FAC Explorer

Audit 339693

FY End
2024-06-30
Total Expended
$2.27M
Findings
10
Programs
9
Organization: Community Leaders Advocating Student Success, Inc. (LA)
Year: 2024 Accepted: 2025-01-24
Auditor: Carr Riggs & Ingram

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
520134 2024-002 Significant Deficiency - N
520135 2024-002 Significant Deficiency - N
520136 2024-002 Significant Deficiency - N
520137 2024-002 Significant Deficiency - N
520138 2024-002 Significant Deficiency - N
1096576 2024-002 Significant Deficiency - N
1096577 2024-002 Significant Deficiency - N
1096578 2024-002 Significant Deficiency - N
1096579 2024-002 Significant Deficiency - N
1096580 2024-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $157,190 Yes 1
84.010 Title I Grants to Local Educational Agencies $126,260 - 0
84.027 Special Education Grants to States $111,153 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $51,510 - 0
10.555 National School Lunch Program $24,135 Yes 1
10.559 Summer Food Service Program for Children $14,703 Yes 1
84.424 Student Support and Academic Enrichment Program $5,575 - 0
84.425 Covid-19 - Education Stabilization Fund $2,848 - 0
84.173 Special Education Preschool Grants $44 - 0

Contacts

Name Title Type
JLE2EVG6KKS6 Kelly Batiste Auditee
5043736228 Amy Verberne Auditor
No contacts on file

Notes to SEFA

Title: Note 1: GENERAL Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the School and is presented on the 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 financial statements. The School has not elected to use the 10% de minimis indirect rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The School has not elected to use the 10% de minimis indirect rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the revenues from federal awards of the School as defined in Note 1 to the School’s financial statements. All federal awards were received directly from federal agencies and are included on the Schedule, as well as federal assistance passed through government agencies.
Title: Note 3: RELATIONSHIP TO BASIC FINANCIAL STATEMENTS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the School and is presented on the 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 financial statements. The School has not elected to use the 10% de minimis indirect rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The School has not elected to use the 10% de minimis indirect rate allowed under the Uniform Guidance. Federal awards revenues are reported in the School’s financial statements as federal grants.
Title: Note 4: LOANS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the School and is presented on the 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 financial statements. The School has not elected to use the 10% de minimis indirect rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The School has not elected to use the 10% de minimis indirect rate allowed under the Uniform Guidance. The School did not expend federal awards related to loans or loan guarantees during the year ended June 30, 2024.
Title: Note 5: FEDERALLY FUNDED INSURANCE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the School and is presented on the 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 financial statements. The School has not elected to use the 10% de minimis indirect rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The School has not elected to use the 10% de minimis indirect rate allowed under the Uniform Guidance. The School had no federally funded insurance for the year ended June 30, 2024.
Title: Note 6: NONCASH ASSISTANCE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the School and is presented on the 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 financial statements. The School has not elected to use the 10% de minimis indirect rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The School has not elected to use the 10% de minimis indirect rate allowed under the Uniform Guidance. The School received federal noncash assistance totaling $31,670 for the year ended June 30, 2024.

