Finding Text
Accounts payable testing and internal controls. U.S. Department of Education Passed-through Mississippi Department of Education Program Name: Elementary and Secondary School Emergency Relief II & ARP (ESSER) Program CFDA: 84.425D & 84.425U Compliance Requirement: Allowable Costs/Cost Principles; Procurement CRITERIA: Recipients of federal funds must follow the same State requirements for procurement of goods and services that apply to non-federal funds. CONDITION: During our testing of 36 invoices, we noted 11 instances where the district was unable to provide evidence that it followed state and federal procurement procedures as it relates to obtaining second quotes, seeking requests for proposals, competitive bids, or properly documenting whether the purchase was covered under state contract or express products lists. CONTEXT: The school district did not follow requirements related to procurement of goods and services. CAUSE: The cause is a result of not properly implementing a designed system of accounting and internal controls. EFFECT: Noncompliance with state and federal purchasing laws. IDENTIFICATION OF REPEAT FINDING: No QUESTIONED COSTS: None RECOMMENDATION: The school district should implement policies and procedures to ensure all applicable compliance requirements are being met. VIEWS OF RESPONSIBLE OFFICIALS: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, including compliance with state and federal purchasing requirements.