FAC Explorer

Audit 394787

FY End
2025-06-30
Total Expended
$3.15M
Findings
4
Programs
17
Organization: Kemper County School District (MS)
Year: 2025 Accepted: 2026-03-26
Auditor: WATKINS WARD AND STAFFORD PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1187065 2025-001 Material Weakness Yes I
1187066 2025-001 Material Weakness Yes I
1187067 2025-001 Material Weakness Yes I
1187068 2025-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $760,284 Yes 0
84.425 EDUCATION STABILIZATION FUND $405,835 Yes 0
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $323,676 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $286,743 Yes 1
84.357 READING FIRST STATE GRANTS $286,423 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $93,191 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $45,015 Yes 0
84.358 RURAL EDUCATION $41,944 Yes 0
12.U01 RESERVE OFFICER'S TRAINING CORPS $39,742 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $25,732 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $22,730 Yes 1
10.555 NATIONAL SCHOOL LUNCH PROGRAM $11,933 Yes 1
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $5,332 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $2,147 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $2,121 Yes 0
10.560 STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION $1,310 Yes 0
96.001 SOCIAL SECURITY DISABILITY INSURANCE $266 Yes 0

Contacts

Name Title Type
VRCDFBQ8MFD4 Matilda Miller Auditee
6017432657 Stephen Flake 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 Kemper County School District under programs of the federal government for the year ended June 30, 2025. 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 Kemper County School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Kemper County School District.
Expenditures reported on the Schedule are reported on the current financial resource measurement focus and 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 Kemper County School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The amount of donated commodities reported on the schedule is the value of donated commodities received by the district and reported under the National School Lunch Program Assistance listing # 10.555. The value of the commodities received during the fiscal year was $11,933.

Finding Details

Finding 2025-001
Criteria: 2 C.F.R. § 200.318(a) requires non-Federal entities to use their own documented procurement procedures which reflect applicable state and local laws and regulations, provided such procedures conform to federal procurement standards. Additionally, school district policy and state law require service contracts to be approved by the Board and entered upon the official minutes prior to execution and payment. Condition: During our testing of procurement transactions within the Child Nutrition Program for the fiscal year ended June 30, 2025, we noted the District procured services without obtaining a contract approved by the Board of Education and recorded in the official minutes prior to services being rendered and payments being made. Cause: The District did not ensure that procurement procedures requiring Board approval of service contracts were followed for services charged to the Child Nutrition Program. Effect: Failure to obtain Board approval of service contracts constitutes noncompliance with local policy, state law, and federal procurement requirements. This control deficiency increases the risk of unauthorized procurements and may subject questioned costs to federal review. Questioned Costs: None noted Context: Of the procurement transactions tested within the Child Nutrition Program, four exceptions were identified out of forty tested, representing approximately $41,025 in expenditures. The exceptions involved one contract. Based on the results of our testing, this matter appears to be an isolated instance. Although no questioned costs were identified, the lack of timely Board approval increased the risk of noncompliance and unauthorized purchasing. Recommendation: The District should strengthen internal controls over procurement to ensure all service contracts, including those charged to federal programs, are approved by the Board of Education and entered upon the official minutes prior to execution and payment. Management should also provide training to personnel responsible for federal program expenditures regarding procurement compliance requirements under Uniform Guidance.