FAC Explorer

Audit 312214

FY End
2022-06-30
Total Expended
$21.56M
Findings
16
Programs
20
Organization: Iberville Parish School Board (LA)
Year: 2022 Accepted: 2023-04-18
Auditor: Postlethwaite & Netterville

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
418878 2022-004 Material Weakness - I
418879 2022-004 Material Weakness - I
418880 2022-004 Material Weakness - I
418881 2022-004 Material Weakness - I
418882 2022-004 Material Weakness - I
418883 2022-004 Material Weakness - I
418884 2022-004 Material Weakness - I
418885 2022-004 Material Weakness - I
995320 2022-004 Material Weakness - I
995321 2022-004 Material Weakness - I
995322 2022-004 Material Weakness - I
995323 2022-004 Material Weakness - I
995324 2022-004 Material Weakness - I
995325 2022-004 Material Weakness - I
995326 2022-004 Material Weakness - I
995327 2022-004 Material Weakness - I

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $841,180 Yes 0
84.367 Improving Teacher Quality State Grants $258,148 - 0
93.600 Head Start $218,927 Yes 0
84.424 Student Support and Academic Enrichment Program $97,794 - 0
84.371 Striving Readers $75,000 - 0
84.027 Special Education_grants to States $62,870 Yes 1
10.555 National School Lunch Program $55,833 Yes 0
10.579 Child Nutrition Discretionary Grants Limited Availability $48,000 - 0
93.558 Temporary Assistance for Needy Families $46,753 - 0
93.575 Child Care and Development Block Grant $46,127 - 0
84.048 Career and Technical Education -- Basic Grants to States $42,168 - 0
93.434 Every Student Succeeds Act/preschool Development Grants $41,959 - 0
12.U99 Junior Reserve Officer Training CORP $36,985 - 0
10.558 Child and Adult Care Food Program $36,018 - 0
10.582 Fresh Fruit and Vegetable Program $35,170 Yes 0
10.559 Summer Food Service Program for Children $33,959 Yes 0
84.196 Education for Homeless Children and Youth $28,689 - 0
84.010 Title I Grants to Local Educational Agencies $17,057 Yes 0
84.425 Education Stabilization Fund $8,088 Yes 0
84.173 Special Education_preschool Grants $4,348 Yes 1

Contacts

Name Title Type
S1U7E6AM3JL7 Audrey McCain Auditee
2256874341 Tiffani Dorsa Auditor
No contacts on file

Notes to SEFA

Title: Food Distribution Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Iberville Parish School Board under programs of the federal government for the year ended June 30, 2022. 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). De Minimis Rate Used: N Rate Explanation: Iberville Parish School Board has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed.
Title: Relationship to Financial Statements Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Iberville Parish School Board under programs of the federal government for the year ended June 30, 2022. 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). De Minimis Rate Used: N Rate Explanation: Iberville Parish School Board has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Federal assistance expended as reported on Schedule of Expenditures of Federal Awards $21,561,265. The federal revenues are recognized in the financial statements as follows: General Fund - Restricted grants-in-aid $36,985, Education Stabilization Fund - Restricted grants-in-aid $8,767,175, Other Governmental - Restricted grants-in-aid $12,448,269, Other Governmental - Commodities $308,836, Federal Revenues $21,561,265.
Title: Subawards Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Iberville Parish School Board under programs of the federal government for the year ended June 30, 2022. 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). De Minimis Rate Used: N Rate Explanation: Iberville Parish School Board has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Iberville Parish School Board did not pass through any subawards during the year ended June 30, 2022.