Finding Details

Finding 2024-002
Grantor: United States Department of Agriculture, passed through the Louisiana Department of Education – Child Nutrition Cluster – ALN #10.555 – Program Year 2024 Criteria: Per 7 CFR Subpart C – 210.14(b), the school food authority shall limit its net cash resources to an amount that does not exceed its 3-month average expenditures for its nonprofit school food service or such other amount as may be approved by the State agency in accordance with 7 CFR Subpart D – 210.19(a). Condition: The cumulative net cash resources as of June 30, 2024 totaled $341,297 which exceeded the net cash resource limit by $183,656. Effect: The school is not in compliance with 7 CFR Subpart C – 210.14(b). Noncompliance with this guidance exposes the School to the risk of forfeiture of Child Nutrition Program funds. Cause: The School has not formulated a plan for the use of excess net cash resources and has not communicated with the Louisiana Department of Education to determine the remedy for its excess net cash resources. Questioned costs: None. Recommendation: It is recommended that management and the board review potential uses for the net cash resources or communicate with the Louisiana Department of Education for appropriate return of funds.
Finding 2024-002
Grantor: United States Department of Agriculture, passed through the Louisiana Department of Education – Child Nutrition Cluster – ALN #10.555 – Program Year 2024 Criteria: Per 7 CFR Subpart C – 210.14(b), the school food authority shall limit its net cash resources to an amount that does not exceed its 3-month average expenditures for its nonprofit school food service or such other amount as may be approved by the State agency in accordance with 7 CFR Subpart D – 210.19(a). Condition: The cumulative net cash resources as of June 30, 2024 totaled $341,297 which exceeded the net cash resource limit by $183,656. Effect: The school is not in compliance with 7 CFR Subpart C – 210.14(b). Noncompliance with this guidance exposes the School to the risk of forfeiture of Child Nutrition Program funds. Cause: The School has not formulated a plan for the use of excess net cash resources and has not communicated with the Louisiana Department of Education to determine the remedy for its excess net cash resources. Questioned costs: None. Recommendation: It is recommended that management and the board review potential uses for the net cash resources or communicate with the Louisiana Department of Education for appropriate return of funds.
Finding 2024-002
Grantor: United States Department of Agriculture, passed through the Louisiana Department of Education – Child Nutrition Cluster – ALN #10.555 – Program Year 2024 Criteria: Per 7 CFR Subpart C – 210.14(b), the school food authority shall limit its net cash resources to an amount that does not exceed its 3-month average expenditures for its nonprofit school food service or such other amount as may be approved by the State agency in accordance with 7 CFR Subpart D – 210.19(a). Condition: The cumulative net cash resources as of June 30, 2024 totaled $341,297 which exceeded the net cash resource limit by $183,656. Effect: The school is not in compliance with 7 CFR Subpart C – 210.14(b). Noncompliance with this guidance exposes the School to the risk of forfeiture of Child Nutrition Program funds. Cause: The School has not formulated a plan for the use of excess net cash resources and has not communicated with the Louisiana Department of Education to determine the remedy for its excess net cash resources. Questioned costs: None. Recommendation: It is recommended that management and the board review potential uses for the net cash resources or communicate with the Louisiana Department of Education for appropriate return of funds.
Finding 2024-002
Grantor: United States Department of Agriculture, passed through the Louisiana Department of Education – Child Nutrition Cluster – ALN #10.555 – Program Year 2024 Criteria: Per 7 CFR Subpart C – 210.14(b), the school food authority shall limit its net cash resources to an amount that does not exceed its 3-month average expenditures for its nonprofit school food service or such other amount as may be approved by the State agency in accordance with 7 CFR Subpart D – 210.19(a). Condition: The cumulative net cash resources as of June 30, 2024 totaled $341,297 which exceeded the net cash resource limit by $183,656. Effect: The school is not in compliance with 7 CFR Subpart C – 210.14(b). Noncompliance with this guidance exposes the School to the risk of forfeiture of Child Nutrition Program funds. Cause: The School has not formulated a plan for the use of excess net cash resources and has not communicated with the Louisiana Department of Education to determine the remedy for its excess net cash resources. Questioned costs: None. Recommendation: It is recommended that management and the board review potential uses for the net cash resources or communicate with the Louisiana Department of Education for appropriate return of funds.
Finding 2024-002
Grantor: United States Department of Agriculture, passed through the Louisiana Department of Education – Child Nutrition Cluster – ALN #10.555 – Program Year 2024 Criteria: Per 7 CFR Subpart C – 210.14(b), the school food authority shall limit its net cash resources to an amount that does not exceed its 3-month average expenditures for its nonprofit school food service or such other amount as may be approved by the State agency in accordance with 7 CFR Subpart D – 210.19(a). Condition: The cumulative net cash resources as of June 30, 2024 totaled $341,297 which exceeded the net cash resource limit by $183,656. Effect: The school is not in compliance with 7 CFR Subpart C – 210.14(b). Noncompliance with this guidance exposes the School to the risk of forfeiture of Child Nutrition Program funds. Cause: The School has not formulated a plan for the use of excess net cash resources and has not communicated with the Louisiana Department of Education to determine the remedy for its excess net cash resources. Questioned costs: None. Recommendation: It is recommended that management and the board review potential uses for the net cash resources or communicate with the Louisiana Department of Education for appropriate return of funds.
