FAC Explorer

Audit 15449

FY End
2022-06-30
Total Expended
$3.53M
Findings
6
Programs
14
Organization: Carroll County School District (MS)
Year: 2022 Accepted: 2024-02-05
Auditor: Watkins Ward and Stafford PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
11599 2022-004 Significant Deficiency Yes B
11600 2022-004 Significant Deficiency Yes B
11601 2022-004 Significant Deficiency Yes B
588041 2022-004 Significant Deficiency Yes B
588042 2022-004 Significant Deficiency Yes B
588043 2022-004 Significant Deficiency Yes B

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $690,148 Yes 1
84.425 Education Stabilization Fund $584,195 Yes 0
84.287 Twenty-First Century Community Learning Centers $448,764 - 0
84.010 Title I Grants to Local Educational Agencies $352,828 - 0
10.553 School Breakfast Program $224,938 Yes 1
84.367 Improving Teacher Quality State Grants $74,144 - 0
32.U01 The Schools and Libraries Program $61,560 - 0
84.027 Special Education_grants to States $32,644 - 0
84.048 Career and Technical Education -- Basic Grants to States $29,029 - 0
84.424 Student Support and Academic Enrichment Program $25,780 - 0
84.358 Rural Education $11,242 - 0
84.173 Special Education_preschool Grants $4,729 - 0
10.559 Summer Food Service Program for Children $2,308 Yes 1
10.560 State Administrative Expenses for Child Nutrition $2,179 - 0

Contacts

Name Title Type
HNQXRMG4ANJ7 Bret Reynolds Auditee
6622379276 Justin Keller Auditor
No contacts on file

