EIN: 646000965
UEI: FT1FDTTPKJX4
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 7, 2024. 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 May 7, 2025 (475 days ago).
What is a management decision? →Compliance Activities Allowed or Unallowed and Allowable Costs / Cost Principles Requirement Material Weakness Material Noncompliance 2023-006. The County should establish controls to ensure fifty percent of National Forest Distribution Title I funds are settled to the schools. CFDA Number 10.665 Federal Award Schools and Roads - Grants to States Pass-through Mississippi State Treasurer’s Office Questioned Costs None Repeat Finding Yes Criteria During the fiscal year, the County received $575,361 in National Forest Distribution Title I funds, a portion of the Secure Rural Schools Act State payments, which are to be used to benefit public schools and public roads in counties where national forests are located. Upon receipt of these funds, fifty percent of the total received should be settled to the County’s public school. Condition The County failed to settle the required fifty percent of the National Forest Distribution Title I funds received to the County’s public schools. The County received a total of thirteen (13) National Forest Distribution Title I payments during the fiscal year. However, during our audit test procedures, we noted that six (6) of these payments were not settled properly to the County’s schools. Cause The County lacked the necessary controls to ensure fifty percent of the total received from the Secure Rural Schools Act state payments was settled to the County’s public school. Effect The County’s lack of adequate controls resulted in an overstatement of County revenues in the amount of $12,700. Recommendation The Perry County Board of Supervisors should take the necessary steps to ensure that fifty percent of the total National Forest Distribution Title I funds are properly settled to the County’s public school.
Show full finding ▾Hide full finding ▴Compliance Activities Allowed or Unallowed and Allowable Costs / Cost Principles Requirement Material Weakness Material Noncompliance 2023-006. The County should establish controls to ensure fifty percent of National Forest Distribution Title I funds are settled to the schools. CFDA Number 10.665 Federal Award Schools and Roads - Grants to States Pass-through Mississippi State Treasurer’s Office Questioned Costs None Repeat Finding Yes Criteria During the fiscal year, the County received $575,361 in National Forest Distribution Title I funds, a portion of the Secure Rural Schools Act State payments, which are to be used to benefit public schools and public roads in counties where national forests are located. Upon receipt of these funds, fifty percent of the total received should be settled to the County’s public school. Condition The County failed to settle the required fifty percent of the National Forest Distribution Title I funds received to the County’s public schools. The County received a total of thirteen (13) National Forest Distribution Title I payments during the fiscal year. However, during our audit test procedures, we noted that six (6) of these payments were not settled properly to the County’s schools. Cause The County lacked the necessary controls to ensure fifty percent of the total received from the Secure Rural Schools Act state payments was settled to the County’s public school. Effect The County’s lack of adequate controls resulted in an overstatement of County revenues in the amount of $12,700. Recommendation The Perry County Board of Supervisors should take the necessary steps to ensure that fifty percent of the total National Forest Distribution Title I funds are properly settled to the County’s public school.
I have submitted a claim summary to correct this issue. I will do my best to keep all funds going to the proper places.
2022-006
FAC accepted this audit on March 27, 2024 — management decision was due September 27, 2024.
Compliance Activities Allowed or Unallowed and Allowable Costs / Cost Principles Requirement Material Weakness Material Noncompliance 2022-006. The County should establish controls to ensure fifty percent of National Forest Distribution Title I funds are settled to the schools. CFDA Number 10.665 Federal Award Schools and Roads - Grants to States Pass-through Mississippi State Treasurer’s Office Questioned Costs None Context Due to the nature of the requirement, compliance was tested on a program-wide basis. Repeat Finding Yes Criteria During the fiscal year 2022, Perry County received $643,456 in National Forest Distribution Title I funds, a portion of the Secure Rural Schools Act State payments, which are to be used to benefit public schools and public roads in counties where national forests are located. Upon receipt of these funds, fifty percent of the total received should be settled to the County’s public school. Condition The County received a total of thirteen National Forest Distribution Title I payments during fiscal year 2022. However, during our audit test procedures, we noted six of these payments were not settled properly to Perry County Schools. Cause The County lacked the necessary controls to ensure fifty percent of the total received from the Secure Rural Schools Act state payments was settled to the County’s public school. Effect The County’s lack of adequate controls resulted in an overstatement of County revenues in the amount of $15,510. Recommendation The Perry County Board of Supervisors should take the necessary steps to ensure that fifty percent of the total National Forest Distribution Title I funds are properly settled to the County’s public school.
