MS HB1804

Appropriates $150,000,000 from the "Equity in Distance Learning Fund" to the Mississippi State Department of Education to facilitate distance learning for public K-12 students due to COVID-19 interruptions, covering the period from July 1, 2020, through November 30, 2020

Funded through the federal Coronavirus Relief Fund established by the CARES Act, and each disbursement must be individually determined to qualify as a necessary expenditure incurred due to the COVID-19 public health emergency under Section 601(d) of the federal Social Security Act

Prohibits the Department of Education from reimbursing any expense that has been or will be covered by another funding source, including insurance proceeds or other federal funds

Requires the Department of Education to certify compliance with U.S. Department of the Treasury guidelines to the Department of Finance and Administration, and mandates repayment to the federal government if any funds are determined by a federal Inspector General to have been used improperly

Effective date of July 1, 2020, with all disbursements required to comply with the federal Single Audit Act and related Uniform Guidance provisions on internal controls, subrecipient monitoring, and audit requirements