Finding Details

Finding 2022-004
2022-004 PROCUREMENT ? CONTRACT PROVISIONS FOR NON-FEDERAL ENTITY CONTRACTS UNDER FEDERAL AWARDSUnited States Department of EducationPassed through Louisiana Department of EducationSpecial Education Cluster (Federal Assistance Nos. 84.027A and 84.173A ? Grant Numbers 28-21-B1-24; 28-22-B1-24; 28-21-11SA-24; 28-22-IA11-24; 28-21-P1-24;28-22-P1-24; and 28-21-19SA-24)Criteria: In addition to other provisions required by the Federal Agency or Non-federal entity, all contracts made by the non-federal entity under the Federal award must contain certain provisions as provided in Appendix II of Part 200 of Uniform Guidance.Condition: All contracts executed during the fiscal year by the School Board for Special Education therapy services did not contain the language required by Appendix II of Part 200 of Uniform Guidance.Cause: Proper procedures were not implemented to ensure compliance with contract provisions of Appendix II of Part 200 of Uniform Guidance.Questioned Costs: UnknownEffect: Non-federal entities are not adequately informed of all federal regulations required to be complied with when entering into a contract with the School Board.Recommendation: The School Board should review the requirements of Appendix II of Part 200 of Uniform Guidance and establish procedures to ensure that all contracts paid with federal awards include the applicable language.Identification of a repeat finding: This is a first year finding.View of Responsible Official:Management agrees with the finding and take corrective action. See corrective action plan submitted by management.
Finding 2022-004
2022-004 PROCUREMENT ? CONTRACT PROVISIONS FOR NON-FEDERAL ENTITY CONTRACTS UNDER FEDERAL AWARDSUnited States Department of EducationPassed through Louisiana Department of EducationSpecial Education Cluster (Federal Assistance Nos. 84.027A and 84.173A ? Grant Numbers 28-21-B1-24; 28-22-B1-24; 28-21-11SA-24; 28-22-IA11-24; 28-21-P1-24;28-22-P1-24; and 28-21-19SA-24)Criteria: In addition to other provisions required by the Federal Agency or Non-federal entity, all contracts made by the non-federal entity under the Federal award must contain certain provisions as provided in Appendix II of Part 200 of Uniform Guidance.Condition: All contracts executed during the fiscal year by the School Board for Special Education therapy services did not contain the language required by Appendix II of Part 200 of Uniform Guidance.Cause: Proper procedures were not implemented to ensure compliance with contract provisions of Appendix II of Part 200 of Uniform Guidance.Questioned Costs: UnknownEffect: Non-federal entities are not adequately informed of all federal regulations required to be complied with when entering into a contract with the School Board.Recommendation: The School Board should review the requirements of Appendix II of Part 200 of Uniform Guidance and establish procedures to ensure that all contracts paid with federal awards include the applicable language.Identification of a repeat finding: This is a first year finding.View of Responsible Official:Management agrees with the finding and take corrective action. See corrective action plan submitted by management.
Finding 2022-004
2022-004 PROCUREMENT ? CONTRACT PROVISIONS FOR NON-FEDERAL ENTITY CONTRACTS UNDER FEDERAL AWARDSUnited States Department of EducationPassed through Louisiana Department of EducationSpecial Education Cluster (Federal Assistance Nos. 84.027A and 84.173A ? Grant Numbers 28-21-B1-24; 28-22-B1-24; 28-21-11SA-24; 28-22-IA11-24; 28-21-P1-24;28-22-P1-24; and 28-21-19SA-24)Criteria: In addition to other provisions required by the Federal Agency or Non-federal entity, all contracts made by the non-federal entity under the Federal award must contain certain provisions as provided in Appendix II of Part 200 of Uniform Guidance.Condition: All contracts executed during the fiscal year by the School Board for Special Education therapy services did not contain the language required by Appendix II of Part 200 of Uniform Guidance.Cause: Proper procedures were not implemented to ensure compliance with contract provisions of Appendix II of Part 200 of Uniform Guidance.Questioned Costs: UnknownEffect: Non-federal entities are not adequately informed of all federal regulations required to be complied with when entering into a contract with the School Board.Recommendation: The School Board should review the requirements of Appendix II of Part 200 of Uniform Guidance and establish procedures to ensure that all contracts paid with federal awards include the applicable language.Identification of a repeat finding: This is a first year finding.View of Responsible Official:Management agrees with the finding and take corrective action. See corrective action plan submitted by management.