Show full finding ▾Hide full finding ▴Compliance Activities Allowed or Unallowed and Allowable Costs / Cost Principles Requirement Material Weakness Material Noncompliance 2022-006. The County should establish controls to ensure fifty percent of National Forest Distribution Title I funds are settled to the schools. CFDA Number 10.665 Federal Award Schools and Roads - Grants to States Pass-through Mississippi State Treasurer’s Office Questioned Costs None Context Due to the nature of the requirement, compliance was tested on a program-wide basis. Repeat Finding Yes Criteria During the fiscal year 2022, Perry County received $643,456 in National Forest Distribution Title I funds, a portion of the Secure Rural Schools Act State payments, which are to be used to benefit public schools and public roads in counties where national forests are located. Upon receipt of these funds, fifty percent of the total received should be settled to the County’s public school. Condition The County received a total of thirteen National Forest Distribution Title I payments during fiscal year 2022. However, during our audit test procedures, we noted six of these payments were not settled properly to Perry County Schools. Cause The County lacked the necessary controls to ensure fifty percent of the total received from the Secure Rural Schools Act state payments was settled to the County’s public school. Effect The County’s lack of adequate controls resulted in an overstatement of County revenues in the amount of $15,510. Recommendation The Perry County Board of Supervisors should take the necessary steps to ensure that fifty percent of the total National Forest Distribution Title I funds are properly settled to the County’s public school.
Corrective Action Planned: Information received from Paymode is not always clear and concise as to what payment is for. We will do our best to comply. Anticipated Completion Date: Unknown Name of Contact Person Responsible for Corrective Action: Ashly Tingle, Comptroller
2021-004
FAC accepted this audit on June 8, 2023 — management decision was due December 8, 2023.
2021-004. The County should establish controls to ensure fifty percent of National Forest Distribution Title I funds are settled to the schools. Assistance Listing Number 10.665 Federal Award Schools and Roads ? Grants to States Pass-through Mississippi State Treasurer?s Office Questioned Costs None Context Due to the nature of the requirement, compliance was tested on a program-wide basis. Repeat Finding Yes Criteria During fiscal year 2021, Perry County received $542,170 in National Forest Distribution Title I funds, a portion of the Secure Rural Schools Act State payments, which are to be used to benefit public schools and public roads in counties where national forests are located. Upon receipt of these funds, fifty percent of the total received should be settled to the County?s public school. Condition As reported in the prior year's audit, the County failed to settle the required fifty percent of National Forest Distribution Title I funds received to the County's public school. The County received a total of thirteen (13) National Forest Distribution Title I payments during fiscal year 2021. However, during our audit test procedures, we noted five (5) of these payments were not settled properly to Perry County Schools. Cause The County lacked the necessary controls to ensure fifty percent of the total received from the Secure Rural Schools Act State payments was settled to the County?s public school. Effect The County?s lack of adequate controls resulted in an overstatement of County revenues in the amount of $9,893. Recommendation The Perry County Board of Supervisors should take the necessary steps to ensure that fifty percent of the total National Forest Distribution Title I funds are properly settled to the County?s public school. Views of Responsible Official(s) Information received with Paymode is not always clear and concise as to what the payments are for. We will do our best to comply.
