FAC Explorer

Audit 370650

FY End
2024-06-30
Total Expended
$30.11M
Findings
1
Programs
15
Organization: Columbus Municipal School District (MS)
Year: 2024 Accepted: 2025-10-10
Auditor: St Clair CPA PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1160269 2024-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $6.04M Yes 1
84.010 Title I Grants to Local Educational Agencies $2.94M Yes 0
10.555 National School Lunch Program $2.34M Yes 0
10.553 School Breakfast Program $1.49M Yes 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $396,423 Yes 0
84.424 Student Support and Academic Enrichment Program $175,149 Yes 0
84.358 Rural Education $112,475 Yes 0
10.559 Summer Food Service Program for Children $106,934 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $56,860 Yes 0
84.027 Special Education Grants to States $15,262 Yes 0
84.173 Special Education Preschool Grants $9,289 Yes 0
12.U01 Reserve Officers' Training Corps $8,244 Yes 0
84.425 Education Stabilization Fund $5,756 Yes 0
84.365 English Language Acquisition State Grants $760 Yes 0
96.001 Social Security Disability Insurance $714 Yes 0

Contacts

Name Title Type
LNRGASUM1EA9 Holly Rogers Auditee
6622417400 Megan St. Clair, CPA Auditor
No contacts on file

Notes to SEFA

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.
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.
The School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
As allowed by federal regulations, the school district elected to transfer program funds. The district expended $20,000 from its Supporting Effective Instruction - State Grants ALN# 84.367 and $40,000 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
U.S. Department of Homeland Security Pass-through the Mississippi Emergency Management Agency Program Name: Disaster Grants – Public assistance (presidentially declared disaster) Program Assistance Listing Number: 97.036 Compliance Requirement: Procurement CRITERIA: Construction contracts utilizing the services of an architect require an Application and Certificate for Payment, as certified by the architect, prior to any payment by the school district for the cost of completed construction for the period covered specified in the Application and Certificate for Payment. The certification by the architect states that “the work covered by this Application and Certification for Payment has been completed in accordance with the contract documents…and that the current amount shown herein is now due.” This certification implies that the current payment request is correct and accurate. CONDITION: The school district received the Application and Certificate for Payment (Hunt School Project – Number 3) from the architect, which was dated September 28, 2023, for $395,773.62 and was subsequently properly paid by the school district to the construction company. The school district received the Application and Certificate for Payment (Hunt School Project – Number 4) from the architect dated October 25, 2023, for $794,583.62. Application Number 4 included, in error, the Application Number 3 amount of $395,773.62 which was previously paid by the school district. The school district subsequently made payment to the construction company for the total amount of Application Number 4 for $794,583.62. The Mississippi Emergency Management Agency (MEMA) detected the error and requested proper reimbursements be made by the school district to MEMA. Thus, the school district reimbursed MEMA their requested amount ($296,830.22) and the construction company properly reimbursed the school district its appropriate amount ($395,773.62). CAUSE OF CONDITION: This condition was an error by the architect in completing the Application and Certificate for Payment and the school district management for its failure to detect the error. EFFECT OF CONDITION: The effect of this condition resulted in the overpayment to the construction contractor and excess reimbursement to the school district by MEMA. QUESTIONED COST: None. REPEAT FINDING: Not a repeat finding. RECOMMENDATION: It is recommended that school district management remind the architect of his duties and responsibilities to remit correct and accurate Applications and Certificates for Payment. Furthermore, it is recommended that the school district management review the architect’s Application and Certificates for Payment and the accompanying schedule of values, to the extent practicable, to determine the accuracy of the documentation. VIEWS OF RESPONSIBLE OFFICIAL(S): In agreement. See the school district response in the Corrective Action Plan in this report.