FAC Explorer

Audit 356705

FY End
2024-06-30
Total Expended
$2.47M
Findings
2
Programs
8
Organization: Warren Easton Senior High School Foundation, Inc. (LA)
Year: 2024 Accepted: 2025-05-20
Auditor: Carr Riggs & Ingram

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
561085 2024-003 Significant Deficiency - I
1137527 2024-003 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $626,831 Yes 1
84.425 Covid-19 Education Stabilization Fund $494,868 Yes 0
84.010 Title I Grants to Local Educational Agencies $452,121 - 0
84.424 Student Support and Academic Enrichment Program $351,430 - 0
84.027 Special Education Grants to States $271,193 - 0
84.048 Career and Technical Education -- Basic Grants to States $167,320 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $109,044 - 0
84.365 English Language Acquisition State Grants $1,999 - 0

Contacts

Name Title Type
JHE7L8XFCBM7 Lindsay Carter Auditee
5043247404 Amy Verberne Auditor
No contacts on file

Notes to SEFA

Title: Note 3: RELATIONSHIP TO BASIC FINANCIAL STATEMENTS Accounting Policies: Note 1: GENERAL The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the expenditures of all federal awards of Warren Easton Charter High School Foundation, Inc. and Affiliate (the Organizations) (nonprofit organizations) 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). Therefore, some amounts presented in this Schedule may differ from amounts presented in or used in the preparation of the basic combined financial statements. De Minimis Rate Used: N Rate Explanation: Note 2: INDIRECT COST RATE The Organizations have not elected to use the 10% de minimis indirect rate allowed under the Uniform Guidance. Federal awards revenues reported in the Organizations’ basic combined financial statements reconcile to federal award expenditures as follows:
Title: Note 4: LOANS Accounting Policies: Note 1: GENERAL The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the expenditures of all federal awards of Warren Easton Charter High School Foundation, Inc. and Affiliate (the Organizations) (nonprofit organizations) 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). Therefore, some amounts presented in this Schedule may differ from amounts presented in or used in the preparation of the basic combined financial statements. De Minimis Rate Used: N Rate Explanation: Note 2: INDIRECT COST RATE The Organizations have not elected to use the 10% de minimis indirect rate allowed under the Uniform Guidance. The Organizations did not expend federal awards related to loans or loan guarantees during the year.
Title: Note 5: FEDERALLY FUNDED INSURANCE Accounting Policies: Note 1: GENERAL The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the expenditures of all federal awards of Warren Easton Charter High School Foundation, Inc. and Affiliate (the Organizations) (nonprofit organizations) 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). Therefore, some amounts presented in this Schedule may differ from amounts presented in or used in the preparation of the basic combined financial statements. De Minimis Rate Used: N Rate Explanation: Note 2: INDIRECT COST RATE The Organizations have not elected to use the 10% de minimis indirect rate allowed under the Uniform Guidance. The Organizations have no federally funded insurance.
Title: Note 6: NONCASH ASSISTANCE Accounting Policies: Note 1: GENERAL The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the expenditures of all federal awards of Warren Easton Charter High School Foundation, Inc. and Affiliate (the Organizations) (nonprofit organizations) 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). Therefore, some amounts presented in this Schedule may differ from amounts presented in or used in the preparation of the basic combined financial statements. De Minimis Rate Used: N Rate Explanation: Note 2: INDIRECT COST RATE The Organizations have not elected to use the 10% de minimis indirect rate allowed under the Uniform Guidance. The Organizations received no noncash assistance.

Finding Details

Finding 2024-003
Finding 2024-003 Significant Deficiency – Internal Controls – SUSPENSION AND DEBARMENT ALN 10.555 Child Nutrition Program United States Department of Agriculture Passed through State of Louisiana Department of Education 2024 Funding Criteria: In accordance with 2 CFR Part 200.303(a), the School must establish, document, and maintain effective internal control over Federal awards that provide reasonable assurance that the recipient of subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. In addition, in accordance with 2 CFR 200.206(d), the School must comply with the government-wide suspension and debarment guidance in 2CFR Part 180 and individual Federal agency suspension and debarment requirements in title 2 of the Code of Federal Regulations. These requirements restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving Federal awards or participating in Federal awards. Condition: Documentation of proper review for suspension and debarment was not maintained for 3 of 3 vendors tested as required. Cause: The School did not maintain documentation of its review of vendors for suspension and debarment prior to contracting with them for work performed under Federal awards. Effect: Documentation of a review for suspension and debarment was not maintained for vendors with contracts under Federal awards. Questioned costs: None Recommendation: We recommend that the School maintain documentation of its review for suspension and debarment for all vendors with contracts under Federal awards. Management Response: See corrective action plan at page 38.
Finding 2024-003
Finding 2024-003 Significant Deficiency – Internal Controls – SUSPENSION AND DEBARMENT ALN 10.555 Child Nutrition Program United States Department of Agriculture Passed through State of Louisiana Department of Education 2024 Funding Criteria: In accordance with 2 CFR Part 200.303(a), the School must establish, document, and maintain effective internal control over Federal awards that provide reasonable assurance that the recipient of subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. In addition, in accordance with 2 CFR 200.206(d), the School must comply with the government-wide suspension and debarment guidance in 2CFR Part 180 and individual Federal agency suspension and debarment requirements in title 2 of the Code of Federal Regulations. These requirements restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving Federal awards or participating in Federal awards. Condition: Documentation of proper review for suspension and debarment was not maintained for 3 of 3 vendors tested as required. Cause: The School did not maintain documentation of its review of vendors for suspension and debarment prior to contracting with them for work performed under Federal awards. Effect: Documentation of a review for suspension and debarment was not maintained for vendors with contracts under Federal awards. Questioned costs: None Recommendation: We recommend that the School maintain documentation of its review for suspension and debarment for all vendors with contracts under Federal awards. Management Response: See corrective action plan at page 38.