Finding 2022-004
2022-004 PROCUREMENT ? CONTRACT PROVISIONS FOR NON-FEDERAL ENTITY CONTRACTS UNDER FEDERAL AWARDSUnited States Department of EducationPassed through Louisiana Department of EducationSpecial Education Cluster (Federal Assistance Nos. 84.027A and 84.173A ? Grant Numbers 28-21-B1-24; 28-22-B1-24; 28-21-11SA-24; 28-22-IA11-24; 28-21-P1-24;28-22-P1-24; and 28-21-19SA-24)Criteria: In addition to other provisions required by the Federal Agency or Non-federal entity, all contracts made by the non-federal entity under the Federal award must contain certain provisions as provided in Appendix II of Part 200 of Uniform Guidance.Condition: All contracts executed during the fiscal year by the School Board for Special Education therapy services did not contain the language required by Appendix II of Part 200 of Uniform Guidance.Cause: Proper procedures were not implemented to ensure compliance with contract provisions of Appendix II of Part 200 of Uniform Guidance.Questioned Costs: UnknownEffect: Non-federal entities are not adequately informed of all federal regulations required to be complied with when entering into a contract with the School Board.Recommendation: The School Board should review the requirements of Appendix II of Part 200 of Uniform Guidance and establish procedures to ensure that all contracts paid with federal awards include the applicable language.Identification of a repeat finding: This is a first year finding.View of Responsible Official:Management agrees with the finding and take corrective action. See corrective action plan submitted by management.
Finding 2022-004
2022-004 PROCUREMENT ? CONTRACT PROVISIONS FOR NON-FEDERAL ENTITY CONTRACTS UNDER FEDERAL AWARDSUnited States Department of EducationPassed through Louisiana Department of EducationSpecial Education Cluster (Federal Assistance Nos. 84.027A and 84.173A ? Grant Numbers 28-21-B1-24; 28-22-B1-24; 28-21-11SA-24; 28-22-IA11-24; 28-21-P1-24;28-22-P1-24; and 28-21-19SA-24)Criteria: In addition to other provisions required by the Federal Agency or Non-federal entity, all contracts made by the non-federal entity under the Federal award must contain certain provisions as provided in Appendix II of Part 200 of Uniform Guidance.Condition: All contracts executed during the fiscal year by the School Board for Special Education therapy services did not contain the language required by Appendix II of Part 200 of Uniform Guidance.Cause: Proper procedures were not implemented to ensure compliance with contract provisions of Appendix II of Part 200 of Uniform Guidance.Questioned Costs: UnknownEffect: Non-federal entities are not adequately informed of all federal regulations required to be complied with when entering into a contract with the School Board.Recommendation: The School Board should review the requirements of Appendix II of Part 200 of Uniform Guidance and establish procedures to ensure that all contracts paid with federal awards include the applicable language.Identification of a repeat finding: This is a first year finding.View of Responsible Official:Management agrees with the finding and take corrective action. See corrective action plan submitted by management.
