FAC Explorer

Audit 298062

FY End
2023-06-30
Total Expended
$18.88M
Findings
16
Programs
22
Organization: Lincoln Parish School Board (LA)
Year: 2023 Accepted: 2024-03-26
Auditor: Allen Green & Williamson LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
384995 2023-002 Material Weakness - L
384996 2023-002 Material Weakness - L
384997 2023-002 Material Weakness - L
384998 2023-002 Material Weakness - L
384999 2023-003 Significant Deficiency - I
385000 2023-003 Significant Deficiency - I
385001 2023-003 Significant Deficiency - I
385002 2023-003 Significant Deficiency - I
961437 2023-002 Material Weakness - L
961438 2023-002 Material Weakness - L
961439 2023-002 Material Weakness - L
961440 2023-002 Material Weakness - L
961441 2023-003 Significant Deficiency - I
961442 2023-003 Significant Deficiency - I
961443 2023-003 Significant Deficiency - I
961444 2023-003 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $3.81M - 0
10.555 National School Lunch Program $1.80M Yes 2
10.553 School Breakfast Program $717,111 Yes 2
84.425 Education Stabilization Fund $352,638 Yes 0
84.027 Special Education_grants to States $289,602 Yes 0
84.367 English Language Acquisition State Grants $141,192 - 0
84.367 Improving Teacher Quality State Grants $126,079 - 0
93.434 Every Student Succeeds Act/preschool Development Grants $105,995 - 0
66.039 National Clean Diesel Emissions Reduction Program $100,000 - 0
84.358 Rural Education $96,597 - 0
93.575 Child Care and Development Block Grant $82,857 - 0
84.048 Career and Technical Education -- Basic Grants to States $76,089 - 0
32.009 Emergency Connectivity Fund Program $73,500 - 0
84.173 Special Education_preschool Grants $26,240 Yes 0
10.558 Child and Adult Care Food Program $25,940 - 0
84.371 Striving Readers $21,400 - 0
84.365 English Language Acquisition State Grants $12,903 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $8,920 - 0
10.649 Pandemic Ebt Administrative Costs $3,256 - 0
84.011 Migrant Education_state Grant Program $1,202 - 0
84.365 Student Support and Academic Enrichment Program $833 - 0

Contacts

Name Title Type
K9FPUJGYR1G5 Juanita Duke Auditee
3182551430 Amy Tynes Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: NOTE 1 - BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of the Lincoln Parish School Board, (the School Board) Ruston, Louisiana under programs of the federal government for the year ended June 30, 2023. 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). The School Board's reporting entity is defined in Note 1 of the Notes to the financial statements of the School Board's Annual Comprehensive Financial Report. 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, changes in net position, or cash flows of the 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 of the Notes to the financial statements of the School Board's Annual Comprehensive Financial Report. 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. NOTE 3 - RELATIONSHIP TO BASIC FINANCIAL STATEMENTS Federal awards revenues are reported in the School Board's basic financial statements as follows: Federal Sources Major Funds: General fund $ 103,256 Title I 5,283,153 Nonmajor Funds: Special education programs 1,985,822 School food service 3,017,636 Education stabilization funds 7,534,595 Early childhood 236,501 Other miscellaneous 719,898 Total federal expenditures $ 18,880,861 De Minimis Rate Used: N Rate Explanation: The The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of the Lincoln Parish School Board, (the School Board) Ruston, Louisiana under programs of the federal government for the year ended June 30, 2023. 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). The School Board's reporting entity is defined in Note 1 of the Notes to the financial statements of the School Board's Annual Comprehensive Financial Report. 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, changes in net position, or cash flows of the School Board.
Title: NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: NOTE 1 - BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of the Lincoln Parish School Board, (the School Board) Ruston, Louisiana under programs of the federal government for the year ended June 30, 2023. 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). The School Board's reporting entity is defined in Note 1 of the Notes to the financial statements of the School Board's Annual Comprehensive Financial Report. 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, changes in net position, or cash flows of the 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 of the Notes to the financial statements of the School Board's Annual Comprehensive Financial Report. 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. NOTE 3 - RELATIONSHIP TO BASIC FINANCIAL STATEMENTS Federal awards revenues are reported in the School Board's basic financial statements as follows: Federal Sources Major Funds: General fund $ 103,256 Title I 5,283,153 Nonmajor Funds: Special education programs 1,985,822 School food service 3,017,636 Education stabilization funds 7,534,595 Early childhood 236,501 Other miscellaneous 719,898 Total federal expenditures $ 18,880,861 De Minimis Rate Used: N Rate Explanation: The The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting, which is described in Note 1 of the Notes to the financial statements of the School Board's Annual Comprehensive Financial Report. 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.
