FAC Explorer

Audit 23807

FY End
2022-06-30
Total Expended
$43.80M
Findings
2
Programs
12
Organization: Desoto County School District (MS)
Year: 2022 Accepted: 2023-04-24
Auditor: Charles L Shivers CPA LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
34942 2022-001 Significant Deficiency - AB
611384 2022-001 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $17.76M Yes 1
84.425 Education Stabilization Fund $9.60M Yes 0
84.027 Special Education_grants to States $7.18M - 0
84.010 Title I Grants to Local Educational Agencies $6.63M - 0
84.367 Improving Teacher Quality State Grants $1.10M - 0
84.424 Student Support and Academic Enrichment Program $328,973 - 0
84.365 English Language Acquisition State Grants $252,964 - 0
84.048 Career and Technical Education -- Basic Grants to States $250,911 - 0
84.173 Special Education_preschool Grants $244,441 - 0
12.000 Reserve Officers' Training Corps $214,777 - 0
93.778 Medical Assistance Program $138,614 - 0
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $93,394 - 0

Contacts

Name Title Type
H9TLZN1EVWE9 Stacey Graves Auditee
6624295271 Charles L Shivers, CPA Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures 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 Assisting Listing Number No. 10.555 Program title: National school lunch program ? seamless summer option Passed through the Mississippi Department of Education Compliance Requirement Allowable Cost / Cost Principles CRITERIA: The 2021-22 fiscal year calculation of indirect cost on the child nutrition program should be based on the adjusted expenditures for the current grant year, i.e., the 2021-22 grant year. CONDITION: The district calculated indirect cost based on adjusted expenditures for the child nutrition program for the current grant year and the previous two grant years. This resulted in an excess amount of indirect cost being charged to the child nutrition program. CAUSE: The cause of the condition was an error by management. EFFECT: The effect of the condition resulted in $605,187 excess indirect cost being charged to the federal program. QUESTIONED COSTS: $605,187 PERSPECTIVE FOR JUDGING THE PREVALENCE AND CONSEQUENCE OF THE AUDIT FINDING: This is an isolated matter. REPEAT OF A FINDING: This is not a repeat finding. RECOMMENDATION: It is recommended that indirect cost for the child nutrition program be calculated using the current grant year adjusted expenditures. VIEWS OF RESPONSIBLE OFFICIAL: See management?s response in the Corrective Action Plan.
Finding 2022-001
Finding 2022-001 Assisting Listing Number No. 10.555 Program title: National school lunch program ? seamless summer option Passed through the Mississippi Department of Education Compliance Requirement Allowable Cost / Cost Principles CRITERIA: The 2021-22 fiscal year calculation of indirect cost on the child nutrition program should be based on the adjusted expenditures for the current grant year, i.e., the 2021-22 grant year. CONDITION: The district calculated indirect cost based on adjusted expenditures for the child nutrition program for the current grant year and the previous two grant years. This resulted in an excess amount of indirect cost being charged to the child nutrition program. CAUSE: The cause of the condition was an error by management. EFFECT: The effect of the condition resulted in $605,187 excess indirect cost being charged to the federal program. QUESTIONED COSTS: $605,187 PERSPECTIVE FOR JUDGING THE PREVALENCE AND CONSEQUENCE OF THE AUDIT FINDING: This is an isolated matter. REPEAT OF A FINDING: This is not a repeat finding. RECOMMENDATION: It is recommended that indirect cost for the child nutrition program be calculated using the current grant year adjusted expenditures. VIEWS OF RESPONSIBLE OFFICIAL: See management?s response in the Corrective Action Plan.