EIN: 646000448
UEI: C8CZXFR4QNC5
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 18, 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 September 18, 2026 (29 days from today).
What is a management decision? →Material Weakness Material Noncompliance Program: Assistance Listing 84.010A - Title I Grants To Local Educational Agencies Assistance Listing: 84.02784.173– Special Education Cluster (IDEA) Assistance Listing: 84.425U– Elementary and Secondary School Emergency Relief Fund (ARP ESSER) Repeat Finding: Yes Criteria: 2 CFR 200.302 and 2 CFR 200.303 outline key requirements for non-federal entities managing federal awards. Section 200.302 mandates that a financial management system be in place to prepare reports as required by both general and program-specific terms and conditions. It also requires tracing funds to a level of expenditure that demonstrates compliance with federal statutes, regulations, and the terms of the federal award, including comparing expenditures with the budget for each federal award. Section 200.303 requires non-federal entities to establish and maintain effective internal controls over federal awards, ensuring reasonable assurance that the entity is managing the award in compliance with federal laws, regulations, and the award's terms and conditions. Condition: The District’s internal controls over budgeting for federal grants are insufficient to ensure compliance with federal regulations and to stay within the budgetary limits established by the federal awards, as specified in the Mississippi Comprehensive Automated Performance-based System (MCAPS), administered through the Mississippi Department of Education. Specifically, the District has not adequately adhered to budgeting restraints outlined for its federal grants. Our audit procedures identified the following instances where actual expenditures appear to exceed the budgeted amounts: ESSER ARP III grant, totaling $204,010.20. SPED Cluster - IDEA Part B grant, totaling $12,819.75. Title I, Part A grant, totaling $10,224.19. Context/ Perspective: This finding is a result of our comparisons of budget items in the Mississippi Department of Education’ MCAPS system to actual amounts spent in major programs. This condition cited appears to be a systematic issue. Cause: The District did not properly monitor budget limits established in MCAPS to ensure that budgeting requirements were fulfilled. Effect: Failure to remain within established budget limits in MCAPS could affect future eligibility for federal award programs or result in a loss or misappropriation of public assets. Questioned Costs: $204,010.20 (ARP ESSER III) Recommendation: The District should establish additional internal controls to ensure that it remains within budget limits for each grant maintained in MCAPS. Views of Responsible Officials: The Auditee’s Corrective Action Plan lists the District’s response to the findings.
Corrective Action: Before any expenditure is obligated, all revisions/amendments will be approved in MCAPS first. The business Manager, Federal Programs Director, and Superintendentwill ensure MDE's approval is tangible before any obligations. We will implement a tool that allows this process to be measured daily. Responsible Parties: Avery Johnson, Business Manager Tiffany Willis, Federal Programs Director Corrective Action Start Date: February 18, 2026
2024-004
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 24, 2025. 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 September 24, 2025, which was (330 days ago).
What is a management decision? →Material Weakness Material Noncompliance Program: Assistance Listing 84.010A - Title I Grants To Local Educational Agencies Assistance Listing: 84.027/84.027X/84.173/84.173X – Special Education Cluster (IDEA) Assistance Listing: 84.425D– Elementary and Secondary School Emergency Relief Fund (ESSER II) Assistance Listing: 84.425U– Elementary and Secondary School Emergency Relief Fund (ARP ESSER) Repeat Finding: Yes Criteria: 2 CFR 200.302 and 2 CFR 200.303 outline key requirements for non-federal entities managing federal awards. Section 200.302 mandates that a financial management system be in place to prepare reports as required by both general and program-specific terms and conditions. It also requires tracing funds to a level of expenditure that demonstrates compliance with federal statutes, regulations, and the terms of the federal award, including comparing expenditures with the budget for each federal award. Section 200.303 requires non-federal entities to establish and maintain effective internal controls over federal awards, ensuring reasonable assurance that the entity is managing the award in compliance with federal laws, regulations, and the award's terms and conditions. Condition: The District’s internal controls over budgeting for federal grants are insufficient to ensure compliance with federal regulations and to stay within the budgetary limits established by the federal awards, as specified in the Mississippi Comprehensive Automated Performance-based System (MCAPS), administered through the Mississippi Department of Education. Specifically, the District has not adequately adhered to budgeting restraints outlined for its federal grants. Our audit procedures identified the following instances where actual expenditures appear to exceed the budgeted amounts: Six-line items in the ARP ESSER grant, totaling $115,645.51. Five-line items in the ESSER II grant, totaling $31,135.42 Three-line items in the Special Education IDEA Part B grant, totaling $9,474.44. One-line item in the Title I, Part A grant, totaling $8,640.88. Context/ Perspective: This finding is a result of our budget to actual comparisons for federal grant purposes of major programs and the conditions cited appear to be a systematic issue. Cause: The District did not properly monitor budget limits established in MCAPS to ensure that budgeting requirements were fulfilled. Effect: Failure to remain within established budget limits in MCAPS could affect future eligibility for federal award programs or result in a loss or misappropriation of public assets. Questioned Costs: $146,780.93 (ESSER II and ARP ESSER) Recommendation: The District should establish additional internal controls to ensure that it remains within budget limits for each grant maintained in MCAPS. Views of Responsible Officials: The Auditee’s Corrective Action Plan lists the District’s response to the findings.