Title: NOTE 3 - RELATIONSHIP TO BASIC FINANCIAL STATEMENTS Accounting Policies: NOTE 1 - BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of the Lincoln Parish School Board, (the School Board) Ruston, Louisiana under programs of the federal government for the year ended June 30, 2023. 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). The School Board's reporting entity is defined in Note 1 of the Notes to the financial statements of the School Board's Annual Comprehensive Financial Report. 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, changes in net position, or cash flows of the 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 of the Notes to the financial statements of the School Board's Annual Comprehensive Financial Report. 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. NOTE 3 - RELATIONSHIP TO BASIC FINANCIAL STATEMENTS Federal awards revenues are reported in the School Board's basic financial statements as follows: Federal Sources Major Funds: General fund $ 103,256 Title I 5,283,153 Nonmajor Funds: Special education programs 1,985,822 School food service 3,017,636 Education stabilization funds 7,534,595 Early childhood 236,501 Other miscellaneous 719,898 Total federal expenditures $ 18,880,861 De Minimis Rate Used: N Rate Explanation: The Federal awards revenues are reported in the School Board's basic financial statements as follows: Federal Sources Major Funds: General fund $ 103,256 Title I 5,283,153 Nonmajor Funds: Special education programs 1,985,822 School food service 3,017,636 Education stabilization funds 7,534,595 Early childhood 236,501 Other miscellaneous 719,898 Total federal expenditures $ 18,880,861
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 the Lincoln Parish School Board, (the School Board) Ruston, Louisiana under programs of the federal government for the year ended June 30, 2023. 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). The School Board's reporting entity is defined in Note 1 of the Notes to the financial statements of the School Board's Annual Comprehensive Financial Report. 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, changes in net position, or cash flows of the 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 of the Notes to the financial statements of the School Board's Annual Comprehensive Financial Report. 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. NOTE 3 - RELATIONSHIP TO BASIC FINANCIAL STATEMENTS Federal awards revenues are reported in the School Board's basic financial statements as follows: Federal Sources Major Funds: General fund $ 103,256 Title I 5,283,153 Nonmajor Funds: Special education programs 1,985,822 School food service 3,017,636 Education stabilization funds 7,534,595 Early childhood 236,501 Other miscellaneous 719,898 Total federal expenditures $ 18,880,861 De Minimis Rate Used: N Rate Explanation: The Amounts reported in the accompanying schedule agree with the amounts reported in the related federal basic financial reports except for changes made to reflect amounts in accordance with accounting principles generally accepted in the United States of America. In the current year the School Board had transferred $100,000 from Title II (AL# 84.367A) and $50,000 from Title IV (AL# 84.424A) to Title I (AL# 84.010A).
Title: NOTE 5 - MAJOR FEDERAL AWARDS Accounting Policies: NOTE 1 - BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of the Lincoln Parish School Board, (the School Board) Ruston, Louisiana under programs of the federal government for the year ended June 30, 2023. 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). The School Board's reporting entity is defined in Note 1 of the Notes to the financial statements of the School Board's Annual Comprehensive Financial Report. 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, changes in net position, or cash flows of the 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 of the Notes to the financial statements of the School Board's Annual Comprehensive Financial Report. 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. NOTE 3 - RELATIONSHIP TO BASIC FINANCIAL STATEMENTS Federal awards revenues are reported in the School Board's basic financial statements as follows: Federal Sources Major Funds: General fund $ 103,256 Title I 5,283,153 Nonmajor Funds: Special education programs 1,985,822 School food service 3,017,636 Education stabilization funds 7,534,595 Early childhood 236,501 Other miscellaneous 719,898 Total federal expenditures $ 18,880,861 De Minimis Rate Used: N Rate Explanation: The For those funds that have matching revenues and state funding, federal expenditures were determined by deducting matching revenues from total expenditures
Title: NOTE 6 - NONCASH PROGRAMS Accounting Policies: NOTE 1 - BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of the Lincoln Parish School Board, (the School Board) Ruston, Louisiana under programs of the federal government for the year ended June 30, 2023. 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). The School Board's reporting entity is defined in Note 1 of the Notes to the financial statements of the School Board's Annual Comprehensive Financial Report. 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, changes in net position, or cash flows of the 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 of the Notes to the financial statements of the School Board's Annual Comprehensive Financial Report. 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. NOTE 3 - RELATIONSHIP TO BASIC FINANCIAL STATEMENTS Federal awards revenues are reported in the School Board's basic financial statements as follows: Federal Sources Major Funds: General fund $ 103,256 Title I 5,283,153 Nonmajor Funds: Special education programs 1,985,822 School food service 3,017,636 Education stabilization funds 7,534,595 Early childhood 236,501 Other miscellaneous 719,898 Total federal expenditures $ 18,880,861 De Minimis Rate Used: N Rate Explanation: The The commodities received, which are noncash revenues, are valued using prices provided by the United States Department of Agriculture.
