FAC Explorer

Audit 355794

FY End
2024-06-30
Total Expended
$3.71M
Findings
4
Programs
10
Organization: Poplarville Special Municipal Separate School District (MS)
Year: 2024 Accepted: 2025-05-07
Auditor: St Clair CPA PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
559843 2024-001 Significant Deficiency - I
559844 2024-001 Significant Deficiency - I
1136285 2024-001 Significant Deficiency - I
1136286 2024-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $1.02M Yes 0
84.010 Title I Grants to Local Educational Agencies $661,155 - 0
84.027 Special Education Grants to States $610,765 Yes 1
10.553 School Breakfast Program $281,605 Yes 0
84.358 Rural Education $55,331 - 0
84.173 Special Education Preschool Grants $17,751 Yes 1
84.424 Student Support and Academic Enrichment Program $16,461 - 0
84.425 Education Stabilization Fund $11,199 - 0
93.778 Medical Assistance Program $9,395 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $7,810 - 0

Contacts

Name Title Type
CPCFDDQBKRU6 Joanna Maddox Auditee
6017958477 Megan St. Clair, CPA Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of account. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein cerain type 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. De Minimis Rate Used: Y Rate Explanation: The school district has not elected to use the 10-percent de minimis indirect cost reate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the 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 School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the School District.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of account. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein cerain type 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. De Minimis Rate Used: Y Rate Explanation: The school district has not elected to use the 10-percent de minimis indirect cost reate allowed under the Uniform Guidance. 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.
Title: Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of account. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein cerain type 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. De Minimis Rate Used: Y Rate Explanation: The school district has not elected to use the 10-percent de minimis indirect cost reate allowed under the Uniform Guidance. The School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Other Items Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of account. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein cerain type 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. De Minimis Rate Used: Y Rate Explanation: The school district has not elected to use the 10-percent de minimis indirect cost reate allowed under the Uniform Guidance. As allowed by federal regulations, the school district elected to transfer program funds. The district expended$85,542 from its Supporting Effective Instruction - State Grants ALN# 84.367 and $26,069 from Student Support and Academic Enrichment Program ALN# 84.424 on allowable activities of the Title I - Grants to Local Educational Agencies ALN# 84.010. These amounts are reflected in the expenditures of Title I - Grants to Local Educational Agencies.

