FAC Explorer

Finding 9336 (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.

Corrective Action Plan

We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, including compliance with all federal grant requirements.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 585778 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