FAC Explorer

Audit 327604

FY End
2023-09-30
Total Expended
$1.11M
Findings
2
Programs
6
Organization: Perry County (MS)
Year: 2023 Accepted: 2024-11-07
Auditor: Bridgers Goodman Baird & Clarke PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
504862 2023-006 Material Weakness Yes AB
1081304 2023-006 Material Weakness Yes AB

Programs

ALN Program Spent Major Findings
10.665 Schools and Roads - Grants to States $575,361 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $470,785 - 0
90.404 Hava Election Security Grants $37,241 - 0
97.042 Emergency Management Performance Grants $17,137 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $10,817 - 0
21.019 Coronavirus Relief Fund $1,068 - 0

Contacts

Name Title Type
FT1FDTTPKJX4 Ashly Tingle Auditee
6019648370 Scott Speights Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the 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 (if any) 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: Y Rate Explanation: Perry County has elected to use the 10% de minimis indirect cost rate allowed under Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Perry County under programs of the federal government for the year ended September 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation 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 County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County.

Finding Details

Finding 2023-006
Compliance Activities Allowed or Unallowed and Allowable Costs / Cost Principles Requirement Material Weakness Material Noncompliance 2023-006. The County should establish controls to ensure fifty percent of National Forest Distribution Title I funds are settled to the schools. CFDA Number 10.665 Federal Award Schools and Roads - Grants to States Pass-through Mississippi State Treasurer’s Office Questioned Costs None Repeat Finding Yes Criteria During the fiscal year, the County received $575,361 in National Forest Distribution Title I funds, a portion of the Secure Rural Schools Act State payments, which are to be used to benefit public schools and public roads in counties where national forests are located. Upon receipt of these funds, fifty percent of the total received should be settled to the County’s public school. Condition The County failed to settle the required fifty percent of the National Forest Distribution Title I funds received to the County’s public schools. The County received a total of thirteen (13) National Forest Distribution Title I payments during the fiscal year. However, during our audit test procedures, we noted that six (6) of these payments were not settled properly to the County’s schools. Cause The County lacked the necessary controls to ensure fifty percent of the total received from the Secure Rural Schools Act state payments was settled to the County’s public school. Effect The County’s lack of adequate controls resulted in an overstatement of County revenues in the amount of $12,700. Recommendation The Perry County Board of Supervisors should take the necessary steps to ensure that fifty percent of the total National Forest Distribution Title I funds are properly settled to the County’s public school.
Finding 2023-006
Compliance Activities Allowed or Unallowed and Allowable Costs / Cost Principles Requirement Material Weakness Material Noncompliance 2023-006. The County should establish controls to ensure fifty percent of National Forest Distribution Title I funds are settled to the schools. CFDA Number 10.665 Federal Award Schools and Roads - Grants to States Pass-through Mississippi State Treasurer’s Office Questioned Costs None Repeat Finding Yes Criteria During the fiscal year, the County received $575,361 in National Forest Distribution Title I funds, a portion of the Secure Rural Schools Act State payments, which are to be used to benefit public schools and public roads in counties where national forests are located. Upon receipt of these funds, fifty percent of the total received should be settled to the County’s public school. Condition The County failed to settle the required fifty percent of the National Forest Distribution Title I funds received to the County’s public schools. The County received a total of thirteen (13) National Forest Distribution Title I payments during the fiscal year. However, during our audit test procedures, we noted that six (6) of these payments were not settled properly to the County’s schools. Cause The County lacked the necessary controls to ensure fifty percent of the total received from the Secure Rural Schools Act state payments was settled to the County’s public school. Effect The County’s lack of adequate controls resulted in an overstatement of County revenues in the amount of $12,700. Recommendation The Perry County Board of Supervisors should take the necessary steps to ensure that fifty percent of the total National Forest Distribution Title I funds are properly settled to the County’s public school.