FAC Explorer

Audit 318468

FY End
2022-06-30
Total Expended
$4.88M
Findings
14
Programs
13
Organization: East Tallahatchie School District (MS)
Year: 2022 Accepted: 2024-09-04
Auditor: Jd CPA PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
485651 2022-007 Significant Deficiency Yes L
485652 2022-007 Significant Deficiency Yes L
485653 2022-007 Significant Deficiency Yes L
485654 2022-007 Significant Deficiency Yes L
485655 2022-007 Significant Deficiency Yes L
485656 2022-007 Significant Deficiency Yes L
485657 2022-007 Significant Deficiency Yes L
1062093 2022-007 Significant Deficiency Yes L
1062094 2022-007 Significant Deficiency Yes L
1062095 2022-007 Significant Deficiency Yes L
1062096 2022-007 Significant Deficiency Yes L
1062097 2022-007 Significant Deficiency Yes L
1062098 2022-007 Significant Deficiency Yes L
1062099 2022-007 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
84.425D Elementary and Secondary School Emergency Relief II $1.79M Yes 1
84.010 Title I Grants to Local Educational Agencies $997,295 Yes 1
10.555 National School Lunch Program $860,443 Yes 1
84.425U Elementary and Secondary School Emergancy Relief Fund Arp III $474,417 Yes 1
84.027 Special Education_grants to States $390,773 Yes 1
84.425D Elementary and Secondary School Emergency Relief I $229,451 Yes 1
84.424 Student Support and Academic Enrichment Program $75,109 - 0
84.367 Improving Teacher Quality State Grants $39,321 - 0
84.358 Rural Education $12,247 - 0
15.226 Payments in Lieu of Taxes $6,610 - 0
84.048 Career and Technical Education -- Basic Grants to States $5,091 - 0
93.778 Medical Assistance Program $2,014 - 0
84.173 Special Education_preschool Grants $60 Yes 1

Contacts

Name Title Type
EF8YARMRL985 Tinisha Williams Auditee
6626475524 Jonathan Dungan Auditor
No contacts on file

Notes to SEFA

Title: N/A 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 East Tallahatchie 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 East Tallahatchie School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the East Tallahatchie 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 East Tallahatchie 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 $65,376 are included in the COVID-19 - National School Lunch Program. De Minimis Rate Used: N Rate Explanation: N/A 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 East Tallahatchie 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 East Tallahatchie School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the East Tallahatchie 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 East Tallahatchie 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 $65,376 are included in the COVID-19 - National School Lunch Program.