Corrective Action: Before any expenditure is obligated, all revisions/amendments will be approved in MCAPS mst. The business Manager, Federal Programs Director, and Superintendentwill ensure MDE's approval is tangible before any obligations. We will implement a tool that allows this process to be measured daily. Responsible Parties: Avery Johnson, Business Manager Robert Sanders, Superintendent Corrective Action Start Date: February 14, 2025
2023-003
Material Weakness Material Noncompliance Program: Assistance Listing: 84.425D – Elementary and Secondary School Emergency Relief Fund Assistance Listing: 84.027/84.027X/84.173/84.173X – Special Education Cluster (IDEA) Repeat Finding: Yes Criteria: Under 2 CFR Part 200, entities receiving federal funds must follow the stricter of regulations between state and federal guidelines for purchasing and tracking equipment. Specifically, 2 CFR 313 requires recipients to maintain detailed property records for equipment acquired with federal awards. These records must include descriptions, identification numbers, funding sources, acquisition dates, costs, federal contribution percentages, locations, usage, conditions, and disposal information. Recipients must also update these records whenever the status of the property changes. Specifically, the Mississippi Public School Asset Management Manual requires school districts to maintain current inventories of property items valued at $1,000 or more. Additionally, other items, such as cameras, camera equipment, televisions, computers and computer equipment equal to or greater than $250, must be included in the inventory. Other equipment such as tools, furniture and other assets regardless of their purchase price or fair market value must be included. This also requires thorough tracking and management of school assets. Condition: We observed that the District’s internal controls are inadequate to ensure that the District complies with its current internal control policies and procedures for fixed assets. Specifically, as a result of our fixed asset inventory procedures we observed the following: Approximately $298,894.26 in equipment purchased was not included in the District’s fixed asset system for compliance purposes as required. Three assets selected for observation in our sample of fixed assets could not be located by the District. Additionally, our examination of the most recent District inventory taken in the spring of 2024 revealed that all three assets were missing at that time and personnel responsible for conducting the inventory did not properly report the assets as lost or stolen as required by District policy in a timely manner. Context/ Perspective: This finding is a result of our statistically valid random sample of forty fixed assets inventory observation for the Special Education Cluster (IDEA) performed for single audit purposes as well as other procedures were performed by us reconciling the District’s asset listing of ESSER II assets to the District’s financial records. Cause: The District’s internal control system is inadequate to ensure that the District’s fixed asset system fulfills the requirements of the current District internal control policy, “Fixed Asset Accountability”. Effect: Failure to follow federal and state fixed asset requirements could affect future eligibility for federal award programs or could result in a loss or misappropriation of public assets. Questioned Costs: None Recommendation: We recommend the District develops and maintains an equipment listing that reflects all required information, including a description, an identifying number, the source of funding, the title holder, the acquisition date, the cost, the percentage of federal participation in the project costs, the location, the use and condition, and any ultimate disposal data for each piece of equipment and that it completes a physical inventory of equipment annually and the results is reconciled to the equipment listing. Views of Responsible Officials: The Auditee’s Corrective Action Plan lists the District’s response to the findings.
