FAC Explorer

Audit 359807

FY End
2024-06-30
Total Expended
$12.95M
Findings
12
Programs
16
Organization: Sabine Parish School Board (LA)
Year: 2024 Accepted: 2025-06-25
Auditor: Kolder Slaven and Company LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
566935 2024-001 Significant Deficiency - ABEILN
566936 2024-002 Significant Deficiency - ABEILN
566937 2024-001 Significant Deficiency - ABCJMN
566938 2024-002 Significant Deficiency - ABCJMN
566939 2024-001 Significant Deficiency - ABCJMN
566940 2024-002 Significant Deficiency - ABCJMN
1143377 2024-001 Significant Deficiency - ABEILN
1143378 2024-002 Significant Deficiency - ABEILN
1143379 2024-001 Significant Deficiency - ABCJMN
1143380 2024-002 Significant Deficiency - ABCJMN
1143381 2024-001 Significant Deficiency - ABCJMN
1143382 2024-002 Significant Deficiency - ABCJMN

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $3.01M Yes 2
93.600 Head Start $1.63M - 0
84.010 Title I Grants to Local Educational Agencies $1.56M - 0
84.287 Twenty-First Century Community Learning Centers $237,081 Yes 2
10.855 Distance Learning and Telemedicine Loans and Grants $199,374 - 0
84.060 Indian Education Grants to Local Educational Agencies $196,803 - 0
84.358 Rural Education $126,803 - 0
84.371 Comprehensive Literacy Development $57,433 - 0
93.434 Every Student Succeeds Act/preschool Development Grants $44,424 - 0
93.575 Child Care and Development Block Grant $25,090 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $22,757 - 0
84.173 Special Education Preschool Grants $11,915 - 0
84.424 Student Support and Academic Enrichment Program $5,672 - 0
84.425 Education Stabilization Fund $4,360 - 0
84.027 Special Education Grants to States $2,391 - 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $1,280 - 0

Contacts

Name Title Type
XT91JDPZM996 Janna Wright Auditee
3182569228 Nicholas Fowlkes Auditor
No contacts on file

