LELAND SCHOOL DISTRICT: Single Audit Reports and Findings
LELAND SCHOOL DISTRICT filed 9 single audits between 2016 and 2024; the most recently observed auditor is BROWN CPA PLLC (2024), and the 2024 report lists 0 findings. Data as of 2026-11-06.
Data as of Nov 6, 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; LELAND SCHOOL DISTRICT is recorded in LELAND, Mississippi under EIN 640797427, and the Clearinghouse records it as a local government. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-06-30 | $4,653,950 | $750,000 | BROWN CPA PLLC | 0 | SD | 2024-06-GSAFAC-0000425900 |
| 2023 | 2023-06-30 | $4,506,970 | $750,000 | MCKENZIE CPA, PLLC | 0 | — | 2023-06-GSAFAC-0000372426 |
| 2022 | 2022-06-30 | $5,291,024 | $750,000 | MCKENZIE CPA, PLLC | 0 | — | 2022-06-CENSUS-0000152707 |
| 2021 | 2021-06-30 | $3,423,662 | $750,000 | MCKENZIE CPA, PLLC | 0 | — | 2021-06-CENSUS-0000152707 |
| 2020 | 2020-06-30 | $2,744,497 | $750,000 | JD CPA, PLLC. | 1 | SD | 2020-06-CENSUS-0000152707 |
| 2019 | 2019-06-30 | $2,972,495 | $750,000 | JD CPA, PLLC. | 0 | — | 2019-06-CENSUS-0000152707 |
| 2018 | 2018-06-30 | $3,071,019 | $750,000 | JD CPA, PLLC. | 0 | — | 2018-06-CENSUS-0000152707 |
| 2017 | 2017-06-30 | $1,923,723 | $750,000 | FORTENBERRY & BALLARD, PC | 0 | — | 2017-06-CENSUS-0000152707 |
| 2016 | 2016-06-30 | $2,125,555 | $750,000 | FORTENBERRY & BALLARD, PC | 0 | — | 2016-06-CENSUS-0000152707 |
When is the next single audit due?
If LELAND SCHOOL DISTRICT is again required to have a single audit for the fiscal year ending Jun 30, 2025, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2026 at the latest.
No filing for that fiscal year appears in the Clearinghouse data as of Nov 6, 2026. The data does not show why: an organization below the threshold is not required to file, and a filing can be accepted after the due date.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 84.425 | COVID-19 Elementary & Secondary School Emergency Relief Fund (ESSER) ARP III | $2,264,323 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $841,721 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $718,848 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $292,875 | No |
| 84.425 | COVID-19 Elementary & Secondary School Emergency Relief Fund II | $150,442 | Yes |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $78,495 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $70,838 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $56,665 | No |
| 93.600 | HEAD START | $44,595 | No |
| 84.425 | COVID-19 Elementary & Secondary School Emergency Relief Fund II - Early Childhood-Pre-K | $20,773 | Yes |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $19,895 | No |
| 10.579 | CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY | $19,734 | No |
| 84.358 | RURAL EDUCATION | $18,788 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $18,384 | No |
| 93.778 | Medical Assistance Program | $15,273 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $9,638 | No |
| 84.027 | IDEA, Part B ARP Grant | $8,827 | No |
| 84.425 | COVID-19 Education Stabilization Fund ARP III – Homeless Children & Youth | $3,584 | Yes |
| 96.001 | SOCIAL SECURITY DISABILITY INSURANCE | $252 | No |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
The most recent report lists no finding.
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- Mississippi single audit statistics
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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 LELAND 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. “Leland School District, Mississippi Single Audits 2016–2024.” https://getauditradar.com/single-audits/ms/leland-school-district-640797427/. Data as of 2026-11-06.