EIN: 646001265
UEI: USFDPT8JVA34
Audited by: Cunningham CPAs
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 May 21, 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 November 21, 2026 (79 days from today).
What is a management decision? →FAC accepted this audit on June 1, 2025 — management decision was due December 1, 2025.
FAC accepted this audit on July 11, 2024 — management decision was due January 11, 2025.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
FAC accepted this audit on March 29, 2021 — management decision was due September 29, 2021.
FAC accepted this audit on June 21, 2020 — management decision was due December 21, 2020.
The school district did not have semi-annual certifications records for its Title I employees filled out correctly. In addition, the school district did not have forms signed off by supervisor. Context: During the course of our audit, we noted Title I employees? semi-annual certifications records were not filled out correctly and two instances where the supervisor did not sign off on forms. Cause: Controls were not in place to ensure proper documentation of semi-annuals for employees paid from federal funds. Effect: Controls were not in place to ensure that activities supported the cost objectives. Identification of a Repeat Finding: Yes. Questioned Costs: None. Whether Sampling was Statistically Valid: No. Recommendation: The district should implement controls and procedures to ensure employee semi-annual certifications are properly documented.
Show full finding ▾Hide full finding ▴U.S. Department of Education Passed-through Mississippi Department of Education Program Name: Title I Grants to Local Educational Agencies Program CFDA: 84.010 Compliance Requirement: Allowable Cost/Cost Principles Criteria: The district is required to document employee semi-annual certification for non-prorated employees. Condition: The school district did not have semi-annual certifications records for its Title I employees filled out correctly. In addition, the school district did not have forms signed off by supervisor. Context: During the course of our audit, we noted Title I employees? semi-annual certifications records were not filled out correctly and two instances where the supervisor did not sign off on forms. Cause: Controls were not in place to ensure proper documentation of semi-annuals for employees paid from federal funds. Effect: Controls were not in place to ensure that activities supported the cost objectives. Identification of a Repeat Finding: Yes. Questioned Costs: None. Whether Sampling was Statistically Valid: No. Recommendation: The district should implement controls and procedures to ensure employee semi-annual certifications are properly documented.
a. Name of Contact Person Responsible for Corrective Action Name: Melba G. Beasley Phone Number: 662-746-2125 b. Corrective Action Planned: Yazoo City has employed a new Federal Programs Director under the new governance of the MS Achievement School District. New procedures are being implemented to ensure that compliance is met. Title I employees will complete the Semi-annual Certification form as required and the appropriate supervisor will sign it. The Federal Programs Director will be provided a copy to be maintained on file. The Federal Programs Director will review it for completeness and accuracy. Principals or designees will forward all documentation for the current funding year to the Federal Programs Director by close on or before June 30th of that funding year. c. Anticipated Completion Date: The process will begin immediately. Monitoring of the process will be ongoing.
2018-006
Reports were not submitted to Mississippi Department of Education by the 10th following the reporting month. Context: During test work surrounding submission of monthly claims for reimbursement report by deadline, we noted 3 out of 10 reports required were not submitted to Mississippi Department of Education by the 10th of the month. Cause: Adequate controls were not in place to ensure monthly cash requests were submitted timely. Effect: Lack of adequate internal controls regarding timely submission of reports by deadline could result in the school district not receiving federal reimbursement in a timely manner to cover program expenditures. Identification of a repeat finding: No. Questioned Costs: No. Whether sampling was statically valid: No. Recommendation: The school district should implement policies and procedures to ensure cash requests are submitted within 10 days of the following month so funds are received in a timely manner.
Show full finding ▾Hide full finding ▴U.S. Department of Education Passed-through Mississippi Department of Education Program Name: Child Nutrition Cluster Program CFDA: 10.553, 10.555 & 10.559 Compliance Requirement: Cash Management Criteria: Management is responsible for compliance with Mississippi Department of Education?s policies and procedures manual for child nutrition programs requiring report submissions to Mississippi Department of Education by the 10th following the reporting month. Condition: Reports were not submitted to Mississippi Department of Education by the 10th following the reporting month. Context: During test work surrounding submission of monthly claims for reimbursement report by deadline, we noted 3 out of 10 reports required were not submitted to Mississippi Department of Education by the 10th of the month. Cause: Adequate controls were not in place to ensure monthly cash requests were submitted timely. Effect: Lack of adequate internal controls regarding timely submission of reports by deadline could result in the school district not receiving federal reimbursement in a timely manner to cover program expenditures. Identification of a repeat finding: No. Questioned Costs: No. Whether sampling was statically valid: No. Recommendation: The school district should implement policies and procedures to ensure cash requests are submitted within 10 days of the following month so funds are received in a timely manner.
a. Name of Contact Person Responsible for Corrective Action Name: Melba G. Beasley Phone Number: 662-746-2125 b. Corrective Action Planned: Since being placed under the governance of the MS Achievement School District, the newly appointed Director of Food Services will ensure that the required reports be submitted to the MS Department of Education by the established due dates. The district recognizes the importance of being able to request monthly cash reimbursements. Steps have already been taken to ensure that this is done. c. Anticipated Completion Date: Immediate and Ongoing
FAC accepted this audit on October 16, 2019 — management decision was due April 16, 2020.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on September 30, 2018 — management decision was due March 30, 2019.
FAC accepted this audit on July 9, 2018 — management decision was due January 9, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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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