Audit 24246

FY End
2022-06-30
Total Expended
$14.16M
Findings
8
Programs
19
Organization: Franklin Parish School Board (LA)
Year: 2022 Accepted: 2023-01-05

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
28817 2022-002 Significant Deficiency - I
28818 2022-002 Significant Deficiency - I
28819 2022-002 Significant Deficiency - I
28820 2022-002 Significant Deficiency - I
605259 2022-002 Significant Deficiency - I
605260 2022-002 Significant Deficiency - I
605261 2022-002 Significant Deficiency - I
605262 2022-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $6.61M Yes 0
84.010 Title I Grants to Local Educational Agencies $2.39M - 0
93.600 Head Start $1.24M Yes 0
10.553 School Breakfast Program $449,390 - 0
84.367 Improving Teacher Quality State Grants $235,429 - 0
10.555 Food Distribution $207,965 - 0
84.424 Student Support and Academic Enrichment Program $135,482 - 0
84.371 Striving Readers $104,347 - 0
93.575 Child Care and Development Block Grant $78,940 - 0
84.027 Special Education_grants to States $71,806 Yes 1
12.U01 Reserve Officer Training Corps $62,618 - 0
84.358 Rural Education $56,176 - 0
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $52,163 - 0
93.558 Temporary Assistance for Needy Families $46,753 - 0
10.556 Special Milk Program $20,977 - 0
84.048 Career and Technical Education -- Basic Grants to States $7,725 - 0
10.555 National School Lunch Program $4,268 - 0
84.173 Special Education_preschool Grants $1,027 Yes 1
84.374 Teacher Incentive Fund $0 - 0

Contacts

Name Title Type
XMZ8SEL3UB24 Rebecca Boquet Auditee
3184353392 Freddy Smith Auditor
No contacts on file

Notes to SEFA

Title: Food Distribution Accounting Policies: The accompanying schedule of expenditures of federal awards (SEFA) includes the federal grant activity of FranklinParish School Board and is presented on the modified accrual basis of accounting. The information in this schedule ispresented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations for Federal Awards(Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, orused in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: During the year ended June 30, 2022, the Franklin Parish School Board did not elect to use the 10% de minimus costrate as covered in ?200.414 of the Uniform Guidance. Instead the School Board has an indirect cost rate that isprovided by the Louisiana Department of Education. Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed. During the year ended June 30, 2022, the School Board received commodities valued at $204,835. At June 30, 2022, the School Board had food commodities totaling $15,418 in inventory.
Title: Reconciliation to the Basic Financial Statements Accounting Policies: The accompanying schedule of expenditures of federal awards (SEFA) includes the federal grant activity of FranklinParish School Board and is presented on the modified accrual basis of accounting. The information in this schedule ispresented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations for Federal Awards(Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, orused in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: During the year ended June 30, 2022, the Franklin Parish School Board did not elect to use the 10% de minimus costrate as covered in ?200.414 of the Uniform Guidance. Instead the School Board has an indirect cost rate that isprovided by the Louisiana Department of Education. The Federal Expenditures reproted on the SEFA of $14,161,690, are reported in the School Boards financial statements by fund as follows: General Fund $62,618 + Title I $2,391,013 + ESSER $6,607,172 + Headstart $1,244,828 + CNP $2,139,018 + Title II $235,429 + Special Education $1,028,982 + State, local and federal grants $66,328 + Other Federal Fund and Capital Projects Fund $459,092 = Total to Basic Financial Statements $14,161,690