Corrective Action: The district willensure fixed asset personnel will review all purchases that are assets during the PO process. Also, quarterly and during year-end-close, all assets purchased will be reconciled to the general ledger and fixed asset module. Responsible Parties: ‘ Avery Johnson, Business Manager Robert Sanders, Superintendent Corrective Action Start Date: February 18, 2025
2023-004
Significant Deficiency Other Noncompliance Program: Assistance Listing: 10.553/10.555 – Child Nutrition Cluster Assistance Listing 84.010A - Title I Grants To Local Educational Agencies Assistance Listing: 84.027/84.027X/84.173/84.173X – Special Education Cluster (IDEA) Assistance Listing: 84.425D – Elementary and Secondary School Emergency Relief Fund (ESSER II) Assistance Listing: 84.425U – Elementary and Secondary School Emergency Relief Fund (ARP ESSER) Repeat Finding: Yes Criteria: 2 CFR 200.303 requires that a non-federal entity must establish and maintain effective internal control over a federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statues, regulations, and the terms and conditions of the federal award. 2 CFR 200.334 requires subrecipients to retain all Federal award records for three years from the date of submission of their final financial report. For awards that are renewed quarterly or annually, the recipient and subrecipient must retain records for three years from the date of submission of their quarterly or annual financial report, respectively. Records to be retained include but are not limited to financial records, supporting documentation, and statistical records. Federal agencies or pass-through entities may not impose any other record retention requirements except records must be retained until all litigation, claims, or audit findings involving the records have been resolved and final action taken if any litigation, claim, or audit is started before the expiration of the three-year period. Condition: As part of our statistically valid random sample of sixty non-payroll disbursements from the District’s grant expenditures from major programs, we observed the following instances where information required to ensure that these expenditures fulfilled requirements of 2 CFR Part 200 as follows was not obtained by the District or was otherwise unavailable for our examination: Sixteen instances where there was no documentation to determine the District obtained the required information to ensure that the vendor was not suspended or debarred. One instance where there was no invoice or credit memo to support the transaction. Numerous instances where an invoice was not included in the paid invoice. These invoices were made available to us for our examination on our fourth request Context/ Perspective: This finding is based on our statistically valid random sample of sixty non-payroll cash disbursements charged to major programs of the District. Effect: Failure to follow the federal and state requirements could affect future eligibility for federal award programs or could result in a loss or misappropriation of public assets. Questioned Costs: None Recommendation: We recommend that the District implement additional internal controls as necessary to ensure that proper records are maintained to adequately document its expenditures charged to federal grant programs. Views of Responsible Officials: The Auditee’s Corrective Action Plan lists the District’s response to the findings.
Corrective Action: Child Nutrition will provide proof of documentation on all vendors illustration that they are not suspended or debarred. Also, invoices will be a part of the procurement packet. lt will be uploaded to the financial software system for primary filing and filed physically as a secondary method. Avery Johnson, Business Manager Robert Sanders, Superintendent Linda Little, Child Nutrition Director Corrective Action Start Date: February 18, 2025
2023-005
Significant Deficiency Other Noncompliance Program: Assistance Listing: 10.553/10.555 – Child Nutrition Cluster Assistance Listing: 84.010A - Title I Grants To Local Educational Agencies Assistance Listing: 84.027/84.027X/84.173/84.173X – Special Education Cluster (IDEA) Repeat Finding: Yes Criteria: Section 2 CFR 200 and other federal regulations require that payroll expenditures for a grant be documented with accurate records reflecting the work performed by each employee. This includes maintaining time sheets, pay stubs, and other payroll records to ensure charges are allowable, accurate, and properly allocated to the specific grant. These records must be kept for at least three years after the final financial report is submitted. Subgrantees must also ensure that employees paid with federal funds maintain time distribution records, known as time and effort reports. Specifically, Section 200.430 states: “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the changes are accurate, allowable, and properly allocated. Condition: The District’s its present internal control policies and procedures are not sufficient to ensure compliance with controls contained in the District’s Federal Programs Procedural Handbook as well as requirements contained in Section 2 CFR 200. As a result of our statistically valid random sample of forty payroll disbursements included in grant expenditures for the major federal programs, we observed the following: One instance where the salary approved by the board was more than the salary paid to the employee. One instance where an employee’s time sheets were not approved by their direct supervisor. Six instances where we were unable to observe the required semi-annual certifications for employees working under a single cost objective. Two instances where we were unable to observe pro-rated timesheets for employees that work on multiple cost objectives. Context/ Perspective: This finding is a result of our statistically valid random sample of forty payroll cash disbursements for single audit purposes. Cause: The cause is likely a failure to monitor and fulfill the District’s present internal controls. Effect: Failure to follow the federal requirements could affect future eligibility for federal award programs or could result in a loss or misappropriation of public assets. Questioned Costs: None Recommendation: We recommend that the District implement additional internal controls to ensure that the District maintains the required payroll documentation as well as the required semi-annual certifications necessary for employees who work on a single cost objective and are paid through federal grants and prorated timesheets that are necessary for employees who work on multiple cost objectives. Views of Responsible Officials: The Auditee’s Corrective Action Plan lists the District’s response to the findings.
