FAC Explorer

Finding 1236179 (2024-005)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
-
Year
2024
Accepted
2026-09-23
Audit: 411787
Organization: McComb Separate School District (MS)
Auditor: BROWN CPA PLLC

AI Summary

  • Answer: The district needs to create policies for better control over accounts payable and purchasing.
  • Trend: Implementing these controls will help protect assets and improve record accuracy.
  • List: Follow up by reviewing the Auditee’s Corrective Action Plan for specific steps to be taken.

Finding Text

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

Corrective Action Plan

Accounts payable testing and internal controls. D. Name of contact person responsible for corrective action: Name: Johnnie Vick Title: Superintendent

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1236175 2024-005
    Material Weakness Repeat
  • 1236176 2024-005
    Material Weakness Repeat
  • 1236177 2024-005
    Material Weakness Repeat
  • 1236178 2024-005
    Material Weakness Repeat

Programs in Audit

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