Finding 485651 (2022-007)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2024-09-04
Audit: 318468
Auditor: Jd CPA PLLC

AI Summary

  • Core Issue: The school district failed to submit the required data collection form and reporting package on time, violating federal reporting regulations.
  • Impacted Requirements: Compliance with 2 CFR § 200.512 regarding timely submission of audit reports.
  • Recommended Follow-Up: Improve internal controls to ensure timely preparation of financial statements and adherence to submission deadlines.

Finding Text

Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. 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 Education Criteria: 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.

Corrective Action Plan

AUDITEE’S CORRECTIVE ACTION PLAN As required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost principles, and Audit Requirements for Federal Awards (UG), the East Tallahatchie School District has prepared and hereby submits the following corrective action plan for the findings included in the Schedule of Findings and Questioned Cost for the year ended June 30, 2022:  Finding 2022-001 Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Description of corrective action planned: The district will implement controls and procedures to ensure that all expenditures are properly authorized prior to goods being ordered or services being rendered. C. Anticipated completion date of corrective action: Immediately 2022-002 Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Description of corrective action planned: The district will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, proper safeguarding of assets and accurate accounting records. C. Anticipated completion date of corrective action: Immediately 2 2022-003 Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Description of corrective action planned: The district will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, proper safeguarding of assets, and accurate accounting records. C. Anticipated completion date of corrective action: Immediately 2022-004 Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Description of corrective action planned: The district will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, proper safeguarding of assets, and accurate accounting records. C. Anticipated completion date of corrective action: Immediately 2022-005 Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Description of corrective action planned: The district will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, proper safeguarding of assets, and accurate accounting records. C. Anticipated completion date of corrective action: Immediately 3 2022-006 Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Description of corrective action planned: The district will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, proper safeguarding of assets and accurate accounting records. C. Anticipated completion date of corrective action: Immediately 2022-007 Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Description of corrective action planned: The district will 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. C. Anticipated completion date of corrective action: Immediately

Categories

Subrecipient Monitoring Material Weakness Reporting School Nutrition Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 485652 2022-007
    Significant Deficiency Repeat
  • 485653 2022-007
    Significant Deficiency Repeat
  • 485654 2022-007
    Significant Deficiency Repeat
  • 485655 2022-007
    Significant Deficiency Repeat
  • 485656 2022-007
    Significant Deficiency Repeat
  • 485657 2022-007
    Significant Deficiency Repeat
  • 1062093 2022-007
    Significant Deficiency Repeat
  • 1062094 2022-007
    Significant Deficiency Repeat
  • 1062095 2022-007
    Significant Deficiency Repeat
  • 1062096 2022-007
    Significant Deficiency Repeat
  • 1062097 2022-007
    Significant Deficiency Repeat
  • 1062098 2022-007
    Significant Deficiency Repeat
  • 1062099 2022-007
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.425D Elementary and Secondary School Emergency Relief II $1.79M
84.010 Title I Grants to Local Educational Agencies $997,295
10.555 National School Lunch Program $860,443
84.425U Elementary and Secondary School Emergancy Relief Fund Arp III $474,417
84.027 Special Education_grants to States $390,773
84.425D Elementary and Secondary School Emergency Relief I $229,451
84.424 Student Support and Academic Enrichment Program $75,109
84.367 Improving Teacher Quality State Grants $39,321
84.358 Rural Education $12,247
15.226 Payments in Lieu of Taxes $6,610
84.048 Career and Technical Education -- Basic Grants to States $5,091
93.778 Medical Assistance Program $2,014
84.173 Special Education_preschool Grants $60