FAC Explorer

Audit 18497

FY End
2022-06-30
Total Expended
$15.57M
Findings
8
Programs
17
Organization: Hattiesburg Public School District (MS)
Year: 2022 Accepted: 2023-03-06
Auditor: Suzanne E Smith CPA PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
22096 2022-001 Significant Deficiency - B
22097 2022-001 Significant Deficiency - B
22098 2022-001 Significant Deficiency - B
22099 2022-001 Significant Deficiency - B
598538 2022-001 Significant Deficiency - B
598539 2022-001 Significant Deficiency - B
598540 2022-001 Significant Deficiency - B
598541 2022-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $3.88M Yes 1
84.425 Education Stabilization Fund $2.12M Yes 1
84.027 Special Education_grants to States $1.40M Yes 1
10.553 School Breakfast Program $621,853 - 0
84.367 Improving Teacher Quality State Grants $342,511 - 0
84.424 Student Support and Academic Enrichment Program $316,444 - 0
10.555 National School Lunch Program $314,600 - 0
10.559 Summer Food Service Program for Children $133,629 - 0
84.048 Career and Technical Education -- Basic Grants to States $80,783 - 0
12.000 Reserve Officers' Training Corps $70,098 - 0
84.173 Special Education_preschool Grants $45,631 Yes 1
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $42,449 - 0
84.365 English Language Acquisition State Grants $27,983 - 0
93.778 Medical Assistance Program $24,132 - 0
84.377 School Improvement Grants $11,742 - 0
10.560 State Administrative Expenses for Child Nutrition $9,456 - 0
96.001 Social Security_disability Insurance $1,204 - 0

Contacts

Name Title Type
QYKFXSVFQR83 Jennifer Clanton Auditee
6015825078 Smith Suzanne Auditor
No contacts on file