Notes to SEFA

Title: General 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 Board'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. De Minimis Rate Used: N Rate Explanation: Entity elected to not use the 10% indirect costs rate. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Sabine Parish 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 the Schedule presents only a selected portion of the operations of Sabine Parish School Board, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Sabine Parish School Board.
Title: Basis of Accounting 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 Board'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. De Minimis Rate Used: N Rate Explanation: Entity elected to not use the 10% indirect costs rate. 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 Board'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.
Title: Noncash Programs 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 Board'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. De Minimis Rate Used: N Rate Explanation: Entity elected to not use the 10% indirect costs rate. The commodities received, which are noncash revenues, are valued using pricing provided by the United States Department of Agriculture.
Title: Indirect Cost Rate 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 Board'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. De Minimis Rate Used: N Rate Explanation: Entity elected to not use the 10% indirect costs rate. The School Board has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
2024-006 Financial Management Fiscal year finding initially occurred: 2024 CONDITION: While performing audit procedures, it was noted that numerous special revenue grant funds were not being reconciled from grant reimbursement request to the district's detailed accounting records in a timely manner. CRITERIA: 2 CFR 1.200.302(b) Financial Management requires that the financial management system of a non-Federal entity provide for records that identify adequately the source and application of funds for federally funded activities. These records must contain information pertaining to Federal awards, authorizations, financial obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. CAUSE: The reconciliations of detailed accounting records to grant program requests for reimbursement were not performed in a timely manner during FY 24. EFFECT: Inaccurate, incomplete and untimely grant program requests for reimbursement may result in the school district requesting incorrect grant funding under various grant awards. RECOMMENDATION: All supporting accounting records should be reviewed and reconciled to grant program draw down requests on a regular basis to ensure complete, accurate, and timely financial information is used to request grant funding.
Finding 2024-002
2024-007 Preparation of the Schedule of Expenditures of Federal Awards Fiscal year finding initially occurred: 2024 CONDITION: The school district lacks an adequate system of internal controls to properly prepare and reconcile a complete and accurate Schedule of Expenditures of Federal Award (SEFA) to the underlying financial records. CRITERIA: The Uniform Guidance, Subpart F, Section 200.510 and Section 200.512, respectively, require the preparation of the Schedule of Expenditures of Federal Awards (SEFA) to include an accurate reporting of federal awards expended based on the terms and conditions of the grants received. In order for the SEFA to be prepared accurately, the school district's internal controls should include a centralized process for accumulating grant information and tracking the grant status from inception of the grant award to recording of grant active in the financial statements. CAUSE: The school district does not have an adequate system of internal controls in place to properly accumulate, prepare, and reconcile a SEFA to its financial records. EFFECT: Failure to properly implement a system of internal controls to track grant activity could lead to improper use of grant awards to fund unallowable costs. In addition, without properly accumulating and tracking grant activities used to prepare the SEFA, grant awards could be misidentified within the school district's financial statements and not reported in accordance with Uniform Guidance. RECOMMENDATION: Management should review the school district's policies and procedures for monitoring and tracking grant awards from grant application to recording grant activities in the financial statements.
Finding 2024-001
2024-006 Financial Management Fiscal year finding initially occurred: 2024 CONDITION: While performing audit procedures, it was noted that numerous special revenue grant funds were not being reconciled from grant reimbursement request to the district's detailed accounting records in a timely manner. CRITERIA: 2 CFR 1.200.302(b) Financial Management requires that the financial management system of a non-Federal entity provide for records that identify adequately the source and application of funds for federally funded activities. These records must contain information pertaining to Federal awards, authorizations, financial obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. CAUSE: The reconciliations of detailed accounting records to grant program requests for reimbursement were not performed in a timely manner during FY 24. EFFECT: Inaccurate, incomplete and untimely grant program requests for reimbursement may result in the school district requesting incorrect grant funding under various grant awards. RECOMMENDATION: All supporting accounting records should be reviewed and reconciled to grant program draw down requests on a regular basis to ensure complete, accurate, and timely financial information is used to request grant funding.
Finding 2024-002
