FAC Explorer

Audit 298320

FY End
2023-06-30
Total Expended
$27.77M
Findings
0
Programs
18
Organization: St. Martin Parish School Board (LA)
Year: 2023 Accepted: 2024-03-27
Auditor: Champagne & Company LLC

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $3.81M Yes 0
84.425 Education Stabilization Fund $1.65M Yes 0
10.553 School Breakfast Program $1.13M Yes 0
93.600 Head Start $462,748 - 0
10.558 Child and Adult Care Food Program $272,206 - 0
84.371 Striving Readers $215,265 - 0
84.010 Title I Grants to Local Educational Agencies $200,000 - 0
84.367 Improving Teacher Quality State Grants $172,893 - 0
84.027 Special Education_grants to States $90,148 Yes 0
10.559 Summer Food Service Program for Children $69,924 Yes 0
93.434 Every Student Succeeds Act/preschool Development Grants $69,355 - 0
84.173 Special Education_preschool Grants $56,254 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $53,072 - 0
84.011 Migrant Education_state Grant Program $52,845 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $40,949 - 0
84.365 English Language Acquisition State Grants $20,848 - 0
93.575 Child Care and Development Block Grant $10,819 - 0
84.424 Student Support and Academic Enrichment Program $9,000 - 0

Contacts

Name Title Type
F3FJE3P1HP69 Casey V. Broussard Auditee
3373322105 Russell F. Champagne Auditor
No contacts on file

Notes to SEFA

Title: General Accounting Policies: Modified accrual basis of accounting De Minimis Rate Used: N Rate Explanation: The entity voluntarily opted not to use the federal de minimis cost rate. In some instances, the entity used the indirect cost rate allowed by the Louisiana Department of Education. The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the St. Martin Parish School Board (the School Board). 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: Basis of Accounting Accounting Policies: Modified accrual basis of accounting De Minimis Rate Used: N Rate Explanation: The entity voluntarily opted not to use the federal de minimis cost rate. In some instances, the entity used the indirect cost rate allowed by the Louisiana Department of Education. 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 for the year ended June 30, 2023.
Title: Indirect Cost Rate Accounting Policies: Modified accrual basis of accounting De Minimis Rate Used: N Rate Explanation: The entity voluntarily opted not to use the federal de minimis cost rate. In some instances, the entity used the indirect cost rate allowed by the Louisiana Department of Education. The School Board has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Relationship to Federal Financial Reports Accounting Policies: Modified accrual basis of accounting De Minimis Rate Used: N Rate Explanation: The entity voluntarily opted not to use the federal de minimis cost rate. In some instances, the entity used the indirect cost rate allowed by the Louisiana Department of Education. Amounts reported in the Schedule of Expenditures of Federal Awards agree with the amounts reported in the related federal financial reports.