Finding Text
Finding 2022-003: Accounts payable testing and internal controls. U.S. Department of Education Passed-through Mississippi Department of Education Program Name: Special Education Cluster Program Assistance Listing Numbers: 84.027, 84.027x, 84.173 and 84.173x Compliance Requirement: Allowable Costs/Cost Principles; Procurement CRITERIA: Recipients of federal funds must follow the same State requirements for procurement of goods and services that apply to non-federal funds. CONDITION: During our testing of 15 invoices, we noted 9 instances where the district approved proposals for various services, software and site licenses. The expenditures do appear to be for allowable costs and activities under the Special Education Cluster. However, the district was unable to provide evidence that a required second quote and or proposal was obtained. CONTEXT: The school district did not follow requirements related to procurement of goods and services. CAUSE: The cause is a result of not properly implementing a designed system of accounting and internal controls. EFFECT: Noncompliance with state and federal purchasing laws. IDENTIFICATION OF REPEAT FINDING: No. QUESTIONED COSTS: None RECOMMENDATION: The school district should implement policies and procedures to ensure all applicable compliance requirements are being met. VIEWS OF RESPONSIBLE OFFICIALS: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, including compliance with state and federal purchasing requirements.