FAC Explorer

Audit 411787

FY End
2024-06-30
Total Expended
$13.69M
Findings
5
Programs
17
Organization: McComb Separate School District (MS)
Year: 2024 Accepted: 2026-09-23
Auditor: BROWN CPA PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1236175 2024-005 Material Weakness Yes B
1236176 2024-005 Material Weakness Yes B
1236177 2024-005 Material Weakness Yes B
1236178 2024-005 Material Weakness Yes B
1236179 2024-005 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
84.425 COVID-19 - Elementary & Secondary School Emergency Relief Fund (ESSER) ARP III $4.24M Yes 1
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $3.03M Yes 0
84.425 COVID-19 - Elementary & Secondary School Emergency Relief Fund (ESSER) II $2.64M Yes 1
10.555 NATIONAL SCHOOL LUNCH PROGRAM $1.78M Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $840,706 Yes 1
10.553 SCHOOL BREAKFAST PROGRAM $518,701 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $370,111 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $68,544 Yes 0
84.358 RURAL EDUCATION $65,254 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $37,268 Yes 0
12.000 Reserve Officers' Training Corps $37,264 Yes 0
84.027 IDEA, Part B ARP Grant $26,265 Yes 1
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $24,637 Yes 1
93.778 Medical assistance program $4,289 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $2,144 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $1,392 Yes 0
96.001 SOCIAL SECURITY DISABILITY INSURANCE $266 Yes 0

Contacts

Name Title Type
LME3XE9RSSE7 Kellia Washington Auditee
6016844661 Clint Brown 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 McComb 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 McComb School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the McComb School District.
Donated commodities in the amount of $75,518 are included in the National School Lunch Program.
E-rate funds have not been included on this schedule due to the fact the FCC considers the support to be in the form of providing a discount to the schools and libraries and does not consider the assistance to be direct financial support.

Finding Details

Finding 2024-005
Recommendation: District should implement policies and procedures to establish an internal control system that will require accountability with regard to accounts payable and purchasing. This will ensure the proper safeguarding of assets and accurate accounting records. Response: Please refer to the Auditee’s Corrective Action Plan