FAC Explorer

Audit 336737

FY End
2023-06-30
Total Expended
$13.10M
Findings
2
Programs
18
Organization: West Baton Rouge Parish School Board (LA)
Year: 2023 Accepted: 2025-01-09
Auditor: Eisneramper

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
518352 2023-003 Significant Deficiency Yes L
1094794 2023-003 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $3.00M Yes 1
93.600 Head Start $1.24M Yes 0
84.010 Title I Grants to Local Educational Agencies $1.11M - 0
93.575 Child Care and Development Block Grant $766,239 Yes 0
10.553 School Breakfast Program $713,301 - 0
93.434 Every Student Succeeds Act/preschool Development Grants $457,153 - 0
10.558 Child and Adult Care Food Program $295,514 - 0
10.559 Summer Food Service Program for Children $258,588 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $255,064 - 0
32.009 Emergency Connectivity Fund Program $168,498 - 0
10.555 National School Lunch Program $135,219 - 0
84.371 Comprehensive Literacy Development $124,000 - 0
84.424 Student Support and Academic Enrichment Program $90,885 - 0
84.027 Special Education Grants to States $88,956 - 0
10.582 Fresh Fruit and Vegetable Program $54,253 - 0
84.048 Career and Technical Education -- Basic Grants to States $45,088 - 0
84.365 English Language Acquisition State Grants $37,159 - 0
84.173 Special Education Preschool Grants $15,631 - 0

Contacts

Name Title Type
VJJPRTNJCKL7 Jared Gibbs Auditee
2253438309 Rodney Combs Auditor
No contacts on file

Notes to SEFA

Title: NOTE B – FOOD DISTRIBUTION Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of West Baton Rouge Parish School Board and is presented on the modified accrual basis of accounting. 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. De Minimis Rate Used: N Rate Explanation: During the year ended June 30, 2023, the West Baton Rouge Parish School Board did not elect to use the 10% de minimus cost rate as covered in §200.414 of the Uniform Guidance. Non-monetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed. During the year ended June 30, 2023, the School Board received commodities valued at $323,993. At June 30, 2023, the organization had food commodities totaling $40,079 in inventory.
Title: NOTE D – AMOUNTS PASSED THROUGH TO SUBRECIPIENTS Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of West Baton Rouge Parish School Board and is presented on the modified accrual basis of accounting. 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. De Minimis Rate Used: N Rate Explanation: During the year ended June 30, 2023, the West Baton Rouge Parish School Board did not elect to use the 10% de minimus cost rate as covered in §200.414 of the Uniform Guidance. During the year ended June 30, 2023, the West Baton Rouge Parish School Board did not pass through any federal funding to subrecipients.
Title: NOTE E – RECONCILIATION TO THE BASIC FINANCIAL STATEMENTS Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of West Baton Rouge Parish School Board and is presented on the modified accrual basis of accounting. 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. De Minimis Rate Used: N Rate Explanation: During the year ended June 30, 2023, the West Baton Rouge Parish School Board did not elect to use the 10% de minimus cost rate as covered in §200.414 of the Uniform Guidance. Reconciliation of the Schedule of Expenditures of Federal Awards (SEFA) to the Financial Statements Total Federal Grants $ 13,102,617 Total Federal Expenditures - SEFA $ 13,102,617

Finding Details

Finding 2023-003
U.S. DEPARTMENT OF EDUCATION passed through the Louisiana Department of Education 84.425D, 84.425U COVID-19 – Education Stabilization Fund (ESF) 2021-2022 Award Year Grant No. 28-21-ES3I-61-396, 28-21-ES2F-61-396, 28-21-ESEBI-61-396, and 28-21-ES3F-61-396 Questioned Costs: None. Criteria: The Louisiana Department of Education requires the School Board to submit its quarterly periodic expense reports for the grant program to the established website within fifteen days after the end of the quarter. Universe / Population: The universe / population is eight periodic expense reports submitted during the fiscal year ended June 30, 2023. C. Findings and Questioned Costs – Major Federal Award Programs (continued) 2023-003 Reporting (continued) Condition: The School Board did not submit seven periodic expense reports by the submission deadline. The reports were submitted but not done in a timely manner. Cause: The School Board lacks an established control monitoring timely submission of the periodic expense reports. Effect: Failure to comply with the reporting requirements may result in sanctions, including; losing access to grant funds as a result of the grantee’s noncompliance with its reporting requirements. Recommendation: The School Board should establish a formalized control to monitor timely submission of reports. Repeat finding: Yes, listed as 2022-003 in the prior period. View of Responsible Official: The School Board will develop a formal process to monitor the submission of all required reports to ensure that all reports are submitted timely in compliance with the applicable requirements of grant agreements.
Finding 2023-003
U.S. DEPARTMENT OF EDUCATION passed through the Louisiana Department of Education 84.425D, 84.425U COVID-19 – Education Stabilization Fund (ESF) 2021-2022 Award Year Grant No. 28-21-ES3I-61-396, 28-21-ES2F-61-396, 28-21-ESEBI-61-396, and 28-21-ES3F-61-396 Questioned Costs: None. Criteria: The Louisiana Department of Education requires the School Board to submit its quarterly periodic expense reports for the grant program to the established website within fifteen days after the end of the quarter. Universe / Population: The universe / population is eight periodic expense reports submitted during the fiscal year ended June 30, 2023. C. Findings and Questioned Costs – Major Federal Award Programs (continued) 2023-003 Reporting (continued) Condition: The School Board did not submit seven periodic expense reports by the submission deadline. The reports were submitted but not done in a timely manner. Cause: The School Board lacks an established control monitoring timely submission of the periodic expense reports. Effect: Failure to comply with the reporting requirements may result in sanctions, including; losing access to grant funds as a result of the grantee’s noncompliance with its reporting requirements. Recommendation: The School Board should establish a formalized control to monitor timely submission of reports. Repeat finding: Yes, listed as 2022-003 in the prior period. View of Responsible Official: The School Board will develop a formal process to monitor the submission of all required reports to ensure that all reports are submitted timely in compliance with the applicable requirements of grant agreements.