2024-007 Preparation of the Schedule of Expenditures of Federal Awards Fiscal year finding initially occurred: 2024 CONDITION: The school district lacks an adequate system of internal controls to properly prepare and reconcile a complete and accurate Schedule of Expenditures of Federal Award (SEFA) to the underlying financial records. CRITERIA: The Uniform Guidance, Subpart F, Section 200.510 and Section 200.512, respectively, require the preparation of the Schedule of Expenditures of Federal Awards (SEFA) to include an accurate reporting of federal awards expended based on the terms and conditions of the grants received. In order for the SEFA to be prepared accurately, the school district's internal controls should include a centralized process for accumulating grant information and tracking the grant status from inception of the grant award to recording of grant active in the financial statements. CAUSE: The school district does not have an adequate system of internal controls in place to properly accumulate, prepare, and reconcile a SEFA to its financial records. EFFECT: Failure to properly implement a system of internal controls to track grant activity could lead to improper use of grant awards to fund unallowable costs. In addition, without properly accumulating and tracking grant activities used to prepare the SEFA, grant awards could be misidentified within the school district's financial statements and not reported in accordance with Uniform Guidance. RECOMMENDATION: Management should review the school district's policies and procedures for monitoring and tracking grant awards from grant application to recording grant activities in the financial statements.
Finding 2024-001
2024-006 Financial Management Fiscal year finding initially occurred: 2024 CONDITION: While performing audit procedures, it was noted that numerous special revenue grant funds were not being reconciled from grant reimbursement request to the district's detailed accounting records in a timely manner. CRITERIA: 2 CFR 1.200.302(b) Financial Management requires that the financial management system of a non-Federal entity provide for records that identify adequately the source and application of funds for federally funded activities. These records must contain information pertaining to Federal awards, authorizations, financial obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. CAUSE: The reconciliations of detailed accounting records to grant program requests for reimbursement were not performed in a timely manner during FY 24. EFFECT: Inaccurate, incomplete and untimely grant program requests for reimbursement may result in the school district requesting incorrect grant funding under various grant awards. RECOMMENDATION: All supporting accounting records should be reviewed and reconciled to grant program draw down requests on a regular basis to ensure complete, accurate, and timely financial information is used to request grant funding.
Finding 2024-002
2024-007 Preparation of the Schedule of Expenditures of Federal Awards Fiscal year finding initially occurred: 2024 CONDITION: The school district lacks an adequate system of internal controls to properly prepare and reconcile a complete and accurate Schedule of Expenditures of Federal Award (SEFA) to the underlying financial records. CRITERIA: The Uniform Guidance, Subpart F, Section 200.510 and Section 200.512, respectively, require the preparation of the Schedule of Expenditures of Federal Awards (SEFA) to include an accurate reporting of federal awards expended based on the terms and conditions of the grants received. In order for the SEFA to be prepared accurately, the school district's internal controls should include a centralized process for accumulating grant information and tracking the grant status from inception of the grant award to recording of grant active in the financial statements. CAUSE: The school district does not have an adequate system of internal controls in place to properly accumulate, prepare, and reconcile a SEFA to its financial records. EFFECT: Failure to properly implement a system of internal controls to track grant activity could lead to improper use of grant awards to fund unallowable costs. In addition, without properly accumulating and tracking grant activities used to prepare the SEFA, grant awards could be misidentified within the school district's financial statements and not reported in accordance with Uniform Guidance. RECOMMENDATION: Management should review the school district's policies and procedures for monitoring and tracking grant awards from grant application to recording grant activities in the financial statements.
Finding 2024-001
2024-006 Financial Management Fiscal year finding initially occurred: 2024 CONDITION: While performing audit procedures, it was noted that numerous special revenue grant funds were not being reconciled from grant reimbursement request to the district's detailed accounting records in a timely manner. CRITERIA: 2 CFR 1.200.302(b) Financial Management requires that the financial management system of a non-Federal entity provide for records that identify adequately the source and application of funds for federally funded activities. These records must contain information pertaining to Federal awards, authorizations, financial obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. CAUSE: The reconciliations of detailed accounting records to grant program requests for reimbursement were not performed in a timely manner during FY 24. EFFECT: Inaccurate, incomplete and untimely grant program requests for reimbursement may result in the school district requesting incorrect grant funding under various grant awards. RECOMMENDATION: All supporting accounting records should be reviewed and reconciled to grant program draw down requests on a regular basis to ensure complete, accurate, and timely financial information is used to request grant funding.
Finding 2024-002
2024-007 Preparation of the Schedule of Expenditures of Federal Awards Fiscal year finding initially occurred: 2024 CONDITION: The school district lacks an adequate system of internal controls to properly prepare and reconcile a complete and accurate Schedule of Expenditures of Federal Award (SEFA) to the underlying financial records. CRITERIA: The Uniform Guidance, Subpart F, Section 200.510 and Section 200.512, respectively, require the preparation of the Schedule of Expenditures of Federal Awards (SEFA) to include an accurate reporting of federal awards expended based on the terms and conditions of the grants received. In order for the SEFA to be prepared accurately, the school district's internal controls should include a centralized process for accumulating grant information and tracking the grant status from inception of the grant award to recording of grant active in the financial statements. CAUSE: The school district does not have an adequate system of internal controls in place to properly accumulate, prepare, and reconcile a SEFA to its financial records. EFFECT: Failure to properly implement a system of internal controls to track grant activity could lead to improper use of grant awards to fund unallowable costs. In addition, without properly accumulating and tracking grant activities used to prepare the SEFA, grant awards could be misidentified within the school district's financial statements and not reported in accordance with Uniform Guidance. RECOMMENDATION: Management should review the school district's policies and procedures for monitoring and tracking grant awards from grant application to recording grant activities in the financial statements.
