FAC Explorer

Audit 348831

FY End
2024-06-30
Total Expended
$4.26M
Findings
4
Programs
10
Organization: Winona-Montgomery Consolidated School District (MS)
Year: 2024 Accepted: 2025-03-27
Auditor: Cunningham CPAS PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
537552 2024-002 Significant Deficiency - A
537553 2024-002 Significant Deficiency - A
1113994 2024-002 Significant Deficiency - A
1113995 2024-002 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $1.33M Yes 1
84.010 Title I Grants to Local Educational Agencies $942,624 - 0
10.555 National School Lunch Program $657,872 - 0
84.027 Special Education Grants to States $564,426 - 0
10.553 School Breakfast Program $255,894 - 0
84.358 Rural Education $31,663 - 0
84.173 Special Education Preschool Grants $30,041 - 0
84.048 Career and Technical Education -- Basic Grants to States $25,661 - 0
93.778 Medical Assistance Program $15,316 - 0
10.559 Summer Food Service Program for Children $5,888 - 0

Contacts

Name Title Type
K73PNJAMHJL7 Lynea Watson Auditee
6622833731 Joel B Cunningham III 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 Winona-Montgomery Consolidated School District under programs of the federal government for the year ended June 30, 2024. 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 Winona-Montgomery Consolidated School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the HWinona-Montgomery Consolidated 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 Winona-Montgomeryy Consolidated 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 $37,114 are included in the National School Lunch Program. De Minimis Rate Used: N Rate Explanation: The Winona-Montgomery Consolidated School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-002
Significant Deficiency: Finding 2024-002: Allowable Costs U.S. Department of Education Passed-through Mississippi Department of Education Program Name: COVID-19 - Elementary and Secondary School Emergency Relief II & ARP III (ESSER) Program ALN: 84.425D & 84.425U Compliance Requirement: Allowable Costs CRITERIA: Recipients of ESF federal funds must adhere to procurement laws and regulations. CONDITION: During our testing of purchasing laws and regulations, we noted the district failed to hold a reverse auction on a non-EPL technology purchase exceeding the $75,000 threshold that requires a reverse auction. This purchase was also identified in a Mississippi Department of Education monitoring visit and resulted in the District having to reimburse the Mississippi Department of Education for the unallowable purchase. CONTEXT: The school district did not follow requirements related to allowable costs. CAUSE: The cause is a result of not properly implementing a designed system of accounting and internal controls whereby personnel in charge of approving expenditures of ESSER funds are familiar with and knowledgeable of the related compliance requirements. EFFECT: Noncompliance with allowable cost requirements. IDENTIFICATION OF REPEAT FINDING: No. QUESTIONED COSTS: None RECOMMENDATION: The school district should implement policies and procedures to ensure all applicable compliance requirements are being met. VIEWS OF RESPONSIBLE OFFICIALS: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, including compliance with all requirements related to federal funding.
Finding 2024-002
Significant Deficiency: Finding 2024-002: Allowable Costs U.S. Department of Education Passed-through Mississippi Department of Education Program Name: COVID-19 - Elementary and Secondary School Emergency Relief II & ARP III (ESSER) Program ALN: 84.425D & 84.425U Compliance Requirement: Allowable Costs CRITERIA: Recipients of ESF federal funds must adhere to procurement laws and regulations. CONDITION: During our testing of purchasing laws and regulations, we noted the district failed to hold a reverse auction on a non-EPL technology purchase exceeding the $75,000 threshold that requires a reverse auction. This purchase was also identified in a Mississippi Department of Education monitoring visit and resulted in the District having to reimburse the Mississippi Department of Education for the unallowable purchase. CONTEXT: The school district did not follow requirements related to allowable costs. CAUSE: The cause is a result of not properly implementing a designed system of accounting and internal controls whereby personnel in charge of approving expenditures of ESSER funds are familiar with and knowledgeable of the related compliance requirements. EFFECT: Noncompliance with allowable cost requirements. IDENTIFICATION OF REPEAT FINDING: No. QUESTIONED COSTS: None RECOMMENDATION: The school district should implement policies and procedures to ensure all applicable compliance requirements are being met. VIEWS OF RESPONSIBLE OFFICIALS: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, including compliance with all requirements related to federal funding.
Finding 2024-002
Significant Deficiency: Finding 2024-002: Allowable Costs U.S. Department of Education Passed-through Mississippi Department of Education Program Name: COVID-19 - Elementary and Secondary School Emergency Relief II & ARP III (ESSER) Program ALN: 84.425D & 84.425U Compliance Requirement: Allowable Costs CRITERIA: Recipients of ESF federal funds must adhere to procurement laws and regulations. CONDITION: During our testing of purchasing laws and regulations, we noted the district failed to hold a reverse auction on a non-EPL technology purchase exceeding the $75,000 threshold that requires a reverse auction. This purchase was also identified in a Mississippi Department of Education monitoring visit and resulted in the District having to reimburse the Mississippi Department of Education for the unallowable purchase. CONTEXT: The school district did not follow requirements related to allowable costs. CAUSE: The cause is a result of not properly implementing a designed system of accounting and internal controls whereby personnel in charge of approving expenditures of ESSER funds are familiar with and knowledgeable of the related compliance requirements. EFFECT: Noncompliance with allowable cost requirements. IDENTIFICATION OF REPEAT FINDING: No. QUESTIONED COSTS: None RECOMMENDATION: The school district should implement policies and procedures to ensure all applicable compliance requirements are being met. VIEWS OF RESPONSIBLE OFFICIALS: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, including compliance with all requirements related to federal funding.
Finding 2024-002
Significant Deficiency: Finding 2024-002: Allowable Costs U.S. Department of Education Passed-through Mississippi Department of Education Program Name: COVID-19 - Elementary and Secondary School Emergency Relief II & ARP III (ESSER) Program ALN: 84.425D & 84.425U Compliance Requirement: Allowable Costs CRITERIA: Recipients of ESF federal funds must adhere to procurement laws and regulations. CONDITION: During our testing of purchasing laws and regulations, we noted the district failed to hold a reverse auction on a non-EPL technology purchase exceeding the $75,000 threshold that requires a reverse auction. This purchase was also identified in a Mississippi Department of Education monitoring visit and resulted in the District having to reimburse the Mississippi Department of Education for the unallowable purchase. CONTEXT: The school district did not follow requirements related to allowable costs. CAUSE: The cause is a result of not properly implementing a designed system of accounting and internal controls whereby personnel in charge of approving expenditures of ESSER funds are familiar with and knowledgeable of the related compliance requirements. EFFECT: Noncompliance with allowable cost requirements. IDENTIFICATION OF REPEAT FINDING: No. QUESTIONED COSTS: None RECOMMENDATION: The school district should implement policies and procedures to ensure all applicable compliance requirements are being met. VIEWS OF RESPONSIBLE OFFICIALS: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, including compliance with all requirements related to federal funding.