FAC Explorer

Audit 290539

FY End
2023-06-30
Total Expended
$11.06M
Findings
6
Programs
18
Organization: Union Parish School Board (LA)
Year: 2023 Accepted: 2024-02-15
Auditor: Allen Green & Williamson LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
369307 2023-002 Significant Deficiency - L
369308 2023-003 Significant Deficiency - I
369309 2023-003 Significant Deficiency - I
945749 2023-002 Significant Deficiency - L
945750 2023-003 Significant Deficiency - I
945751 2023-003 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $328,349 - 0
84.367 Improving Teacher Quality State Grants $188,688 - 0
84.010 Title I Grants to Local Educational Agencies $97,600 - 0
97.039 Hazard Mitigation Grant $91,968 - 0
84.287 Twenty-First Century Community Learning Centers $83,323 - 0
84.371 Striving Readers $68,357 - 0
10.555 National School Lunch Program $66,269 - 0
10.559 Summer Food Service Program for Children $50,592 - 0
10.558 Child and Adult Care Food Program $48,266 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $40,583 Yes 0
93.434 Every Student Succeeds Act/preschool Development Grants $40,279 - 0
84.027 Special Education_grants to States $38,861 Yes 0
84.358 Rural Education $28,227 - 0
93.575 Child Care and Development Block Grant $24,643 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $16,963 - 0
84.365 English Language Acquisition State Grants $9,381 - 0
84.425 Education Stabilization Fund $6,332 Yes 0
84.173 Special Education_preschool Grants $5,756 Yes 0

Contacts

Name Title Type
YE31QQKNB787 Kristy Fine Auditee
3183689715 Jennie Henry Auditor
No contacts on file

Notes to SEFA

Title: NOTE 3 - RELATIONSHIP TO FINANCIAL STATEMENTS Accounting Policies: NOTE 1 - BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Union Parish School Board under programs of the federal government for the year ended June 30, 2023. The Union Parish School Board (the School Board) reporting entity is defined in Note 1 to the School Board's basic financial statements. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies are included on the schedule. Because the schedule presents only a selected portion of the operations of the School Board, it is not intended to and does not present the financial position and changes in net assets of the Union Parish School Board. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the School Board's basic financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee has elected not to use the de minimis cost rate. NOTE 3 - RELATIONSHIP TO FINANCIAL STATEMENTS Federal awards revenues are reported in the School Board's basic financial statements as follows: Federal Sources Major: General $ 91,968 ESSA Programs 2,414,622 Education Stabilization 4,605,240 Early Childhood Development 1,072,530 Nonmajor Special Revenue: School Food Service 1,406,995 Special Education 594,766 21st Century 674,379 Miscellaneous Funds 204,344 Total $ 11,064,844
Title: NOTE 4 - RELATIONSHIP TO FEDERAL FINANCIAL REPORTS Accounting Policies: NOTE 1 - BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Union Parish School Board under programs of the federal government for the year ended June 30, 2023. The Union Parish School Board (the School Board) reporting entity is defined in Note 1 to the School Board's basic financial statements. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies are included on the schedule. Because the schedule presents only a selected portion of the operations of the School Board, it is not intended to and does not present the financial position and changes in net assets of the Union Parish School Board. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the School Board's basic financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee has elected not to use the de minimis cost rate. NOTE 4 - RELATIONSHIP TO FEDERAL FINANCIAL REPORTS Amounts reported in the accompanying schedule agree with the amounts reported in the related federal financial reports except for changes made to reflect amounts in accordance with accounting principles generally accepted in the United States of America.
Title: NOTE 5 - NONCASH PROGRAMS Accounting Policies: NOTE 1 - BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Union Parish School Board under programs of the federal government for the year ended June 30, 2023. The Union Parish School Board (the School Board) reporting entity is defined in Note 1 to the School Board's basic financial statements. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies are included on the schedule. Because the schedule presents only a selected portion of the operations of the School Board, it is not intended to and does not present the financial position and changes in net assets of the Union Parish School Board. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the School Board's basic financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee has elected not to use the de minimis cost rate. NOTE 5 - NONCASH PROGRAMS The commodities received, which are noncash revenues, are valued using prices provided by the United States Department of Agriculture.