Finding Details

Criteria: 2 CFR 200.318 (a section of the procurement standards applicable to federal grant programs) require that time and materials contracts include a not?to-exceed amount to be stated within the contract. Furthermore, appendix II to the standards require certain compliance matters to be included in contracts. Condition: The School Board purchased conflict resolution services in the amount of approximately $25,000, however, the contract for these services was for time and materials at a preset rate (which is allowed), but a maximum not-to-exceed was not included in the contract. Also, the compliance matters required by appendix II were not included in the contract. Universe/population: A sampling of six procurements totaling $110,042 were selected for testing from a population of 10 totaling $200,388. Effect: If not-to-exceed amounts are not stated in the contract, the School Board and the Program risk paying more than necessary for goods and services. If the provisions of appendix II are not included then the School Board risks lacking various protections under federal law. Cause: This appears to the result of oversight. Recommendation: All contracts involving federal programs should include the provisions of 2 CFR 200.318 and appendix II of the Uniform Guidance. Views of Responsible Officials: While we did not have the wording "not to exceed a specific amount" on the contract in question, we did have a set amount of time to not exceed. This amount of time and the cost per hour was figured into the budget. The budget was reviewed prior to making expenditures and monitored on at least a monthly basis to not exceed the amount budgeted. However, we now realize the need to include such wording. Moving forward, we will amend the current contracts to add a "not to exceed a specific amount" and continue to monitor the budget to not exceed the budget for the 2022-2023 fiscal year. We will also add the wording "not to exceed a specific amount" on all contracts for the 2023-2024 school year.
Criteria: 2 CFR 200.318 (a section of the procurement standards applicable to federal grant programs) require that time and materials contracts include a not?to-exceed amount to be stated within the contract. Furthermore, appendix II to the standards require certain compliance matters to be included in contracts. Condition: The School Board purchased conflict resolution services in the amount of approximately $25,000, however, the contract for these services was for time and materials at a preset rate (which is allowed), but a maximum not-to-exceed was not included in the contract. Also, the compliance matters required by appendix II were not included in the contract. Universe/population: A sampling of six procurements totaling $110,042 were selected for testing from a population of 10 totaling $200,388. Effect: If not-to-exceed amounts are not stated in the contract, the School Board and the Program risk paying more than necessary for goods and services. If the provisions of appendix II are not included then the School Board risks lacking various protections under federal law. Cause: This appears to the result of oversight. Recommendation: All contracts involving federal programs should include the provisions of 2 CFR 200.318 and appendix II of the Uniform Guidance. Views of Responsible Officials: While we did not have the wording "not to exceed a specific amount" on the contract in question, we did have a set amount of time to not exceed. This amount of time and the cost per hour was figured into the budget. The budget was reviewed prior to making expenditures and monitored on at least a monthly basis to not exceed the amount budgeted. However, we now realize the need to include such wording. Moving forward, we will amend the current contracts to add a "not to exceed a specific amount" and continue to monitor the budget to not exceed the budget for the 2022-2023 fiscal year. We will also add the wording "not to exceed a specific amount" on all contracts for the 2023-2024 school year.
Criteria: 2 CFR 200.318 (a section of the procurement standards applicable to federal grant programs) require that time and materials contracts include a not?to-exceed amount to be stated within the contract. Furthermore, appendix II to the standards require certain compliance matters to be included in contracts. Condition: The School Board purchased conflict resolution services in the amount of approximately $25,000, however, the contract for these services was for time and materials at a preset rate (which is allowed), but a maximum not-to-exceed was not included in the contract. Also, the compliance matters required by appendix II were not included in the contract. Universe/population: A sampling of six procurements totaling $110,042 were selected for testing from a population of 10 totaling $200,388. Effect: If not-to-exceed amounts are not stated in the contract, the School Board and the Program risk paying more than necessary for goods and services. If the provisions of appendix II are not included then the School Board risks lacking various protections under federal law. Cause: This appears to the result of oversight. Recommendation: All contracts involving federal programs should include the provisions of 2 CFR 200.318 and appendix II of the Uniform Guidance. Views of Responsible Officials: While we did not have the wording "not to exceed a specific amount" on the contract in question, we did have a set amount of time to not exceed. This amount of time and the cost per hour was figured into the budget. The budget was reviewed prior to making expenditures and monitored on at least a monthly basis to not exceed the amount budgeted. However, we now realize the need to include such wording. Moving forward, we will amend the current contracts to add a "not to exceed a specific amount" and continue to monitor the budget to not exceed the budget for the 2022-2023 fiscal year. We will also add the wording "not to exceed a specific amount" on all contracts for the 2023-2024 school year.
