MS HB1792

Appropriates $150,000,000 from the "Equity in Distance Learning Fund" to the State Department of Education from July 1, 2020 through November 30, 2020 to administer the "Equity in Digital Learning Act" established under Senate Bill 3044.

Requires the State Department of Education to verify that all reimbursements are for necessary COVID-19 related expenditures under the federal CARES Act and that recipients have not received duplicate reimbursement from other sources.

Mandates compliance with federal Single Audit Act requirements, Uniform Guidance internal controls, subrecipient monitoring, and audit requirements for all appropriated funds.

Requires the State Department of Education to certify to the Department of Finance and Administration that all expenditures comply with U.S. Treasury guidelines for the Coronavirus Relief Fund.

Establishes that if federal auditors determine improper use of funds, the State Department of Education must repay Mississippi for amounts required to be returned to the federal government.