FAC Explorer

Audit 336529

FY End
2024-06-30
Total Expended
$20.08M
Findings
8
Programs
19
Organization: Washington Parish School Board (LA)
Year: 2024 Accepted: 2025-01-08
Auditor: Eisneramper LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
518230 2024-001 Significant Deficiency - I
518231 2024-001 Significant Deficiency - I
518232 2024-001 Significant Deficiency - I
518233 2024-001 Significant Deficiency - I
1094672 2024-001 Significant Deficiency - I
1094673 2024-001 Significant Deficiency - I
1094674 2024-001 Significant Deficiency - I
1094675 2024-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
93.575 Child Care and Development Block Grant $983,405 - 0
16.839 Stop School Violence $616,089 - 0
10.555 National School Lunch Program $353,955 Yes 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $265,052 - 0
84.371 Comprehensive Literacy Development $254,000 - 0
84.010 Title I Grants to Local Educational Agencies $228,249 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $212,423 - 0
93.434 Every Student Succeeds Act/preschool Development Grants $200,000 - 0
84.358 Rural Education $141,019 - 0
84.048 Career and Technical Education -- Basic Grants to States $89,259 - 0
10.559 Summer Food Service Program for Children $75,311 Yes 0
93.558 Temporary Assistance for Needy Families $56,745 - 0
84.027 Special Education Grants to States $45,978 Yes 1
84.425 Education Stabilization Fund $34,077 - 0
84.424 Student Support and Academic Enrichment Program $29,868 - 0
12.U01 Marine Rotc $23,854 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $8,498 - 0
10.558 Child and Adult Care Food Program $8,447 - 0
84.173 Special Education Preschool Grants $2,852 Yes 1

Contacts

Name Title Type
D95WWTFD5DV5 Dana Knight Auditee
9858397768 Brandy Smith Auditor
No contacts on file

Notes to SEFA

Title: Note 1 Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. 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 School Board has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Washington Parish School Board (the School Board) under programs of the federal government for the year ended June 30, 2024. 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 of 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 assets, or cash flows of the School Board.
Title: Note 3 Relationship to Financial Statements Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. 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 School Board has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Federal revenues are reported are reported as revenues from federal sources in the statement of revenues, expenditures, and changes in fund balances as revenue from federal sources for restricted grants-in-aid and commodities in the amounts of $19,980,403. Additional revenues of $101,500, considered to be unavailable under the modified accrual basis of account due to the timing of receipt, are reported as capital grants and contributions on the statement of activities in the government-wide financial statements. The total balance of $20,081,903 agrees to total federal expenditures on the Schedule.
Title: Note 4 Relationship to Federal Financial Reports Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. 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 School Board has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Amounts reported in the Schedule agree with the amounts reported in the related federal financial reports, except for the amounts in reports submitted as of a date subsequent to June 30, 2024.
Title: Note 5 Subrecipients Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. 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 School Board has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Federal grant funds were not passed through to subrecipients during the year ended June 30, 2024.
Title: Note 6 Commodities Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. 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 School Board has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Non-monetary assistance is reported in the Schedule at the fair market value of the commodities received. During the year ended June 30, 2024, the School Board received commodities valued at $362,402.