Criteria: 2 CFR 200.318 (a section of the procurement standards applicable to federal grant programs) require that time and materials contracts include a not?to-exceed amount to be stated within the contract. Furthermore, appendix II to the standards require certain compliance matters to be included in contracts. Condition: The School Board purchased conflict resolution services in the amount of approximately $25,000, however, the contract for these services was for time and materials at a preset rate (which is allowed), but a maximum not-to-exceed was not included in the contract. Also, the compliance matters required by appendix II were not included in the contract. Universe/population: A sampling of six procurements totaling $110,042 were selected for testing from a population of 10 totaling $200,388. Effect: If not-to-exceed amounts are not stated in the contract, the School Board and the Program risk paying more than necessary for goods and services. If the provisions of appendix II are not included then the School Board risks lacking various protections under federal law. Cause: This appears to the result of oversight. Recommendation: All contracts involving federal programs should include the provisions of 2 CFR 200.318 and appendix II of the Uniform Guidance. Views of Responsible Officials: While we did not have the wording "not to exceed a specific amount" on the contract in question, we did have a set amount of time to not exceed. This amount of time and the cost per hour was figured into the budget. The budget was reviewed prior to making expenditures and monitored on at least a monthly basis to not exceed the amount budgeted. However, we now realize the need to include such wording. Moving forward, we will amend the current contracts to add a "not to exceed a specific amount" and continue to monitor the budget to not exceed the budget for the 2022-2023 fiscal year. We will also add the wording "not to exceed a specific amount" on all contracts for the 2023-2024 school year.
Criteria: 2 CFR 200.318 (a section of the procurement standards applicable to federal grant programs) require that time and materials contracts include a not?to-exceed amount to be stated within the contract. Furthermore, appendix II to the standards require certain compliance matters to be included in contracts. Condition: The School Board purchased conflict resolution services in the amount of approximately $25,000, however, the contract for these services was for time and materials at a preset rate (which is allowed), but a maximum not-to-exceed was not included in the contract. Also, the compliance matters required by appendix II were not included in the contract. Universe/population: A sampling of six procurements totaling $110,042 were selected for testing from a population of 10 totaling $200,388. Effect: If not-to-exceed amounts are not stated in the contract, the School Board and the Program risk paying more than necessary for goods and services. If the provisions of appendix II are not included then the School Board risks lacking various protections under federal law. Cause: This appears to the result of oversight. Recommendation: All contracts involving federal programs should include the provisions of 2 CFR 200.318 and appendix II of the Uniform Guidance. Views of Responsible Officials: While we did not have the wording "not to exceed a specific amount" on the contract in question, we did have a set amount of time to not exceed. This amount of time and the cost per hour was figured into the budget. The budget was reviewed prior to making expenditures and monitored on at least a monthly basis to not exceed the amount budgeted. However, we now realize the need to include such wording. Moving forward, we will amend the current contracts to add a "not to exceed a specific amount" and continue to monitor the budget to not exceed the budget for the 2022-2023 fiscal year. We will also add the wording "not to exceed a specific amount" on all contracts for the 2023-2024 school year.
