EIN: 646001219
UEI: C81TSHDU9TF9
Audited by: Watkins, Ward and Stafford PLLC
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 1, 2026. 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 1, 2026 (24 days from today).
What is a management decision? →FAC accepted this audit on July 8, 2024 — management decision was due January 8, 2025.
FAC accepted this audit on September 26, 2022 — management decision was due March 26, 2023.
FAC accepted this audit on September 28, 2021 — management decision was due March 28, 2022.
FAC accepted this audit on March 30, 2020 — management decision was due September 30, 2020.
During our audit testing of allowable costs in the Special Education Cluster we noted the district reimbursed indirect costs in excess of allowable amounts by $529 from the Special education ? grants to states (CFDA#84.027) program during the fiscal year. We also noted an excess of $29 was pulled from the Special education ? preschool grants (CFDA#84.173) during the fiscal year. Effect: Inadequate controls over calculation of indirect costs could resulted in the district repaying program funds. Cause: The condition occurred due to the district reimbursing these funds prior to the close of the applicable grant year.
Show full finding ▾Hide full finding ▴Criteria: The district must reimburse indirect costs at allowable amounts. The costs must be reimbursed at the restricted rate and should not include any capital outlay expenditures. The reimbursement also may not exceed the amount budgeted from the program. Condition: During our audit testing of allowable costs in the Special Education Cluster we noted the district reimbursed indirect costs in excess of allowable amounts by $529 from the Special education ? grants to states (CFDA#84.027) program during the fiscal year. We also noted an excess of $29 was pulled from the Special education ? preschool grants (CFDA#84.173) during the fiscal year. Effect: Inadequate controls over calculation of indirect costs could resulted in the district repaying program funds. Cause: The condition occurred due to the district reimbursing these funds prior to the close of the applicable grant year.
DISTRICT RESPONSE Finding A. Superintendent? Brian Jones 2019-001 Business Administrator ? Angela Avent-White B. Indirect Cost will be taken from Federal Special Education Funds at the end of the project period after a careful calculation of the allowed amount, not to exceed the allowable budgeted amount. Indirect cost taken from FY19 but not yet allowed as of 1/31/2020 expenditures has been returned to the project by the means of MCAPS. C. Completion Date: January 31, 2020
During our audit testing of allowable costs in the Title I program we noted the district reimbursed indirect costs in excess of allowable amounts by $2,816 from the Title I program during the fiscal year. The overpayment from the 2018 program year was $15 and the overpayment from the 2019 program year was $2,801. Effect: Inadequate controls over calculation of indirect costs could resulted in the district repaying program funds. Cause: The condition occurred due to the district reimbursing these funds prior to the close of the applicable grant year.
Show full finding ▾Hide full finding ▴Criteria: The district must reimburse indirect costs at allowable amounts. The costs must be reimbursed at the restricted rate and should not include any capital outlay expenditures. The reimbursement also may not exceed the amount budgeted from the program. Condition: During our audit testing of allowable costs in the Title I program we noted the district reimbursed indirect costs in excess of allowable amounts by $2,816 from the Title I program during the fiscal year. The overpayment from the 2018 program year was $15 and the overpayment from the 2019 program year was $2,801. Effect: Inadequate controls over calculation of indirect costs could resulted in the district repaying program funds. Cause: The condition occurred due to the district reimbursing these funds prior to the close of the applicable grant year.
Finding A. Superintendent - Brian Jones 2019-002 Business Administrator ? Angela Avent-White B. Indirect Cost will be taken from Title I Funds at the end of the project period after a careful calculation of the allowed amount, not to exceed the allowable budgeted amount. Indirect cost taken from FY19 but not yet allowed as of 1/31/2020 expenditures has been returned to the project by the means of MCAPS. C. Completion Date: January 31, 2020
FAC accepted this audit on July 7, 2019 — management decision was due January 7, 2020.
FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.
FAC accepted this audit on March 28, 2017 — management decision was due September 28, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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.
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