FAC Explorer

Audit 364060

FY End
2022-06-30
Total Expended
$890,340
Findings
6
Programs
5
Organization: Advocates for Science and Mathematics Education, INC (LA)
Year: 2022 Accepted: 2025-08-11
Auditor: Carr Riggs & Ingram LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
573267 2022-004 Material Weakness - AB
573268 2022-004 Material Weakness - AB
573269 2022-004 Material Weakness - AB
1149709 2022-004 Material Weakness - AB
1149710 2022-004 Material Weakness - AB
1149711 2022-004 Material Weakness - AB

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $199,145 - 0
84.425 Covid-19 Education Stabilization Fund $194,178 Yes 1
84.010 Title I Grants to Local Educational Agencies $145,805 - 0
10.553 School Breakfast Program $87,305 - 0
10.559 Summer Food Service Program for Children $11,040 - 0

Contacts

Name Title Type
WJWMWE56C5J1 Monique Cola Auditee
5043247061 Amy Verberne Auditor
No contacts on file

Notes to SEFA

Title: NOTE 3: RELATIONSHIP TO BASIC FINANCIAL STATEMENTS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Advocates 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 basic financial statements. De Minimis Rate Used: N Rate Explanation: Advocates has not elected to use the 10% de minimis indirect rate allowed under the Uniform Guidance. Federal awards revenues are reported in Advocates’ basic financial statements as program revenues.
Title: NOTE 4: LOANS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Advocates 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 basic financial statements. De Minimis Rate Used: N Rate Explanation: Advocates has not elected to use the 10% de minimis indirect rate allowed under the Uniform Guidance. Advocates did not expend federal awards related to loans or loan guarantees during the year.
Title: NOTE 5: FEDERALLY FUNDED INSURANCE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Advocates 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 basic financial statements. De Minimis Rate Used: N Rate Explanation: Advocates has not elected to use the 10% de minimis indirect rate allowed under the Uniform Guidance. Advocates has no federally funded insurance.
Title: NOTE 6: NONCASH ASSISSTANCE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Advocates 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 basic financial statements. De Minimis Rate Used: N Rate Explanation: Advocates has not elected to use the 10% de minimis indirect rate allowed under the Uniform Guidance. Advocates had no federal noncash assistance for the fiscal year ended June 30, 2022.
Title: NOTE 7: RECONCILIATION OF FEDERAL EXPENDITURES TO FEDERAL REVENUE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Advocates 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 basic financial statements. De Minimis Rate Used: N Rate Explanation: Advocates has not elected to use the 10% de minimis indirect rate allowed under the Uniform Guidance. Below is a reconciliation of the schedule of expenditures of federal award to the federal revenues as presented on the statement of activities for the year ended June 30, 2022:

