FAC Explorer

Audit 300692

FY End
2023-06-30
Total Expended
$91.85M
Findings
8
Programs
18
Organization: Jackson Public School District (MS)
Year: 2023 Accepted: 2024-03-29
Auditor: Jd CPA PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
389785 2023-001 Significant Deficiency Yes L
389786 2023-001 Significant Deficiency Yes L
389787 2023-001 Significant Deficiency Yes L
389788 2023-001 Significant Deficiency Yes L
966227 2023-001 Significant Deficiency Yes L
966228 2023-001 Significant Deficiency Yes L
966229 2023-001 Significant Deficiency Yes L
966230 2023-001 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $21.25M Yes 0
84.425U Covid-19 - Elementary and Secondary School Emergancy Relief Fund (esser Iii) $19.56M Yes 0
84.425D Covid-19 - Elementary and Secondary School Emergancy Relief Fund (esser Ii) $16.15M Yes 0
10.555 National School Lunch Program $12.49M Yes 1
84.027 Special Education_grants to States $7.06M - 0
10.553 School Breakfast Program $5.58M Yes 1
84.425D Covid-19 - Elementary and Secondary School Emergancy Relief Fund (esser I) $2.33M Yes 0
84.367 Improving Teacher Quality State Grants $1.86M - 0
84.424 Student Support and Academic Enrichment Program $1.11M - 0
84.358B Title V - Rural and Low-Income School Program (project Ignite) $881,897 - 0
12.000 Reserve Officers' Training Corps $754,741 - 0
84.215G Rise: Reading Inspires Student Excellence $700,119 Yes 0
10.559 Summer Food Service Program for Children $618,785 Yes 1
10.582 Fresh Fruit and Vegetable Program $534,852 Yes 1
84.196 Education for Homeless Children and Youth $366,480 - 0
84.048 Career and Technical Education -- Basic Grants to States $313,074 - 0
84.173 Special Education_preschool Grants $218,726 - 0
84.365 English Language Acquisition State Grants $61,899 - 0

Contacts

Name Title Type
LCDSDWLQ4VZ5 Earl Burke Auditee
6019608789 Tyrone James Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Schedule of Expenditures of Federal Awards (1) Basis of Presentation The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the Jackson Public School District under programs of the federal government for the year ended June 30, 2023. 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 Jackson Public School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Jackson Public School District. (2) Summary of Significant 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. (3) Indirect Cost Rate The Jackson Public School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. (4) Noncash Awards Donated commodities of $1,494,313 are included in the National School Lunch Program. De Minimis Rate Used: N Rate Explanation: N/A

