FAC Explorer

Audit 361901

FY End
2023-06-30
Total Expended
$6.03M
Findings
6
Programs
14
Organization: Yazoo County School District (MS)
Year: 2023 Accepted: 2025-07-10
Auditor: Cunningham CPAS PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
570975 2023-002 Significant Deficiency - AB
570976 2023-003 Material Weakness - AB
570977 2023-004 Material Weakness - C
1147417 2023-002 Significant Deficiency - AB
1147418 2023-003 Material Weakness - AB
1147419 2023-004 Material Weakness - C

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $1.41M Yes 3
84.010 Title I Grants to Local Educational Agencies $1.32M - 0
10.555 National School Lunch Program $1.29M - 0
84.027 Special Education Grants to States $480,356 Yes 0
16.710 Public Safety Partnership and Community Policing Grants $117,685 - 0
84.424 Student Support and Academic Enrichment Program $92,498 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $85,277 - 0
84.358 Rural Education $69,379 - 0
84.027 Arp - Idea Part B $62,146 Yes 0
12.357 Rotc Language and Culture Training Grants $27,012 - 0
84.173 Special Education Preschool Grants $23,092 Yes 0
93.778 Medical Assistance Program $17,760 - 0
84.173 Arp - Preschool Grants $7,695 Yes 0
10.559 Summer Food Service Program for Children $5,788 - 0