Title: NOTE 7 - INDIRECT COST RATE Accounting Policies: NOTE 1 - BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of the Lincoln Parish School Board, (the School Board) Ruston, Louisiana under programs of the federal government for the year ended June 30, 2023. 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). The School Board's reporting entity is defined in Note 1 of the Notes to the financial statements of the School Board's Annual Comprehensive Financial Report. 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, changes in net position, or cash flows of the 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 of the Notes to the financial statements of the School Board's Annual Comprehensive Financial Report. 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. NOTE 3 - RELATIONSHIP TO BASIC FINANCIAL STATEMENTS Federal awards revenues are reported in the School Board's basic financial statements as follows: Federal Sources Major Funds: General fund $ 103,256 Title I 5,283,153 Nonmajor Funds: Special education programs 1,985,822 School food service 3,017,636 Education stabilization funds 7,534,595 Early childhood 236,501 Other miscellaneous 719,898 Total federal expenditures $ 18,880,861 De Minimis Rate Used: N Rate Explanation: The The School Board has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-002
Reference # and title: 2023-002 Internal Control and Compliance over Financial Reporting Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Agriculture; passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program AL #10.553 2023 National School Lunch Program AL #10.555 2023 Criteria or specific requirement: Louisiana Department of Education (LDOE) requires the School Board to complete monthly claims for reimbursement for meals and snacks served to eligible students within 60 days of the following the last day of the month covered by the claim. Required internal controls over these claims for reimbursement required that all data for the claim be maintained and complete and accurate. Additionally, internal controls require that reports be reviewed by someone other than the person completing the claim. Condition found: In testing a sample of two months, it was noted that the School Board did not have a review process of the claim by a second person before the claim was submitted. It was also noted that the School Board did not include all students that received meals in requesting for reimbursement as well as the School Board used the wrong CEP percentage in the request for reimbursement. In reviewing the full year’s claims to determine the amount over/under requested, it was noted that these errors caused the School Board to under request for reimbursement in the amount of $20,044. Context: This finding appears to be systemic. Possible asserted effect (cause effect): Cause: The auditor was unable to determine the cause. Effect: The School Board did not meet all compliance requirements related to financial reporting. Recommendations to prevent future occurrences: The School Board should establish monitoring procedures over the reports being submitted to the Louisiana Department of Education to ensure reports are complete and accurate. Additionally, there should be a review process for reports being submitted. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2023. View of responsible official: It was determined that the work of the Child Nutrition Program (CNP) bookkeeper was not being adequately supervised or reviewed by the CNP Supervisor related to collecting, reporting, and submitting accurate data for CEP reimbursement claims. The CNP Bookkeeper resigned in October 2023 and the Supervisor retired in December 2023. The Lincoln Parish School Board hired a new CNP Supervisor in November 2023, and a new CNP secretary/bookkeeper in December 2023
Finding 2023-002
Reference # and title: 2023-002 Internal Control and Compliance over Financial Reporting Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Agriculture; passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program AL #10.553 2023 National School Lunch Program AL #10.555 2023 Criteria or specific requirement: Louisiana Department of Education (LDOE) requires the School Board to complete monthly claims for reimbursement for meals and snacks served to eligible students within 60 days of the following the last day of the month covered by the claim. Required internal controls over these claims for reimbursement required that all data for the claim be maintained and complete and accurate. Additionally, internal controls require that reports be reviewed by someone other than the person completing the claim. Condition found: In testing a sample of two months, it was noted that the School Board did not have a review process of the claim by a second person before the claim was submitted. It was also noted that the School Board did not include all students that received meals in requesting for reimbursement as well as the School Board used the wrong CEP percentage in the request for reimbursement. In reviewing the full year’s claims to determine the amount over/under requested, it was noted that these errors caused the School Board to under request for reimbursement in the amount of $20,044. Context: This finding appears to be systemic. Possible asserted effect (cause effect): Cause: The auditor was unable to determine the cause. Effect: The School Board did not meet all compliance requirements related to financial reporting. Recommendations to prevent future occurrences: The School Board should establish monitoring procedures over the reports being submitted to the Louisiana Department of Education to ensure reports are complete and accurate. Additionally, there should be a review process for reports being submitted. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2023. View of responsible official: It was determined that the work of the Child Nutrition Program (CNP) bookkeeper was not being adequately supervised or reviewed by the CNP Supervisor related to collecting, reporting, and submitting accurate data for CEP reimbursement claims. The CNP Bookkeeper resigned in October 2023 and the Supervisor retired in December 2023. The Lincoln Parish School Board hired a new CNP Supervisor in November 2023, and a new CNP secretary/bookkeeper in December 2023
Finding 2023-002
