FAC Explorer

Audit 344984

FY End
2022-06-30
Total Expended
$4.30M
Findings
16
Programs
14
Organization: Hollandale School District (MS)
Year: 2022 Accepted: 2025-03-06
Auditor: Jd CPA PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
525844 2022-002 Significant Deficiency - L
525845 2022-002 Significant Deficiency - L
525846 2022-002 Significant Deficiency - L
525847 2022-002 Significant Deficiency - L
525848 2022-002 Significant Deficiency - L
525849 2022-002 Significant Deficiency - L
525850 2022-002 Significant Deficiency - L
525851 2022-002 Significant Deficiency - L
1102286 2022-002 Significant Deficiency - L
1102287 2022-002 Significant Deficiency - L
1102288 2022-002 Significant Deficiency - L
1102289 2022-002 Significant Deficiency - L
1102290 2022-002 Significant Deficiency - L
1102291 2022-002 Significant Deficiency - L
1102292 2022-002 Significant Deficiency - L
1102293 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.425D Elementary and Secondary School Emergancy Relief II $1.08M Yes 1
84.425U Arp Elementary and Secondary School Emergancy Relief III $731,219 Yes 1
84.010 Title I Grants to Local Educational Agencies $621,524 - 0
10.559 Summer Food Service Program for Children $585,067 Yes 1
84.215N Promise Neighborhoods Program $518,658 - 0
84.287 Twenty-First Century Community Learning Centers $269,555 - 0
84.027 Special Education Grants to States $255,972 Yes 1
84.424 Student Support and Academic Enrichment Program $82,984 - 0
84.425D Elementary and Secondary School Emergancy Relief I $52,047 Yes 1
10.555 National School Lunch Program $30,215 Yes 1
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $28,643 - 0
84.173 Special Education Preschool Grants $21,356 Yes 1
84.369 Grants for State Assessments and Related Activities $14,750 - 0
84.027X Idea, Part B Arp Grant $14,432 Yes 1

Contacts

Name Title Type
L724HM2MG9X3 Timothy Ford Auditee
6623787552 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 Hollandale 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 Hollandale School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Hollandale School District. (2) (3) (4) 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. Indirect Cost Rate The Hollandale School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Noncash Awards Donated commodities of $30,215 are included in the 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 Hollandale 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 Hollandale School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Hollandale School District. (2) (3) (4) 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. Indirect Cost Rate The Hollandale School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Noncash Awards Donated commodities of $30,215 are included in the National School Lunch Program

Finding Details

Finding 2022-002
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-002 Special Reporting Program Assistance Listing Numbers: 10.555, 10.559, 84.027, 84.027X, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. 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: No. 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 2022-002
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-002 Special Reporting Program Assistance Listing Numbers: 10.555, 10.559, 84.027, 84.027X, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. 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: No. 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 2022-002
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-002 Special Reporting Program Assistance Listing Numbers: 10.555, 10.559, 84.027, 84.027X, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. 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: No. 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 2022-002
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-002 Special Reporting Program Assistance Listing Numbers: 10.555, 10.559, 84.027, 84.027X, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. 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: No. 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 2022-002
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-002 Special Reporting Program Assistance Listing Numbers: 10.555, 10.559, 84.027, 84.027X, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. 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: No. 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 2022-002
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-002 Special Reporting Program Assistance Listing Numbers: 10.555, 10.559, 84.027, 84.027X, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. 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: No. 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 2022-002
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-002 Special Reporting Program Assistance Listing Numbers: 10.555, 10.559, 84.027, 84.027X, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. 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: No. 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 2022-002
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-002 Special Reporting Program Assistance Listing Numbers: 10.555, 10.559, 84.027, 84.027X, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. 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: No. 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 2022-002
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-002 Special Reporting Program Assistance Listing Numbers: 10.555, 10.559, 84.027, 84.027X, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. 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: No. 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 2022-002
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-002 Special Reporting Program Assistance Listing Numbers: 10.555, 10.559, 84.027, 84.027X, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. 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: No. 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 2022-002
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-002 Special Reporting Program Assistance Listing Numbers: 10.555, 10.559, 84.027, 84.027X, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. 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: No. 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 2022-002
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-002 Special Reporting Program Assistance Listing Numbers: 10.555, 10.559, 84.027, 84.027X, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. 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: No. 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 2022-002
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-002 Special Reporting Program Assistance Listing Numbers: 10.555, 10.559, 84.027, 84.027X, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. 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: No. 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 2022-002
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-002 Special Reporting Program Assistance Listing Numbers: 10.555, 10.559, 84.027, 84.027X, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. 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: No. 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 2022-002
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-002 Special Reporting Program Assistance Listing Numbers: 10.555, 10.559, 84.027, 84.027X, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. 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: No. 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 2022-002
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-002 Special Reporting Program Assistance Listing Numbers: 10.555, 10.559, 84.027, 84.027X, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. 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: No. 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.