FAC Explorer

Audit 336075

FY End
2024-06-30
Total Expended
$322.37M
Findings
6
Programs
26
Organization: Jefferson Parish Public School System (LA)
Year: 2024 Accepted: 2025-01-06
Auditor: Eisneramper LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517872 2024-001 Significant Deficiency Yes N
517873 2024-001 Significant Deficiency Yes N
517874 2024-002 Significant Deficiency - L
1094314 2024-001 Significant Deficiency Yes N
1094315 2024-001 Significant Deficiency Yes N
1094316 2024-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $119.79M Yes 1
10.553 School Breakfast Program $6.22M Yes 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $3.09M - 0
84.010 Title I Grants to Local Educational Agencies $2.08M - 1
10.555 National School Lunch Program $1.39M Yes 0
84.287 Twenty-First Century Community Learning Centers $1.32M - 0
84.365 English Language Acquisition State Grants $934,780 - 0
84.048 Career and Technical Education -- Basic Grants to States $919,779 - 0
84.371 Comprehensive Literacy Development $326,052 - 0
93.558 Temporary Assistance for Needy Families $306,001 - 0
10.559 Summer Food Service Program for Children $305,317 Yes 0
84.424 Student Support and Academic Enrichment Program $274,507 - 0
93.600 Head Start $243,829 - 0
84.173 Special Education Preschool Grants $243,463 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $123,604 - 0
84.196 Education for Homeless Children and Youth $109,923 - 0
12.U01 Reserve Officers' Training CORP Vitalization Act of 1964 Pl88-647 Air Force Junior Reserve Officer Training Corp. (jrotc) $109,334 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $61,858 - 0
84.425 Education Stabilization Fund $51,859 - 0
93.434 Every Student Succeeds Act/preschool Development Grants $49,653 - 0
93.575 Child Care and Development Block Grant $49,016 - 0
84.027 Special Education Grants to States $41,425 - 0
84.011 Migrant Education State Grant Program $26,953 - 0
84.173 Special Education Grants to States $24,485 - 0
84.060 Indian Education Grants to Local Educational Agencies $16,500 - 0
16.839 Stop School Violence $7,331 - 0

Contacts

Name Title Type
J5GNXDRL4JS6 Sarah Caruso Auditee
5043497625 Brandy Smith Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the School System’s basic financial statements for the year ended June 30, 2024. 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. The value of noncash assistance is the fair value of the noncash items used during the year. De Minimis Rate Used: N Rate Explanation: The School System has elected not to use the 10% de minimus cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of Jefferson Parish Public School System (the “School System”). The School System’s reporting entity is defined in Note 1 to the basic financial statements for the year ended June 30, 2024. All federal awards received directly from federal agencies and passed through other government agencies are included on the schedule. 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).
Title: Accrued Reimbursement Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the School System’s basic financial statements for the year ended June 30, 2024. 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. The value of noncash assistance is the fair value of the noncash items used during the year. De Minimis Rate Used: N Rate Explanation: The School System has elected not to use the 10% de minimus cost rate as allowed under the Uniform Guidance. Various reimbursement procedures are used for federal awards received by the School System. Consequently, timing differences between expenditures and program reimbursements may exist at the end of the year, resulting in differences between the expenditures reported on the Schedule of Expenditures of Federal Awards and the amount of revenues reported under “Federal sources” on the Statement of Revenues, Expenditures, and Changes in Fund Balances.
Title: Loans Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the School System’s basic financial statements for the year ended June 30, 2024. 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. The value of noncash assistance is the fair value of the noncash items used during the year. De Minimis Rate Used: N Rate Explanation: The School System has elected not to use the 10% de minimus cost rate as allowed under the Uniform Guidance. The School System did not expend federal awards related to loans or loan guarantees during the year.
Title: Noncash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the School System’s basic financial statements for the year ended June 30, 2024. 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. The value of noncash assistance is the fair value of the noncash items used during the year. De Minimis Rate Used: N Rate Explanation: The School System has elected not to use the 10% de minimus cost rate as allowed under the Uniform Guidance. The School System received federal noncash assistance in the form of LDOA commodities in the amount of $2,011,456 for the fiscal year ended June 30, 2024.
Title: Disaster Grants - Public Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the School System’s basic financial statements for the year ended June 30, 2024. 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. The value of noncash assistance is the fair value of the noncash items used during the year. De Minimis Rate Used: N Rate Explanation: The School System has elected not to use the 10% de minimus cost rate as allowed under the Uniform Guidance. Disaster Grants – Public Assistance (97.036) program expenditures are recorded on the Schedule when (1) FEMA has approved the entity’s project and (2) the entity has incurred the eligible expenditures. The Schedule includes $119,868,167 of expenditures incurred in prior years for projects that were approved by FEMA during the year ended June 30, 2024.