Show full finding ▾Hide full finding ▴2021-004. The County should establish controls to ensure fifty percent of National Forest Distribution Title I funds are settled to the schools. Assistance Listing Number 10.665 Federal Award Schools and Roads ? Grants to States Pass-through Mississippi State Treasurer?s Office Questioned Costs None Context Due to the nature of the requirement, compliance was tested on a program-wide basis. Repeat Finding Yes Criteria During fiscal year 2021, Perry County received $542,170 in National Forest Distribution Title I funds, a portion of the Secure Rural Schools Act State payments, which are to be used to benefit public schools and public roads in counties where national forests are located. Upon receipt of these funds, fifty percent of the total received should be settled to the County?s public school. Condition As reported in the prior year's audit, the County failed to settle the required fifty percent of National Forest Distribution Title I funds received to the County's public school. The County received a total of thirteen (13) National Forest Distribution Title I payments during fiscal year 2021. However, during our audit test procedures, we noted five (5) of these payments were not settled properly to Perry County Schools. Cause The County lacked the necessary controls to ensure fifty percent of the total received from the Secure Rural Schools Act State payments was settled to the County?s public school. Effect The County?s lack of adequate controls resulted in an overstatement of County revenues in the amount of $9,893. Recommendation The Perry County Board of Supervisors should take the necessary steps to ensure that fifty percent of the total National Forest Distribution Title I funds are properly settled to the County?s public school. Views of Responsible Official(s) Information received with Paymode is not always clear and concise as to what the payments are for. We will do our best to comply.
Corrective Action Planned: Information received from Paymode is not always clear and concise as to what payment is for. We will do our best to comply. Anticipated Completion Date: Unknown Name of Contact Person Responsible for Corrective Action: Ashly Tingle, Comptroller
2020-005
FAC accepted this audit on February 21, 2022 — management decision was due August 21, 2022.
2020-005. The County should establish controls to ensure fifty percent of National Forest Distribution Title I funds are settled to the schools. CFDA Number 10.665 Federal Award Schools and Roads ? Grants to States Pass-through Mississippi State Treasurer?s Office Questioned Costs None Repeat Finding Yes Criteria During fiscal year 2020, Perry County received $600,351 in National Forest Distribution Title I funds, a portion of the Secure Rural Schools Act State payments, which are to be used to benefit public schools and public roads in counties where national forests are located. Upon receipt of these funds, fifty percent of the total received should be settled to the County?s public school. Condition The County received a total of thirteen (13) National Forest Distribution Title I payments during fiscal year 2020. However, during our audit testing procedures, we noted one (1) of these payments was not settled properly to Perry County Schools. Cause The County lacked the necessary controls to ensure fifty percent of the total received from the Secure Rural Schools Act state payments was settled to the County?s public school. Effect The County?s lack of adequate controls resulted in an overstatement of County revenues in the amount of $566. Recommendation The Perry County Board of Supervisors should take the necessary steps to ensure that fifty percent of the total National Forest Distribution Title I funds are properly settled to the County?s public school. Views of Responsible Official(s) See Auditee?s Corrective Action Plan.
Show full finding ▾Hide full finding ▴2020-005. The County should establish controls to ensure fifty percent of National Forest Distribution Title I funds are settled to the schools. CFDA Number 10.665 Federal Award Schools and Roads ? Grants to States Pass-through Mississippi State Treasurer?s Office Questioned Costs None Repeat Finding Yes Criteria During fiscal year 2020, Perry County received $600,351 in National Forest Distribution Title I funds, a portion of the Secure Rural Schools Act State payments, which are to be used to benefit public schools and public roads in counties where national forests are located. Upon receipt of these funds, fifty percent of the total received should be settled to the County?s public school. Condition The County received a total of thirteen (13) National Forest Distribution Title I payments during fiscal year 2020. However, during our audit testing procedures, we noted one (1) of these payments was not settled properly to Perry County Schools. Cause The County lacked the necessary controls to ensure fifty percent of the total received from the Secure Rural Schools Act state payments was settled to the County?s public school. Effect The County?s lack of adequate controls resulted in an overstatement of County revenues in the amount of $566. Recommendation The Perry County Board of Supervisors should take the necessary steps to ensure that fifty percent of the total National Forest Distribution Title I funds are properly settled to the County?s public school. Views of Responsible Official(s) See Auditee?s Corrective Action Plan.
2020-005 Corrective Action Planned: We will comply. Anticipated Completion Date: Unknown Name of Contact Person Responsible for Corrective Action: Ashly Tingle
2019-002
FAC accepted this audit on September 10, 2020 — management decision was due March 10, 2021.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on October 30, 2018 — management decision was due April 30, 2019.
GSA_MIGRATION
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GSA_MIGRATION
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