Finding 2022-004
2022-004 PROCUREMENT ? CONTRACT PROVISIONS FOR NON-FEDERAL ENTITY CONTRACTS UNDER FEDERAL AWARDSUnited States Department of EducationPassed through Louisiana Department of EducationSpecial Education Cluster (Federal Assistance Nos. 84.027A and 84.173A ? Grant Numbers 28-21-B1-24; 28-22-B1-24; 28-21-11SA-24; 28-22-IA11-24; 28-21-P1-24;28-22-P1-24; and 28-21-19SA-24)Criteria: In addition to other provisions required by the Federal Agency or Non-federal entity, all contracts made by the non-federal entity under the Federal award must contain certain provisions as provided in Appendix II of Part 200 of Uniform Guidance.Condition: All contracts executed during the fiscal year by the School Board for Special Education therapy services did not contain the language required by Appendix II of Part 200 of Uniform Guidance.Cause: Proper procedures were not implemented to ensure compliance with contract provisions of Appendix II of Part 200 of Uniform Guidance.Questioned Costs: UnknownEffect: Non-federal entities are not adequately informed of all federal regulations required to be complied with when entering into a contract with the School Board.Recommendation: The School Board should review the requirements of Appendix II of Part 200 of Uniform Guidance and establish procedures to ensure that all contracts paid with federal awards include the applicable language.Identification of a repeat finding: This is a first year finding.View of Responsible Official:Management agrees with the finding and take corrective action. See corrective action plan submitted by management.
Finding 2022-004
2022-004 PROCUREMENT ? CONTRACT PROVISIONS FOR NON-FEDERAL ENTITY CONTRACTS UNDER FEDERAL AWARDSUnited States Department of EducationPassed through Louisiana Department of EducationSpecial Education Cluster (Federal Assistance Nos. 84.027A and 84.173A ? Grant Numbers 28-21-B1-24; 28-22-B1-24; 28-21-11SA-24; 28-22-IA11-24; 28-21-P1-24;28-22-P1-24; and 28-21-19SA-24)Criteria: In addition to other provisions required by the Federal Agency or Non-federal entity, all contracts made by the non-federal entity under the Federal award must contain certain provisions as provided in Appendix II of Part 200 of Uniform Guidance.Condition: All contracts executed during the fiscal year by the School Board for Special Education therapy services did not contain the language required by Appendix II of Part 200 of Uniform Guidance.Cause: Proper procedures were not implemented to ensure compliance with contract provisions of Appendix II of Part 200 of Uniform Guidance.Questioned Costs: UnknownEffect: Non-federal entities are not adequately informed of all federal regulations required to be complied with when entering into a contract with the School Board.Recommendation: The School Board should review the requirements of Appendix II of Part 200 of Uniform Guidance and establish procedures to ensure that all contracts paid with federal awards include the applicable language.Identification of a repeat finding: This is a first year finding.View of Responsible Official:Management agrees with the finding and take corrective action. See corrective action plan submitted by management.
Finding 2022-004
2022-004 PROCUREMENT ? CONTRACT PROVISIONS FOR NON-FEDERAL ENTITY CONTRACTS UNDER FEDERAL AWARDSUnited States Department of EducationPassed through Louisiana Department of EducationSpecial Education Cluster (Federal Assistance Nos. 84.027A and 84.173A ? Grant Numbers 28-21-B1-24; 28-22-B1-24; 28-21-11SA-24; 28-22-IA11-24; 28-21-P1-24;28-22-P1-24; and 28-21-19SA-24)Criteria: In addition to other provisions required by the Federal Agency or Non-federal entity, all contracts made by the non-federal entity under the Federal award must contain certain provisions as provided in Appendix II of Part 200 of Uniform Guidance.Condition: All contracts executed during the fiscal year by the School Board for Special Education therapy services did not contain the language required by Appendix II of Part 200 of Uniform Guidance.Cause: Proper procedures were not implemented to ensure compliance with contract provisions of Appendix II of Part 200 of Uniform Guidance.Questioned Costs: UnknownEffect: Non-federal entities are not adequately informed of all federal regulations required to be complied with when entering into a contract with the School Board.Recommendation: The School Board should review the requirements of Appendix II of Part 200 of Uniform Guidance and establish procedures to ensure that all contracts paid with federal awards include the applicable language.Identification of a repeat finding: This is a first year finding.View of Responsible Official:Management agrees with the finding and take corrective action. See corrective action plan submitted by management.