Corrective Action: The district will strengthen internal controls on the employee contract and employee board approval process. There will be checks and balances between Human Resources and the Business Office before any recommendations are presented to the board. Avery Johnson, Business Manager Robert Sanders, Superintendent Corrective Action Start Date: February 18, 2025
2023-006
Significant Deficiency Other Noncompliance Program: Assistance Listing: 10.553/10.555 – Child Nutrition Cluster Assistance Listing: 84.425D – Elementary and Secondary School Emergency Relief Fund (ESSER II) Repeat Finding: No Criteria: 2 CFR 200.303 requires that a non-federal entity establish, document and maintain effective internal control over a federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statues, regulations, and the terms and conditions of the federal award. These internal controls should align with the guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control-Integrated Framework” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). 7 CFR 210.14(g) also requires school food authorities to follow fair and consistent methodologies to identify and allocate allowable indirect costs to the nonprofit school food service account, in accordance with 2 CFR part 200 as implemented by 2 CFR part 400. Condition: Our procedures indicate that the District’s internal control system is inadequate for ensuring that indirect costs charged to various federal grant programs are adequately documented and accurately calculated. Specifically: Child Nutrition Cluster: The District could not provide documentation of its calculation to support the $25,000 per quarter requested as reimbursement for indirect costs. Elementary and Secondary School Emergency Relief (ESSER II): The District used an indirect cost rate from a prior year to calculate indirect costs charged to the ESSER II program which resulted in an overcharge of $68,829. Our procedures indicate that the District’s internal control system is insufficient to ensure that the indirect cost charged to the program is accurately calculated and based on calculations that meet the requirements outlined in Sections 2 CFR 200.303, 2 CFR 200.414 and Appendix VII to Part 200. Context/ Perspective: This finding arises from our audit procedures on internal control, where attempted to obtain documentation of the District's calculation and subsequent approval of reimbursement for indirect costs as well as other procedures performed by us recalculating indirect costs charged to certain federal grant programs. Cause: The District lacks the necessary internal controls to ensure that requests for reimbursement of indirect costs are accurately calculated, properly documented and approved by the appropriate director. Effect: The lack of adequate internal controls over the calculation of indirect cost reimbursement may increase the risk of misappropriation or loss of public funds. It could also result in inappropriate charges to the federal award, potentially leading to disallowed costs being applied to the program. Questioned Costs: $68,829 (Elementary and Secondary School Emergency Relief II) Recommendation: The District should implement stronger internal controls to ensure that indirect cost reimbursements are accurately calculated, properly documented, and approved by the appropriate federal grant program director. Views of Responsible Officials: The Auditee’s Corrective Action Plan lists the District’s response to the findings.
Corrective Action: The Business Manager will calculate the indirect \ cost rate using the rate provided by MDE for the expenditures occurred. The calculation will be reviewed and signed off on by the Federal Programs Director and Child Nutrition Director. This calculation will take place at year end once expenditures are booked. Avery Johnson, Business Manager Robert Sanders, Superintendent Corrective Action Start Date: February 18, 2025
Significant Deficiency Other Noncompliance Program: Assistance Listing: 10.553/10.555 – Child Nutrition Cluster Repeat Finding: No Criteria: Section 7 CFR 210.8 requires the school food authority (SFA) to establish internal controls to ensure the accuracy of meal counts before submitting the monthly Claim for Reimbursement. These controls include: On-site Review: Each SFA with multiple schools must conduct at least one on-site review each school year, prior to February 1, of the meal counting and claiming system for each school. The review attempts to identify discrepancies in meal counts and compares daily meal data to identify any issues. If problems are found, corrective action must be implemented, and a follow-up review must occur within 45 days to confirm resolution. The review ensures that the meal count system is accurate and compliant with state and federal regulations. Claims Review Process: Before submitting the Claim for Reimbursement, the SFA must review the lunch count data for each school to verify the accuracy of the claims. The goal is to ensure that only the correct number of reimbursable free, reduced price, and paid meals served to eligible children are included in the claim. Condition: Our procedures indicated that the District’s internal control system is inadequate for ensuring for compliance with federal requirements for preparing claims for reimbursements in the food service program. In performing our procedures, the District did not provide supporting documentation for the month of August which the director stated was prepared using manual calculations because the point-of-sale system was not operational for that month. Our procedures also identified several input errors for several months in entering meals served for individual schools that qualify under the Community Eligibility Program (CEP) for several other months. Context/ Perspective: This finding is a result of our audit procedures over internal control and compliance for one hundred percent of claims for reimbursement in the food service program. Cause: The District lacks the necessary internal controls to ensure that claims for reimbursement for meals served are accurately calculated, properly documented and approved by the food service director. Effect: The lack of adequate internal controls over claims for reimbursement for food service may increase the risk of misappropriation or loss of public funds. It could also result in inappropriate charges to the federal award, potentially leading to disallowed costs being applied to the program. Questioned Costs: None Recommendation: The District should implement additional internal controls to ensure that claims for reimbursements for the food service program are accurately calculated, properly documented, and approved by the food service director. Views of Responsible Officials: The Auditee’s Corrective Action Plan lists the District’s response to the findings.