Notes to SEFA

Accounting Policies: (1)Basis of PresentationThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Hattiesburg Public 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 Hattiesburg Public School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Hattiesburg Public School District.(2)Summary of Significant Accounting PoliciesExpenditures reported on the Schedule are reported on 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 prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Finding 2022-001. 84.425D COVID-19 ? Elementary & Secondary School Emergency Relief Fund ARP III; 84.027 Special Education ? Grants to States and 84.173 Special Education ? Preschool Grants; and 84.010 Title I Grants to Local Educational Agencies - Cost Principles (Contract Provisions for Non-Federal Entity Contracts Under Federal Awards). Criteria: Appendix II to 2 CFR 200 ? Contract Provisions for Non-Federal Entity Contracts Under Federal Awards requires that all contracts in excess of $10,000 must address termination for cause and for convenience by the non-Federal entity, including the manner by which it will be affected and the basis for settlement. Condition: Our testing of nonpayroll expenditures showed contractual service agreements for educational consulting services and special education therapy and consulting services that did not contain language that addresses termination for cause and for convenience by the school district, including the manner by which it will be affected and the basis for settlement. Cause: The school district did not realize that the contract element was required. Effect: The contracts did not comply with all contract provisions outlined in Appendix II to 2 CFR 200. Questioned Costs: None Perspective: We identified five (5) vendors providing services under Federal awards whose contracts did not contain the contract provisions regarding termination for cause and for convenience. Recommendation: The district should familiarize itself with the requirements of Appendix II to Part 200 ? Contract Provisions for Non-Federal Entity Contracts Under Federal Awards and provide a thorough review of each contract in excess of $10,000 before approving the contract, checking for appropriate provision wording. Views of Responsible Officials: The views of district administration are outlined in the Auditee?s Correction Plan.
Finding 2022-001
Finding 2022-001. 84.425D COVID-19 ? Elementary & Secondary School Emergency Relief Fund ARP III; 84.027 Special Education ? Grants to States and 84.173 Special Education ? Preschool Grants; and 84.010 Title I Grants to Local Educational Agencies - Cost Principles (Contract Provisions for Non-Federal Entity Contracts Under Federal Awards). Criteria: Appendix II to 2 CFR 200 ? Contract Provisions for Non-Federal Entity Contracts Under Federal Awards requires that all contracts in excess of $10,000 must address termination for cause and for convenience by the non-Federal entity, including the manner by which it will be affected and the basis for settlement. Condition: Our testing of nonpayroll expenditures showed contractual service agreements for educational consulting services and special education therapy and consulting services that did not contain language that addresses termination for cause and for convenience by the school district, including the manner by which it will be affected and the basis for settlement. Cause: The school district did not realize that the contract element was required. Effect: The contracts did not comply with all contract provisions outlined in Appendix II to 2 CFR 200. Questioned Costs: None Perspective: We identified five (5) vendors providing services under Federal awards whose contracts did not contain the contract provisions regarding termination for cause and for convenience. Recommendation: The district should familiarize itself with the requirements of Appendix II to Part 200 ? Contract Provisions for Non-Federal Entity Contracts Under Federal Awards and provide a thorough review of each contract in excess of $10,000 before approving the contract, checking for appropriate provision wording. Views of Responsible Officials: The views of district administration are outlined in the Auditee?s Correction Plan.
Finding 2022-001
Finding 2022-001. 84.425D COVID-19 ? Elementary & Secondary School Emergency Relief Fund ARP III; 84.027 Special Education ? Grants to States and 84.173 Special Education ? Preschool Grants; and 84.010 Title I Grants to Local Educational Agencies - Cost Principles (Contract Provisions for Non-Federal Entity Contracts Under Federal Awards). Criteria: Appendix II to 2 CFR 200 ? Contract Provisions for Non-Federal Entity Contracts Under Federal Awards requires that all contracts in excess of $10,000 must address termination for cause and for convenience by the non-Federal entity, including the manner by which it will be affected and the basis for settlement. Condition: Our testing of nonpayroll expenditures showed contractual service agreements for educational consulting services and special education therapy and consulting services that did not contain language that addresses termination for cause and for convenience by the school district, including the manner by which it will be affected and the basis for settlement. Cause: The school district did not realize that the contract element was required. Effect: The contracts did not comply with all contract provisions outlined in Appendix II to 2 CFR 200. Questioned Costs: None Perspective: We identified five (5) vendors providing services under Federal awards whose contracts did not contain the contract provisions regarding termination for cause and for convenience. Recommendation: The district should familiarize itself with the requirements of Appendix II to Part 200 ? Contract Provisions for Non-Federal Entity Contracts Under Federal Awards and provide a thorough review of each contract in excess of $10,000 before approving the contract, checking for appropriate provision wording. Views of Responsible Officials: The views of district administration are outlined in the Auditee?s Correction Plan.
Finding 2022-001
Finding 2022-001. 84.425D COVID-19 ? Elementary & Secondary School Emergency Relief Fund ARP III; 84.027 Special Education ? Grants to States and 84.173 Special Education ? Preschool Grants; and 84.010 Title I Grants to Local Educational Agencies - Cost Principles (Contract Provisions for Non-Federal Entity Contracts Under Federal Awards). Criteria: Appendix II to 2 CFR 200 ? Contract Provisions for Non-Federal Entity Contracts Under Federal Awards requires that all contracts in excess of $10,000 must address termination for cause and for convenience by the non-Federal entity, including the manner by which it will be affected and the basis for settlement. Condition: Our testing of nonpayroll expenditures showed contractual service agreements for educational consulting services and special education therapy and consulting services that did not contain language that addresses termination for cause and for convenience by the school district, including the manner by which it will be affected and the basis for settlement. Cause: The school district did not realize that the contract element was required. Effect: The contracts did not comply with all contract provisions outlined in Appendix II to 2 CFR 200. Questioned Costs: None Perspective: We identified five (5) vendors providing services under Federal awards whose contracts did not contain the contract provisions regarding termination for cause and for convenience. Recommendation: The district should familiarize itself with the requirements of Appendix II to Part 200 ? Contract Provisions for Non-Federal Entity Contracts Under Federal Awards and provide a thorough review of each contract in excess of $10,000 before approving the contract, checking for appropriate provision wording. Views of Responsible Officials: The views of district administration are outlined in the Auditee?s Correction Plan.
