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      <ExplanationTxt>Beginning July 1, 2024, the Mississippi Department of Education (MDE) Accounting office responsibilities for the Mississippi student organizations were outsourced to an outside entity. During the transfer of information and the set-up process, the tax filings for the period of 7/1/2023 - 6/30/2024 were not completed before the due date of November 15, 2024. The Accounting office was not aware that they were responsible for any services after July 1. It was brought to the accounting office attention in January 2025 that the Memorandum of Understanding stated that the MDE will provide GCEIC with current Federal tax returns, current MS State tax documents, and current Secretary of State filings for all CTSOs for the fiscal filing year 2023 (or the most current. if filed in 2024). The MDE will be responsible for any Secretary of State filings, Federal tax filings, notices, billings. etc. for periods prior to the commencement of the contract with GCEIC. If there are any CTSOs with Secretary of State filings, state tax filings and/or federal tax filings that are not current or accurate after the transfer of records to GCEIC, the MDE will be responsible for resolving those filing issues. The MDE Accounting office is submitting the delinquent tax filings. Going forward the outside entity will timely file the returns.</ExplanationTxt>
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