Finding Text
Finding 2022-007 Special Reporting
Program Assistance Listing Numbers: 10.555, 84.010, 84.027, 84.173, 84.425D and 84.425U
Program Titles: Child Nutrition Cluster. Title I Grants to Local Educational Agencies. Special Education
Cluster. Elementary and Secondary School Emergency Relief I. Elementary and Secondary School
Emergency Relief II. Elementary and Secondary School Emergency Relief ARP III.
Federal Award Year: June 30, 2022
Federal Agency: United States Department of Education
Pass-Through Entity: Mississippi Department of EducationCriteria: In accordance with 2 CFR § 200.512- Report Submission, "the single audit must be completed
and the data collection form and reporting package must be submitted within the earlier of 30 calendar days
after receipt of the auditor's report(s), or nine months after the end of the audit period."
Condition: The required data collection form and reporting package to the Federal Audit Clearinghouse
was not submitted within established timeframe.
Cause: There was a delay in the preparation of the financial statements on a timely basis.
Effects: The school district did not comply with Federal reporting regulations.
Questioned Cost: None.
Repeat Finding: Yes (2021-007).
Recommendation: We recommend that the School District strengthen its internal control systems over
reporting to ensure single audit reporting package and data collection form are submitted to the Federal
Audit Clearinghouse within established timeframe and financial statements are prepared timely.
View of Responsible Official: Management agrees with this finding and will adhere to the corrective action
plan in this audit report.