FAC Explorer

Audit 299060

FY End
2023-06-30
Total Expended
$4.93M
Findings
6
Programs
12
Organization: Catahoula Parish School Board (LA)
Year: 2023 Accepted: 2024-03-28
Auditor: Payne Moore & Herrington LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
386773 2023-006 - - L
386774 2023-006 - - L
386775 2023-006 - - L
963215 2023-006 - - L
963216 2023-006 - - L
963217 2023-006 - - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $1.08M - 0
10.555 National School Lunch Program $520,854 - 0
84.027 Special Education_grants to States $341,449 - 0
84.425U Covid-19 - Education Stabilization Fund $297,104 Yes 1
10.553 School Breakfast Program $203,350 - 0
84.367 Supporting Effective Instruction State Grants $133,134 - 0
84.371 Comprehensive Literacy Development $92,826 - 0
10.565 Covid-19 - Commodity Supplemental Food Program $69,507 - 0
84.173 Special Education_preschool Grants $5,862 - 0
10.649 Covid-19 - Pandemic Ebt Administrative Costs $3,256 - 0
84.425D Covid-19 - Education Stabilization Fund $1,932 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $1,509 - 0

Contacts

Name Title Type
F8E2W2NM32V6 Lora White Auditee
3187445727 Kayla Holloway Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The schedule of expenditures of federal awards includes the federal activity of the Catahoula Parish School Board 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). Because the schedule presents only a selected portion of the operations of the Catahoula Parish School Board, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Catahoula Parish School Board. The schedule of expenditures of federal awards was prepared on the modified accrual basis of accounting. Note 1 to the financial statements provides additional information relative to the Catahoula Parish School Board's accounting policies. No federal funds were awarded to subrecipients during the year ended June 30, 2023. De Minimis Rate Used: N Rate Explanation: Catahoula Parish School Board did not elect to use the ten percent (10%) de minimus indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-006
Criteria: The provisions of 2 CFR section 200.328 require accurate and timely filing of quarterly financial reports and that the reports reconcile to underlying financial records. Condition and Context: In testing reconciliations of financial records to periodic expense reports submitted for Economic Stabilization Funds, it was noted that previously reported expenditures and year-to-date expenditures were inaccurate. Cause and Effect: The quarterly periodic expense reports were not accurately reported due to the School Board not reconciling the financial records to the quarterly reports. Recommendation: We recommend that the School Board reconcile their financial records to the periodic expense reports before submission. Management’s response: See Management's Corrective Action Plan.
Finding 2023-006
Criteria: The provisions of 2 CFR section 200.328 require accurate and timely filing of quarterly financial reports and that the reports reconcile to underlying financial records. Condition and Context: In testing reconciliations of financial records to periodic expense reports submitted for Economic Stabilization Funds, it was noted that previously reported expenditures and year-to-date expenditures were inaccurate. Cause and Effect: The quarterly periodic expense reports were not accurately reported due to the School Board not reconciling the financial records to the quarterly reports. Recommendation: We recommend that the School Board reconcile their financial records to the periodic expense reports before submission. Management’s response: See Management's Corrective Action Plan.
Finding 2023-006
Criteria: The provisions of 2 CFR section 200.328 require accurate and timely filing of quarterly financial reports and that the reports reconcile to underlying financial records. Condition and Context: In testing reconciliations of financial records to periodic expense reports submitted for Economic Stabilization Funds, it was noted that previously reported expenditures and year-to-date expenditures were inaccurate. Cause and Effect: The quarterly periodic expense reports were not accurately reported due to the School Board not reconciling the financial records to the quarterly reports. Recommendation: We recommend that the School Board reconcile their financial records to the periodic expense reports before submission. Management’s response: See Management's Corrective Action Plan.
Finding 2023-006
Criteria: The provisions of 2 CFR section 200.328 require accurate and timely filing of quarterly financial reports and that the reports reconcile to underlying financial records. Condition and Context: In testing reconciliations of financial records to periodic expense reports submitted for Economic Stabilization Funds, it was noted that previously reported expenditures and year-to-date expenditures were inaccurate. Cause and Effect: The quarterly periodic expense reports were not accurately reported due to the School Board not reconciling the financial records to the quarterly reports. Recommendation: We recommend that the School Board reconcile their financial records to the periodic expense reports before submission. Management’s response: See Management's Corrective Action Plan.
Finding 2023-006
Criteria: The provisions of 2 CFR section 200.328 require accurate and timely filing of quarterly financial reports and that the reports reconcile to underlying financial records. Condition and Context: In testing reconciliations of financial records to periodic expense reports submitted for Economic Stabilization Funds, it was noted that previously reported expenditures and year-to-date expenditures were inaccurate. Cause and Effect: The quarterly periodic expense reports were not accurately reported due to the School Board not reconciling the financial records to the quarterly reports. Recommendation: We recommend that the School Board reconcile their financial records to the periodic expense reports before submission. Management’s response: See Management's Corrective Action Plan.
Finding 2023-006
Criteria: The provisions of 2 CFR section 200.328 require accurate and timely filing of quarterly financial reports and that the reports reconcile to underlying financial records. Condition and Context: In testing reconciliations of financial records to periodic expense reports submitted for Economic Stabilization Funds, it was noted that previously reported expenditures and year-to-date expenditures were inaccurate. Cause and Effect: The quarterly periodic expense reports were not accurately reported due to the School Board not reconciling the financial records to the quarterly reports. Recommendation: We recommend that the School Board reconcile their financial records to the periodic expense reports before submission. Management’s response: See Management's Corrective Action Plan.