Finding 1147419 (2023-004)

Unearned Income U.S. Department of Education Passed-through Mississippi Department of Education Program Name: Elementary and Secondary School Emergency Relief ARP (ESSER) Program ALN: 84.425U Compliance Requirement: Cash Management CRITERIA: Requests for reimbursement should occur after the district has incurred a eligible expenditure. CONDITION: During our testing, we noted the district collected $189,881 of revenue in excess of recorded expenditures. CONTEXT: The school district failed to properly make requests for reimbursement of eligible expenditures. CAUSE: The cause is a result of not properly implementing a designed system of accounting and internal controls. EFFECT: The effect of this condition could result in the schedule of Expenditures of Federal Awards being materially misstated. IDENTIFICATION OF REPEAT FINDING: No. QUESTIONED COSTS: None RECOMMENDATION: It is recommended that the district implement policies or procedures to establish an internal control system that will ensure strong financial accountability and accurate accounting records. VIEWS OF RESPONSIBLE OFFICIALS: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability and accurate accounting records.