EIN: 453005888
UEI: GMZGNJR5ZQM8
Audited by: BMSS, LLC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 3, 2026. 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 February 3, 2027 (148 days from today).
What is a management decision? →FAC accepted this audit on September 30, 2025 — management decision was due March 30, 2026.
Program - Racial and Ethnic Approaches to Community Health, ALN # 93.304 Compliance Requirement – Allowable Cost Questioned Cost - $22,100.41 Criteria - The Uniform Guidance states that any federal share of unallowable costs must be refunded to the government. Condition - During our audit, we noticed an instance of duplicate expenditures being recorded. Reimbursement was requested and received for these costs from the Racial and Ethnic Approaches to Community Health program under ALN 93.304. This occurred through a single vendor, for which it was noted that the vendor had sent duplicate invoices, and MSPHI recorded both invoices. Effect - Lack of controls resulted in MSPHI recording duplicate expenditures, which resulted in requesting reimbursement for unallowable costs. Cause - Duplicate vendor records. Recommendation - We recommend the implementation of IT controls to prevent the recording of duplicate invoice numbers. View of responsible officials - The vendor(USM) sent duplicate bills but from different names on the invoice 2 months apart. Mississippi Public Health Institute has since made all departments and duplicate names inactive inside NetSuite so the internal controls of duplicate invoice numbers and amounts will work. The Organization concurs with the finding and will implement the recommendation. Refer to Corrective Action Plan.
Show full finding ▾Hide full finding ▴Program - Racial and Ethnic Approaches to Community Health, ALN # 93.304 Compliance Requirement – Allowable Cost Questioned Cost - $22,100.41 Criteria - The Uniform Guidance states that any federal share of unallowable costs must be refunded to the government. Condition - During our audit, we noticed an instance of duplicate expenditures being recorded. Reimbursement was requested and received for these costs from the Racial and Ethnic Approaches to Community Health program under ALN 93.304. This occurred through a single vendor, for which it was noted that the vendor had sent duplicate invoices, and MSPHI recorded both invoices. Effect - Lack of controls resulted in MSPHI recording duplicate expenditures, which resulted in requesting reimbursement for unallowable costs. Cause - Duplicate vendor records. Recommendation - We recommend the implementation of IT controls to prevent the recording of duplicate invoice numbers. View of responsible officials - The vendor(USM) sent duplicate bills but from different names on the invoice 2 months apart. Mississippi Public Health Institute has since made all departments and duplicate names inactive inside NetSuite so the internal controls of duplicate invoice numbers and amounts will work. The Organization concurs with the finding and will implement the recommendation. Refer to Corrective Action Plan.
AUDITEE’S CORRECTIVE ACTION PLAN As required by 2CFR Section 200.511 of the Uniform Guidance, Mississippi Public Health Institute has prepared and hereby submits the following corrective action plan for the findings included in the Schedule of Findings and Questions Costs for the year ended December 31, 2024: Federal Award Findings and Questioned Costs 2024-002 Unallowable Costs Criteria - The Uniform Guidance states that any federal share of allowable costs must be refunded to the government. During our audit, we noticed an instance of duplicate expenditures being recorded. Reimbursement was requested and received for these costs from the Racial and Ethnic Approaches to Community Health program under ALN 93.304. This occurred through a single vendor, for which it was noted that the vendor had sent duplicate invoices, and MSPHI recorded both invoices. Recommendation - We recommend the implementation of IT controls to prevent duplicate invoice numbers to be recorded. Corrective Action Plan - Mississippi Public Health Institute will increase oversight of grant expenditures and drawdowns to improve reconciliation accuracy. Position of Responsible Official – John Davis, Chief Financial Officer Anticipated Completion Date – Completed after brought to client’s attention. August 31st, 2025.
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
FAC accepted this audit on October 2, 2023 — management decision was due April 2, 2024.
FAC accepted this audit on October 24, 2022 — management decision was due April 24, 2023.
FAC accepted this audit on January 31, 2022 — management decision was due July 31, 2022.
FAC accepted this audit on September 2, 2020 — management decision was due March 2, 2021.
FAC accepted this audit on August 11, 2019 — management decision was due February 11, 2020.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on September 26, 2018 — management decision was due March 26, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on December 3, 2017 — management decision was due June 3, 2018.
GSA_MIGRATION
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GSA_MIGRATION
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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