Last updated October 29, 2026. Audits, town financial reports, state payments and tax reports for Carroll County, the Carroll County School District, Carrollton and North Carrollton. Every figure is from the cited document. Findings are the auditors’; none is a finding of fraud.
Carroll County School District audits, FY2016 to FY2025
| FY | General fund, year end | Audit issued | Firm | Key findings |
|---|---|---|---|---|
| 2016 | ($552,538) | Dec 22, 2017 | McKenzie CPA | Material weaknesses: one employee could receipt, deposit, post and reconcile cash; bank reconciliations carried unsupported amounts; general fund deficit (§ 37-61-19); four employees paid more than the board approved; budget not submitted to the board or published |
| 2017 | ($742,140) | Jul 8, 2019 | — | Material weakness reported |
| 2018 | ($883,323) | Jun 5, 2020 | McKenzie CPA | Repeat segregation, deficit and reconciliation findings; missed Sixteenth Section trust loan payments |
| 2019 | ($798,677) | Nov 30, 2020 | Brown CPA | Negative general fund cash; bus driver pay miscalculated |
| 2020 | ($713,023) | Jan 8, 2022 | — | Prepaid workers’ comp asset “that did not exist”; cafeteria cash controls |
| 2021 | $631,466 | Sep 22, 2022 | — | Disbursement controls. Same year: $1,500,000 three-mill note and federal COVID relief (ESSER) |
| 2022 | $1,086,948 | Dec 7, 2023 | — | Four repeat findings |
| 2023–2024 | $1,658,725; $1,968,896 | 2025 | Brown CPA | Capital assets; year-end accruals |
| 2025 | $3,163,667 | Feb 13, 2026 | Brown CPA | None |
Source: audit PDFs in the Carroll County School District audit library. A dash means the firm name was not captured in our text extraction.
FY2016 school tax receipt reports (unaudited, self-reported)
- Carroll County School District reported $7,068,353.59. The math is correct.
- Carroll listed its $144,053.68 homestead exemption reimbursement under “County”; Grenada, Leflore, Greenwood and South Delta listed theirs under “State – DOR.”
- Homestead reimbursement equaled 6.4% of Carroll’s ad valorem taxes, compared with 2.3% to 3.4% for the other four districts.
- “Other Restricted” was a round $50,000.00. The signature matches business manager Mimi Alldread, named in the FY2016 audit.
Town of Carrollton, FY2025 (compilation, not an audit)
- Prepared by Taylor, Powell, Wilson & Hartford, P.A., January 16, 2026. The firm did not audit or review the figures. Totals add up; ending cash of $1,198,778.26 matches bank confirmations.
- $100,000 state appropriation from 2024 SB 2468 “to assist the Town of Carrollton… repairing concrete on the sidewalks” was received and still held in full ($100,000.00) on September 30, 2025.
- $40,909.31 sat in the ARPA account; $4,495.50 of ARPA was spent in FY2025.
- FY2024 capital outlay was $825,286.65 (60% of that year’s spending). The FY2025 report does not say what it bought.
- Tax reconciliation shows a $162 “unaccounted for difference (overage).”
- Bonded officials: Mayor Pamela R. Lee; Town Clerk C. J. Coleman; Aldermen Thomas E. Goodman, Daphne Williams, Clinton Gee III, Thad B. Milton, Warren Long.
Town of North Carrollton, FY2020 (compilation, not an audit)
- Prepared by the same firm, December 30, 2021, 15 months after year end. Budget comparison was omitted by management.
- General fund cash fell from $96,897.08 to $20,312.09 after $105,934.81 of unexplained capital outlay.
- Bonds: Mayor Kenneth Strachan $25,000; aldermen $10,000 each. Assistant Clerk Hazel L. Hearn and Alderman Tom Hearn share a surname; whether they are related is not established.
- Reports for FY2021 to FY2025: Missing from our files.
State payments, FY2027 first period (July 2026)
From the Transparency.ms.gov Statewide Expenditures download (budget period 2027-A1, 39,195 lines).
| Payee | Paying agency | Purpose | Amount |
|---|---|---|---|
| Carroll County BOS | MS Emergency Management | Other Loans | $1,000,725.00 |
| Carroll County BOS | MS Emergency Management | Grantor payments | $309,985.01 |
| Carroll Cty Bd of Supervisors | Department of Revenue | Other aid to local governments | $864,919.11 |
| Carroll Cty Bd of Supervisors | Department of Revenue | Homestead Exemption Reimbursement | $144,300.00 |
| Carroll Cty Bd of Supervisors | State Treasurer | Gasoline tax | $537,477.36 |
| Carroll Cty Tax Collector | Department of Revenue | Other aid to local governments | $457,138.11; $75,836.08 |
| Carroll Cty School District | Education; Rehabilitation Services | Various | $1,939,740.20 |
| Town of Carrollton | Dept of Archives and History | Historic preservation grant | $9,031.13 |
| Beard + Riser Architects PLLC | Finance & Administration | Construction contractor services | $3,995.72 |
No MDAH payment to the Carroll County Board of Supervisors appears in this period. The $243,291 Carroll County Courthouse grant (awarded January 19, 2024) is paid by reimbursement; earlier years’ payments have not yet been pulled. Related request: REQ-MS-2026-003.
Open questions
- What is the $1,000,725 MEMA loan to Carroll County for, and what are its terms?
- Has Carrollton started the sidewalk work paid for by the $100,000 appropriation?
- What did Carrollton’s $825,286.65 in FY2024 capital outlay buy?
- How much of the $243,291 courthouse grant has MDAH reimbursed, and when?
Related: State Auditor oversight record · Carroll County audits · Records Requests Tracker