Reference # and title: 2023-002 Internal Control and Compliance over Financial Reporting Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Agriculture; passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program AL #10.553 2023 National School Lunch Program AL #10.555 2023 Criteria or specific requirement: Louisiana Department of Education (LDOE) requires the School Board to complete monthly claims for reimbursement for meals and snacks served to eligible students within 60 days of the following the last day of the month covered by the claim. Required internal controls over these claims for reimbursement required that all data for the claim be maintained and complete and accurate. Additionally, internal controls require that reports be reviewed by someone other than the person completing the claim. Condition found: In testing a sample of two months, it was noted that the School Board did not have a review process of the claim by a second person before the claim was submitted. It was also noted that the School Board did not include all students that received meals in requesting for reimbursement as well as the School Board used the wrong CEP percentage in the request for reimbursement. In reviewing the full year’s claims to determine the amount over/under requested, it was noted that these errors caused the School Board to under request for reimbursement in the amount of $20,044. Context: This finding appears to be systemic. Possible asserted effect (cause effect): Cause: The auditor was unable to determine the cause. Effect: The School Board did not meet all compliance requirements related to financial reporting. Recommendations to prevent future occurrences: The School Board should establish monitoring procedures over the reports being submitted to the Louisiana Department of Education to ensure reports are complete and accurate. Additionally, there should be a review process for reports being submitted. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2023. View of responsible official: It was determined that the work of the Child Nutrition Program (CNP) bookkeeper was not being adequately supervised or reviewed by the CNP Supervisor related to collecting, reporting, and submitting accurate data for CEP reimbursement claims. The CNP Bookkeeper resigned in October 2023 and the Supervisor retired in December 2023. The Lincoln Parish School Board hired a new CNP Supervisor in November 2023, and a new CNP secretary/bookkeeper in December 2023
Finding 2023-002
Reference # and title: 2023-002 Internal Control and Compliance over Financial Reporting Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Agriculture; passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program AL #10.553 2023 National School Lunch Program AL #10.555 2023 Criteria or specific requirement: Louisiana Department of Education (LDOE) requires the School Board to complete monthly claims for reimbursement for meals and snacks served to eligible students within 60 days of the following the last day of the month covered by the claim. Required internal controls over these claims for reimbursement required that all data for the claim be maintained and complete and accurate. Additionally, internal controls require that reports be reviewed by someone other than the person completing the claim. Condition found: In testing a sample of two months, it was noted that the School Board did not have a review process of the claim by a second person before the claim was submitted. It was also noted that the School Board did not include all students that received meals in requesting for reimbursement as well as the School Board used the wrong CEP percentage in the request for reimbursement. In reviewing the full year’s claims to determine the amount over/under requested, it was noted that these errors caused the School Board to under request for reimbursement in the amount of $20,044. Context: This finding appears to be systemic. Possible asserted effect (cause effect): Cause: The auditor was unable to determine the cause. Effect: The School Board did not meet all compliance requirements related to financial reporting. Recommendations to prevent future occurrences: The School Board should establish monitoring procedures over the reports being submitted to the Louisiana Department of Education to ensure reports are complete and accurate. Additionally, there should be a review process for reports being submitted. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2023. View of responsible official: It was determined that the work of the Child Nutrition Program (CNP) bookkeeper was not being adequately supervised or reviewed by the CNP Supervisor related to collecting, reporting, and submitting accurate data for CEP reimbursement claims. The CNP Bookkeeper resigned in October 2023 and the Supervisor retired in December 2023. The Lincoln Parish School Board hired a new CNP Supervisor in November 2023, and a new CNP secretary/bookkeeper in December 2023
Finding 2023-003
Reference # and title: 2023-003 Internal Control over Procurement, Suspension and Debarment Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Agriculture; passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program AL #10.553 2023 National School Lunch Program AL #10.555 2023 Criteria or specific requirement: According to 2 CFR sections 180.220 and 180.995, the School Board is required to review any vendors they are contracting with for goods and services that are expected to equal or exceed $25,000 to ensure that the vendor is not suspended or debarred from federal funds. This verification can be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA), (2) collecting a certification from the vendor or (3) adding a clause or condition to the contract with the vendor. Condition found: In testing a sample of two vendors to determine if the School Board either obtained a suspension and debarment certification or reviewed the excluded parties listing, it was noted that the School Board could not provide supporting documentation for one of the vendors. However, when the auditor reviewed for the vendor, it was noted that vendor was not suspended or debarred from receiving federal funds. Context: This finding appears to be systemic. Possible asserted effect (cause effect): Cause: The auditor was unable to determine the cause. Effect: The School Board did not meet all compliance requirements related to related to procurement, suspension and debarment. Recommendations to prevent future occurrences: The School Board should establish monitoring procedures over vendors that are expected to equal or exceed $25,000 for the fiscal year to ensure the vendor is not suspended nor debarred. The supporting documentation for their review should also be maintained. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2023. View of responsible official: It was determined that the CNP Supervisor did not maintain the necessary documentation to verify the eligibility status of all vendors related to the suspension and debarment verification process as required. The CNP Bookkeeper resigned in October 2023 and the Supervisor retired in December 2023. The Lincoln Parish School Board hired a new CNP Supervisor in November 2023, and a new CNP secretary/bookkeeper in December 2023
