Finding 389785 (2023-001)

Section II: Financial Statement Findings The results of our tests did not disclose any findings related to the financial statements that are required to be reported under Government Auditing Standards. Section III: Federal Award Findings and Questioned Costs Significant deficiencies and Noncompliance. Finding 2023-001 Special Reporting Federal Program Information: U.S. Department of Education: Program Assistance Listing Numbers: 10.553; 10.555; 10.559; 10.582 Program Title: Child Nutrition Cluster Federal Award Year: June 30, 2023 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 will result in the auditee being considered not a low-risk auditee in future audit period. Number of years finding reported: Two (2) 2022 and 2023. 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.