Finding 2024-001
2024-006 Financial Management Fiscal year finding initially occurred: 2024 CONDITION: While performing audit procedures, it was noted that numerous special revenue grant funds were not being reconciled from grant reimbursement request to the district's detailed accounting records in a timely manner. CRITERIA: 2 CFR 1.200.302(b) Financial Management requires that the financial management system of a non-Federal entity provide for records that identify adequately the source and application of funds for federally funded activities. These records must contain information pertaining to Federal awards, authorizations, financial obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. CAUSE: The reconciliations of detailed accounting records to grant program requests for reimbursement were not performed in a timely manner during FY 24. EFFECT: Inaccurate, incomplete and untimely grant program requests for reimbursement may result in the school district requesting incorrect grant funding under various grant awards. RECOMMENDATION: All supporting accounting records should be reviewed and reconciled to grant program draw down requests on a regular basis to ensure complete, accurate, and timely financial information is used to request grant funding.
Finding 2024-002
2024-007 Preparation of the Schedule of Expenditures of Federal Awards Fiscal year finding initially occurred: 2024 CONDITION: The school district lacks an adequate system of internal controls to properly prepare and reconcile a complete and accurate Schedule of Expenditures of Federal Award (SEFA) to the underlying financial records. CRITERIA: The Uniform Guidance, Subpart F, Section 200.510 and Section 200.512, respectively, require the preparation of the Schedule of Expenditures of Federal Awards (SEFA) to include an accurate reporting of federal awards expended based on the terms and conditions of the grants received. In order for the SEFA to be prepared accurately, the school district's internal controls should include a centralized process for accumulating grant information and tracking the grant status from inception of the grant award to recording of grant active in the financial statements. CAUSE: The school district does not have an adequate system of internal controls in place to properly accumulate, prepare, and reconcile a SEFA to its financial records. EFFECT: Failure to properly implement a system of internal controls to track grant activity could lead to improper use of grant awards to fund unallowable costs. In addition, without properly accumulating and tracking grant activities used to prepare the SEFA, grant awards could be misidentified within the school district's financial statements and not reported in accordance with Uniform Guidance. RECOMMENDATION: Management should review the school district's policies and procedures for monitoring and tracking grant awards from grant application to recording grant activities in the financial statements.
Finding 2024-001
2024-006 Financial Management Fiscal year finding initially occurred: 2024 CONDITION: While performing audit procedures, it was noted that numerous special revenue grant funds were not being reconciled from grant reimbursement request to the district's detailed accounting records in a timely manner. CRITERIA: 2 CFR 1.200.302(b) Financial Management requires that the financial management system of a non-Federal entity provide for records that identify adequately the source and application of funds for federally funded activities. These records must contain information pertaining to Federal awards, authorizations, financial obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. CAUSE: The reconciliations of detailed accounting records to grant program requests for reimbursement were not performed in a timely manner during FY 24. EFFECT: Inaccurate, incomplete and untimely grant program requests for reimbursement may result in the school district requesting incorrect grant funding under various grant awards. RECOMMENDATION: All supporting accounting records should be reviewed and reconciled to grant program draw down requests on a regular basis to ensure complete, accurate, and timely financial information is used to request grant funding.
Finding 2024-002
2024-007 Preparation of the Schedule of Expenditures of Federal Awards Fiscal year finding initially occurred: 2024 CONDITION: The school district lacks an adequate system of internal controls to properly prepare and reconcile a complete and accurate Schedule of Expenditures of Federal Award (SEFA) to the underlying financial records. CRITERIA: The Uniform Guidance, Subpart F, Section 200.510 and Section 200.512, respectively, require the preparation of the Schedule of Expenditures of Federal Awards (SEFA) to include an accurate reporting of federal awards expended based on the terms and conditions of the grants received. In order for the SEFA to be prepared accurately, the school district's internal controls should include a centralized process for accumulating grant information and tracking the grant status from inception of the grant award to recording of grant active in the financial statements. CAUSE: The school district does not have an adequate system of internal controls in place to properly accumulate, prepare, and reconcile a SEFA to its financial records. EFFECT: Failure to properly implement a system of internal controls to track grant activity could lead to improper use of grant awards to fund unallowable costs. In addition, without properly accumulating and tracking grant activities used to prepare the SEFA, grant awards could be misidentified within the school district's financial statements and not reported in accordance with Uniform Guidance. RECOMMENDATION: Management should review the school district's policies and procedures for monitoring and tracking grant awards from grant application to recording grant activities in the financial statements.