Finding Details

Finding 2023-001
Section II: Financial Statement Findings The results of our tests did not disclose any findings related to the financial statements that are required to be reported under Government Auditing Standards. Section III: Federal Award Findings and Questioned Costs Significant deficiencies and Noncompliance. Finding 2023-001 Special Reporting Federal Program Information: U.S. Department of Education: Program Assistance Listing Numbers: 10.553; 10.555; 10.559; 10.582 Program Title: Child Nutrition Cluster Federal Award Year: June 30, 2023 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 7 CFR § 210.5(d)-.13 – Report of School Program Operations for claims reimbursement of meals served. Management is responsible for complying with the requirements of the Mississippi Department of Education’s policies and procedures manual for child nutrition programs, which requires that school district’s monthly claims for reimbursement report be submitted by the tenth of the month for the previous reporting month. Condition: Monthly claims for reimbursement are not being submitted in a timely fashion. Cause: The cause of the condition is due to lack of adequate internal controls regarding the timely reporting and submission of monthly claim for reimbursement. Effects: The effect is non-compliance with federal requirements. Questioned Cost: None. Perspective: This finding will result in the auditee being considered not a low-risk auditee in future audit period. Number of years finding reported: Two (2) 2022 and 2023. Recommendation: We recommend that the School District strengthen its internal control systems over reporting and submitting its monthly claims for reimbursement to ensure claims are submitted within established reporting deadline. View of Responsible Official: The management agrees with this finding and will adhere to the correction action plan in this audit report.
Finding 2023-001
Section II: Financial Statement Findings The results of our tests did not disclose any findings related to the financial statements that are required to be reported under Government Auditing Standards. Section III: Federal Award Findings and Questioned Costs Significant deficiencies and Noncompliance. Finding 2023-001 Special Reporting Federal Program Information: U.S. Department of Education: Program Assistance Listing Numbers: 10.553; 10.555; 10.559; 10.582 Program Title: Child Nutrition Cluster Federal Award Year: June 30, 2023 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 7 CFR § 210.5(d)-.13 – Report of School Program Operations for claims reimbursement of meals served. Management is responsible for complying with the requirements of the Mississippi Department of Education’s policies and procedures manual for child nutrition programs, which requires that school district’s monthly claims for reimbursement report be submitted by the tenth of the month for the previous reporting month. Condition: Monthly claims for reimbursement are not being submitted in a timely fashion. Cause: The cause of the condition is due to lack of adequate internal controls regarding the timely reporting and submission of monthly claim for reimbursement. Effects: The effect is non-compliance with federal requirements. Questioned Cost: None. Perspective: This finding will result in the auditee being considered not a low-risk auditee in future audit period. Number of years finding reported: Two (2) 2022 and 2023. Recommendation: We recommend that the School District strengthen its internal control systems over reporting and submitting its monthly claims for reimbursement to ensure claims are submitted within established reporting deadline. View of Responsible Official: The management agrees with this finding and will adhere to the correction action plan in this audit report.
Finding 2023-001
Section II: Financial Statement Findings The results of our tests did not disclose any findings related to the financial statements that are required to be reported under Government Auditing Standards. Section III: Federal Award Findings and Questioned Costs Significant deficiencies and Noncompliance. Finding 2023-001 Special Reporting Federal Program Information: U.S. Department of Education: Program Assistance Listing Numbers: 10.553; 10.555; 10.559; 10.582 Program Title: Child Nutrition Cluster Federal Award Year: June 30, 2023 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 7 CFR § 210.5(d)-.13 – Report of School Program Operations for claims reimbursement of meals served. Management is responsible for complying with the requirements of the Mississippi Department of Education’s policies and procedures manual for child nutrition programs, which requires that school district’s monthly claims for reimbursement report be submitted by the tenth of the month for the previous reporting month. Condition: Monthly claims for reimbursement are not being submitted in a timely fashion. Cause: The cause of the condition is due to lack of adequate internal controls regarding the timely reporting and submission of monthly claim for reimbursement. Effects: The effect is non-compliance with federal requirements. Questioned Cost: None. Perspective: This finding will result in the auditee being considered not a low-risk auditee in future audit period. Number of years finding reported: Two (2) 2022 and 2023. Recommendation: We recommend that the School District strengthen its internal control systems over reporting and submitting its monthly claims for reimbursement to ensure claims are submitted within established reporting deadline. View of Responsible Official: The management agrees with this finding and will adhere to the correction action plan in this audit report.
Finding 2023-001
Section II: Financial Statement Findings The results of our tests did not disclose any findings related to the financial statements that are required to be reported under Government Auditing Standards. Section III: Federal Award Findings and Questioned Costs Significant deficiencies and Noncompliance. Finding 2023-001 Special Reporting Federal Program Information: U.S. Department of Education: Program Assistance Listing Numbers: 10.553; 10.555; 10.559; 10.582 Program Title: Child Nutrition Cluster Federal Award Year: June 30, 2023 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 7 CFR § 210.5(d)-.13 – Report of School Program Operations for claims reimbursement of meals served. Management is responsible for complying with the requirements of the Mississippi Department of Education’s policies and procedures manual for child nutrition programs, which requires that school district’s monthly claims for reimbursement report be submitted by the tenth of the month for the previous reporting month. Condition: Monthly claims for reimbursement are not being submitted in a timely fashion. Cause: The cause of the condition is due to lack of adequate internal controls regarding the timely reporting and submission of monthly claim for reimbursement. Effects: The effect is non-compliance with federal requirements. Questioned Cost: None. Perspective: This finding will result in the auditee being considered not a low-risk auditee in future audit period. Number of years finding reported: Two (2) 2022 and 2023. Recommendation: We recommend that the School District strengthen its internal control systems over reporting and submitting its monthly claims for reimbursement to ensure claims are submitted within established reporting deadline. View of Responsible Official: The management agrees with this finding and will adhere to the correction action plan in this audit report.
