(1) Any Non-Governmental Organization (NGO) or quasi-public entity that receives state or federal funds appropriated by the State Legislature as a grantee or subgrantee shall be subject to a compliance audit.
(2) The audit shall include, at minimum:(a) Schedule of Expenditures of State Funds (SESF) for each:(i) Payment date;(ii) Amount;(iii) Description/object code;(iv) Vendor/payee legal name and persistent vendor ID;(v) Voucher ID;(vi) Contract/Award ID;(vii) PO/Release, if applicable;(viii) Fund; and(ix) Program/appropriation code;(b) Schedule of Revenues by source:(i) State-tax-derived funds;(ii) Other state funds; and(iii) Federal, local and private funds;(c) Subrecipient schedule:(i) Entity;(ii) Employer Identification Number (EIN)/Secretary of State (SOS) ID;(iii) Amount;(iv) Purpose;(v) Award/subaward ID; and(vi) Dates;(d) Related party transactions and conflict-of-interest disclosures; and(e) Findings with severity, questioned costs, criteria/condition/cause/effect and a Corrective Action Plan (CAP) with responsible official and timeline.
(a) Schedule of Expenditures of State Funds (SESF) for each:(i) Payment date;(ii) Amount;(iii) Description/object code;(iv) Vendor/payee legal name and persistent vendor ID;(v) Voucher ID;(vi) Contract/Award ID;(vii) PO/Release, if applicable;(viii) Fund; and(ix) Program/appropriation code;
(i) Payment date;
(ii) Amount;
(iii) Description/object code;
(iv) Vendor/payee legal name and persistent vendor ID;
(v) Voucher ID;
(vi) Contract/Award ID;
(vii) PO/Release, if applicable;
(viii) Fund; and
(ix) Program/appropriation code;
(b) Schedule of Revenues by source:(i) State-tax-derived funds;(ii) Other state funds; and(iii) Federal, local and private funds;
(i) State-tax-derived funds;
(ii) Other state funds; and
(iii) Federal, local and private funds;
(c) Subrecipient schedule:(i) Entity;(ii) Employer Identification Number (EIN)/Secretary of State (SOS) ID;(iii) Amount;(iv) Purpose;(v) Award/subaward ID; and(vi) Dates;
(i) Entity;
(ii) Employer Identification Number (EIN)/Secretary of State (SOS) ID;
(iii) Amount;
(iv) Purpose;
(v) Award/subaward ID; and
(vi) Dates;
(d) Related party transactions and conflict-of-interest disclosures; and
(e) Findings with severity, questioned costs, criteria/condition/cause/effect and a Corrective Action Plan (CAP) with responsible official and timeline.
(3) Auditees shall provide full access to books and records, including bank statements, contracts and amendments, payroll registers, invoices and subawards. All required schedules shall be delivered in machine-readable formats (CSV/JSON; Parquet as appropriate) using the join-key fields.
(4) DFA shall publish the report, management letter, and Corrective Action Plan (CAP) on Transparency Mississippi and transmit them to the Legislative Budget Office (LBO). The report shall identify any payments that appear to diverge from the auditee’s stated purposes or the statutory/contractual basis for receiving public funds.
(5) Reports are due within one hundred eighty (180) days after the fiscal end of year and after the Office of the State Auditor (OSA) performs or directs a compliance audit, and the Office of the State Auditor (OSA) shall retain these report records for no less than seven (7) years.
(6) Failure to submit material, noncooperation or obstruction authorizes DFA to suspend payments, withhold new awards or recoup funds, and authorizes the Office of the State Auditor (OSA) to refer the matter to the Attorney General.
(7) The auditee’s schedules and Corrective Action Plan (CAP) shall be certified under penalty of perjury by an authorized officer and certified public accountant.