Finding 2023-003
Reference # and title: 2023-003 Internal Control over Procurement, Suspension and Debarment Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Agriculture; passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program AL #10.553 2023 National School Lunch Program AL #10.555 2023 Criteria or specific requirement: According to 2 CFR sections 180.220 and 180.995, the School Board is required to review any vendors they are contracting with for goods and services that are expected to equal or exceed $25,000 to ensure that the vendor is not suspended or debarred from federal funds. This verification can be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA), (2) collecting a certification from the vendor or (3) adding a clause or condition to the contract with the vendor. Condition found: In testing a sample of two vendors to determine if the School Board either obtained a suspension and debarment certification or reviewed the excluded parties listing, it was noted that the School Board could not provide supporting documentation for one of the vendors. However, when the auditor reviewed for the vendor, it was noted that vendor was not suspended or debarred from receiving federal funds. Context: This finding appears to be systemic. Possible asserted effect (cause effect): Cause: The auditor was unable to determine the cause. Effect: The School Board did not meet all compliance requirements related to related to procurement, suspension and debarment. Recommendations to prevent future occurrences: The School Board should establish monitoring procedures over vendors that are expected to equal or exceed $25,000 for the fiscal year to ensure the vendor is not suspended nor debarred. The supporting documentation for their review should also be maintained. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2023. View of responsible official: It was determined that the CNP Supervisor did not maintain the necessary documentation to verify the eligibility status of all vendors related to the suspension and debarment verification process as required. The CNP Bookkeeper resigned in October 2023 and the Supervisor retired in December 2023. The Lincoln Parish School Board hired a new CNP Supervisor in November 2023, and a new CNP secretary/bookkeeper in December 2023
Finding 2023-003
Reference # and title: 2023-003 Internal Control over Procurement, Suspension and Debarment Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Agriculture; passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program AL #10.553 2023 National School Lunch Program AL #10.555 2023 Criteria or specific requirement: According to 2 CFR sections 180.220 and 180.995, the School Board is required to review any vendors they are contracting with for goods and services that are expected to equal or exceed $25,000 to ensure that the vendor is not suspended or debarred from federal funds. This verification can be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA), (2) collecting a certification from the vendor or (3) adding a clause or condition to the contract with the vendor. Condition found: In testing a sample of two vendors to determine if the School Board either obtained a suspension and debarment certification or reviewed the excluded parties listing, it was noted that the School Board could not provide supporting documentation for one of the vendors. However, when the auditor reviewed for the vendor, it was noted that vendor was not suspended or debarred from receiving federal funds. Context: This finding appears to be systemic. Possible asserted effect (cause effect): Cause: The auditor was unable to determine the cause. Effect: The School Board did not meet all compliance requirements related to related to procurement, suspension and debarment. Recommendations to prevent future occurrences: The School Board should establish monitoring procedures over vendors that are expected to equal or exceed $25,000 for the fiscal year to ensure the vendor is not suspended nor debarred. The supporting documentation for their review should also be maintained. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2023. View of responsible official: It was determined that the CNP Supervisor did not maintain the necessary documentation to verify the eligibility status of all vendors related to the suspension and debarment verification process as required. The CNP Bookkeeper resigned in October 2023 and the Supervisor retired in December 2023. The Lincoln Parish School Board hired a new CNP Supervisor in November 2023, and a new CNP secretary/bookkeeper in December 2023
Finding 2023-003
Reference # and title: 2023-003 Internal Control over Procurement, Suspension and Debarment Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Agriculture; passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program AL #10.553 2023 National School Lunch Program AL #10.555 2023 Criteria or specific requirement: According to 2 CFR sections 180.220 and 180.995, the School Board is required to review any vendors they are contracting with for goods and services that are expected to equal or exceed $25,000 to ensure that the vendor is not suspended or debarred from federal funds. This verification can be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA), (2) collecting a certification from the vendor or (3) adding a clause or condition to the contract with the vendor. Condition found: In testing a sample of two vendors to determine if the School Board either obtained a suspension and debarment certification or reviewed the excluded parties listing, it was noted that the School Board could not provide supporting documentation for one of the vendors. However, when the auditor reviewed for the vendor, it was noted that vendor was not suspended or debarred from receiving federal funds. Context: This finding appears to be systemic. Possible asserted effect (cause effect): Cause: The auditor was unable to determine the cause. Effect: The School Board did not meet all compliance requirements related to related to procurement, suspension and debarment. Recommendations to prevent future occurrences: The School Board should establish monitoring procedures over vendors that are expected to equal or exceed $25,000 for the fiscal year to ensure the vendor is not suspended nor debarred. The supporting documentation for their review should also be maintained. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2023. View of responsible official: It was determined that the CNP Supervisor did not maintain the necessary documentation to verify the eligibility status of all vendors related to the suspension and debarment verification process as required. The CNP Bookkeeper resigned in October 2023 and the Supervisor retired in December 2023. The Lincoln Parish School Board hired a new CNP Supervisor in November 2023, and a new CNP secretary/bookkeeper in December 2023