Finding 2024-002
Grantor: United States Department of Agriculture, passed through the Louisiana Department of Education – Child Nutrition Cluster – ALN #10.555 – Program Year 2024 Criteria: Per 7 CFR Subpart C – 210.14(b), the school food authority shall limit its net cash resources to an amount that does not exceed its 3-month average expenditures for its nonprofit school food service or such other amount as may be approved by the State agency in accordance with 7 CFR Subpart D – 210.19(a). Condition: The cumulative net cash resources as of June 30, 2024 totaled $341,297 which exceeded the net cash resource limit by $183,656. Effect: The school is not in compliance with 7 CFR Subpart C – 210.14(b). Noncompliance with this guidance exposes the School to the risk of forfeiture of Child Nutrition Program funds. Cause: The School has not formulated a plan for the use of excess net cash resources and has not communicated with the Louisiana Department of Education to determine the remedy for its excess net cash resources. Questioned costs: None. Recommendation: It is recommended that management and the board review potential uses for the net cash resources or communicate with the Louisiana Department of Education for appropriate return of funds.
Finding 2024-002
Grantor: United States Department of Agriculture, passed through the Louisiana Department of Education – Child Nutrition Cluster – ALN #10.555 – Program Year 2024 Criteria: Per 7 CFR Subpart C – 210.14(b), the school food authority shall limit its net cash resources to an amount that does not exceed its 3-month average expenditures for its nonprofit school food service or such other amount as may be approved by the State agency in accordance with 7 CFR Subpart D – 210.19(a). Condition: The cumulative net cash resources as of June 30, 2024 totaled $341,297 which exceeded the net cash resource limit by $183,656. Effect: The school is not in compliance with 7 CFR Subpart C – 210.14(b). Noncompliance with this guidance exposes the School to the risk of forfeiture of Child Nutrition Program funds. Cause: The School has not formulated a plan for the use of excess net cash resources and has not communicated with the Louisiana Department of Education to determine the remedy for its excess net cash resources. Questioned costs: None. Recommendation: It is recommended that management and the board review potential uses for the net cash resources or communicate with the Louisiana Department of Education for appropriate return of funds.
Finding 2024-002
Grantor: United States Department of Agriculture, passed through the Louisiana Department of Education – Child Nutrition Cluster – ALN #10.555 – Program Year 2024 Criteria: Per 7 CFR Subpart C – 210.14(b), the school food authority shall limit its net cash resources to an amount that does not exceed its 3-month average expenditures for its nonprofit school food service or such other amount as may be approved by the State agency in accordance with 7 CFR Subpart D – 210.19(a). Condition: The cumulative net cash resources as of June 30, 2024 totaled $341,297 which exceeded the net cash resource limit by $183,656. Effect: The school is not in compliance with 7 CFR Subpart C – 210.14(b). Noncompliance with this guidance exposes the School to the risk of forfeiture of Child Nutrition Program funds. Cause: The School has not formulated a plan for the use of excess net cash resources and has not communicated with the Louisiana Department of Education to determine the remedy for its excess net cash resources. Questioned costs: None. Recommendation: It is recommended that management and the board review potential uses for the net cash resources or communicate with the Louisiana Department of Education for appropriate return of funds.
Finding 2024-002
Grantor: United States Department of Agriculture, passed through the Louisiana Department of Education – Child Nutrition Cluster – ALN #10.555 – Program Year 2024 Criteria: Per 7 CFR Subpart C – 210.14(b), the school food authority shall limit its net cash resources to an amount that does not exceed its 3-month average expenditures for its nonprofit school food service or such other amount as may be approved by the State agency in accordance with 7 CFR Subpart D – 210.19(a). Condition: The cumulative net cash resources as of June 30, 2024 totaled $341,297 which exceeded the net cash resource limit by $183,656. Effect: The school is not in compliance with 7 CFR Subpart C – 210.14(b). Noncompliance with this guidance exposes the School to the risk of forfeiture of Child Nutrition Program funds. Cause: The School has not formulated a plan for the use of excess net cash resources and has not communicated with the Louisiana Department of Education to determine the remedy for its excess net cash resources. Questioned costs: None. Recommendation: It is recommended that management and the board review potential uses for the net cash resources or communicate with the Louisiana Department of Education for appropriate return of funds.
Finding 2024-002
Grantor: United States Department of Agriculture, passed through the Louisiana Department of Education – Child Nutrition Cluster – ALN #10.555 – Program Year 2024 Criteria: Per 7 CFR Subpart C – 210.14(b), the school food authority shall limit its net cash resources to an amount that does not exceed its 3-month average expenditures for its nonprofit school food service or such other amount as may be approved by the State agency in accordance with 7 CFR Subpart D – 210.19(a). Condition: The cumulative net cash resources as of June 30, 2024 totaled $341,297 which exceeded the net cash resource limit by $183,656. Effect: The school is not in compliance with 7 CFR Subpart C – 210.14(b). Noncompliance with this guidance exposes the School to the risk of forfeiture of Child Nutrition Program funds. Cause: The School has not formulated a plan for the use of excess net cash resources and has not communicated with the Louisiana Department of Education to determine the remedy for its excess net cash resources. Questioned costs: None. Recommendation: It is recommended that management and the board review potential uses for the net cash resources or communicate with the Louisiana Department of Education for appropriate return of funds.