West Bolivar Consolidated School District: Single Audit Reports and Findings
West Bolivar Consolidated School District filed 9 single audits between 2016 and 2024; the most recently observed auditor is CUNNINGHAM CPAS, PLLC (2024), and the 2024 report lists 1 finding, including 1 material weakness. 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; West Bolivar Consolidated School District is recorded in ROSEDALE, Mississippi under EIN 471098221, 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 |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-06-30 | $7,655,464 | $750,000 | CUNNINGHAM CPAS, PLLC | 1 | MW | 2024-06-GSAFAC-0000400514 |
| 2023 | 2023-06-30 | $8,875,986 | $750,000 | CUNNINGHAM CPAS, PLLC | 0 | SD | 2023-06-GSAFAC-0000038844 |
| 2022 | 2022-06-30 | $4,751,805 | $750,000 | CUNNINGHAM CPAS, PLLC | 3 | MW | 2022-06-CENSUS-0000244765 |
| 2021 | 2021-06-30 | $4,571,293 | $750,000 | JD CPA, PLLC | 0 | — | 2021-06-CENSUS-0000244765 |
| 2020 | 2020-06-30 | $3,108,033 | $750,000 | JD CPA, PLLC | 0 | — | 2020-06-CENSUS-0000244765 |
| 2019 | 2019-06-30 | $3,293,420 | $750,000 | JD CPA, PLLC | 6 | SD | 2019-06-CENSUS-0000244765 |
| 2018 | 2018-06-30 | $3,201,416 | $750,000 | FORTENBERRY & BALLARD, PC | 3 | SD | 2018-06-CENSUS-0000244765 |
| 2017 | 2017-06-30 | $3,715,351 | $750,000 | FORTENBERRY & BALLARD, PC | 1 | SD | 2017-06-CENSUS-0000244765 |
| 2016 | 2016-06-30 | $4,096,494 | $750,000 | FORTENBERRY & BALLARD, PC | 0 | — | 2016-06-CENSUS-0000244765 |
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 |
|---|---|---|---|
| 84.425 | EDUCATION STABILIZATION FUND | $4,129,218 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $1,538,024 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $674,390 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $519,081 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $416,375 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $207,010 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $52,732 | No |
| 84.358 | RURAL EDUCATION | $35,795 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $30,223 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $17,140 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $16,420 | No |
| 84.027 | ARP - IDEA Part B | $14,917 | No |
| 84.173 | ARP - Preschool | $4,139 | No |
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 |
|---|---|---|---|
| 2024-002 | F | Material weakness | 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 West Bolivar Consolidated 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. “West Bolivar Consolidated School Distric Single Audits.” https://getauditradar.com/single-audits/ms/west-bolivar-consolidated-school-district-471098221/. Data as of 2026-09-18.