Notes to SEFA

Title: Note 1 – Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the current financial resource measurement focus and the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in the previous year. De Minimis Rate Used: N Rate Explanation: The district has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the Carroll County School District under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Carroll County School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Carroll County School District.
Title: Note 2 – Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the current financial resource measurement focus and the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in the previous year. De Minimis Rate Used: N Rate Explanation: The district has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the current financial resource measurement focus and the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in the previous year.
Title: Note 3 – Noncash Awards – Commodities Accounting Policies: Expenditures reported on the Schedule are reported on the current financial resource measurement focus and the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in the previous year. De Minimis Rate Used: N Rate Explanation: The district has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The amount of donated commodities reported on the schedule is the value of donated commodities received by the district and reported under the National School Lunch Program Assistance listing # 10.555. The value of the commodities received during the fiscal year was $54,428.
Title: Note 4 – Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedule are reported on the current financial resource measurement focus and the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in the previous year. De Minimis Rate Used: N Rate Explanation: The district has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The district has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2022-004
Criteria Management is responsible for establishing internal controls to provide reasonable assurance that federal awards are expended only for allowable activities and that the costs of goods and services charged to federal awards are allowable and in accordance with the applicable cost principles. Condition During our test of general disbursements charged to the Child Nutrition Cluster we noted the following: • 22 instances of a purchase order dated after the purchase occurred • 10 instances of purchases lacking proper receiving documentation. Cause Supervisory personnel were not thoroughly reviewing purchase requisitions prior to cafeteria personnel ordering goods and services for the cafeteria. Supervisory personnel were not thoroughly reviewing purchases to cafeteria to ensure the goods and services were received. Effect Lack of adequate internal controls surrounding the approval of expenditures of federal funds could result in expenditures being made that are not allowable in the Child Nutrition Program. Recommendation We recommend the district implement controls and procedures to ensure that all expenditures are properly authorized and only paid after sufficient documentation has been received to ensure that all the goods and services have been received by the school district. Views of Responsible Officials We concur with the finding and recommendation.
Finding 2022-004
Criteria Management is responsible for establishing internal controls to provide reasonable assurance that federal awards are expended only for allowable activities and that the costs of goods and services charged to federal awards are allowable and in accordance with the applicable cost principles. Condition During our test of general disbursements charged to the Child Nutrition Cluster we noted the following: • 22 instances of a purchase order dated after the purchase occurred • 10 instances of purchases lacking proper receiving documentation. Cause Supervisory personnel were not thoroughly reviewing purchase requisitions prior to cafeteria personnel ordering goods and services for the cafeteria. Supervisory personnel were not thoroughly reviewing purchases to cafeteria to ensure the goods and services were received. Effect Lack of adequate internal controls surrounding the approval of expenditures of federal funds could result in expenditures being made that are not allowable in the Child Nutrition Program. Recommendation We recommend the district implement controls and procedures to ensure that all expenditures are properly authorized and only paid after sufficient documentation has been received to ensure that all the goods and services have been received by the school district. Views of Responsible Officials We concur with the finding and recommendation.
Finding 2022-004
Criteria Management is responsible for establishing internal controls to provide reasonable assurance that federal awards are expended only for allowable activities and that the costs of goods and services charged to federal awards are allowable and in accordance with the applicable cost principles. Condition During our test of general disbursements charged to the Child Nutrition Cluster we noted the following: • 22 instances of a purchase order dated after the purchase occurred • 10 instances of purchases lacking proper receiving documentation. Cause Supervisory personnel were not thoroughly reviewing purchase requisitions prior to cafeteria personnel ordering goods and services for the cafeteria. Supervisory personnel were not thoroughly reviewing purchases to cafeteria to ensure the goods and services were received. Effect Lack of adequate internal controls surrounding the approval of expenditures of federal funds could result in expenditures being made that are not allowable in the Child Nutrition Program. Recommendation We recommend the district implement controls and procedures to ensure that all expenditures are properly authorized and only paid after sufficient documentation has been received to ensure that all the goods and services have been received by the school district. Views of Responsible Officials We concur with the finding and recommendation.
Finding 2022-004
Criteria Management is responsible for establishing internal controls to provide reasonable assurance that federal awards are expended only for allowable activities and that the costs of goods and services charged to federal awards are allowable and in accordance with the applicable cost principles. Condition During our test of general disbursements charged to the Child Nutrition Cluster we noted the following: • 22 instances of a purchase order dated after the purchase occurred • 10 instances of purchases lacking proper receiving documentation. Cause Supervisory personnel were not thoroughly reviewing purchase requisitions prior to cafeteria personnel ordering goods and services for the cafeteria. Supervisory personnel were not thoroughly reviewing purchases to cafeteria to ensure the goods and services were received. Effect Lack of adequate internal controls surrounding the approval of expenditures of federal funds could result in expenditures being made that are not allowable in the Child Nutrition Program. Recommendation We recommend the district implement controls and procedures to ensure that all expenditures are properly authorized and only paid after sufficient documentation has been received to ensure that all the goods and services have been received by the school district. Views of Responsible Officials We concur with the finding and recommendation.
Finding 2022-004
Criteria Management is responsible for establishing internal controls to provide reasonable assurance that federal awards are expended only for allowable activities and that the costs of goods and services charged to federal awards are allowable and in accordance with the applicable cost principles. Condition During our test of general disbursements charged to the Child Nutrition Cluster we noted the following: • 22 instances of a purchase order dated after the purchase occurred • 10 instances of purchases lacking proper receiving documentation. Cause Supervisory personnel were not thoroughly reviewing purchase requisitions prior to cafeteria personnel ordering goods and services for the cafeteria. Supervisory personnel were not thoroughly reviewing purchases to cafeteria to ensure the goods and services were received. Effect Lack of adequate internal controls surrounding the approval of expenditures of federal funds could result in expenditures being made that are not allowable in the Child Nutrition Program. Recommendation We recommend the district implement controls and procedures to ensure that all expenditures are properly authorized and only paid after sufficient documentation has been received to ensure that all the goods and services have been received by the school district. Views of Responsible Officials We concur with the finding and recommendation.
Finding 2022-004
Criteria Management is responsible for establishing internal controls to provide reasonable assurance that federal awards are expended only for allowable activities and that the costs of goods and services charged to federal awards are allowable and in accordance with the applicable cost principles. Condition During our test of general disbursements charged to the Child Nutrition Cluster we noted the following: • 22 instances of a purchase order dated after the purchase occurred • 10 instances of purchases lacking proper receiving documentation. Cause Supervisory personnel were not thoroughly reviewing purchase requisitions prior to cafeteria personnel ordering goods and services for the cafeteria. Supervisory personnel were not thoroughly reviewing purchases to cafeteria to ensure the goods and services were received. Effect Lack of adequate internal controls surrounding the approval of expenditures of federal funds could result in expenditures being made that are not allowable in the Child Nutrition Program. Recommendation We recommend the district implement controls and procedures to ensure that all expenditures are properly authorized and only paid after sufficient documentation has been received to ensure that all the goods and services have been received by the school district. Views of Responsible Officials We concur with the finding and recommendation.