FAC Explorer

Finding 585778 (2023-001)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-01-22
Audit: 12809
Organization: Chickasaw County School District (MS)
Auditor: Cunningham CPAS

AI Summary

  • Core Issue: The district spent over $10,000 on therapy services without obtaining a required second quote.
  • Impacted Requirements: Compliance with procurement regulations under the IDEA Part B program.
  • Recommended Follow-Up: Ensure future expenditures include necessary documentation for quotes and proposals.

Finding Text

During our testing of expenditures from the Special Education – IDEA Part B program, we noted the district expended in excess of $10,000 with two vendors on therapy services for special education students. The services do appear to be for allowable costs and activities under the IDEA Part B grants. However, the district was unable to provide evidence that a required second quote and or proposal was obtained.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 9336 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $1.22M
10.555 National School Lunch Program $1.14M
84.425 Education Stabilization Fund $1.01M
84.027 Special Education_grants to States $715,349
10.553 School Breakfast Program $423,106
84.367 Improving Teacher Quality State Grants $124,315
84.424 Student Support and Academic Enrichment Program $102,858
84.358 Rural Education $43,118
15.226 Payments in Lieu of Taxes $42,156
10.665 Schools and Roads - Grants to States $40,331
84.048 Career and Technical Education -- Basic Grants to States $37,103
93.778 Medical Assistance Program $35,578
32.U00 E-Rate $25,147
23.001 Appalachian Regional Development (see Individual Appalachian Programs) $21,480
84.173 Special Education_preschool Grants $19,788
84.173 Arp - Preschool $2,536