Finding 2022-001
Finding 2022-001. 84.425D COVID-19 ? Elementary & Secondary School Emergency Relief Fund ARP III; 84.027 Special Education ? Grants to States and 84.173 Special Education ? Preschool Grants; and 84.010 Title I Grants to Local Educational Agencies - Cost Principles (Contract Provisions for Non-Federal Entity Contracts Under Federal Awards). Criteria: Appendix II to 2 CFR 200 ? Contract Provisions for Non-Federal Entity Contracts Under Federal Awards requires that all contracts in excess of $10,000 must address termination for cause and for convenience by the non-Federal entity, including the manner by which it will be affected and the basis for settlement. Condition: Our testing of nonpayroll expenditures showed contractual service agreements for educational consulting services and special education therapy and consulting services that did not contain language that addresses termination for cause and for convenience by the school district, including the manner by which it will be affected and the basis for settlement. Cause: The school district did not realize that the contract element was required. Effect: The contracts did not comply with all contract provisions outlined in Appendix II to 2 CFR 200. Questioned Costs: None Perspective: We identified five (5) vendors providing services under Federal awards whose contracts did not contain the contract provisions regarding termination for cause and for convenience. Recommendation: The district should familiarize itself with the requirements of Appendix II to Part 200 ? Contract Provisions for Non-Federal Entity Contracts Under Federal Awards and provide a thorough review of each contract in excess of $10,000 before approving the contract, checking for appropriate provision wording. Views of Responsible Officials: The views of district administration are outlined in the Auditee?s Correction Plan.
Finding 2022-001
Finding 2022-001. 84.425D COVID-19 ? Elementary & Secondary School Emergency Relief Fund ARP III; 84.027 Special Education ? Grants to States and 84.173 Special Education ? Preschool Grants; and 84.010 Title I Grants to Local Educational Agencies - Cost Principles (Contract Provisions for Non-Federal Entity Contracts Under Federal Awards). Criteria: Appendix II to 2 CFR 200 ? Contract Provisions for Non-Federal Entity Contracts Under Federal Awards requires that all contracts in excess of $10,000 must address termination for cause and for convenience by the non-Federal entity, including the manner by which it will be affected and the basis for settlement. Condition: Our testing of nonpayroll expenditures showed contractual service agreements for educational consulting services and special education therapy and consulting services that did not contain language that addresses termination for cause and for convenience by the school district, including the manner by which it will be affected and the basis for settlement. Cause: The school district did not realize that the contract element was required. Effect: The contracts did not comply with all contract provisions outlined in Appendix II to 2 CFR 200. Questioned Costs: None Perspective: We identified five (5) vendors providing services under Federal awards whose contracts did not contain the contract provisions regarding termination for cause and for convenience. Recommendation: The district should familiarize itself with the requirements of Appendix II to Part 200 ? Contract Provisions for Non-Federal Entity Contracts Under Federal Awards and provide a thorough review of each contract in excess of $10,000 before approving the contract, checking for appropriate provision wording. Views of Responsible Officials: The views of district administration are outlined in the Auditee?s Correction Plan.
Finding 2022-001
Finding 2022-001. 84.425D COVID-19 ? Elementary & Secondary School Emergency Relief Fund ARP III; 84.027 Special Education ? Grants to States and 84.173 Special Education ? Preschool Grants; and 84.010 Title I Grants to Local Educational Agencies - Cost Principles (Contract Provisions for Non-Federal Entity Contracts Under Federal Awards). Criteria: Appendix II to 2 CFR 200 ? Contract Provisions for Non-Federal Entity Contracts Under Federal Awards requires that all contracts in excess of $10,000 must address termination for cause and for convenience by the non-Federal entity, including the manner by which it will be affected and the basis for settlement. Condition: Our testing of nonpayroll expenditures showed contractual service agreements for educational consulting services and special education therapy and consulting services that did not contain language that addresses termination for cause and for convenience by the school district, including the manner by which it will be affected and the basis for settlement. Cause: The school district did not realize that the contract element was required. Effect: The contracts did not comply with all contract provisions outlined in Appendix II to 2 CFR 200. Questioned Costs: None Perspective: We identified five (5) vendors providing services under Federal awards whose contracts did not contain the contract provisions regarding termination for cause and for convenience. Recommendation: The district should familiarize itself with the requirements of Appendix II to Part 200 ? Contract Provisions for Non-Federal Entity Contracts Under Federal Awards and provide a thorough review of each contract in excess of $10,000 before approving the contract, checking for appropriate provision wording. Views of Responsible Officials: The views of district administration are outlined in the Auditee?s Correction Plan.
Finding 2022-001
Finding 2022-001. 84.425D COVID-19 ? Elementary & Secondary School Emergency Relief Fund ARP III; 84.027 Special Education ? Grants to States and 84.173 Special Education ? Preschool Grants; and 84.010 Title I Grants to Local Educational Agencies - Cost Principles (Contract Provisions for Non-Federal Entity Contracts Under Federal Awards). Criteria: Appendix II to 2 CFR 200 ? Contract Provisions for Non-Federal Entity Contracts Under Federal Awards requires that all contracts in excess of $10,000 must address termination for cause and for convenience by the non-Federal entity, including the manner by which it will be affected and the basis for settlement. Condition: Our testing of nonpayroll expenditures showed contractual service agreements for educational consulting services and special education therapy and consulting services that did not contain language that addresses termination for cause and for convenience by the school district, including the manner by which it will be affected and the basis for settlement. Cause: The school district did not realize that the contract element was required. Effect: The contracts did not comply with all contract provisions outlined in Appendix II to 2 CFR 200. Questioned Costs: None Perspective: We identified five (5) vendors providing services under Federal awards whose contracts did not contain the contract provisions regarding termination for cause and for convenience. Recommendation: The district should familiarize itself with the requirements of Appendix II to Part 200 ? Contract Provisions for Non-Federal Entity Contracts Under Federal Awards and provide a thorough review of each contract in excess of $10,000 before approving the contract, checking for appropriate provision wording. Views of Responsible Officials: The views of district administration are outlined in the Auditee?s Correction Plan.