EIN: 646009582
UEI: HPEXNNG5HX94
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 29, 2025. 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 January 29, 2026 (205 days ago).
What is a management decision? →During our review of meal count documentation, we found that 4 out of the 7 schools reviewed underreported the number of meals served on their reimbursement summaries for the month of October 2022. The actual number of meals served, as recorded on daily meal count sheets, exceeded the number of meals reported for reimbursement. Cause: The underreporting occurred due to the prior use of the claim report in the Mosaic system to prepare reimbursement claims in the MARS system. Effect: This error could result in a loss of federal and state reimbursement funds that the school was otherwise eligible to receive. If not addressed, similar issues could impact future program funding or compliance. Recommendation: We recommend that the district implement a review process to reconcile daily meal count records with monthly reimbursement claims before submission
Show full finding ▾Hide full finding ▴Criteria: Management is responsible for the compliance with Mississippi Department of Education’s policies and procedures manual for child nutrition programs which requires that all reimbursable meals served are properly reported on monthly claims for reimbursement. Condition: During our review of meal count documentation, we found that 4 out of the 7 schools reviewed underreported the number of meals served on their reimbursement summaries for the month of October 2022. The actual number of meals served, as recorded on daily meal count sheets, exceeded the number of meals reported for reimbursement. Cause: The underreporting occurred due to the prior use of the claim report in the Mosaic system to prepare reimbursement claims in the MARS system. Effect: This error could result in a loss of federal and state reimbursement funds that the school was otherwise eligible to receive. If not addressed, similar issues could impact future program funding or compliance. Recommendation: We recommend that the district implement a review process to reconcile daily meal count records with monthly reimbursement claims before submission
During our Mississippi Department of Education (MDE) Administrative Review, auditors provided technical assistance on using the Edit Check Report in Mosaic to avoid underreporting or overreporting meals. Since that review, we have implemented the use of the Edit Check Report to enter reimbursable meals in the MARS system instead of the Claim Report. This change improves the accuracy of meal counts and reimbursement claims. Additionally, we will establish a formal review process whereby a second staff member verifies montly claims before submission to further ensure accuracy and compliance.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
Documentation supporting time and effort reports was not provided. Context: None Questioned Costs: None Sampling Statistically Valid: No Repeat Finding: No Cause: Supportive documentation was not provided. Effect: There were five SPED employees for which documentation supporting required semi annual time and effort certifications was not provided. Recommendation: Documentation for required time and effort reporting should be maintained.
Show full finding ▾Hide full finding ▴Significant Deficiency and Noncompliance Finding 2021-001 Program: U.S. Department of Education Passed-through the Mississippi Department of Education Special Education Cluster CFDA #84.027, 84.027A & 84.173 Compliance Requirement: Allowable Costs / Cost Principles Criteria: The District is required to maintain semi-annual certifications for employees paid out of SPED funds. Condition: Documentation supporting time and effort reports was not provided. Context: None Questioned Costs: None Sampling Statistically Valid: No Repeat Finding: No Cause: Supportive documentation was not provided. Effect: There were five SPED employees for which documentation supporting required semi annual time and effort certifications was not provided. Recommendation: Documentation for required time and effort reporting should be maintained.
2021-001 a. Name of Contact Person Responsible for Corrective Action Name: Toni Bell Title: Director of Special Education Phone Number: 662-234-3541 b. Correction Action Planned: During FY21, our SPED Director was out for an extended period of time on FMLA. During this time it appears that some documentation was overlooked. Corrective action has been taken in the form of a new SPED Director who searched extensively for the documentation, but could not locate it. Documentation is being kept current under the new director?s supervision. c. Anticipated Completion Date: Complete as of January 2022.
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