Precedent Library
Real findings from published Mississippi OSA compliance reports — 21 worked examples across 5 districts. Every figure and quote is transcribed from the primary report; each links to the source PDF. Use these to calibrate what a finding actually looks like before you write one.
Vicksburg-Warren School District
FY2024 · Limited Internal Control & Compliance Review
- Purchasing & Bid Law$99,406 across 128 claims (plus $148,213 no-bid; $1.85M/yr unbid custodial)
Claims split to circumvent bid requirements
“One hundred and twenty-eight claims totaling $99,406 were split to circumvent the bid/quote requirements.”
Miss. Code §31-7-13(b)
- Cash, Bank Recs & Segregation Repeat finding$11,296
Investment account not reconciled monthly
“The District's investment account, totaling $11,296, was not reconciled monthly for fiscal year 2024. [Repeat 2019 finding.]”
Miss. Code §37-9-18(1)(a); MDE Policy Ch. 71
- Activity & Student Funds$2,238 + $3,857 in supplements not on contract
Athletic department paid crew/announcers off-contract
“The athletic director paid six individuals through Dragonfly as crew workers and announcers, totaling $2,238.”
Miss. Code §37-7-301(s)
- Payroll & Personnel Repeat finding$65,968
Retirees paid above PERS-allowed salary
“Two retirees were paid more than the salary amount allowed by PERS, totaling $65,968. [Repeat 2019 finding.]”
Miss. Code §25-11-127(1)(a)
Coahoma County School District
FY2022 · Limited Internal Control & Compliance Review
- Cash, Bank Recs & Segregation
One clerk reconciles, collects, and records cash
“The Sixteenth Section Clerk/Accounts Payable Clerk is responsible for reconciling bank accounts, collecting cash, and recording cash.”
COSO Internal Control framework (significant deficiency)
- Cash, Bank Recs & Segregation$557,425 difference (Payroll Clearing $554,099)
Bank accounts unreconciled
“Two bank accounts were not properly reconciled to the District's general ledger's cash balance resulting in a difference, totaling ($557,425).”
Miss. Code §37-9-18(1)(a)
- Purchasing & Bid Law$80,295 (no quotes) + $106,738 (non-low bids, no minute narrative)
Purchases without two quotes / non-low bids unjustified
“Six purchases did not have evidence of two quotes/bids, totaling $80,295.”
Miss. Code §31-7-13(b), §31-7-13(d)(i)
- Sixteenth Section Trust Land$281,500
Sixteenth Section leases with delinquent taxes not terminated
“Four leases with delinquent taxes, however, the lease agreements were not terminated, totaling $281,500.”
Miss. Code §27-35-71, §29-3-57, §29-3-65
- Conflicts & Related Parties
Board member voted on supplements for own child
“One Board Member has a child (certified teacher) who works within the District. The Board Member voted on salary scales that included local supplements which included their child.”
Miss. Code §25-4-105(1), §37-9-21
- Payroll & Personnel$248,200 certified vs. ~$120,000 norm
Superintendent salary certified to PERS at inflated amount
“The School Board certified the salary of a full-time Superintendent at an inflated amount of $248,200 … indicative of waste and abuse.”
Miss. Code §25-11-127(4); §37-9-37
Holmes County Consolidated School District
Report dated Dec 2020 · Compliance Review (material weaknesses; repayments recommended)
- Purchasing Cards, Fuel & Travel$4,200 (repayment recommended)
$4,200 'adults only / BYOB' party for a bond that failed
“The event was coordinated to celebrate the passing of a school bond; however, the bond did not pass … resulted in the misappropriation of public funds.”
MS Public School Accountability Standards (material weakness)
- Cash, Bank Recs & Segregation$8,251,011 (Payroll Clearing $7,942,498)
$8.25M unreconciled across four bank accounts
“Four bank accounts were not properly reconciled to the District's general ledger's cash balance. There was a difference totaling ($8,251,011).”
MDE Policy Manual Ch. 71 Rule 71.3
- Purchasing Cards, Fuel & Travel$12,338 across 22 purchases
Credit-card purchases with no itemized receipts
“Twenty-two purchases with the Capital One credit card totaling $12,338 did not have itemized receipts.”
Miss. Code §39-5-9
- Payroll & Personnel$20,000 (repayment recommended)
Superintendent overpaid above board-approved salary
“The Board approved a salary of $160,000 … however, the Superintendent was actually paid $170,000 … overpaid $20,000.”
Miss. Code §37-9-37, §37-9-43
- Conflicts & Related Parties$8,000 + $6,000 (charter bus, brother-in-law)
Payments to superintendent's relatives' businesses
“Payments to the Superintendent's relative's business totaling $8,000 and brother-in-law's charter bus services totaling $6,000.”
Miss. Code §25-4-105(1), (4)
West Point Consolidated School District
FY2023 · Limited Internal Control & Compliance Review
- Conflicts & Related Parties$2,724
Purchases from a business owned by a district teacher
“Purchases were made from a business of a District teacher, totaling $2,724. Per the Secretary of State, the teacher is the Manager and member.”
Miss. Code §25-4-105(3)(a)
- Payroll & Personnel$22,082 across 11 employees
Supplements paid without supplemental contracts
“11 certified employees received additional supplements totaling $22,082; however, there was no evidence of supplemental contracts.”
Miss. Code §37-9-37
- Cash, Bank Recs & Segregation$476,712
Excess ad valorem tax collected, recommended escrowed
“The excess collected during the 2022-2023 year totaling $476,712 should be restricted for one year … we recommend the District escrow the excess.”
Miss. Code §27-39-207(2)(b), §37-57-107
Webster County School District
FY2023 · Limited Internal Control & Compliance Review
- Conflicts & Related Parties$5,945
Purchases from a business owned by a district principal
“Purchases were made with the business of a District principal, totaling $5,945. Per the Secretary of State, the principal is listed as the owner.”
Miss. Code §25-4-105(3)(a)
- Purchasing & Bid Law$176,494 across 13 purchases
Vendor purchases without two bids/quotes
“Thirteen vendor purchases totaling $176,494 did not have two bids/quotes.”
Miss. Code §31-7-13(b)
- Sixteenth Section Trust Land
Expendable Sixteenth Section interest not transferred
“All expendable sixteenth section revenues to which a school district shall be entitled were not properly transferred.”
Miss. Code §29-3-117