Finding Details

Finding 2022-004
ALN 84.425 Elementary and Secondary School Emergency Fund Program United States Department of Education Passed through State of Louisiana Department of Education 2022 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, 2 CFR 200.508(d) requires that the auditee ‘provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required by this part.’ Condition: The School did not maintain documentation for amounts submitted for reimbursement through the program. As a result, we were unable to obtain sufficient, appropriate audit evidence to support $111,006, or approximately 25%, of the total expenditures reimbursed under the Education Stabilization Fund during the year ended June 30, 2022. Thus, we were unable to form a conclusion on the School’s compliance with direct and material requirements for a material portion of Federal award expenditures. Cause: The change in key finance department personnel caused misplacement of some of the documentation supporting the program expenditures. Effect: Amounts could be reimbursed that are not properly supported and the federal agency could request repayment of the unsupported reimbursement amounts. Questioned Costs: None Recommendation: We recommend that the School revise and implement controls to ensure consistent maintenance of all supporting documentation even if there are changes in personnel. Management Response: See corrective action plan on page 33.
Finding 2022-004
ALN 84.425 Elementary and Secondary School Emergency Fund Program United States Department of Education Passed through State of Louisiana Department of Education 2022 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, 2 CFR 200.508(d) requires that the auditee ‘provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required by this part.’ Condition: The School did not maintain documentation for amounts submitted for reimbursement through the program. As a result, we were unable to obtain sufficient, appropriate audit evidence to support $111,006, or approximately 25%, of the total expenditures reimbursed under the Education Stabilization Fund during the year ended June 30, 2022. Thus, we were unable to form a conclusion on the School’s compliance with direct and material requirements for a material portion of Federal award expenditures. Cause: The change in key finance department personnel caused misplacement of some of the documentation supporting the program expenditures. Effect: Amounts could be reimbursed that are not properly supported and the federal agency could request repayment of the unsupported reimbursement amounts. Questioned Costs: None Recommendation: We recommend that the School revise and implement controls to ensure consistent maintenance of all supporting documentation even if there are changes in personnel. Management Response: See corrective action plan on page 33.
Finding 2022-004
ALN 84.425 Elementary and Secondary School Emergency Fund Program United States Department of Education Passed through State of Louisiana Department of Education 2022 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, 2 CFR 200.508(d) requires that the auditee ‘provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required by this part.’ Condition: The School did not maintain documentation for amounts submitted for reimbursement through the program. As a result, we were unable to obtain sufficient, appropriate audit evidence to support $111,006, or approximately 25%, of the total expenditures reimbursed under the Education Stabilization Fund during the year ended June 30, 2022. Thus, we were unable to form a conclusion on the School’s compliance with direct and material requirements for a material portion of Federal award expenditures. Cause: The change in key finance department personnel caused misplacement of some of the documentation supporting the program expenditures. Effect: Amounts could be reimbursed that are not properly supported and the federal agency could request repayment of the unsupported reimbursement amounts. Questioned Costs: None Recommendation: We recommend that the School revise and implement controls to ensure consistent maintenance of all supporting documentation even if there are changes in personnel. Management Response: See corrective action plan on page 33.
Finding 2022-004
ALN 84.425 Elementary and Secondary School Emergency Fund Program United States Department of Education Passed through State of Louisiana Department of Education 2022 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, 2 CFR 200.508(d) requires that the auditee ‘provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required by this part.’ Condition: The School did not maintain documentation for amounts submitted for reimbursement through the program. As a result, we were unable to obtain sufficient, appropriate audit evidence to support $111,006, or approximately 25%, of the total expenditures reimbursed under the Education Stabilization Fund during the year ended June 30, 2022. Thus, we were unable to form a conclusion on the School’s compliance with direct and material requirements for a material portion of Federal award expenditures. Cause: The change in key finance department personnel caused misplacement of some of the documentation supporting the program expenditures. Effect: Amounts could be reimbursed that are not properly supported and the federal agency could request repayment of the unsupported reimbursement amounts. Questioned Costs: None Recommendation: We recommend that the School revise and implement controls to ensure consistent maintenance of all supporting documentation even if there are changes in personnel. Management Response: See corrective action plan on page 33.
Finding 2022-004
ALN 84.425 Elementary and Secondary School Emergency Fund Program United States Department of Education Passed through State of Louisiana Department of Education 2022 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, 2 CFR 200.508(d) requires that the auditee ‘provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required by this part.’ Condition: The School did not maintain documentation for amounts submitted for reimbursement through the program. As a result, we were unable to obtain sufficient, appropriate audit evidence to support $111,006, or approximately 25%, of the total expenditures reimbursed under the Education Stabilization Fund during the year ended June 30, 2022. Thus, we were unable to form a conclusion on the School’s compliance with direct and material requirements for a material portion of Federal award expenditures. Cause: The change in key finance department personnel caused misplacement of some of the documentation supporting the program expenditures. Effect: Amounts could be reimbursed that are not properly supported and the federal agency could request repayment of the unsupported reimbursement amounts. Questioned Costs: None Recommendation: We recommend that the School revise and implement controls to ensure consistent maintenance of all supporting documentation even if there are changes in personnel. Management Response: See corrective action plan on page 33.
Finding 2022-004
ALN 84.425 Elementary and Secondary School Emergency Fund Program United States Department of Education Passed through State of Louisiana Department of Education 2022 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, 2 CFR 200.508(d) requires that the auditee ‘provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required by this part.’ Condition: The School did not maintain documentation for amounts submitted for reimbursement through the program. As a result, we were unable to obtain sufficient, appropriate audit evidence to support $111,006, or approximately 25%, of the total expenditures reimbursed under the Education Stabilization Fund during the year ended June 30, 2022. Thus, we were unable to form a conclusion on the School’s compliance with direct and material requirements for a material portion of Federal award expenditures. Cause: The change in key finance department personnel caused misplacement of some of the documentation supporting the program expenditures. Effect: Amounts could be reimbursed that are not properly supported and the federal agency could request repayment of the unsupported reimbursement amounts. Questioned Costs: None Recommendation: We recommend that the School revise and implement controls to ensure consistent maintenance of all supporting documentation even if there are changes in personnel. Management Response: See corrective action plan on page 33.