Finding 2023-002
Reference # and title: 2023-002 Internal Control and Compliance over Financial Reporting Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Agriculture; passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program AL #10.553 2023 National School Lunch Program AL #10.555 2023 Criteria or specific requirement: Louisiana Department of Education (LDOE) requires the School Board to complete monthly claims for reimbursement for meals and snacks served to eligible students within 60 days of the following the last day of the month covered by the claim. Required internal controls over these claims for reimbursement required that all data for the claim be maintained and complete and accurate. Additionally, internal controls require that reports be reviewed by someone other than the person completing the claim. Condition found: In testing a sample of two months, it was noted that the School Board did not have a review process of the claim by a second person before the claim was submitted. It was also noted that the School Board did not include all students that received meals in requesting for reimbursement as well as the School Board used the wrong CEP percentage in the request for reimbursement. In reviewing the full year’s claims to determine the amount over/under requested, it was noted that these errors caused the School Board to under request for reimbursement in the amount of $20,044. Context: This finding appears to be systemic. Possible asserted effect (cause effect): Cause: The auditor was unable to determine the cause. Effect: The School Board did not meet all compliance requirements related to financial reporting. Recommendations to prevent future occurrences: The School Board should establish monitoring procedures over the reports being submitted to the Louisiana Department of Education to ensure reports are complete and accurate. Additionally, there should be a review process for reports being submitted. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2023. View of responsible official: It was determined that the work of the Child Nutrition Program (CNP) bookkeeper was not being adequately supervised or reviewed by the CNP Supervisor related to collecting, reporting, and submitting accurate data for CEP reimbursement claims. The CNP Bookkeeper resigned in October 2023 and the Supervisor retired in December 2023. The Lincoln Parish School Board hired a new CNP Supervisor in November 2023, and a new CNP secretary/bookkeeper in December 2023
Finding 2023-002
Reference # and title: 2023-002 Internal Control and Compliance over Financial Reporting Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Agriculture; passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program AL #10.553 2023 National School Lunch Program AL #10.555 2023 Criteria or specific requirement: Louisiana Department of Education (LDOE) requires the School Board to complete monthly claims for reimbursement for meals and snacks served to eligible students within 60 days of the following the last day of the month covered by the claim. Required internal controls over these claims for reimbursement required that all data for the claim be maintained and complete and accurate. Additionally, internal controls require that reports be reviewed by someone other than the person completing the claim. Condition found: In testing a sample of two months, it was noted that the School Board did not have a review process of the claim by a second person before the claim was submitted. It was also noted that the School Board did not include all students that received meals in requesting for reimbursement as well as the School Board used the wrong CEP percentage in the request for reimbursement. In reviewing the full year’s claims to determine the amount over/under requested, it was noted that these errors caused the School Board to under request for reimbursement in the amount of $20,044. Context: This finding appears to be systemic. Possible asserted effect (cause effect): Cause: The auditor was unable to determine the cause. Effect: The School Board did not meet all compliance requirements related to financial reporting. Recommendations to prevent future occurrences: The School Board should establish monitoring procedures over the reports being submitted to the Louisiana Department of Education to ensure reports are complete and accurate. Additionally, there should be a review process for reports being submitted. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2023. View of responsible official: It was determined that the work of the Child Nutrition Program (CNP) bookkeeper was not being adequately supervised or reviewed by the CNP Supervisor related to collecting, reporting, and submitting accurate data for CEP reimbursement claims. The CNP Bookkeeper resigned in October 2023 and the Supervisor retired in December 2023. The Lincoln Parish School Board hired a new CNP Supervisor in November 2023, and a new CNP secretary/bookkeeper in December 2023
Finding 2023-002
