EIN: 646000680
UEI: ENG6B24W2M73
Audited by: MCKENZIE CPA, PLLC
Oversight agency: 84 [Department of Education]
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 20, 2021. 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 October 20, 2021 (1773 days ago).
What is a management decision? →Finding 2020-004. Program CFDA No.: 84.010 CFDA program title: Title I - grants to local educational agencies Passed through the Mississippi Department of Education Compliance Requirement: Procurement CRJTERIA: When expenditures exceed $10,000 and are less than $250,000, the school district is required to acquire quotes for the purchase. CONDITION: The district acquired physical and occupational therapy services for an amount in excess of $10,000. Quotes were not acquired by the school district as required by Uniform Guidance. CAUSE: The cause of the condition was an oversight by management. POTENENTIAL EFFECT OF CONDITION: The effect of the condition could result in noncompliance with program requirements. QUESTIONED COST: None PREY ALEN CE AND CONSEQUENCE: This appears to be an isolated matter. REPEAT FINDING: Not a repeat finding. RECOMMENDATIONS: It is recommended that quotes be acquired for purchases in excess of $10,000. VIEWS OF RESPONSIBLE OFFICIALS: In agreement. See response at Auditee's Corrective Plan.
Show full finding ▾Hide full finding ▴Finding 2020-004. Program CFDA No.: 84.010 CFDA program title: Title I - grants to local educational agencies Passed through the Mississippi Department of Education Compliance Requirement: Procurement CRJTERIA: When expenditures exceed $10,000 and are less than $250,000, the school district is required to acquire quotes for the purchase. CONDITION: The district acquired physical and occupational therapy services for an amount in excess of $10,000. Quotes were not acquired by the school district as required by Uniform Guidance. CAUSE: The cause of the condition was an oversight by management. POTENENTIAL EFFECT OF CONDITION: The effect of the condition could result in noncompliance with program requirements. QUESTIONED COST: None PREY ALEN CE AND CONSEQUENCE: This appears to be an isolated matter. REPEAT FINDING: Not a repeat finding. RECOMMENDATIONS: It is recommended that quotes be acquired for purchases in excess of $10,000. VIEWS OF RESPONSIBLE OFFICIALS: In agreement. See response at Auditee's Corrective Plan.
Finding 2020-004 Corrective Action Plan a. Contact person responsible for corrective action: Special Services Director, Business Manager b. Description of correction action to be taken: Quotes will be acquired for purchases in excess of $10,000. c. Anticipated completion date of corrective action: This action has already been completed.
Finding 2020-005. Program CFDA No.: 84.424 CFDA program title: Student Support and Academic Enrichment Program Passed through the Mississippi Department of Education Compliance Requirement: Procurement CRITERIA: Unifonn Guidance and Section 31-7-13 Miss. Code of 1972, requires formal advertising for bids (reverse auction) for purchases in excess of $50,000. Specifications are to be determined by the school district management that establish the specifics of commodities desired including the quantity. The authority listed does not permit negotiations of awarding bids to vendors. CONDITION: The school district advertised for 201 computers and awarded the bid to a vendor for $138,550.70. The school board then amended the purchase for 250 computers at a cost of $189,750. The cost of the purchase was allocated to $150,000 being paid from the 2019 Bond Construction Fund and $39,750 being paid from the federal program Student Support and Academic Enrichment Program .(Title IV). The federal program payment was included in the programmatic budget. CAUSE: The cause of the condition was an intentional action taken by the school board. POTENENTIAL EFFECT OF CONDITION: The effect of the condition could be construed to be a violation of state purchase laws and the Unifonn Guidance. QUESTIONED COSTS: None PREY ALEN CE AND CONSEQUENCE: This appears to be an isolated matter. REPEAT FINDING: Not a repeat finding. RECOMMENDATIONS: It is recommended that bids awarded to vendors not be negotiated to additional quantities and at a greater cost to the district. VIEWS OF RESPONSIBLE OFFICIALS: In agreement. See response at Auditee's Corrective Plan.
Show full finding ▾Hide full finding ▴Finding 2020-005. Program CFDA No.: 84.424 CFDA program title: Student Support and Academic Enrichment Program Passed through the Mississippi Department of Education Compliance Requirement: Procurement CRITERIA: Unifonn Guidance and Section 31-7-13 Miss. Code of 1972, requires formal advertising for bids (reverse auction) for purchases in excess of $50,000. Specifications are to be determined by the school district management that establish the specifics of commodities desired including the quantity. The authority listed does not permit negotiations of awarding bids to vendors. CONDITION: The school district advertised for 201 computers and awarded the bid to a vendor for $138,550.70. The school board then amended the purchase for 250 computers at a cost of $189,750. The cost of the purchase was allocated to $150,000 being paid from the 2019 Bond Construction Fund and $39,750 being paid from the federal program Student Support and Academic Enrichment Program .(Title IV). The federal program payment was included in the programmatic budget. CAUSE: The cause of the condition was an intentional action taken by the school board. POTENENTIAL EFFECT OF CONDITION: The effect of the condition could be construed to be a violation of state purchase laws and the Unifonn Guidance. QUESTIONED COSTS: None PREY ALEN CE AND CONSEQUENCE: This appears to be an isolated matter. REPEAT FINDING: Not a repeat finding. RECOMMENDATIONS: It is recommended that bids awarded to vendors not be negotiated to additional quantities and at a greater cost to the district. VIEWS OF RESPONSIBLE OFFICIALS: In agreement. See response at Auditee's Corrective Plan.
Finding 2020-005 Corrective Action Plan a. Contact person responsible for corrective action: Technology Director, Business Manager b. Description of correction action to be taken: Bids awarded to vendors will not be negotiated to additional quantities at a greater cost to the district. c. Anticipated completion date of corrective action: This action has already been completed.
FAC accepted this audit on November 27, 2016 — management decision was due May 27, 2017.
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