Finding Details

Finding 2022-007
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-007 Special Reporting Program Assistance Listing Numbers: 10.555, 84.010, 84.027, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. Title I Grants to Local Educational Agencies. Special Education Cluster. Elementary and Secondary School Emergency Relief I. Elementary and Secondary School Emergency Relief II. Elementary and Secondary School Emergency Relief ARP III. Federal Award Year: June 30, 2022 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 2 CFR § 200.512- Report Submission, "the single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." Condition: The required data collection form and reporting package to the Federal Audit Clearinghouse was not submitted within established timeframe. Cause: There was a delay in the preparation of the financial statements on a timely basis. Effects: The school district did not comply with Federal reporting regulations. Questioned Cost: None. Repeat Finding: Yes (2021-007). Recommendation: We recommend that the School District strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. View of Responsible Official: Management agrees with this finding and will adhere to the corrective action plan in this audit report.
Finding 2022-007
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-007 Special Reporting Program Assistance Listing Numbers: 10.555, 84.010, 84.027, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. Title I Grants to Local Educational Agencies. Special Education Cluster. Elementary and Secondary School Emergency Relief I. Elementary and Secondary School Emergency Relief II. Elementary and Secondary School Emergency Relief ARP III. Federal Award Year: June 30, 2022 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 2 CFR § 200.512- Report Submission, "the single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." Condition: The required data collection form and reporting package to the Federal Audit Clearinghouse was not submitted within established timeframe. Cause: There was a delay in the preparation of the financial statements on a timely basis. Effects: The school district did not comply with Federal reporting regulations. Questioned Cost: None. Repeat Finding: Yes (2021-007). Recommendation: We recommend that the School District strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. View of Responsible Official: Management agrees with this finding and will adhere to the corrective action plan in this audit report.
Finding 2022-007
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-007 Special Reporting Program Assistance Listing Numbers: 10.555, 84.010, 84.027, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. Title I Grants to Local Educational Agencies. Special Education Cluster. Elementary and Secondary School Emergency Relief I. Elementary and Secondary School Emergency Relief II. Elementary and Secondary School Emergency Relief ARP III. Federal Award Year: June 30, 2022 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 2 CFR § 200.512- Report Submission, "the single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." Condition: The required data collection form and reporting package to the Federal Audit Clearinghouse was not submitted within established timeframe. Cause: There was a delay in the preparation of the financial statements on a timely basis. Effects: The school district did not comply with Federal reporting regulations. Questioned Cost: None. Repeat Finding: Yes (2021-007). Recommendation: We recommend that the School District strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. View of Responsible Official: Management agrees with this finding and will adhere to the corrective action plan in this audit report.
Finding 2022-007
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-007 Special Reporting Program Assistance Listing Numbers: 10.555, 84.010, 84.027, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. Title I Grants to Local Educational Agencies. Special Education Cluster. Elementary and Secondary School Emergency Relief I. Elementary and Secondary School Emergency Relief II. Elementary and Secondary School Emergency Relief ARP III. Federal Award Year: June 30, 2022 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 2 CFR § 200.512- Report Submission, "the single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." Condition: The required data collection form and reporting package to the Federal Audit Clearinghouse was not submitted within established timeframe. Cause: There was a delay in the preparation of the financial statements on a timely basis. Effects: The school district did not comply with Federal reporting regulations. Questioned Cost: None. Repeat Finding: Yes (2021-007). Recommendation: We recommend that the School District strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. View of Responsible Official: Management agrees with this finding and will adhere to the corrective action plan in this audit report.
Finding 2022-007
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-007 Special Reporting Program Assistance Listing Numbers: 10.555, 84.010, 84.027, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. Title I Grants to Local Educational Agencies. Special Education Cluster. Elementary and Secondary School Emergency Relief I. Elementary and Secondary School Emergency Relief II. Elementary and Secondary School Emergency Relief ARP III. Federal Award Year: June 30, 2022 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 2 CFR § 200.512- Report Submission, "the single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." Condition: The required data collection form and reporting package to the Federal Audit Clearinghouse was not submitted within established timeframe. Cause: There was a delay in the preparation of the financial statements on a timely basis. Effects: The school district did not comply with Federal reporting regulations. Questioned Cost: None. Repeat Finding: Yes (2021-007). Recommendation: We recommend that the School District strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. View of Responsible Official: Management agrees with this finding and will adhere to the corrective action plan in this audit report.
Finding 2022-007
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-007 Special Reporting Program Assistance Listing Numbers: 10.555, 84.010, 84.027, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. Title I Grants to Local Educational Agencies. Special Education Cluster. Elementary and Secondary School Emergency Relief I. Elementary and Secondary School Emergency Relief II. Elementary and Secondary School Emergency Relief ARP III. Federal Award Year: June 30, 2022 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 2 CFR § 200.512- Report Submission, "the single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." Condition: The required data collection form and reporting package to the Federal Audit Clearinghouse was not submitted within established timeframe. Cause: There was a delay in the preparation of the financial statements on a timely basis. Effects: The school district did not comply with Federal reporting regulations. Questioned Cost: None. Repeat Finding: Yes (2021-007). Recommendation: We recommend that the School District strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. View of Responsible Official: Management agrees with this finding and will adhere to the corrective action plan in this audit report.
Finding 2022-007
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-007 Special Reporting Program Assistance Listing Numbers: 10.555, 84.010, 84.027, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. Title I Grants to Local Educational Agencies. Special Education Cluster. Elementary and Secondary School Emergency Relief I. Elementary and Secondary School Emergency Relief II. Elementary and Secondary School Emergency Relief ARP III. Federal Award Year: June 30, 2022 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 2 CFR § 200.512- Report Submission, "the single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." Condition: The required data collection form and reporting package to the Federal Audit Clearinghouse was not submitted within established timeframe. Cause: There was a delay in the preparation of the financial statements on a timely basis. Effects: The school district did not comply with Federal reporting regulations. Questioned Cost: None. Repeat Finding: Yes (2021-007). Recommendation: We recommend that the School District strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. View of Responsible Official: Management agrees with this finding and will adhere to the corrective action plan in this audit report.