Reference # and title: 2023-002 Internal Control and Compliance over Financial Reporting Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Agriculture; passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program AL #10.553 2023 National School Lunch Program AL #10.555 2023 Criteria or specific requirement: Louisiana Department of Education (LDOE) requires the School Board to complete monthly claims for reimbursement for meals and snacks served to eligible students within 60 days of the following the last day of the month covered by the claim. Required internal controls over these claims for reimbursement required that all data for the claim be maintained and complete and accurate. Additionally, internal controls require that reports be reviewed by someone other than the person completing the claim. Condition found: In testing a sample of two months, it was noted that the School Board did not have a review process of the claim by a second person before the claim was submitted. It was also noted that the School Board did not include all students that received meals in requesting for reimbursement as well as the School Board used the wrong CEP percentage in the request for reimbursement. In reviewing the full year’s claims to determine the amount over/under requested, it was noted that these errors caused the School Board to under request for reimbursement in the amount of $20,044. Context: This finding appears to be systemic. Possible asserted effect (cause effect): Cause: The auditor was unable to determine the cause. Effect: The School Board did not meet all compliance requirements related to financial reporting. Recommendations to prevent future occurrences: The School Board should establish monitoring procedures over the reports being submitted to the Louisiana Department of Education to ensure reports are complete and accurate. Additionally, there should be a review process for reports being submitted. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2023. View of responsible official: It was determined that the work of the Child Nutrition Program (CNP) bookkeeper was not being adequately supervised or reviewed by the CNP Supervisor related to collecting, reporting, and submitting accurate data for CEP reimbursement claims. The CNP Bookkeeper resigned in October 2023 and the Supervisor retired in December 2023. The Lincoln Parish School Board hired a new CNP Supervisor in November 2023, and a new CNP secretary/bookkeeper in December 2023
Finding 2023-002
Reference # and title: 2023-002 Internal Control and Compliance over Financial Reporting Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Agriculture; passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program AL #10.553 2023 National School Lunch Program AL #10.555 2023 Criteria or specific requirement: Louisiana Department of Education (LDOE) requires the School Board to complete monthly claims for reimbursement for meals and snacks served to eligible students within 60 days of the following the last day of the month covered by the claim. Required internal controls over these claims for reimbursement required that all data for the claim be maintained and complete and accurate. Additionally, internal controls require that reports be reviewed by someone other than the person completing the claim. Condition found: In testing a sample of two months, it was noted that the School Board did not have a review process of the claim by a second person before the claim was submitted. It was also noted that the School Board did not include all students that received meals in requesting for reimbursement as well as the School Board used the wrong CEP percentage in the request for reimbursement. In reviewing the full year’s claims to determine the amount over/under requested, it was noted that these errors caused the School Board to under request for reimbursement in the amount of $20,044. Context: This finding appears to be systemic. Possible asserted effect (cause effect): Cause: The auditor was unable to determine the cause. Effect: The School Board did not meet all compliance requirements related to financial reporting. Recommendations to prevent future occurrences: The School Board should establish monitoring procedures over the reports being submitted to the Louisiana Department of Education to ensure reports are complete and accurate. Additionally, there should be a review process for reports being submitted. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2023. View of responsible official: It was determined that the work of the Child Nutrition Program (CNP) bookkeeper was not being adequately supervised or reviewed by the CNP Supervisor related to collecting, reporting, and submitting accurate data for CEP reimbursement claims. The CNP Bookkeeper resigned in October 2023 and the Supervisor retired in December 2023. The Lincoln Parish School Board hired a new CNP Supervisor in November 2023, and a new CNP secretary/bookkeeper in December 2023
Finding 2023-003
Reference # and title: 2023-003 Internal Control over Procurement, Suspension and Debarment Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Agriculture; passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program AL #10.553 2023 National School Lunch Program AL #10.555 2023 Criteria or specific requirement: According to 2 CFR sections 180.220 and 180.995, the School Board is required to review any vendors they are contracting with for goods and services that are expected to equal or exceed $25,000 to ensure that the vendor is not suspended or debarred from federal funds. This verification can be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA), (2) collecting a certification from the vendor or (3) adding a clause or condition to the contract with the vendor. Condition found: In testing a sample of two vendors to determine if the School Board either obtained a suspension and debarment certification or reviewed the excluded parties listing, it was noted that the School Board could not provide supporting documentation for one of the vendors. However, when the auditor reviewed for the vendor, it was noted that vendor was not suspended or debarred from receiving federal funds. Context: This finding appears to be systemic. Possible asserted effect (cause effect): Cause: The auditor was unable to determine the cause. Effect: The School Board did not meet all compliance requirements related to related to procurement, suspension and debarment. Recommendations to prevent future occurrences: The School Board should establish monitoring procedures over vendors that are expected to equal or exceed $25,000 for the fiscal year to ensure the vendor is not suspended nor debarred. The supporting documentation for their review should also be maintained. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2023. View of responsible official: It was determined that the CNP Supervisor did not maintain the necessary documentation to verify the eligibility status of all vendors related to the suspension and debarment verification process as required. The CNP Bookkeeper resigned in October 2023 and the Supervisor retired in December 2023. The Lincoln Parish School Board hired a new CNP Supervisor in November 2023, and a new CNP secretary/bookkeeper in December 2023
Finding 2023-003
