Bay St. Louis-Waveland School District: Single Audit Reports and Findings
Bay St. Louis-Waveland School District filed 10 single audits between 2016 and 2025; the most recently observed auditor is CUNNINGHAM CPAS, PLLC (2025), and the 2025 report lists 1 finding. Data as of 2026-09-18.
Data as of Sep 18, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; Bay St. Louis-Waveland School District is recorded in BAY ST LOUIS, Mississippi under EIN 646009595, and the Clearinghouse records it as a local government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $4,680,504 | $750,000 | CUNNINGHAM CPAS, PLLC | 1 | SD | 2025-06-GSAFAC-0000398021 |
| 2024 | 2024-06-30 | $7,824,849 | $750,000 | CUNNINGHAM CPAS, PLLC | 0 | — | 2024-06-GSAFAC-0000360299 |
| 2023 | 2023-06-30 | $5,726,228 | $750,000 | MCKENZIE CPA, PLLC | 1 | MW | 2023-06-GSAFAC-0000345211 |
| 2022 | 2022-06-30 | $7,827,478 | $750,000 | MCKENZIE CPA, PLLC | 0 | — | 2022-06-GSAFAC-0000032388 |
| 2021 | 2021-06-30 | $4,647,112 | $750,000 | MCKENZIE CPA, PLLC | 0 | — | 2021-06-CENSUS-0000152592 |
| 2020 | 2020-06-30 | $2,980,394 | $750,000 | FORTENBERRY & BALLARD, PC | 0 | — | 2020-06-CENSUS-0000152592 |
| 2019 | 2019-06-30 | $3,107,341 | $750,000 | FORTENBERRY & BALLARD, PC | 0 | — | 2019-06-CENSUS-0000152592 |
| 2018 | 2018-06-30 | $2,684,865 | $750,000 | FORTENBERRY & BALLARD, PC | 0 | — | 2018-06-CENSUS-0000152592 |
| 2017 | 2017-06-30 | $2,777,732 | $750,000 | CUNNINGHAM CPAS, PLLC | 0 | — | 2017-06-CENSUS-0000152592 |
| 2016 | 2016-06-30 | $2,888,818 | $750,000 | CUNNINGHAM CPAS, PLLC | 0 | — | 2016-06-CENSUS-0000152592 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $915,661 | No |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $897,157 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $835,050 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $743,079 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $422,724 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $401,593 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $108,601 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $80,907 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $79,756 | No |
| 12.U01 | ROTC | $76,368 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $74,276 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $20,970 | Yes |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $17,173 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $5,000 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $2,189 | Yes |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-001 | A | Significant deficiency | No |
Read next
- CPA firms that audit Mississippi nonprofits
- Mississippi single audit statistics
- Mississippi nonprofit audit requirements
How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits Bay St. Louis-Waveland School District now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “Bay St. Louis-Waveland School District Single Audits.” https://getauditradar.com/single-audits/ms/bay-st-louis-waveland-school-district-646009595/. Data as of 2026-09-18.