Finding Details

Finding 2024-001
2024-001 Procurement and Suspension and Debarment Federal Program: U.S. Department of Education, Special Education Cluster – Assistance Listing Number 84.027, 84.173 Criteria: Non-federal entities are prohibited from contracting with parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. When a non-federal entity enters into a covered transaction, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at SAM.gov, (2) receiving a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Condition: During our testing of compliance with the suspension and debarment regulations, the School Board was unable to provide documentation of its conclusion that one vendor was not suspended or debarred. The universe (population) from which the items were selected was all vendor payments during the year ended June 30, 2024 over $25,000 consisting of one vendor. Based on a review of SAM.gov, this vendor was not suspended or debarred. Questioned Costs: None Cause: Management does not have adequate controls in place to ensure that its determination of whether vendors are suspended or debarred are documented for all covered transactions. Effect: Without ensuring documentation is maintained over whether a vendor is suspended or debarred, the School Board may enter into contracts with unauthorized parties. Recommendation: We recommend that the School Board review of all contracts to ensure the appropriate language exits regarding suspension and debarment regulations, and the School Board should consider an annual review of SAM.gov for all vendors are paid from federal grants. View of Responsible Official: Management will review standing contracts regarding suspension and debarment regulations to ensure that appropriate language exists. In addition, the School Board will review vendors paid with federal grants and search SAM.gov for possible suspension and debarment issues. Appropriate language regarding suspension and debarment will be included in future contracts. Prior to entering future contracts, management will search SAM.gov to avoid entering into contracts with unauthorized parties. Management will document the result of such search.
Finding 2024-001
2024-001 Procurement and Suspension and Debarment Federal Program: U.S. Department of Education, Special Education Cluster – Assistance Listing Number 84.027, 84.173 Criteria: Non-federal entities are prohibited from contracting with parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. When a non-federal entity enters into a covered transaction, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at SAM.gov, (2) receiving a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Condition: During our testing of compliance with the suspension and debarment regulations, the School Board was unable to provide documentation of its conclusion that one vendor was not suspended or debarred. The universe (population) from which the items were selected was all vendor payments during the year ended June 30, 2024 over $25,000 consisting of one vendor. Based on a review of SAM.gov, this vendor was not suspended or debarred. Questioned Costs: None Cause: Management does not have adequate controls in place to ensure that its determination of whether vendors are suspended or debarred are documented for all covered transactions. Effect: Without ensuring documentation is maintained over whether a vendor is suspended or debarred, the School Board may enter into contracts with unauthorized parties. Recommendation: We recommend that the School Board review of all contracts to ensure the appropriate language exits regarding suspension and debarment regulations, and the School Board should consider an annual review of SAM.gov for all vendors are paid from federal grants. View of Responsible Official: Management will review standing contracts regarding suspension and debarment regulations to ensure that appropriate language exists. In addition, the School Board will review vendors paid with federal grants and search SAM.gov for possible suspension and debarment issues. Appropriate language regarding suspension and debarment will be included in future contracts. Prior to entering future contracts, management will search SAM.gov to avoid entering into contracts with unauthorized parties. Management will document the result of such search.
Finding 2024-001
2024-001 Procurement and Suspension and Debarment Federal Program: U.S. Department of Education, Special Education Cluster – Assistance Listing Number 84.027, 84.173 Criteria: Non-federal entities are prohibited from contracting with parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. When a non-federal entity enters into a covered transaction, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at SAM.gov, (2) receiving a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Condition: During our testing of compliance with the suspension and debarment regulations, the School Board was unable to provide documentation of its conclusion that one vendor was not suspended or debarred. The universe (population) from which the items were selected was all vendor payments during the year ended June 30, 2024 over $25,000 consisting of one vendor. Based on a review of SAM.gov, this vendor was not suspended or debarred. Questioned Costs: None Cause: Management does not have adequate controls in place to ensure that its determination of whether vendors are suspended or debarred are documented for all covered transactions. Effect: Without ensuring documentation is maintained over whether a vendor is suspended or debarred, the School Board may enter into contracts with unauthorized parties. Recommendation: We recommend that the School Board review of all contracts to ensure the appropriate language exits regarding suspension and debarment regulations, and the School Board should consider an annual review of SAM.gov for all vendors are paid from federal grants. View of Responsible Official: Management will review standing contracts regarding suspension and debarment regulations to ensure that appropriate language exists. In addition, the School Board will review vendors paid with federal grants and search SAM.gov for possible suspension and debarment issues. Appropriate language regarding suspension and debarment will be included in future contracts. Prior to entering future contracts, management will search SAM.gov to avoid entering into contracts with unauthorized parties. Management will document the result of such search.