Finding 2022-004
2022-004 PROCUREMENT ? CONTRACT PROVISIONS FOR NON-FEDERAL ENTITY CONTRACTS UNDER FEDERAL AWARDSUnited States Department of EducationPassed through Louisiana Department of EducationSpecial Education Cluster (Federal Assistance Nos. 84.027A and 84.173A ? Grant Numbers 28-21-B1-24; 28-22-B1-24; 28-21-11SA-24; 28-22-IA11-24; 28-21-P1-24;28-22-P1-24; and 28-21-19SA-24)Criteria: In addition to other provisions required by the Federal Agency or Non-federal entity, all contracts made by the non-federal entity under the Federal award must contain certain provisions as provided in Appendix II of Part 200 of Uniform Guidance.Condition: All contracts executed during the fiscal year by the School Board for Special Education therapy services did not contain the language required by Appendix II of Part 200 of Uniform Guidance.Cause: Proper procedures were not implemented to ensure compliance with contract provisions of Appendix II of Part 200 of Uniform Guidance.Questioned Costs: UnknownEffect: Non-federal entities are not adequately informed of all federal regulations required to be complied with when entering into a contract with the School Board.Recommendation: The School Board should review the requirements of Appendix II of Part 200 of Uniform Guidance and establish procedures to ensure that all contracts paid with federal awards include the applicable language.Identification of a repeat finding: This is a first year finding.View of Responsible Official:Management agrees with the finding and take corrective action. See corrective action plan submitted by management.
Finding 2022-004
2022-004 PROCUREMENT ? CONTRACT PROVISIONS FOR NON-FEDERAL ENTITY CONTRACTS UNDER FEDERAL AWARDSUnited States Department of EducationPassed through Louisiana Department of EducationSpecial Education Cluster (Federal Assistance Nos. 84.027A and 84.173A ? Grant Numbers 28-21-B1-24; 28-22-B1-24; 28-21-11SA-24; 28-22-IA11-24; 28-21-P1-24;28-22-P1-24; and 28-21-19SA-24)Criteria: In addition to other provisions required by the Federal Agency or Non-federal entity, all contracts made by the non-federal entity under the Federal award must contain certain provisions as provided in Appendix II of Part 200 of Uniform Guidance.Condition: All contracts executed during the fiscal year by the School Board for Special Education therapy services did not contain the language required by Appendix II of Part 200 of Uniform Guidance.Cause: Proper procedures were not implemented to ensure compliance with contract provisions of Appendix II of Part 200 of Uniform Guidance.Questioned Costs: UnknownEffect: Non-federal entities are not adequately informed of all federal regulations required to be complied with when entering into a contract with the School Board.Recommendation: The School Board should review the requirements of Appendix II of Part 200 of Uniform Guidance and establish procedures to ensure that all contracts paid with federal awards include the applicable language.Identification of a repeat finding: This is a first year finding.View of Responsible Official:Management agrees with the finding and take corrective action. See corrective action plan submitted by management.
Finding 2022-004
2022-004 PROCUREMENT ? CONTRACT PROVISIONS FOR NON-FEDERAL ENTITY CONTRACTS UNDER FEDERAL AWARDSUnited States Department of EducationPassed through Louisiana Department of EducationSpecial Education Cluster (Federal Assistance Nos. 84.027A and 84.173A ? Grant Numbers 28-21-B1-24; 28-22-B1-24; 28-21-11SA-24; 28-22-IA11-24; 28-21-P1-24;28-22-P1-24; and 28-21-19SA-24)Criteria: In addition to other provisions required by the Federal Agency or Non-federal entity, all contracts made by the non-federal entity under the Federal award must contain certain provisions as provided in Appendix II of Part 200 of Uniform Guidance.Condition: All contracts executed during the fiscal year by the School Board for Special Education therapy services did not contain the language required by Appendix II of Part 200 of Uniform Guidance.Cause: Proper procedures were not implemented to ensure compliance with contract provisions of Appendix II of Part 200 of Uniform Guidance.Questioned Costs: UnknownEffect: Non-federal entities are not adequately informed of all federal regulations required to be complied with when entering into a contract with the School Board.Recommendation: The School Board should review the requirements of Appendix II of Part 200 of Uniform Guidance and establish procedures to ensure that all contracts paid with federal awards include the applicable language.Identification of a repeat finding: This is a first year finding.View of Responsible Official:Management agrees with the finding and take corrective action. See corrective action plan submitted by management.