Reference # and title: 2023-003 Internal Control over Procurement, Suspension and Debarment Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Agriculture; passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program AL #10.553 2023 National School Lunch Program AL #10.555 2023 Criteria or specific requirement: According to 2 CFR sections 180.220 and 180.995, the School Board is required to review any vendors they are contracting with for goods and services that are expected to equal or exceed $25,000 to ensure that the vendor is not suspended or debarred from federal funds. This verification can be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA), (2) collecting a certification from the vendor or (3) adding a clause or condition to the contract with the vendor. Condition found: In testing a sample of two vendors to determine if the School Board either obtained a suspension and debarment certification or reviewed the excluded parties listing, it was noted that the School Board could not provide supporting documentation for one of the vendors. However, when the auditor reviewed for the vendor, it was noted that vendor was not suspended or debarred from receiving federal funds. Context: This finding appears to be systemic. Possible asserted effect (cause effect): Cause: The auditor was unable to determine the cause. Effect: The School Board did not meet all compliance requirements related to related to procurement, suspension and debarment. Recommendations to prevent future occurrences: The School Board should establish monitoring procedures over vendors that are expected to equal or exceed $25,000 for the fiscal year to ensure the vendor is not suspended nor debarred. The supporting documentation for their review should also be maintained. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2023. View of responsible official: It was determined that the CNP Supervisor did not maintain the necessary documentation to verify the eligibility status of all vendors related to the suspension and debarment verification process as required. The CNP Bookkeeper resigned in October 2023 and the Supervisor retired in December 2023. The Lincoln Parish School Board hired a new CNP Supervisor in November 2023, and a new CNP secretary/bookkeeper in December 2023
Finding 2023-003
Reference # and title: 2023-003 Internal Control over Procurement, Suspension and Debarment Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Agriculture; passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program AL #10.553 2023 National School Lunch Program AL #10.555 2023 Criteria or specific requirement: According to 2 CFR sections 180.220 and 180.995, the School Board is required to review any vendors they are contracting with for goods and services that are expected to equal or exceed $25,000 to ensure that the vendor is not suspended or debarred from federal funds. This verification can be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA), (2) collecting a certification from the vendor or (3) adding a clause or condition to the contract with the vendor. Condition found: In testing a sample of two vendors to determine if the School Board either obtained a suspension and debarment certification or reviewed the excluded parties listing, it was noted that the School Board could not provide supporting documentation for one of the vendors. However, when the auditor reviewed for the vendor, it was noted that vendor was not suspended or debarred from receiving federal funds. Context: This finding appears to be systemic. Possible asserted effect (cause effect): Cause: The auditor was unable to determine the cause. Effect: The School Board did not meet all compliance requirements related to related to procurement, suspension and debarment. Recommendations to prevent future occurrences: The School Board should establish monitoring procedures over vendors that are expected to equal or exceed $25,000 for the fiscal year to ensure the vendor is not suspended nor debarred. The supporting documentation for their review should also be maintained. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2023. View of responsible official: It was determined that the CNP Supervisor did not maintain the necessary documentation to verify the eligibility status of all vendors related to the suspension and debarment verification process as required. The CNP Bookkeeper resigned in October 2023 and the Supervisor retired in December 2023. The Lincoln Parish School Board hired a new CNP Supervisor in November 2023, and a new CNP secretary/bookkeeper in December 2023
Finding 2023-003
Reference # and title: 2023-003 Internal Control over Procurement, Suspension and Debarment Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Agriculture; passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program AL #10.553 2023 National School Lunch Program AL #10.555 2023 Criteria or specific requirement: According to 2 CFR sections 180.220 and 180.995, the School Board is required to review any vendors they are contracting with for goods and services that are expected to equal or exceed $25,000 to ensure that the vendor is not suspended or debarred from federal funds. This verification can be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA), (2) collecting a certification from the vendor or (3) adding a clause or condition to the contract with the vendor. Condition found: In testing a sample of two vendors to determine if the School Board either obtained a suspension and debarment certification or reviewed the excluded parties listing, it was noted that the School Board could not provide supporting documentation for one of the vendors. However, when the auditor reviewed for the vendor, it was noted that vendor was not suspended or debarred from receiving federal funds. Context: This finding appears to be systemic. Possible asserted effect (cause effect): Cause: The auditor was unable to determine the cause. Effect: The School Board did not meet all compliance requirements related to related to procurement, suspension and debarment. Recommendations to prevent future occurrences: The School Board should establish monitoring procedures over vendors that are expected to equal or exceed $25,000 for the fiscal year to ensure the vendor is not suspended nor debarred. The supporting documentation for their review should also be maintained. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2023. View of responsible official: It was determined that the CNP Supervisor did not maintain the necessary documentation to verify the eligibility status of all vendors related to the suspension and debarment verification process as required. The CNP Bookkeeper resigned in October 2023 and the Supervisor retired in December 2023. The Lincoln Parish School Board hired a new CNP Supervisor in November 2023, and a new CNP secretary/bookkeeper in December 2023