Criteria: 2 CFR 200.318 (a section of the procurement standards applicable to federal grant programs) require that time and materials contracts include a not?to-exceed amount to be stated within the contract. Furthermore, appendix II to the standards require certain compliance matters to be included in contracts. Condition: The School Board purchased conflict resolution services in the amount of approximately $25,000, however, the contract for these services was for time and materials at a preset rate (which is allowed), but a maximum not-to-exceed was not included in the contract. Also, the compliance matters required by appendix II were not included in the contract. Universe/population: A sampling of six procurements totaling $110,042 were selected for testing from a population of 10 totaling $200,388. Effect: If not-to-exceed amounts are not stated in the contract, the School Board and the Program risk paying more than necessary for goods and services. If the provisions of appendix II are not included then the School Board risks lacking various protections under federal law. Cause: This appears to the result of oversight. Recommendation: All contracts involving federal programs should include the provisions of 2 CFR 200.318 and appendix II of the Uniform Guidance. Views of Responsible Officials: While we did not have the wording "not to exceed a specific amount" on the contract in question, we did have a set amount of time to not exceed. This amount of time and the cost per hour was figured into the budget. The budget was reviewed prior to making expenditures and monitored on at least a monthly basis to not exceed the amount budgeted. However, we now realize the need to include such wording. Moving forward, we will amend the current contracts to add a "not to exceed a specific amount" and continue to monitor the budget to not exceed the budget for the 2022-2023 fiscal year. We will also add the wording "not to exceed a specific amount" on all contracts for the 2023-2024 school year.
Criteria: 2 CFR 200.318 (a section of the procurement standards applicable to federal grant programs) require that time and materials contracts include a not?to-exceed amount to be stated within the contract. Furthermore, appendix II to the standards require certain compliance matters to be included in contracts. Condition: The School Board purchased conflict resolution services in the amount of approximately $25,000, however, the contract for these services was for time and materials at a preset rate (which is allowed), but a maximum not-to-exceed was not included in the contract. Also, the compliance matters required by appendix II were not included in the contract. Universe/population: A sampling of six procurements totaling $110,042 were selected for testing from a population of 10 totaling $200,388. Effect: If not-to-exceed amounts are not stated in the contract, the School Board and the Program risk paying more than necessary for goods and services. If the provisions of appendix II are not included then the School Board risks lacking various protections under federal law. Cause: This appears to the result of oversight. Recommendation: All contracts involving federal programs should include the provisions of 2 CFR 200.318 and appendix II of the Uniform Guidance. Views of Responsible Officials: While we did not have the wording "not to exceed a specific amount" on the contract in question, we did have a set amount of time to not exceed. This amount of time and the cost per hour was figured into the budget. The budget was reviewed prior to making expenditures and monitored on at least a monthly basis to not exceed the amount budgeted. However, we now realize the need to include such wording. Moving forward, we will amend the current contracts to add a "not to exceed a specific amount" and continue to monitor the budget to not exceed the budget for the 2022-2023 fiscal year. We will also add the wording "not to exceed a specific amount" on all contracts for the 2023-2024 school year.
Criteria: 2 CFR 200.318 (a section of the procurement standards applicable to federal grant programs) require that time and materials contracts include a not?to-exceed amount to be stated within the contract. Furthermore, appendix II to the standards require certain compliance matters to be included in contracts. Condition: The School Board purchased conflict resolution services in the amount of approximately $25,000, however, the contract for these services was for time and materials at a preset rate (which is allowed), but a maximum not-to-exceed was not included in the contract. Also, the compliance matters required by appendix II were not included in the contract. Universe/population: A sampling of six procurements totaling $110,042 were selected for testing from a population of 10 totaling $200,388. Effect: If not-to-exceed amounts are not stated in the contract, the School Board and the Program risk paying more than necessary for goods and services. If the provisions of appendix II are not included then the School Board risks lacking various protections under federal law. Cause: This appears to the result of oversight. Recommendation: All contracts involving federal programs should include the provisions of 2 CFR 200.318 and appendix II of the Uniform Guidance. Views of Responsible Officials: While we did not have the wording "not to exceed a specific amount" on the contract in question, we did have a set amount of time to not exceed. This amount of time and the cost per hour was figured into the budget. The budget was reviewed prior to making expenditures and monitored on at least a monthly basis to not exceed the amount budgeted. However, we now realize the need to include such wording. Moving forward, we will amend the current contracts to add a "not to exceed a specific amount" and continue to monitor the budget to not exceed the budget for the 2022-2023 fiscal year. We will also add the wording "not to exceed a specific amount" on all contracts for the 2023-2024 school year.