Finding 2022-004
2022-004 PROCUREMENT ? CONTRACT PROVISIONS FOR NON-FEDERAL ENTITY CONTRACTS UNDER FEDERAL AWARDSUnited States Department of EducationPassed through Louisiana Department of EducationSpecial Education Cluster (Federal Assistance Nos. 84.027A and 84.173A ? Grant Numbers 28-21-B1-24; 28-22-B1-24; 28-21-11SA-24; 28-22-IA11-24; 28-21-P1-24;28-22-P1-24; and 28-21-19SA-24)Criteria: In addition to other provisions required by the Federal Agency or Non-federal entity, all contracts made by the non-federal entity under the Federal award must contain certain provisions as provided in Appendix II of Part 200 of Uniform Guidance.Condition: All contracts executed during the fiscal year by the School Board for Special Education therapy services did not contain the language required by Appendix II of Part 200 of Uniform Guidance.Cause: Proper procedures were not implemented to ensure compliance with contract provisions of Appendix II of Part 200 of Uniform Guidance.Questioned Costs: UnknownEffect: Non-federal entities are not adequately informed of all federal regulations required to be complied with when entering into a contract with the School Board.Recommendation: The School Board should review the requirements of Appendix II of Part 200 of Uniform Guidance and establish procedures to ensure that all contracts paid with federal awards include the applicable language.Identification of a repeat finding: This is a first year finding.View of Responsible Official:Management agrees with the finding and take corrective action. See corrective action plan submitted by management.
Finding 2022-004
2022-004 PROCUREMENT ? CONTRACT PROVISIONS FOR NON-FEDERAL ENTITY CONTRACTS UNDER FEDERAL AWARDSUnited States Department of EducationPassed through Louisiana Department of EducationSpecial Education Cluster (Federal Assistance Nos. 84.027A and 84.173A ? Grant Numbers 28-21-B1-24; 28-22-B1-24; 28-21-11SA-24; 28-22-IA11-24; 28-21-P1-24;28-22-P1-24; and 28-21-19SA-24)Criteria: In addition to other provisions required by the Federal Agency or Non-federal entity, all contracts made by the non-federal entity under the Federal award must contain certain provisions as provided in Appendix II of Part 200 of Uniform Guidance.Condition: All contracts executed during the fiscal year by the School Board for Special Education therapy services did not contain the language required by Appendix II of Part 200 of Uniform Guidance.Cause: Proper procedures were not implemented to ensure compliance with contract provisions of Appendix II of Part 200 of Uniform Guidance.Questioned Costs: UnknownEffect: Non-federal entities are not adequately informed of all federal regulations required to be complied with when entering into a contract with the School Board.Recommendation: The School Board should review the requirements of Appendix II of Part 200 of Uniform Guidance and establish procedures to ensure that all contracts paid with federal awards include the applicable language.Identification of a repeat finding: This is a first year finding.View of Responsible Official:Management agrees with the finding and take corrective action. See corrective action plan submitted by management.
