FAC Explorer

Audit 49973

FY End
2022-06-30
Total Expended
$67.92M
Findings
6
Programs
17
Organization: Jackson Public School District (MS)
Year: 2022 Accepted: 2023-03-26
Auditor: Jd CPA PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
61306 2022-002 Significant Deficiency - L
61307 2022-002 Significant Deficiency - L
61308 2022-002 Significant Deficiency - L
637748 2022-002 Significant Deficiency - L
637749 2022-002 Significant Deficiency - L
637750 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $16.80M Yes 0
84.425D Covid-19 - Elementary and Secondary School Emergency Relief Fund (esser Ii) $16.72M Yes 0
10.555 National School Lunch Program $15.66M Yes 1
84.027 Special Education_grants to States $5.43M Yes 0
10.553 School Breakfast Program $3.85M Yes 1
84.367 Improving Teacher Quality State Grants $2.53M - 0
84.425D Covid-19 - Elementary and Secondary School Emergency Relief Fund (esser I) $2.00M Yes 0
84.424 Student Support and Academic Enrichment Program $1.42M - 0
84.425U Covid-19 - Elementary and Secondary School Emergency Relief Fund (arp Esser Iii) $1.16M Yes 0
12.GSA_MIGRATION Reserve Officers' Training Corps $739,653 - 0
10.582 Fresh Fruit and Vegetable Program $519,955 - 0
84.196 Education for Homeless Children and Youth $378,740 - 0
10.559 Summer Food Service Program for Children $309,051 Yes 1
84.048 Career and Technical Education -- Basic Grants to States $199,702 - 0
84.173 Special Education_preschool Grants $117,317 Yes 0
84.365 English Language Acquisition State Grants $68,751 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $12,477 - 0