Finding Details

Finding 2023-002
Reference # and title: 2023-002 Internal Controls Over Reporting AL#, Federal Award Title, Federal Agency, Federal Award # and Year, and the Name of the Pass-Through Entity: : AL#84.425D: COVID-19 Education Stabilization Fund, 2021: U. S. Department of Education: Passed through the Louisiana Department of Education Criteria or specific requirement: In accordance with the ESSER guidelines, the School Board is required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. The key line items include the School Board’s expenditures by ESSER subgrant, which comes from the periodic expense reports, the number of specific positions supported with ESSER funds, allocation of ESSER funds to schools and criterial used to allocate the funds to the schools and the full-time equivalent positions paid with ESSER funding. Condition found: In testing the information submitted through the Louisiana Department of Education’s portal for the other key line items, it was noted that the support provided by the School Board was not complete or did not agree with submitted information. Context: This finding appears to be systemic. Possible asserted effect (cause effect): Cause: The School Board did not maintain all records in a secure location used to complete the report and did not reconcile the information submitted to the general ledger. Effect: The School Board did not meet all federal compliance requirements regarding special reporting. Recommendations to prevent future occurrences: The School Board should establish procedures to ensure all information used in completing reports to LDOE is not only maintained but also reconciled to their accounting records. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2023. View of Responsible Official: See Corrective Action Plan on pages 108-111.
Finding 2023-003
Reference # and title: 2023-003 Internal Controls Over Procurement, Suspension and Debarment AL#, Federal Award Title, Federal Agency, Federal Award # and Year, and the Name of the Pass-Through Entity: : AL #84.027: Special Education Grants to States (IDEA), 2023: U. S. Department of Education: Passed through the Louisiana Department of Education Criteria or specific requirement: In accordance with Special Education (IDEA) guidelines, for covered transactions the School Board is required to verify that entities are not suspended, debarred, or otherwise excluded from receiving federal funding. Condition found: In testing internal controls it was noted that no documentation was maintained for suspension and debarment searches of vendors. Context: This finding appears to be systemic. Possible asserted effect (cause effect): Cause: The School Board did not maintain records of verification that vendors were not suspended or debarred from federal funding. Effect: The School Board did not meet all federal compliance requirements over procurement, suspension, and debarment. Recommendations to prevent future occurrences: The School Board should establish procedures to ensure all vendors that receive significant federal dollars are not suspended or debarred from federal funding and retain documentation of verification. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2023. View of Responsible Official: See Corrective Action Plan on pages 108-111.
Finding 2023-003
Reference # and title: 2023-003 Internal Controls Over Procurement, Suspension and Debarment AL#, Federal Award Title, Federal Agency, Federal Award # and Year, and the Name of the Pass-Through Entity: : AL #84.027: Special Education Grants to States (IDEA), 2023: U. S. Department of Education: Passed through the Louisiana Department of Education Criteria or specific requirement: In accordance with Special Education (IDEA) guidelines, for covered transactions the School Board is required to verify that entities are not suspended, debarred, or otherwise excluded from receiving federal funding. Condition found: In testing internal controls it was noted that no documentation was maintained for suspension and debarment searches of vendors. Context: This finding appears to be systemic. Possible asserted effect (cause effect): Cause: The School Board did not maintain records of verification that vendors were not suspended or debarred from federal funding. Effect: The School Board did not meet all federal compliance requirements over procurement, suspension, and debarment. Recommendations to prevent future occurrences: The School Board should establish procedures to ensure all vendors that receive significant federal dollars are not suspended or debarred from federal funding and retain documentation of verification. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2023. View of Responsible Official: See Corrective Action Plan on pages 108-111.
Finding 2023-002
Reference # and title: 2023-002 Internal Controls Over Reporting AL#, Federal Award Title, Federal Agency, Federal Award # and Year, and the Name of the Pass-Through Entity: : AL#84.425D: COVID-19 Education Stabilization Fund, 2021: U. S. Department of Education: Passed through the Louisiana Department of Education Criteria or specific requirement: In accordance with the ESSER guidelines, the School Board is required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. The key line items include the School Board’s expenditures by ESSER subgrant, which comes from the periodic expense reports, the number of specific positions supported with ESSER funds, allocation of ESSER funds to schools and criterial used to allocate the funds to the schools and the full-time equivalent positions paid with ESSER funding. Condition found: In testing the information submitted through the Louisiana Department of Education’s portal for the other key line items, it was noted that the support provided by the School Board was not complete or did not agree with submitted information. Context: This finding appears to be systemic. Possible asserted effect (cause effect): Cause: The School Board did not maintain all records in a secure location used to complete the report and did not reconcile the information submitted to the general ledger. Effect: The School Board did not meet all federal compliance requirements regarding special reporting. Recommendations to prevent future occurrences: The School Board should establish procedures to ensure all information used in completing reports to LDOE is not only maintained but also reconciled to their accounting records. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2023. View of Responsible Official: See Corrective Action Plan on pages 108-111.
Finding 2023-003
Reference # and title: 2023-003 Internal Controls Over Procurement, Suspension and Debarment AL#, Federal Award Title, Federal Agency, Federal Award # and Year, and the Name of the Pass-Through Entity: : AL #84.027: Special Education Grants to States (IDEA), 2023: U. S. Department of Education: Passed through the Louisiana Department of Education Criteria or specific requirement: In accordance with Special Education (IDEA) guidelines, for covered transactions the School Board is required to verify that entities are not suspended, debarred, or otherwise excluded from receiving federal funding. Condition found: In testing internal controls it was noted that no documentation was maintained for suspension and debarment searches of vendors. Context: This finding appears to be systemic. Possible asserted effect (cause effect): Cause: The School Board did not maintain records of verification that vendors were not suspended or debarred from federal funding. Effect: The School Board did not meet all federal compliance requirements over procurement, suspension, and debarment. Recommendations to prevent future occurrences: The School Board should establish procedures to ensure all vendors that receive significant federal dollars are not suspended or debarred from federal funding and retain documentation of verification. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2023. View of Responsible Official: See Corrective Action Plan on pages 108-111.
Finding 2023-003
Reference # and title: 2023-003 Internal Controls Over Procurement, Suspension and Debarment AL#, Federal Award Title, Federal Agency, Federal Award # and Year, and the Name of the Pass-Through Entity: : AL #84.027: Special Education Grants to States (IDEA), 2023: U. S. Department of Education: Passed through the Louisiana Department of Education Criteria or specific requirement: In accordance with Special Education (IDEA) guidelines, for covered transactions the School Board is required to verify that entities are not suspended, debarred, or otherwise excluded from receiving federal funding. Condition found: In testing internal controls it was noted that no documentation was maintained for suspension and debarment searches of vendors. Context: This finding appears to be systemic. Possible asserted effect (cause effect): Cause: The School Board did not maintain records of verification that vendors were not suspended or debarred from federal funding. Effect: The School Board did not meet all federal compliance requirements over procurement, suspension, and debarment. Recommendations to prevent future occurrences: The School Board should establish procedures to ensure all vendors that receive significant federal dollars are not suspended or debarred from federal funding and retain documentation of verification. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2023. View of Responsible Official: See Corrective Action Plan on pages 108-111.