Finding 2024-001
2024-001 Procurement and Suspension and Debarment Federal Program: U.S. Department of Education, Special Education Cluster – Assistance Listing Number 84.027, 84.173 Criteria: Non-federal entities are prohibited from contracting with parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. When a non-federal entity enters into a covered transaction, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at SAM.gov, (2) receiving a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Condition: During our testing of compliance with the suspension and debarment regulations, the School Board was unable to provide documentation of its conclusion that one vendor was not suspended or debarred. The universe (population) from which the items were selected was all vendor payments during the year ended June 30, 2024 over $25,000 consisting of one vendor. Based on a review of SAM.gov, this vendor was not suspended or debarred. Questioned Costs: None Cause: Management does not have adequate controls in place to ensure that its determination of whether vendors are suspended or debarred are documented for all covered transactions. Effect: Without ensuring documentation is maintained over whether a vendor is suspended or debarred, the School Board may enter into contracts with unauthorized parties. Recommendation: We recommend that the School Board review of all contracts to ensure the appropriate language exits regarding suspension and debarment regulations, and the School Board should consider an annual review of SAM.gov for all vendors are paid from federal grants. View of Responsible Official: Management will review standing contracts regarding suspension and debarment regulations to ensure that appropriate language exists. In addition, the School Board will review vendors paid with federal grants and search SAM.gov for possible suspension and debarment issues. Appropriate language regarding suspension and debarment will be included in future contracts. Prior to entering future contracts, management will search SAM.gov to avoid entering into contracts with unauthorized parties. Management will document the result of such search.
Finding 2024-001
2024-001 Procurement and Suspension and Debarment Federal Program: U.S. Department of Education, Special Education Cluster – Assistance Listing Number 84.027, 84.173 Criteria: Non-federal entities are prohibited from contracting with parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. When a non-federal entity enters into a covered transaction, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at SAM.gov, (2) receiving a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Condition: During our testing of compliance with the suspension and debarment regulations, the School Board was unable to provide documentation of its conclusion that one vendor was not suspended or debarred. The universe (population) from which the items were selected was all vendor payments during the year ended June 30, 2024 over $25,000 consisting of one vendor. Based on a review of SAM.gov, this vendor was not suspended or debarred. Questioned Costs: None Cause: Management does not have adequate controls in place to ensure that its determination of whether vendors are suspended or debarred are documented for all covered transactions. Effect: Without ensuring documentation is maintained over whether a vendor is suspended or debarred, the School Board may enter into contracts with unauthorized parties. Recommendation: We recommend that the School Board review of all contracts to ensure the appropriate language exits regarding suspension and debarment regulations, and the School Board should consider an annual review of SAM.gov for all vendors are paid from federal grants. View of Responsible Official: Management will review standing contracts regarding suspension and debarment regulations to ensure that appropriate language exists. In addition, the School Board will review vendors paid with federal grants and search SAM.gov for possible suspension and debarment issues. Appropriate language regarding suspension and debarment will be included in future contracts. Prior to entering future contracts, management will search SAM.gov to avoid entering into contracts with unauthorized parties. Management will document the result of such search.
Finding 2024-001