Finding Details

Finding 2024-001
20024-001 Title I Special Tests and Provisions Program: Title I Grants to Local Educational Agencies - Assistance Listing Number 84.010. Grant Number(s): 28-23-T1-26 Compliance Requirement: Special Tests and Provisions – Annual Report Card, High School Graduation Rate Criteria: Policies and procedures should exist to verify accurate student graduation records are maintained and proper classification of student withdrawals is reported. To remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: During year ended June 30, 2024, in our sample of 40 student withdrawals, we identified 8 incidences of inaccurate student records where students were reported to have withdrawn from the School System and removed from the graduation rate cohort at the State level, however the School System did not meet the Cohort Requirement of keeping the appropriate documentation of students that drop before graduation. For the 8 students identified, there was no record of the students on file, thus no evidence of a student file maintained by the School System. No documentation was available to support the withdrawal code and purpose of withdrawal. Cause: The School Board personnel did not maintain accurate and current records and thus could not provide any documentation or support evidencing students which were not on file. Effect: The School Board has no record of withdrawal or the purpose of withdrawal for eight students previously documented as attending school within the School System and thus cannot confirm proper removal from the graduation rate cohort at the State level and under the correct withdrawal code. Questioned Costs: None. Repeat Finding: Yes. Recommendation: We recommend the School Board establish procedures to ensure appropriate documentation is obtained related to removal of students from a cohort in accordance with Louisiana Administrative Code Title 28, Part LXXXIII, Chapter 6, §611.
Finding 2024-001
20024-001 Title I Special Tests and Provisions Program: Title I Grants to Local Educational Agencies - Assistance Listing Number 84.010. Grant Number(s): 28-23-T1-26 Compliance Requirement: Special Tests and Provisions – Annual Report Card, High School Graduation Rate Criteria: Policies and procedures should exist to verify accurate student graduation records are maintained and proper classification of student withdrawals is reported. To remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: During year ended June 30, 2024, in our sample of 40 student withdrawals, we identified 8 incidences of inaccurate student records where students were reported to have withdrawn from the School System and removed from the graduation rate cohort at the State level, however the School System did not meet the Cohort Requirement of keeping the appropriate documentation of students that drop before graduation. For the 8 students identified, there was no record of the students on file, thus no evidence of a student file maintained by the School System. No documentation was available to support the withdrawal code and purpose of withdrawal. Cause: The School Board personnel did not maintain accurate and current records and thus could not provide any documentation or support evidencing students which were not on file. Effect: The School Board has no record of withdrawal or the purpose of withdrawal for eight students previously documented as attending school within the School System and thus cannot confirm proper removal from the graduation rate cohort at the State level and under the correct withdrawal code. Questioned Costs: None. Repeat Finding: Yes. Recommendation: We recommend the School Board establish procedures to ensure appropriate documentation is obtained related to removal of students from a cohort in accordance with Louisiana Administrative Code Title 28, Part LXXXIII, Chapter 6, §611.
Finding 2024-002
2024-002 Disaster Grants Reporting Program: Disaster Grants - Assistance Listing Number 97.036 Compliance Requirement: Financial Reporting Criteria: Reporting requirements of the Public Assistance - Disaster Grants mandate that quarterly performance reports be submitted to the grantor within 30 days after the end of each quarter. Condition: During year ended June 30, 2024, in our testing of quarterly reporting submissions, we identified 2 incidences of incomplete quarterly reporting where reports were not completed or submitted for the periods required. The population was 4 quarterly reports. Cause: The School Board consultant did not submit quarterly reports for all periods required. Effect: The School Board is out of compliance with Uniform Guidance in reporting quarterly federal expenditures per obligated project through Louisiana PA. Questioned Costs: None. Repeat Finding: No. Recommendation: We recommend the School Board establish procedures to ensure that all reports are properly submitted by the required deadlines.