Finding 2022-004
2022-004 PROCUREMENT ? CONTRACT PROVISIONS FOR NON-FEDERAL ENTITY CONTRACTS UNDER FEDERAL AWARDSUnited States Department of EducationPassed through Louisiana Department of EducationSpecial Education Cluster (Federal Assistance Nos. 84.027A and 84.173A ? Grant Numbers 28-21-B1-24; 28-22-B1-24; 28-21-11SA-24; 28-22-IA11-24; 28-21-P1-24;28-22-P1-24; and 28-21-19SA-24)Criteria: In addition to other provisions required by the Federal Agency or Non-federal entity, all contracts made by the non-federal entity under the Federal award must contain certain provisions as provided in Appendix II of Part 200 of Uniform Guidance.Condition: All contracts executed during the fiscal year by the School Board for Special Education therapy services did not contain the language required by Appendix II of Part 200 of Uniform Guidance.Cause: Proper procedures were not implemented to ensure compliance with contract provisions of Appendix II of Part 200 of Uniform Guidance.Questioned Costs: UnknownEffect: Non-federal entities are not adequately informed of all federal regulations required to be complied with when entering into a contract with the School Board.Recommendation: The School Board should review the requirements of Appendix II of Part 200 of Uniform Guidance and establish procedures to ensure that all contracts paid with federal awards include the applicable language.Identification of a repeat finding: This is a first year finding.View of Responsible Official:Management agrees with the finding and take corrective action. See corrective action plan submitted by management.
Finding 2022-004
2022-004 PROCUREMENT ? CONTRACT PROVISIONS FOR NON-FEDERAL ENTITY CONTRACTS UNDER FEDERAL AWARDSUnited States Department of EducationPassed through Louisiana Department of EducationSpecial Education Cluster (Federal Assistance Nos. 84.027A and 84.173A ? Grant Numbers 28-21-B1-24; 28-22-B1-24; 28-21-11SA-24; 28-22-IA11-24; 28-21-P1-24;28-22-P1-24; and 28-21-19SA-24)Criteria: In addition to other provisions required by the Federal Agency or Non-federal entity, all contracts made by the non-federal entity under the Federal award must contain certain provisions as provided in Appendix II of Part 200 of Uniform Guidance.Condition: All contracts executed during the fiscal year by the School Board for Special Education therapy services did not contain the language required by Appendix II of Part 200 of Uniform Guidance.Cause: Proper procedures were not implemented to ensure compliance with contract provisions of Appendix II of Part 200 of Uniform Guidance.Questioned Costs: UnknownEffect: Non-federal entities are not adequately informed of all federal regulations required to be complied with when entering into a contract with the School Board.Recommendation: The School Board should review the requirements of Appendix II of Part 200 of Uniform Guidance and establish procedures to ensure that all contracts paid with federal awards include the applicable language.Identification of a repeat finding: This is a first year finding.View of Responsible Official:Management agrees with the finding and take corrective action. See corrective action plan submitted by management.
Finding 2022-004
2022-004 PROCUREMENT ? CONTRACT PROVISIONS FOR NON-FEDERAL ENTITY CONTRACTS UNDER FEDERAL AWARDSUnited States Department of EducationPassed through Louisiana Department of EducationSpecial Education Cluster (Federal Assistance Nos. 84.027A and 84.173A ? Grant Numbers 28-21-B1-24; 28-22-B1-24; 28-21-11SA-24; 28-22-IA11-24; 28-21-P1-24;28-22-P1-24; and 28-21-19SA-24)Criteria: In addition to other provisions required by the Federal Agency or Non-federal entity, all contracts made by the non-federal entity under the Federal award must contain certain provisions as provided in Appendix II of Part 200 of Uniform Guidance.Condition: All contracts executed during the fiscal year by the School Board for Special Education therapy services did not contain the language required by Appendix II of Part 200 of Uniform Guidance.Cause: Proper procedures were not implemented to ensure compliance with contract provisions of Appendix II of Part 200 of Uniform Guidance.Questioned Costs: UnknownEffect: Non-federal entities are not adequately informed of all federal regulations required to be complied with when entering into a contract with the School Board.Recommendation: The School Board should review the requirements of Appendix II of Part 200 of Uniform Guidance and establish procedures to ensure that all contracts paid with federal awards include the applicable language.Identification of a repeat finding: This is a first year finding.View of Responsible Official:Management agrees with the finding and take corrective action. See corrective action plan submitted by management.