Corrective Action: Child Nutrition will incorporate separation of duties when calculating the reimbursement for meals. At least one on—site review of the meal counting and claiming system for each school. Avery Johnson, Business Manager Robert Sanders, Superintendent Corrective Action Start Date: February 18, 2025
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 6, 2024. 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 June 6, 2025, which was (440 days ago).
What is a management decision? →Material Weakness Material Noncompliance Program: Assistance Listing 84.010A - Title I Grants To Local Educational Agencies (Title I, Part A of the ESEA) Assistance Listing: 84.027/84.173 – Special Education Cluster (IDEA) Assistance Listing 84.425U – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP ESSER) Repeat Finding: No Criteria: 2 CFR 200.302 requires that a non-federal entity’s financial management system must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions. This section further requires the tracing of funds to a level of expenditure adequate to establish that such funds have been used according to the federal statutes, regulations, and the terms and conditions of the federal award, including a comparison of expenditures with budget amounts for each federal award. 2 CFR 200.303 requires that a non-federal entity must establish and maintain effective internal control over a federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statues, regulations, and the terms and conditions of the federal award. Condition: The District’s internal controls over budgeting for federal grants are insufficient to ensure compliance with federal regulations and to stay within the budgetary limits established by the federal awards, as specified in the Mississippi Comprehensive Automated Performance-based System (MCAPS), administered through the Mississippi Department of Education. Specifically, the District has not adequately adhered to budgeting restraints outlined for its federal grants. Our audit procedures identified the following instances where actual expenditures appear to exceed the budgeted amounts: • Twelve-line items in the Title I grants, totaling $104,453.87. • Seven-line items in the ARP ESSER grant, totaling $259,335.59. • Two-line items in the Special Education IDEA Part B grant, totaling $6,499.58. Context/ Perspective: This finding is a result of our budget to actual comparisons for federal grant purposes of major programs and the conditions cited appear to be a systematic issue. Cause: The District did not properly monitor budget limits established in MCAPS to ensure that budgeting requirements were fulfilled. Effect: Failure to remain within established budget limits in MCAPS could affect future eligibility for federal award programs or result in a loss or misappropriation of public assets. Questioned Costs: $370,289.04 Recommendation: The District should establish additional internal controls to ensure that it remains within budget limits for each grant maintained in MCAPS. Views of Responsible Officials: The Auditee’s Corrective Action Plan on pages 99-100 lists the District’s response to the findings.