Finding 2023-001
Section II: Financial Statement Findings The results of our tests did not disclose any findings related to the financial statements that are required to be reported under Government Auditing Standards. Section III: Federal Award Findings and Questioned Costs Significant deficiencies and Noncompliance. Finding 2023-001 Special Reporting Federal Program Information: U.S. Department of Education: Program Assistance Listing Numbers: 10.553; 10.555; 10.559; 10.582 Program Title: Child Nutrition Cluster Federal Award Year: June 30, 2023 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 7 CFR § 210.5(d)-.13 – Report of School Program Operations for claims reimbursement of meals served. Management is responsible for complying with the requirements of the Mississippi Department of Education’s policies and procedures manual for child nutrition programs, which requires that school district’s monthly claims for reimbursement report be submitted by the tenth of the month for the previous reporting month. Condition: Monthly claims for reimbursement are not being submitted in a timely fashion. Cause: The cause of the condition is due to lack of adequate internal controls regarding the timely reporting and submission of monthly claim for reimbursement. Effects: The effect is non-compliance with federal requirements. Questioned Cost: None. Perspective: This finding will result in the auditee being considered not a low-risk auditee in future audit period. Number of years finding reported: Two (2) 2022 and 2023. Recommendation: We recommend that the School District strengthen its internal control systems over reporting and submitting its monthly claims for reimbursement to ensure claims are submitted within established reporting deadline. View of Responsible Official: The management agrees with this finding and will adhere to the correction action plan in this audit report.
Finding 2023-001
Section II: Financial Statement Findings The results of our tests did not disclose any findings related to the financial statements that are required to be reported under Government Auditing Standards. Section III: Federal Award Findings and Questioned Costs Significant deficiencies and Noncompliance. Finding 2023-001 Special Reporting Federal Program Information: U.S. Department of Education: Program Assistance Listing Numbers: 10.553; 10.555; 10.559; 10.582 Program Title: Child Nutrition Cluster Federal Award Year: June 30, 2023 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 7 CFR § 210.5(d)-.13 – Report of School Program Operations for claims reimbursement of meals served. Management is responsible for complying with the requirements of the Mississippi Department of Education’s policies and procedures manual for child nutrition programs, which requires that school district’s monthly claims for reimbursement report be submitted by the tenth of the month for the previous reporting month. Condition: Monthly claims for reimbursement are not being submitted in a timely fashion. Cause: The cause of the condition is due to lack of adequate internal controls regarding the timely reporting and submission of monthly claim for reimbursement. Effects: The effect is non-compliance with federal requirements. Questioned Cost: None. Perspective: This finding will result in the auditee being considered not a low-risk auditee in future audit period. Number of years finding reported: Two (2) 2022 and 2023. Recommendation: We recommend that the School District strengthen its internal control systems over reporting and submitting its monthly claims for reimbursement to ensure claims are submitted within established reporting deadline. View of Responsible Official: The management agrees with this finding and will adhere to the correction action plan in this audit report.
Finding 2023-001
Section II: Financial Statement Findings The results of our tests did not disclose any findings related to the financial statements that are required to be reported under Government Auditing Standards. Section III: Federal Award Findings and Questioned Costs Significant deficiencies and Noncompliance. Finding 2023-001 Special Reporting Federal Program Information: U.S. Department of Education: Program Assistance Listing Numbers: 10.553; 10.555; 10.559; 10.582 Program Title: Child Nutrition Cluster Federal Award Year: June 30, 2023 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 7 CFR § 210.5(d)-.13 – Report of School Program Operations for claims reimbursement of meals served. Management is responsible for complying with the requirements of the Mississippi Department of Education’s policies and procedures manual for child nutrition programs, which requires that school district’s monthly claims for reimbursement report be submitted by the tenth of the month for the previous reporting month. Condition: Monthly claims for reimbursement are not being submitted in a timely fashion. Cause: The cause of the condition is due to lack of adequate internal controls regarding the timely reporting and submission of monthly claim for reimbursement. Effects: The effect is non-compliance with federal requirements. Questioned Cost: None. Perspective: This finding will result in the auditee being considered not a low-risk auditee in future audit period. Number of years finding reported: Two (2) 2022 and 2023. Recommendation: We recommend that the School District strengthen its internal control systems over reporting and submitting its monthly claims for reimbursement to ensure claims are submitted within established reporting deadline. View of Responsible Official: The management agrees with this finding and will adhere to the correction action plan in this audit report.
Finding 2023-001
Section II: Financial Statement Findings The results of our tests did not disclose any findings related to the financial statements that are required to be reported under Government Auditing Standards. Section III: Federal Award Findings and Questioned Costs Significant deficiencies and Noncompliance. Finding 2023-001 Special Reporting Federal Program Information: U.S. Department of Education: Program Assistance Listing Numbers: 10.553; 10.555; 10.559; 10.582 Program Title: Child Nutrition Cluster Federal Award Year: June 30, 2023 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 7 CFR § 210.5(d)-.13 – Report of School Program Operations for claims reimbursement of meals served. Management is responsible for complying with the requirements of the Mississippi Department of Education’s policies and procedures manual for child nutrition programs, which requires that school district’s monthly claims for reimbursement report be submitted by the tenth of the month for the previous reporting month. Condition: Monthly claims for reimbursement are not being submitted in a timely fashion. Cause: The cause of the condition is due to lack of adequate internal controls regarding the timely reporting and submission of monthly claim for reimbursement. Effects: The effect is non-compliance with federal requirements. Questioned Cost: None. Perspective: This finding will result in the auditee being considered not a low-risk auditee in future audit period. Number of years finding reported: Two (2) 2022 and 2023. Recommendation: We recommend that the School District strengthen its internal control systems over reporting and submitting its monthly claims for reimbursement to ensure claims are submitted within established reporting deadline. View of Responsible Official: The management agrees with this finding and will adhere to the correction action plan in this audit report.