Finding 2024-001
20024-001 Title I Special Tests and Provisions Program: Title I Grants to Local Educational Agencies - Assistance Listing Number 84.010. Grant Number(s): 28-23-T1-26 Compliance Requirement: Special Tests and Provisions – Annual Report Card, High School Graduation Rate Criteria: Policies and procedures should exist to verify accurate student graduation records are maintained and proper classification of student withdrawals is reported. To remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: During year ended June 30, 2024, in our sample of 40 student withdrawals, we identified 8 incidences of inaccurate student records where students were reported to have withdrawn from the School System and removed from the graduation rate cohort at the State level, however the School System did not meet the Cohort Requirement of keeping the appropriate documentation of students that drop before graduation. For the 8 students identified, there was no record of the students on file, thus no evidence of a student file maintained by the School System. No documentation was available to support the withdrawal code and purpose of withdrawal. Cause: The School Board personnel did not maintain accurate and current records and thus could not provide any documentation or support evidencing students which were not on file. Effect: The School Board has no record of withdrawal or the purpose of withdrawal for eight students previously documented as attending school within the School System and thus cannot confirm proper removal from the graduation rate cohort at the State level and under the correct withdrawal code. Questioned Costs: None. Repeat Finding: Yes. Recommendation: We recommend the School Board establish procedures to ensure appropriate documentation is obtained related to removal of students from a cohort in accordance with Louisiana Administrative Code Title 28, Part LXXXIII, Chapter 6, §611.
Finding 2024-001
20024-001 Title I Special Tests and Provisions Program: Title I Grants to Local Educational Agencies - Assistance Listing Number 84.010. Grant Number(s): 28-23-T1-26 Compliance Requirement: Special Tests and Provisions – Annual Report Card, High School Graduation Rate Criteria: Policies and procedures should exist to verify accurate student graduation records are maintained and proper classification of student withdrawals is reported. To remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: During year ended June 30, 2024, in our sample of 40 student withdrawals, we identified 8 incidences of inaccurate student records where students were reported to have withdrawn from the School System and removed from the graduation rate cohort at the State level, however the School System did not meet the Cohort Requirement of keeping the appropriate documentation of students that drop before graduation. For the 8 students identified, there was no record of the students on file, thus no evidence of a student file maintained by the School System. No documentation was available to support the withdrawal code and purpose of withdrawal. Cause: The School Board personnel did not maintain accurate and current records and thus could not provide any documentation or support evidencing students which were not on file. Effect: The School Board has no record of withdrawal or the purpose of withdrawal for eight students previously documented as attending school within the School System and thus cannot confirm proper removal from the graduation rate cohort at the State level and under the correct withdrawal code. Questioned Costs: None. Repeat Finding: Yes. Recommendation: We recommend the School Board establish procedures to ensure appropriate documentation is obtained related to removal of students from a cohort in accordance with Louisiana Administrative Code Title 28, Part LXXXIII, Chapter 6, §611.
Finding 2024-002
2024-002 Disaster Grants Reporting Program: Disaster Grants - Assistance Listing Number 97.036 Compliance Requirement: Financial Reporting Criteria: Reporting requirements of the Public Assistance - Disaster Grants mandate that quarterly performance reports be submitted to the grantor within 30 days after the end of each quarter. Condition: During year ended June 30, 2024, in our testing of quarterly reporting submissions, we identified 2 incidences of incomplete quarterly reporting where reports were not completed or submitted for the periods required. The population was 4 quarterly reports. Cause: The School Board consultant did not submit quarterly reports for all periods required. Effect: The School Board is out of compliance with Uniform Guidance in reporting quarterly federal expenditures per obligated project through Louisiana PA. Questioned Costs: None. Repeat Finding: No. Recommendation: We recommend the School Board establish procedures to ensure that all reports are properly submitted by the required deadlines.