Contacts

Name Title Type
LCDSDWLQ4VZ5 Earl Burke Auditee
6019608789 Jonathan Dungan 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 Jackson Public School District under programs of the federal government for the year ended June 30, 2022. 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 Jackson Public School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Jackson Public 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 Jackson Public 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 $1,590,367 are included in the National School Lunch Program. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
Section III: Federal Award Findings and Questioned Costs Significant deficiencies and Noncompliance. Finding 2022-002 Special Reporting Federal Program Information: U.S. Department of Education: Program Assistance Listing Numbers: 10.553; 10.555; 10.559 Program Title: Child Nutrition Cluster Federal Award Year: June 30, 2022 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 7 CFR ? 210.5(d)-.13 ? Report of School Program Operations for claims reimbursement of meals served. Management is responsible for complying with the requirements of the Mississippi Department of Education?s policies and procedures manual for child nutrition programs, which requires that school district?s monthly claims for reimbursement report be submitted by the tenth of the month for the previous reporting month. Condition: Monthly claims for reimbursement are not being submitted in a timely fashion. Cause: The cause of the condition is due to lack of adequate internal controls regarding the timely reporting and submission of monthly claim for reimbursement. Effects: The effect is non-compliance with federal requirements. Questioned Cost: None. Perspective: This finding is an isolated instance and will result in the auditee being considered not a lowrisk auditee in future audit period. Number of years finding reported: One (1) 2022. Recommendation: We recommend that the School District strengthen its internal control systems over reporting and submitting its monthly claims for reimbursement to ensure claims are submitted within established reporting deadline. View of Responsible Official: The management agrees with this finding and will adhere to the correction action plan in this audit report.
Finding 2022-002
Section III: Federal Award Findings and Questioned Costs Significant deficiencies and Noncompliance. Finding 2022-002 Special Reporting Federal Program Information: U.S. Department of Education: Program Assistance Listing Numbers: 10.553; 10.555; 10.559 Program Title: Child Nutrition Cluster Federal Award Year: June 30, 2022 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 7 CFR ? 210.5(d)-.13 ? Report of School Program Operations for claims reimbursement of meals served. Management is responsible for complying with the requirements of the Mississippi Department of Education?s policies and procedures manual for child nutrition programs, which requires that school district?s monthly claims for reimbursement report be submitted by the tenth of the month for the previous reporting month. Condition: Monthly claims for reimbursement are not being submitted in a timely fashion. Cause: The cause of the condition is due to lack of adequate internal controls regarding the timely reporting and submission of monthly claim for reimbursement. Effects: The effect is non-compliance with federal requirements. Questioned Cost: None. Perspective: This finding is an isolated instance and will result in the auditee being considered not a lowrisk auditee in future audit period. Number of years finding reported: One (1) 2022. Recommendation: We recommend that the School District strengthen its internal control systems over reporting and submitting its monthly claims for reimbursement to ensure claims are submitted within established reporting deadline. View of Responsible Official: The management agrees with this finding and will adhere to the correction action plan in this audit report.
Finding 2022-002
Section III: Federal Award Findings and Questioned Costs Significant deficiencies and Noncompliance. Finding 2022-002 Special Reporting Federal Program Information: U.S. Department of Education: Program Assistance Listing Numbers: 10.553; 10.555; 10.559 Program Title: Child Nutrition Cluster Federal Award Year: June 30, 2022 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 7 CFR ? 210.5(d)-.13 ? Report of School Program Operations for claims reimbursement of meals served. Management is responsible for complying with the requirements of the Mississippi Department of Education?s policies and procedures manual for child nutrition programs, which requires that school district?s monthly claims for reimbursement report be submitted by the tenth of the month for the previous reporting month. Condition: Monthly claims for reimbursement are not being submitted in a timely fashion. Cause: The cause of the condition is due to lack of adequate internal controls regarding the timely reporting and submission of monthly claim for reimbursement. Effects: The effect is non-compliance with federal requirements. Questioned Cost: None. Perspective: This finding is an isolated instance and will result in the auditee being considered not a lowrisk auditee in future audit period. Number of years finding reported: One (1) 2022. Recommendation: We recommend that the School District strengthen its internal control systems over reporting and submitting its monthly claims for reimbursement to ensure claims are submitted within established reporting deadline. View of Responsible Official: The management agrees with this finding and will adhere to the correction action plan in this audit report.
Finding 2022-002
Section III: Federal Award Findings and Questioned Costs Significant deficiencies and Noncompliance. Finding 2022-002 Special Reporting Federal Program Information: U.S. Department of Education: Program Assistance Listing Numbers: 10.553; 10.555; 10.559 Program Title: Child Nutrition Cluster Federal Award Year: June 30, 2022 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 7 CFR ? 210.5(d)-.13 ? Report of School Program Operations for claims reimbursement of meals served. Management is responsible for complying with the requirements of the Mississippi Department of Education?s policies and procedures manual for child nutrition programs, which requires that school district?s monthly claims for reimbursement report be submitted by the tenth of the month for the previous reporting month. Condition: Monthly claims for reimbursement are not being submitted in a timely fashion. Cause: The cause of the condition is due to lack of adequate internal controls regarding the timely reporting and submission of monthly claim for reimbursement. Effects: The effect is non-compliance with federal requirements. Questioned Cost: None. Perspective: This finding is an isolated instance and will result in the auditee being considered not a lowrisk auditee in future audit period. Number of years finding reported: One (1) 2022. Recommendation: We recommend that the School District strengthen its internal control systems over reporting and submitting its monthly claims for reimbursement to ensure claims are submitted within established reporting deadline. View of Responsible Official: The management agrees with this finding and will adhere to the correction action plan in this audit report.
Finding 2022-002
Section III: Federal Award Findings and Questioned Costs Significant deficiencies and Noncompliance. Finding 2022-002 Special Reporting Federal Program Information: U.S. Department of Education: Program Assistance Listing Numbers: 10.553; 10.555; 10.559 Program Title: Child Nutrition Cluster Federal Award Year: June 30, 2022 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 7 CFR ? 210.5(d)-.13 ? Report of School Program Operations for claims reimbursement of meals served. Management is responsible for complying with the requirements of the Mississippi Department of Education?s policies and procedures manual for child nutrition programs, which requires that school district?s monthly claims for reimbursement report be submitted by the tenth of the month for the previous reporting month. Condition: Monthly claims for reimbursement are not being submitted in a timely fashion. Cause: The cause of the condition is due to lack of adequate internal controls regarding the timely reporting and submission of monthly claim for reimbursement. Effects: The effect is non-compliance with federal requirements. Questioned Cost: None. Perspective: This finding is an isolated instance and will result in the auditee being considered not a lowrisk auditee in future audit period. Number of years finding reported: One (1) 2022. Recommendation: We recommend that the School District strengthen its internal control systems over reporting and submitting its monthly claims for reimbursement to ensure claims are submitted within established reporting deadline. View of Responsible Official: The management agrees with this finding and will adhere to the correction action plan in this audit report.
Finding 2022-002
Section III: Federal Award Findings and Questioned Costs Significant deficiencies and Noncompliance. Finding 2022-002 Special Reporting Federal Program Information: U.S. Department of Education: Program Assistance Listing Numbers: 10.553; 10.555; 10.559 Program Title: Child Nutrition Cluster Federal Award Year: June 30, 2022 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 7 CFR ? 210.5(d)-.13 ? Report of School Program Operations for claims reimbursement of meals served. Management is responsible for complying with the requirements of the Mississippi Department of Education?s policies and procedures manual for child nutrition programs, which requires that school district?s monthly claims for reimbursement report be submitted by the tenth of the month for the previous reporting month. Condition: Monthly claims for reimbursement are not being submitted in a timely fashion. Cause: The cause of the condition is due to lack of adequate internal controls regarding the timely reporting and submission of monthly claim for reimbursement. Effects: The effect is non-compliance with federal requirements. Questioned Cost: None. Perspective: This finding is an isolated instance and will result in the auditee being considered not a lowrisk auditee in future audit period. Number of years finding reported: One (1) 2022. Recommendation: We recommend that the School District strengthen its internal control systems over reporting and submitting its monthly claims for reimbursement to ensure claims are submitted within established reporting deadline. View of Responsible Official: The management agrees with this finding and will adhere to the correction action plan in this audit report.