2024-001 Procurement and Suspension and Debarment Federal Program: U.S. Department of Education, Special Education Cluster – Assistance Listing Number 84.027, 84.173 Criteria: Non-federal entities are prohibited from contracting with parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. When a non-federal entity enters into a covered transaction, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at SAM.gov, (2) receiving a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Condition: During our testing of compliance with the suspension and debarment regulations, the School Board was unable to provide documentation of its conclusion that one vendor was not suspended or debarred. The universe (population) from which the items were selected was all vendor payments during the year ended June 30, 2024 over $25,000 consisting of one vendor. Based on a review of SAM.gov, this vendor was not suspended or debarred. Questioned Costs: None Cause: Management does not have adequate controls in place to ensure that its determination of whether vendors are suspended or debarred are documented for all covered transactions. Effect: Without ensuring documentation is maintained over whether a vendor is suspended or debarred, the School Board may enter into contracts with unauthorized parties. Recommendation: We recommend that the School Board review of all contracts to ensure the appropriate language exits regarding suspension and debarment regulations, and the School Board should consider an annual review of SAM.gov for all vendors are paid from federal grants. View of Responsible Official: Management will review standing contracts regarding suspension and debarment regulations to ensure that appropriate language exists. In addition, the School Board will review vendors paid with federal grants and search SAM.gov for possible suspension and debarment issues. Appropriate language regarding suspension and debarment will be included in future contracts. Prior to entering future contracts, management will search SAM.gov to avoid entering into contracts with unauthorized parties. Management will document the result of such search.
Finding 2024-001
2024-001 Procurement and Suspension and Debarment Federal Program: U.S. Department of Education, Special Education Cluster – Assistance Listing Number 84.027, 84.173 Criteria: Non-federal entities are prohibited from contracting with parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. When a non-federal entity enters into a covered transaction, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at SAM.gov, (2) receiving a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Condition: During our testing of compliance with the suspension and debarment regulations, the School Board was unable to provide documentation of its conclusion that one vendor was not suspended or debarred. The universe (population) from which the items were selected was all vendor payments during the year ended June 30, 2024 over $25,000 consisting of one vendor. Based on a review of SAM.gov, this vendor was not suspended or debarred. Questioned Costs: None Cause: Management does not have adequate controls in place to ensure that its determination of whether vendors are suspended or debarred are documented for all covered transactions. Effect: Without ensuring documentation is maintained over whether a vendor is suspended or debarred, the School Board may enter into contracts with unauthorized parties. Recommendation: We recommend that the School Board review of all contracts to ensure the appropriate language exits regarding suspension and debarment regulations, and the School Board should consider an annual review of SAM.gov for all vendors are paid from federal grants. View of Responsible Official: Management will review standing contracts regarding suspension and debarment regulations to ensure that appropriate language exists. In addition, the School Board will review vendors paid with federal grants and search SAM.gov for possible suspension and debarment issues. Appropriate language regarding suspension and debarment will be included in future contracts. Prior to entering future contracts, management will search SAM.gov to avoid entering into contracts with unauthorized parties. Management will document the result of such search.
Finding 2024-001
2024-001 Procurement and Suspension and Debarment Federal Program: U.S. Department of Education, Special Education Cluster – Assistance Listing Number 84.027, 84.173 Criteria: Non-federal entities are prohibited from contracting with parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. When a non-federal entity enters into a covered transaction, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at SAM.gov, (2) receiving a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Condition: During our testing of compliance with the suspension and debarment regulations, the School Board was unable to provide documentation of its conclusion that one vendor was not suspended or debarred. The universe (population) from which the items were selected was all vendor payments during the year ended June 30, 2024 over $25,000 consisting of one vendor. Based on a review of SAM.gov, this vendor was not suspended or debarred. Questioned Costs: None Cause: Management does not have adequate controls in place to ensure that its determination of whether vendors are suspended or debarred are documented for all covered transactions. Effect: Without ensuring documentation is maintained over whether a vendor is suspended or debarred, the School Board may enter into contracts with unauthorized parties. Recommendation: We recommend that the School Board review of all contracts to ensure the appropriate language exits regarding suspension and debarment regulations, and the School Board should consider an annual review of SAM.gov for all vendors are paid from federal grants. View of Responsible Official: Management will review standing contracts regarding suspension and debarment regulations to ensure that appropriate language exists. In addition, the School Board will review vendors paid with federal grants and search SAM.gov for possible suspension and debarment issues. Appropriate language regarding suspension and debarment will be included in future contracts. Prior to entering future contracts, management will search SAM.gov to avoid entering into contracts with unauthorized parties. Management will document the result of such search.