Finding Details

Finding 2024-001
PROGRAM ALN: 84.027A & 84.173A PROGRAM TITLE: SPECIAL EDUCATION - GRANTS TO STATES (SPECIAL EDUCATION CLUSTER); PASSED THROUGH THE MISSISSIPPI DEPARTMENT OF EDUCATION; COMPLIANCE REQUIREMENT: PROCUREMENT, SUSPENSION, DEBARMENT CONDITION: THE SCHOOL DISTRICT FAILED TO ACQUIRE DOCUMENTATION (PRICE QUOTES) TO DEMONSTRATE THAT COMPETITIVE PURCHASING REQUIREMENTS WERE MET FOR ONE INSTANCE OR PROGRAM EXPENDITURES FROM A SERVICE VENDOR THAT EXCEEDED $10,000. CRITERIA: THE FEDERAL OFFICE OF MANAGEMENT AND BUDGET SETS FORTH UNIFORM GUIDANCE FOR THE ADMINISTRATION OF FEDERAL GRANT AWARDS. THE DISTRICT IS CHARGED WITH THE RESPONSIBILITY OF DESIGNING AND IMPLEMENTING A SET OF INTERNAL CONTROLS TO ENSURE COMPLIANCE WITH COMPETITIVE PURCHASING REQUIREMENTS OF THE GRANT AWARD. FOR ALL PURCHASES OF GOODS AND SERVICES EXCEEDING THE MICRO-PURCHASE THRESHOLD AMOUNT OF $10,000, THE DISTRICT MUST SHOW THAT COMPETITIVENESS WAS INTRODUCED INTO THE PURCHASING PROCESS THROUGH QUOTES OR FORMAL BID PROCESS. PRICE AND RATE QUOTATIONS MUST BE OBTAINED FROM AN ADEQUATE NUMBER OF QUALIFIED SOURCES FOR PURCHASES FALLING WITHIN THIS RANGE. THE DISCRETION OF DETERMINING THE ADEQUATE NUMBER OF QUALIFIED SOURCES IS LEFT TO THE NONFEDERAL ENTITY. CAUSE OF CONDITION: THE CAUSE OF THIS CONDITIONS APPEARS TO BE OVERSIGHT BY MANAGEMENT. POTENTIAL EFFECT OF CONDITION: THIS CONDITION COULD RESULT IN NONCOMPLIANCE WITH FEDERAL PROGRAM GUIDELINES AND POSSIBLE QUESTIONED COST TO THE PROGRAM. QUESTIONED COST: NONE PREVALENCE OF THE CONDITION: THIS APPEARS TO BE AN ISOLDATED MATTER. REPEAT FINDING: THIS IS NOT A REPEAT FINDING. RECOMMENDATION: IT IS RECOMMENDED THAT THE SCHOOL DISTRICT ACQUIRE AN ADEQUATE NUMBER OF VENDOR QUOTES WHEN THE PROGRAM EXPENDITURES ARE BETWEEN $10,000 AND $250,000. VIEW OF RESPONSIBLE OFFICIAL(S): IN AGREEMENT. SEE THE SCHOOL DISTRICT RESPONSE IN THE CORRECTIVE ACTION PLAN IN THIS REPORT.
Finding 2024-001
PROGRAM ALN: 84.027A & 84.173A PROGRAM TITLE: SPECIAL EDUCATION - GRANTS TO STATES (SPECIAL EDUCATION CLUSTER); PASSED THROUGH THE MISSISSIPPI DEPARTMENT OF EDUCATION; COMPLIANCE REQUIREMENT: PROCUREMENT, SUSPENSION, DEBARMENT CONDITION: THE SCHOOL DISTRICT FAILED TO ACQUIRE DOCUMENTATION (PRICE QUOTES) TO DEMONSTRATE THAT COMPETITIVE PURCHASING REQUIREMENTS WERE MET FOR ONE INSTANCE OR PROGRAM EXPENDITURES FROM A SERVICE VENDOR THAT EXCEEDED $10,000. CRITERIA: THE FEDERAL OFFICE OF MANAGEMENT AND BUDGET SETS FORTH UNIFORM GUIDANCE FOR THE ADMINISTRATION OF FEDERAL GRANT AWARDS. THE DISTRICT IS CHARGED WITH THE RESPONSIBILITY OF DESIGNING AND IMPLEMENTING A SET OF INTERNAL CONTROLS TO ENSURE COMPLIANCE WITH COMPETITIVE PURCHASING REQUIREMENTS OF THE GRANT AWARD. FOR ALL PURCHASES OF GOODS AND SERVICES EXCEEDING THE MICRO-PURCHASE THRESHOLD AMOUNT OF $10,000, THE DISTRICT MUST SHOW THAT COMPETITIVENESS WAS INTRODUCED INTO THE PURCHASING PROCESS THROUGH QUOTES OR FORMAL BID PROCESS. PRICE AND RATE QUOTATIONS MUST BE OBTAINED FROM AN ADEQUATE NUMBER OF QUALIFIED SOURCES FOR PURCHASES FALLING WITHIN THIS RANGE. THE DISCRETION OF DETERMINING THE ADEQUATE NUMBER OF QUALIFIED SOURCES IS LEFT TO THE NONFEDERAL ENTITY. CAUSE OF CONDITION: THE CAUSE OF THIS CONDITIONS APPEARS TO BE OVERSIGHT BY MANAGEMENT. POTENTIAL EFFECT OF CONDITION: THIS CONDITION COULD RESULT IN NONCOMPLIANCE WITH FEDERAL PROGRAM GUIDELINES AND POSSIBLE QUESTIONED COST TO THE PROGRAM. QUESTIONED COST: NONE PREVALENCE OF THE CONDITION: THIS APPEARS TO BE AN ISOLDATED MATTER. REPEAT FINDING: THIS IS NOT A REPEAT FINDING. RECOMMENDATION: IT IS RECOMMENDED THAT THE SCHOOL DISTRICT ACQUIRE AN ADEQUATE NUMBER OF VENDOR QUOTES WHEN THE PROGRAM EXPENDITURES ARE BETWEEN $10,000 AND $250,000. VIEW OF RESPONSIBLE OFFICIAL(S): IN AGREEMENT. SEE THE SCHOOL DISTRICT RESPONSE IN THE CORRECTIVE ACTION PLAN IN THIS REPORT.