Finding 2022-007
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-007 Special Reporting Program Assistance Listing Numbers: 10.555, 84.010, 84.027, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. Title I Grants to Local Educational Agencies. Special Education Cluster. Elementary and Secondary School Emergency Relief I. Elementary and Secondary School Emergency Relief II. Elementary and Secondary School Emergency Relief ARP III. Federal Award Year: June 30, 2022 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 2 CFR § 200.512- Report Submission, "the single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." Condition: The required data collection form and reporting package to the Federal Audit Clearinghouse was not submitted within established timeframe. Cause: There was a delay in the preparation of the financial statements on a timely basis. Effects: The school district did not comply with Federal reporting regulations. Questioned Cost: None. Repeat Finding: Yes (2021-007). Recommendation: We recommend that the School District strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. View of Responsible Official: Management agrees with this finding and will adhere to the corrective action plan in this audit report.
Finding 2022-007
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-007 Special Reporting Program Assistance Listing Numbers: 10.555, 84.010, 84.027, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. Title I Grants to Local Educational Agencies. Special Education Cluster. Elementary and Secondary School Emergency Relief I. Elementary and Secondary School Emergency Relief II. Elementary and Secondary School Emergency Relief ARP III. Federal Award Year: June 30, 2022 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 2 CFR § 200.512- Report Submission, "the single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." Condition: The required data collection form and reporting package to the Federal Audit Clearinghouse was not submitted within established timeframe. Cause: There was a delay in the preparation of the financial statements on a timely basis. Effects: The school district did not comply with Federal reporting regulations. Questioned Cost: None. Repeat Finding: Yes (2021-007). Recommendation: We recommend that the School District strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. View of Responsible Official: Management agrees with this finding and will adhere to the corrective action plan in this audit report.
Finding 2022-007
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-007 Special Reporting Program Assistance Listing Numbers: 10.555, 84.010, 84.027, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. Title I Grants to Local Educational Agencies. Special Education Cluster. Elementary and Secondary School Emergency Relief I. Elementary and Secondary School Emergency Relief II. Elementary and Secondary School Emergency Relief ARP III. Federal Award Year: June 30, 2022 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 2 CFR § 200.512- Report Submission, "the single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." Condition: The required data collection form and reporting package to the Federal Audit Clearinghouse was not submitted within established timeframe. Cause: There was a delay in the preparation of the financial statements on a timely basis. Effects: The school district did not comply with Federal reporting regulations. Questioned Cost: None. Repeat Finding: Yes (2021-007). Recommendation: We recommend that the School District strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. View of Responsible Official: Management agrees with this finding and will adhere to the corrective action plan in this audit report.
Finding 2022-007
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-007 Special Reporting Program Assistance Listing Numbers: 10.555, 84.010, 84.027, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. Title I Grants to Local Educational Agencies. Special Education Cluster. Elementary and Secondary School Emergency Relief I. Elementary and Secondary School Emergency Relief II. Elementary and Secondary School Emergency Relief ARP III. Federal Award Year: June 30, 2022 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 2 CFR § 200.512- Report Submission, "the single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." Condition: The required data collection form and reporting package to the Federal Audit Clearinghouse was not submitted within established timeframe. Cause: There was a delay in the preparation of the financial statements on a timely basis. Effects: The school district did not comply with Federal reporting regulations. Questioned Cost: None. Repeat Finding: Yes (2021-007). Recommendation: We recommend that the School District strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. View of Responsible Official: Management agrees with this finding and will adhere to the corrective action plan in this audit report.
Finding 2022-007
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-007 Special Reporting Program Assistance Listing Numbers: 10.555, 84.010, 84.027, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. Title I Grants to Local Educational Agencies. Special Education Cluster. Elementary and Secondary School Emergency Relief I. Elementary and Secondary School Emergency Relief II. Elementary and Secondary School Emergency Relief ARP III. Federal Award Year: June 30, 2022 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 2 CFR § 200.512- Report Submission, "the single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." Condition: The required data collection form and reporting package to the Federal Audit Clearinghouse was not submitted within established timeframe. Cause: There was a delay in the preparation of the financial statements on a timely basis. Effects: The school district did not comply with Federal reporting regulations. Questioned Cost: None. Repeat Finding: Yes (2021-007). Recommendation: We recommend that the School District strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. View of Responsible Official: Management agrees with this finding and will adhere to the corrective action plan in this audit report.
Finding 2022-007
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-007 Special Reporting Program Assistance Listing Numbers: 10.555, 84.010, 84.027, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. Title I Grants to Local Educational Agencies. Special Education Cluster. Elementary and Secondary School Emergency Relief I. Elementary and Secondary School Emergency Relief II. Elementary and Secondary School Emergency Relief ARP III. Federal Award Year: June 30, 2022 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 2 CFR § 200.512- Report Submission, "the single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." Condition: The required data collection form and reporting package to the Federal Audit Clearinghouse was not submitted within established timeframe. Cause: There was a delay in the preparation of the financial statements on a timely basis. Effects: The school district did not comply with Federal reporting regulations. Questioned Cost: None. Repeat Finding: Yes (2021-007). Recommendation: We recommend that the School District strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. View of Responsible Official: Management agrees with this finding and will adhere to the corrective action plan in this audit report.
Finding 2022-007
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-007 Special Reporting Program Assistance Listing Numbers: 10.555, 84.010, 84.027, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. Title I Grants to Local Educational Agencies. Special Education Cluster. Elementary and Secondary School Emergency Relief I. Elementary and Secondary School Emergency Relief II. Elementary and Secondary School Emergency Relief ARP III. Federal Award Year: June 30, 2022 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 2 CFR § 200.512- Report Submission, "the single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." Condition: The required data collection form and reporting package to the Federal Audit Clearinghouse was not submitted within established timeframe. Cause: There was a delay in the preparation of the financial statements on a timely basis. Effects: The school district did not comply with Federal reporting regulations. Questioned Cost: None. Repeat Finding: Yes (2021-007). Recommendation: We recommend that the School District strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. View of Responsible Official: Management agrees with this finding and will adhere to the corrective action plan in this audit report.