Finding 2023-003 Corrective Action: Before any expenditure is obligated, all revisions/amendments will be approved in MCAPS first. The business Manager, Federal Programs Director, and Superintendent will ensure MDE's approval is tangible before any obligations. We will implement a tool that allows this process to be measured daily. Responsible Parties: Avery Johnson, Business Manager Robert Sanders, Superintendent Tiffany Lanier, Federal Programs Director Corrective Action Start Date: October 31, 2024
Material Weakness Material Noncompliance Program: Assistance Listing: 84.425D – Elementary and Secondary School Emergency Relief Fund Repeat Finding: No Criteria: Under 2 CFR Part 200, entities receiving federal funds must follow the stricter of regulations between state and federal guidelines for purchasing and tracking equipment. Specifically, 2 CFR 313 requires recipients to maintain detailed property records for equipment acquired with federal awards. These records must include descriptions, identification numbers, funding sources, acquisition dates, costs, federal contribution percentages, locations, usage, conditions, and disposal information. Recipients must also update these records whenever the status of the property changes. Specifically, the Mississippi Public School Asset Management Manual requires school districts to maintain current inventories of property items valued at $1,000 or more. Additionally, other items, such as cameras, camera equipment, televisions, computers and computer equipment equal to or greater than $250, must be included in the inventory. Other equipment such as tools, furniture and other assets regardless of their purchase price or fair market value must be included. This also requires thorough tracking and management of school assets. Condition: The District’s internal controls over fixed asset inventory were inadequate to ensure that the District followed its internal control policies on fixed assets, which require all assets above a certain threshold and others regardless of cost to be listed in its fixed asset system. As a result, we observed approximately $260,627 in equipment purchased with federal grant (ESSER II) that was not properly included in the District’s fixed asset system. Context/ Perspective: This finding is a result of our statistically valid random sample of forty fixed assets inventory observation for single audit purposes and the conditions cited appear to be a systematic issue. Cause: The District’s internal control system is inadequate to ensure that the fixed asset system fulfilled the requirements of the current District internal control policy, “Fixed Asset Accountability” is inadequate. Effect: Failure to follow the federal and state requirements could affect future eligibility for federal award programs or could result in a loss or misappropriation of public assets. Questioned Costs: None Recommendation: We recommend that the District implement additional internal controls to improve the monitoring activities element of its current internal control system which will ensure that it fulfills the standards for Federal requirements of “Equipment and Real Property Management” contained in the U. S. Code of Federal Regulations, Title 2, Subtitle A, Chapter II, Part 200, Subpart D, section 200.313(d)(1). Views of Responsible Officials: The Auditee’s Corrective Action Plan on pages 99-100 lists the District’s response to the findings.
Corrective Action: The district will ensure fixed asset personnel will review all purchases that are assets during the PO process. Also, quarterly and during year-end-close, all assets purchased will be reconciled to the general ledger and fixed asset module. Responsible Parties: Avery Johnson, Business Manager Robert Sanders, Superintendent Corrective Action Start Date: October 31, 2024
Material Weakness Material Noncompliance Program: Assistance Listing 84.010A - Title I Grants To Local Educational Agencies (Title I, Part A of the ESEA) Assistance Listing: 84.027/84.173 – Special Education Cluster (IDEA) Assistance Listing: 84.425D – Elementary and Secondary School Emergency Relief Fund Assistance Listing 84.425U – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP ESSER) Repeat Finding: No Criteria: 2 CFR 200.302 requires that a non-federal entity’s financial management system must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions. This section further requires the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the federal statutes, regulations, and the terms and conditions of the federal award, including a comparison of expenditures with budget amounts for each federal award. 2 CFR 200.303 requires that a non-federal entity must establish and maintain effective internal control over a federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statues, regulations, and the terms and conditions of the federal award. Condition: As part of our audit procedures over expenditures, we observed approximately ten instances where the required supporting documentation to support an expenditure was missing or unavailable. Furthermore, we observed one instance where an expenditure was incorrectly charged to a function and object code, was not budgeted for in related grant budget. Context/ Perspective: This finding is based on our statistically valid random sample of forty cash disbursements totaling $890,529 charged to major programs for single audit purposes and the conditions cited appear to be a systematic issue. Questioned Costs: Projected Questioned Costs: $1,323,439.41 - 84.425D/U – Elementary and Secondary School Emergency Relief $441,065.61 - 84.027/84.173 – Special Education Cluster (IDEA) $1,526.67 - 84.010A - Title I Grants To Local Educational Agencies (Title I, Part of the ESEA) Questioned Cost of Sampled Items: $35,425.09 - 84.425D/U – Elementary and Secondary School Emergency Relief $11,325.72 - 84.027/84.173 – Special Education Cluster (IDEA) $7.33 - 84.010A - Title I Grants To Local Educational Agencies (Title I, Part of the ESEA) Recommendation: We recommend that the District implement additional internal controls as necessary to ensure that proper records are maintained to document its expenditures charged to federal grant programs. We also recommend that the District implement additional internal controls as necessary to ensure that expenditures are charged to the appropriate budget categories in the Mississippi Comprehensive Automated Performance-based System (MCAPS) of the District which is administered through the Mississippi Department of Education. Views of Responsible Officials: The Auditee’s Corrective Action Plan on pages 99-100 lists the District’s response to the findings.