Finding 2024-001
PROGRAM ALN: 84.027A & 84.173A PROGRAM TITLE: SPECIAL EDUCATION - GRANTS TO STATES (SPECIAL EDUCATION CLUSTER); PASSED THROUGH THE MISSISSIPPI DEPARTMENT OF EDUCATION; COMPLIANCE REQUIREMENT: PROCUREMENT, SUSPENSION, DEBARMENT CONDITION: THE SCHOOL DISTRICT FAILED TO ACQUIRE DOCUMENTATION (PRICE QUOTES) TO DEMONSTRATE THAT COMPETITIVE PURCHASING REQUIREMENTS WERE MET FOR ONE INSTANCE OR PROGRAM EXPENDITURES FROM A SERVICE VENDOR THAT EXCEEDED $10,000. CRITERIA: THE FEDERAL OFFICE OF MANAGEMENT AND BUDGET SETS FORTH UNIFORM GUIDANCE FOR THE ADMINISTRATION OF FEDERAL GRANT AWARDS. THE DISTRICT IS CHARGED WITH THE RESPONSIBILITY OF DESIGNING AND IMPLEMENTING A SET OF INTERNAL CONTROLS TO ENSURE COMPLIANCE WITH COMPETITIVE PURCHASING REQUIREMENTS OF THE GRANT AWARD. FOR ALL PURCHASES OF GOODS AND SERVICES EXCEEDING THE MICRO-PURCHASE THRESHOLD AMOUNT OF $10,000, THE DISTRICT MUST SHOW THAT COMPETITIVENESS WAS INTRODUCED INTO THE PURCHASING PROCESS THROUGH QUOTES OR FORMAL BID PROCESS. PRICE AND RATE QUOTATIONS MUST BE OBTAINED FROM AN ADEQUATE NUMBER OF QUALIFIED SOURCES FOR PURCHASES FALLING WITHIN THIS RANGE. THE DISCRETION OF DETERMINING THE ADEQUATE NUMBER OF QUALIFIED SOURCES IS LEFT TO THE NONFEDERAL ENTITY. CAUSE OF CONDITION: THE CAUSE OF THIS CONDITIONS APPEARS TO BE OVERSIGHT BY MANAGEMENT. POTENTIAL EFFECT OF CONDITION: THIS CONDITION COULD RESULT IN NONCOMPLIANCE WITH FEDERAL PROGRAM GUIDELINES AND POSSIBLE QUESTIONED COST TO THE PROGRAM. QUESTIONED COST: NONE PREVALENCE OF THE CONDITION: THIS APPEARS TO BE AN ISOLDATED MATTER. REPEAT FINDING: THIS IS NOT A REPEAT FINDING. RECOMMENDATION: IT IS RECOMMENDED THAT THE SCHOOL DISTRICT ACQUIRE AN ADEQUATE NUMBER OF VENDOR QUOTES WHEN THE PROGRAM EXPENDITURES ARE BETWEEN $10,000 AND $250,000. VIEW OF RESPONSIBLE OFFICIAL(S): IN AGREEMENT. SEE THE SCHOOL DISTRICT RESPONSE IN THE CORRECTIVE ACTION PLAN IN THIS REPORT.
Finding 2024-001
PROGRAM ALN: 84.027A & 84.173A PROGRAM TITLE: SPECIAL EDUCATION - GRANTS TO STATES (SPECIAL EDUCATION CLUSTER); PASSED THROUGH THE MISSISSIPPI DEPARTMENT OF EDUCATION; COMPLIANCE REQUIREMENT: PROCUREMENT, SUSPENSION, DEBARMENT CONDITION: THE SCHOOL DISTRICT FAILED TO ACQUIRE DOCUMENTATION (PRICE QUOTES) TO DEMONSTRATE THAT COMPETITIVE PURCHASING REQUIREMENTS WERE MET FOR ONE INSTANCE OR PROGRAM EXPENDITURES FROM A SERVICE VENDOR THAT EXCEEDED $10,000. CRITERIA: THE FEDERAL OFFICE OF MANAGEMENT AND BUDGET SETS FORTH UNIFORM GUIDANCE FOR THE ADMINISTRATION OF FEDERAL GRANT AWARDS. THE DISTRICT IS CHARGED WITH THE RESPONSIBILITY OF DESIGNING AND IMPLEMENTING A SET OF INTERNAL CONTROLS TO ENSURE COMPLIANCE WITH COMPETITIVE PURCHASING REQUIREMENTS OF THE GRANT AWARD. FOR ALL PURCHASES OF GOODS AND SERVICES EXCEEDING THE MICRO-PURCHASE THRESHOLD AMOUNT OF $10,000, THE DISTRICT MUST SHOW THAT COMPETITIVENESS WAS INTRODUCED INTO THE PURCHASING PROCESS THROUGH QUOTES OR FORMAL BID PROCESS. PRICE AND RATE QUOTATIONS MUST BE OBTAINED FROM AN ADEQUATE NUMBER OF QUALIFIED SOURCES FOR PURCHASES FALLING WITHIN THIS RANGE. THE DISCRETION OF DETERMINING THE ADEQUATE NUMBER OF QUALIFIED SOURCES IS LEFT TO THE NONFEDERAL ENTITY. CAUSE OF CONDITION: THE CAUSE OF THIS CONDITIONS APPEARS TO BE OVERSIGHT BY MANAGEMENT. POTENTIAL EFFECT OF CONDITION: THIS CONDITION COULD RESULT IN NONCOMPLIANCE WITH FEDERAL PROGRAM GUIDELINES AND POSSIBLE QUESTIONED COST TO THE PROGRAM. QUESTIONED COST: NONE PREVALENCE OF THE CONDITION: THIS APPEARS TO BE AN ISOLDATED MATTER. REPEAT FINDING: THIS IS NOT A REPEAT FINDING. RECOMMENDATION: IT IS RECOMMENDED THAT THE SCHOOL DISTRICT ACQUIRE AN ADEQUATE NUMBER OF VENDOR QUOTES WHEN THE PROGRAM EXPENDITURES ARE BETWEEN $10,000 AND $250,000. VIEW OF RESPONSIBLE OFFICIAL(S): IN AGREEMENT. SEE THE SCHOOL DISTRICT RESPONSE IN THE CORRECTIVE ACTION PLAN IN THIS REPORT.