommendation The Board of Supervisors should take the necessary steps to ensure payments made with federal funds are only used for allowable costs. Views of Responsible Official(s) I am aware that the CARES Act Fund request procedures was likely rushed and may have contained mistakes. We will make every effort to correct this matter.
CORRECTIVE ACTION PLAN May 4, 2023 Office of the State Auditor 501 N. West Street, Suite 801 Jackson, Mississippi 39201 Lincoln County respectfully submits the following corrective action plan for the year ended September 30, 2020. The findings from the Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section 1: Summary of Auditor?s Results did not include findings and is not addressed. SECTION 2: FINANCIAL STATEMENT FINDINGS 2020-001. Corrective Action Planned: This issue has been noted. All of these bank accounts have since been closed. In the future all capital project accounts will be included in the County?s central books. Anticipated Completion Date: Completed 12/15/2022 Name of Contact Person Responsible for Corrective Action: Daniel Calcote, County Administrator 2020-002. Corrective Action Planned: It was never the intention of the Board of Supervisors to have these interfund advances/loans on the books for so long. Please provide us with a detailed summary of these amounts and we will ensure that they are all resolved properly. Anticipated Completion Date: Unknown Name of Contact Person Responsible for Corrective Action: Daniel Calcote, County Administrator SECTION 3: FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2020-003. Corrective Action Planned: I am aware that the CARES Act Fund request procedures was likely rushed and may have contained mistakes. We will make every effort to correct this matter. Anticipated Completion Date: 12/31/2023 Name of Contact Person Responsible for Corrective Action: Daniel Calcote, County Administrator
FAC accepted this audit on October 2, 2019 — management decision was due April 2, 2020.
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.
Browse other Single Audit organizations in Mississippi →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
