EIN: 646001077
UEI: DGTZHYKZ79K5
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 9, 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 June 9, 2025 (444 days ago).
What is a management decision? →Compliance Requirement Special Tests and Provisions Material Weakness Material Noncompliance 2022-003. The County should establish controls to ensure the public comment period requirement is following before using Title III funds. Assistance Listing Number 10.665 Federal Award Schools and Roads – Grants to States Federal Agency U.S. Department of Agriculture - Forest Service Pass-through Mississippi State Treasurer’s Office Questioned Costs None Context There were two transactions noted for Title III expenditures. Repeat Finding No Criteria The 2022 OMB Compliance Supplement and the U.S. Code, Title 16, Section 7142(b) specifies that a participating county can use Title III funds only after a 45-day public comment period, at the beginning of which the participating county shall (1) publish in any publications of local record a proposal that describes the proposed use of the county funds and (2) submit the proposal to any resource advisory committee established under U.S. Code, Title 16, Section 7125 for the participating county. Condition The County did not provide the required public notice prior to using Title III funds nor was the 45-day comment period observed before any Title III funds were expended. Also, the County did not have documentation of the proposal to the resource advisory committee. Cause The County lacked the necessary controls over the public comment period federal requirement. Effect Failure to provide the required public notice and observe the 45-day comment period before any Title III funds were expended could result in funds being used for unallowable purposes. Recommendation The County should implement adequate internal controls to ensure that the County follows the public comment period requirement with using Title III funds. Also, the County should document submission of the proposal to the resource advisory committee.
Show full finding ▾Hide full finding ▴Compliance Requirement Special Tests and Provisions Material Weakness Material Noncompliance 2022-003. The County should establish controls to ensure the public comment period requirement is following before using Title III funds. Assistance Listing Number 10.665 Federal Award Schools and Roads – Grants to States Federal Agency U.S. Department of Agriculture - Forest Service Pass-through Mississippi State Treasurer’s Office Questioned Costs None Context There were two transactions noted for Title III expenditures. Repeat Finding No Criteria The 2022 OMB Compliance Supplement and the U.S. Code, Title 16, Section 7142(b) specifies that a participating county can use Title III funds only after a 45-day public comment period, at the beginning of which the participating county shall (1) publish in any publications of local record a proposal that describes the proposed use of the county funds and (2) submit the proposal to any resource advisory committee established under U.S. Code, Title 16, Section 7125 for the participating county. Condition The County did not provide the required public notice prior to using Title III funds nor was the 45-day comment period observed before any Title III funds were expended. Also, the County did not have documentation of the proposal to the resource advisory committee. Cause The County lacked the necessary controls over the public comment period federal requirement. Effect Failure to provide the required public notice and observe the 45-day comment period before any Title III funds were expended could result in funds being used for unallowable purposes. Recommendation The County should implement adequate internal controls to ensure that the County follows the public comment period requirement with using Title III funds. Also, the County should document submission of the proposal to the resource advisory committee.
When we initially did this, I spoke with the director at the Federal Forestry Office in Jackson, MS. He told me we could purchase the fire truck because the fire department joined the National Forest. We did not realize that once we had permission we had to advertise in the local paper. The local paper did state in the weekly report that the Board had approved to purchase the truck with no feedback from any individual. We are aware of the correct process now and will adhere to that going forward.
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