Contacts

Name Title Type
JUG9XRSNT1S5 Davis Dalton Auditee
6627464672 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 Yazoo County 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 Yazoo County School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Yazoo County 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 Yazoo County 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 $95,720 are included in the National School Lunch Program. De Minimis Rate Used: N Rate Explanation: The Yazoo County School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-002
Procurement. U.S. Department of Education Passed-through Mississippi Department of Education Program Name: Elementary and Secondary School Emergency Relief ARP (ESSER) Program ALN: 84.425U Compliance Requirement: Allowable Costs/Cost Principles CRITERIA: Recipients of federal funds must follow federal procurement rules and regulations. For services in excess of $10,000, the district is required to obtain two quotes and/or proposals. CONDITION: During our testing of expenditures, we noted the district expended in excess of $10,000 with one vendor for teacher educational resource services. The district documented the purchase as sole source. However, sole source is not considered an acceptable procurement method for federal expenditures. The services do appear to be for allowable costs and activities under the ARP ESSER grant. However, the district was unable to provide evidence that a required second quote and or proposal was obtained. CONTEXT: The school district did not follow requirements related to procurement of goods and services. CAUSE: The cause is a result of not properly implementing a designed system of accounting and internal controls. EFFECT: Noncompliance with state and federal purchasing laws. 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 state and federal purchasing requirements.
Finding 2023-003
Schedule Expenditures of Federal Awards U.S. Department of Education Passed-through Mississippi Department of Education Program Name: Elementary and Secondary School Emergency Relief ARP (ESSER) Program ALN: 84.425U Compliance Requirement: Allowable Costs/Cost Principles CRITERIA: The schedule of expenditures of federal awards should include all expenditures incurred by the district in relation to federal grants and awards. CONDITION: During our testing of cutoff surrounding accounts payable, we noted errors in recording construction and retainage payable on construction contracts. These errors, totaling $440,636, were corrected by audit adjustment. CONTEXT: The school district failed to properly account for all expenditures incurred in relation to its federal grants. CAUSE: The cause is a result of not properly implementing a designed system of accounting and internal controls. EFFECT: The effect of this condition could result in the schedule of Expenditures of Federal Awards being materially misstated. IDENTIFICATION OF REPEAT FINDING: No. QUESTIONED COSTS: None RECOMMENDATION: It is recommended that the district implement policies or procedures to establish an internal control system that will ensure strong financial accountability and accurate accounting records. VIEWS OF RESPONSIBLE OFFICIALS: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability and accurate accounting records.
Finding 2023-004
Unearned Income U.S. Department of Education Passed-through Mississippi Department of Education Program Name: Elementary and Secondary School Emergency Relief ARP (ESSER) Program ALN: 84.425U Compliance Requirement: Cash Management CRITERIA: Requests for reimbursement should occur after the district has incurred a eligible expenditure. CONDITION: During our testing, we noted the district collected $189,881 of revenue in excess of recorded expenditures. CONTEXT: The school district failed to properly make requests for reimbursement of eligible expenditures. CAUSE: The cause is a result of not properly implementing a designed system of accounting and internal controls. EFFECT: The effect of this condition could result in the schedule of Expenditures of Federal Awards being materially misstated. IDENTIFICATION OF REPEAT FINDING: No. QUESTIONED COSTS: None RECOMMENDATION: It is recommended that the district implement policies or procedures to establish an internal control system that will ensure strong financial accountability and accurate accounting records. VIEWS OF RESPONSIBLE OFFICIALS: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability and accurate accounting records.
Finding 2023-002
Procurement. U.S. Department of Education Passed-through Mississippi Department of Education Program Name: Elementary and Secondary School Emergency Relief ARP (ESSER) Program ALN: 84.425U Compliance Requirement: Allowable Costs/Cost Principles CRITERIA: Recipients of federal funds must follow federal procurement rules and regulations. For services in excess of $10,000, the district is required to obtain two quotes and/or proposals. CONDITION: During our testing of expenditures, we noted the district expended in excess of $10,000 with one vendor for teacher educational resource services. The district documented the purchase as sole source. However, sole source is not considered an acceptable procurement method for federal expenditures. The services do appear to be for allowable costs and activities under the ARP ESSER grant. However, the district was unable to provide evidence that a required second quote and or proposal was obtained. CONTEXT: The school district did not follow requirements related to procurement of goods and services. CAUSE: The cause is a result of not properly implementing a designed system of accounting and internal controls. EFFECT: Noncompliance with state and federal purchasing laws. 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 state and federal purchasing requirements.
Finding 2023-003
Schedule Expenditures of Federal Awards U.S. Department of Education Passed-through Mississippi Department of Education Program Name: Elementary and Secondary School Emergency Relief ARP (ESSER) Program ALN: 84.425U Compliance Requirement: Allowable Costs/Cost Principles CRITERIA: The schedule of expenditures of federal awards should include all expenditures incurred by the district in relation to federal grants and awards. CONDITION: During our testing of cutoff surrounding accounts payable, we noted errors in recording construction and retainage payable on construction contracts. These errors, totaling $440,636, were corrected by audit adjustment. CONTEXT: The school district failed to properly account for all expenditures incurred in relation to its federal grants. CAUSE: The cause is a result of not properly implementing a designed system of accounting and internal controls. EFFECT: The effect of this condition could result in the schedule of Expenditures of Federal Awards being materially misstated. IDENTIFICATION OF REPEAT FINDING: No. QUESTIONED COSTS: None RECOMMENDATION: It is recommended that the district implement policies or procedures to establish an internal control system that will ensure strong financial accountability and accurate accounting records. VIEWS OF RESPONSIBLE OFFICIALS: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability and accurate accounting records.
Finding 2023-004
Unearned Income U.S. Department of Education Passed-through Mississippi Department of Education Program Name: Elementary and Secondary School Emergency Relief ARP (ESSER) Program ALN: 84.425U Compliance Requirement: Cash Management CRITERIA: Requests for reimbursement should occur after the district has incurred a eligible expenditure. CONDITION: During our testing, we noted the district collected $189,881 of revenue in excess of recorded expenditures. CONTEXT: The school district failed to properly make requests for reimbursement of eligible expenditures. CAUSE: The cause is a result of not properly implementing a designed system of accounting and internal controls. EFFECT: The effect of this condition could result in the schedule of Expenditures of Federal Awards being materially misstated. IDENTIFICATION OF REPEAT FINDING: No. QUESTIONED COSTS: None RECOMMENDATION: It is recommended that the district implement policies or procedures to establish an internal control system that will ensure strong financial accountability and accurate accounting records. VIEWS OF RESPONSIBLE OFFICIALS: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability and accurate accounting records.