Corrective Action: The district will ensure that all supporting documents will be stored electronically first and stored physically as a secondary option. Each department will be responsible for maintaining a copy of all supporting documentation. All checks and contracts will be included in the procurement packets for all expenditure. We are currently implementing this process and strengthening internal controls. Responsible Parties: Avery Johnson, Business Manager Robert Sanders, Superintendent Corrective Action Start Date: October 31, 2024
Significant Deficiency Other Noncompliance Program: Assistance Listing 84.010A - Title I Grants To Local Educational Agencies (Title I, Part A of the ESEA) Assistance Listing: 84.425D – Elementary and Secondary School Emergency Relief Fund Assistance Listing 84.425U – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP ESSER) Repeat Finding: No Criteria: Appendix B of 2 CFR Part 225 requires that if an employee works exclusively on a single federal award (a single cost objective), their salary charges must be supported by semi-annual certifications. These certifications must confirm the employee’s sole work on the program and be signed by the employee and approved by their supervisor. The District’s Federal Programs Procedural Handbook specifies the following: “Employees who work solely on a single cost objective will have their time and effort confirmed twice annually through the use of a Semi-Annual Certification. The employee or supervisor with first-hand knowledge of the employee’s work will certify that the time and effort expended in the prior six-month period was in accordance with the cost objective identified on the form. Semi-Annual Certifications will include the names of all individuals paid through a specified federal grant who have worked on a single cost objective in the previous six-month period. These certifications will be distributed by the Federal Programs Director for the period of July 1 through December 31 and January 1 through June 30. The Semi-Annual Certifications will be collected and reviewed by the Federal Programs Director in a timely fashion, on or about the end of the month in which they are distributed.” Condition: The District did not fulfill its present internal control policies and procedures contained in the District’s Federal Programs Procedural Handbook or Appendix B of 2 CFR Part 225. As a result, there were three instances where we were unable to observe all required semi-annual certifications for employees working under a single cost objective. Context/ Perspective: This finding is a result of our statistically valid random sample of forty cash disbursements for single audit purposes and the conditions cited appear to be an isolated issue. Cause: The cause is likely a failure to monitor and fulfill the District’s present internal controls. Effect: Failure to prepare and review time and effort reporting forms in a timely and accurate manner may lead to improper charges to the federal award which can result in disallowed costs being applied to the program. Question Costs: None Recommendation: We recommend that the District implement additional internal controls to ensure that it obtains and maintains the required semi-annual certifications required by employees who work on a single cost objective and are paid through federal grants. Views of Responsible Officials: The Auditee’s Corrective Action Plan on pages 99-100 lists the District’s response to the findings.
Finding 2023-006 Corrective Action: The district will ensure that all semi-annuals are signed as stated in the policy manual. The Business Manager will collaborate with Federal Funded directors and obtain copies of semi-annual certifications. Responsible Parties: Avery Johnson, Business Manager Robert Sanders, Superintendent Tiffany Lanier, Federal Programs Director Corrective Action Start Date: October 31, 2024
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 4, 2022. 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 January 4, 2023, which was (1324 days ago).
What is a management decision? →Program Assistance Listing No.: 10.559 Child Nutrition Cluster Passed through the Mississippi Department of Education Compliance Requirement: Procurement, Suspension and Debarment CRITERIA: Uniform Guidance requires two written quotes for the purchase of services that exceed $10,000, but are less than $250,000. It also requires that the cost be reasonable and necessary. CONDITION: The district expended an amount greater than $10,000 for services without having received written quotes for the following: ? The district expended $226,333 in the 2020-2021 FY for staffing services without having received competitive quotes for the agreement which was entered into in a prior year. CAUSE: The cause of the condition is an oversight by management. EFFECT: The effect of this condition could result in noncompliance with program requirements. QUESTIONED COST: None PREYALENCE AND CONSEQUENCE: This appears to be an isolated matter. REPEAT FINDING: Due to the timing of the audit, this is a repeat finding from the prior year. RECOMMENDATION: It is recommended that quotes be received when the purchase of services are greater than $10,000 but are less than $250,000. VIEWS OF RESPONSIBLE OFFICIAL: See the section Auditee's Corrective Action Plan and Summary of Prior Audit Findings for the school district's response to the finding.
Corrective Action Plan a. Contact person responsible for corrective action: Sharon Harris, Executive Director of Business Services b. Description of correction action to be taken: The district no longer contracts with Staffing Solutions effective June 30, 2021. c. Anticipated completion date of corrective action: June 30, 2021
2020-006
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 22, 2021. 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 March 22, 2022, which was (1612 days ago).
