FAC Explorer

Audit 53891

FY End
2022-06-30
Total Expended
$4.14M
Findings
2
Programs
17
Organization: Perry County School District (MS)
Year: 2022 Accepted: 2023-04-19
Auditor: King CPA PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
59133 2022-003 - - F
635575 2022-003 - - F

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $629,330 - 0
10.559 Summer Food Service Program for Children $608,293 - 0
84.425 Education Stabilization Fund $540,706 Yes 1
84.287 Twenty-First Century Community Learning Centers $468,295 - 0
10.665 Schools and Roads - Grants to States $302,416 - 0
84.027 Special Education_grants to States $261,466 - 0
84.367 Improving Teacher Quality State Grants $77,650 - 0
10.555 National School Lunch Program $73,666 - 0
32.004 Universal Service Fund - Schools and Libraries $52,920 - 0
84.424 Student Support and Academic Enrichment Program $47,441 - 0
84.048 Career and Technical Education -- Basic Grants to States $31,100 - 0
84.358 Rural Education $29,655 - 0
93.778 Medical Assistance Program $27,416 - 0
84.173 Special Education_preschool Grants $8,921 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $8,750 - 0
10.560 State Administrative Expenses for Child Nutrition $2,366 - 0
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $308 - 0

Contacts

Name Title Type
JZU9JCKB3QM1 Kimberly Parker Auditee
6019643211 Douglas King Auditor
No contacts on file

Notes to SEFA

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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-003
Criteria: Per 2 CFR section 200.313(d)(1)), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property. Condition: Our testing of equipment and real property management identified a large number of camera and vape sensors purchased that were not included in federal programs inventory. Cause: The school district did not realize that the cameras and vape sensors belonged to the district. Effect: The equipment was not included in federal programs inventory as required by 2 CFR 200. Questioned Costs: None Recommendation: We recommend that all equipment purchased with federal funds be accounted for. View of Responsible Officials: The views of district administration are outlined in the Auditee?s Correction Plan.
Finding 2022-003
Criteria: Per 2 CFR section 200.313(d)(1)), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property. Condition: Our testing of equipment and real property management identified a large number of camera and vape sensors purchased that were not included in federal programs inventory. Cause: The school district did not realize that the cameras and vape sensors belonged to the district. Effect: The equipment was not included in federal programs inventory as required by 2 CFR 200. Questioned Costs: None Recommendation: We recommend that all equipment purchased with federal funds be accounted for. View of Responsible Officials: The views of district administration are outlined in the Auditee?s Correction Plan.