What is a management decision? →Finding-no 2020-006 Program CFDA No.: 84.010, 84.027, 84.173, 10.553, 10.555, I 0.559 CFDA program title: Title I - grants to local educational agencies Special Education Cluster Child Nutrition Cluster Passed through the Mississippi Department of Education Compliance Requirement: Procurement, Suspension and Debarment CRITERIA: Uniform Guidance requires two written quotes for the purchase of services that exceed $10,000 but are less than $250,000. It also requires that the cost be reasonable and necessary. CONDITION: The district expended an amount greater than $10,000 for services and / or commodities without having received written quotes for the following: ? Special Education Cluster - the district entered into a service contract for $120,000 without having received competitive quotes. In addition, the inspection of several invoices from the vendor indicated no detail of the service provided by the vendor as stipulated by the contract agreement. ? Child Nutrition Cluster - the district expended $582,627 in the 2019-20 FY for staffing services without having received competitive quotes for the agreement which was entered into in a prior year. ? Title I, Basic Grants to States - the purchase of commodities with accompanying services for $17,475 was acquired without receiving competitive quotes. CAUSE: The cause of the condition is an oversight by management. EFFECT OF CONDITION: The effect of this condition could result in noncompliance with program requirements. QUESTIONED COST: None PREYALENCE OF THE AUDIT FINDING: This appears to be an isolated matter. REPEAT FINDING: Not a repeat finding. RECOMMENDATION: It is recommended that quotes be received when required and that invoices be detailed as specified by the service agreement. 81
Corrective Action Plan a. Contact person responsible for corrective action: Sharon Harris, Executive Director of Business Services, Stacy Peeler, Purchasing Manager, Kyseta Warner, Director of Exceptional Education, Yvette Scott, Federal Programs, Coordinator, and Linda Little, Child Nutrition Coordinator b. Description of correction action to be taken: The district will retrain Exceptional Education, Title I, and Child Nutrition administrators and their Bookkeepers on Federal Purchasing laws and procedures. Vv1hereas there is an approval process that tl1e Administrator is required to review and approve all purchases and verify supporting documents. The requisition is then reviewed by the Purchasing Manager and Executive Director of Business Services to assure two quotes are obtained if purchases of services exceed $10,000 but are less than $250,000. Effective July 1; 2021, the Child Nutrition department no longer uses a staffing services company. c. Anticipated completion date of corrective action: October 15, 2021 86
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 27, 2020. 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 March 27, 2021, which was (1972 days ago).
What is a management decision? →2019-009 Program CFDA No.: 10.553 10.555 10.559 CFDA program title: Child Nutrition Cluster Passed through the Mississippi Department of Education Compliance Requirement; Special Provision - Paid Lunch Equity CRITERIA: The school district is required to perform a paid lunch equity calculation each year to determine whether or not there should be an increase in paid meal prices for students. CONDITION: School district management was unable to locate any documentation that confirmed the paid lunch equity calculation had been perform or an exemption to the requirement had been obtained from the Mississippi Department of Education. CAUSE: The cause of the condition is a failure of controls to properly secure records and documents that support required procedures had been performed. EFFECT OF CONDITION: The cause of the condition could result in noncompliance with program requirements. QUESTIONED COST: There are no questioned cost. PREY ALENCE OF FINDING: This finding seems to be an isolated incident. REPEAT FINDING FROM PRIOR AUDIT: This is not a prior year finding. RECOMMENDATION: It is recommended that the calculation of the paid lunch equity be maintained and kept in a secure location. VIEWS OF RESPONSIBLE OFFICIAL: In agreement. See district's response in the Corrective Action Plan contained within this report. 80
Finding 2019-009 Corrective Action Plan a. Contact person responsible for corrective action: Sharon Harris, Executive Director of Business Services; Wanda Brandon, Assistant Director of Child Nutrition b. Description of correction action to be taken: For the FY-20-21 the district submitted the documentation to be. exempt for the Paid Lunch Equity (PLE) requirement as described in 7CFR 210.14( e). The waiver request was approved by The Office of Child? Nutrition. c. Anticipated completion date of corrective action: September l, 2020
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 15, 2019. 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 December 15, 2019, which was (2440 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2017-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 31, 2018. 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 January 31, 2019, which was (2758 days ago).
What is a management decision? →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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