2024-006: Timely Filing of the Federal Data Collection
Questioned Costs: N/A
Criteria: The United States General Services Administration (GSA) is designated as the administrator of the Federal Audit Clearinghouse (FAC) for the receipt of Single Audit Reports from state and local governments, and not for profit organizations. In this capacity, the GSA serves as the central collection point and repository for audit reports prepared and submitted under provisions of the Single Audit Act of 1984 (amended in 1996), and Uniform Guidance. States, local governments, Indian Tribes or Tribal Organizations, institutions of higher education (IHEs), and nonprofit organizations that annually expend $750,000 or more in federal awards must perform a Single Audit and complete Form SFSAC for every fiscal period during which they meet the reporting dollar threshold. Without any waivers, the report is due no later than nine months after an entity’s year end.
Condition: The School Board did not file the single audit report with the Federal Audit Clearinghouse in the timeline established by regulation.
Cause: Turnover in the chief financial officer position, and turnover by other key individuals responsible for payroll, grants, revenue, and expenditures processes during the year delayed the completion of various reconciliations. Additionally, a delay occurred that resulted from discrepancies between Ad Valorem taxes collected and distributed between the City of New Orleans and the School Board. Combined, these elements caused a lack of ability to provide sufficient single audit documentation and the report being delayed.
Effect: The lack of timely filing may result in delays or denial of federal grant assistance.
Recommendation: The School Board should strengthen its controls including its review and approval processes over the information and balances that are accumulated and used in connection with the Federal Data Collection Form necessary to meet filing requirements.
View of Responsible Official: Management agrees with the reported finding. See Management’s Corrective Action Plan.
2024-007: Preparation of the Schedule of Expenditures of Federal Awards
Questioned Costs: N/A
Criteria: The Uniform Guidance Subpart F section 200.510 requires 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. For the SEFA to be prepared accurately and properly report the amounts expended for federal awards, a system of controls should be in existence that includes the timely preparation and review of the amounts reported on the SEFA.
Condition: The SEFA prepared by the School Board’s personnel did not properly report the correct amount of the federal awards expended for the Federal programs administered by the School Board. The amount of expenditures reported included the grant award amounts and not the federal expenditure amounts of these programs.
Cause: A formal review of the SEFA by an individual not involved in the preparation of the schedule of expenditure of federal awards was not performed.
Effect: The SEFA provided to us did not contain the correct amounts of expenditures for federal awards incurred during the fiscal year which is the basis used to determine the major federal programs to be audited in a fiscal year. Major programs selected and tested by the auditor may be incorrect and result in additional costs to the School Board for any revisions and testing of additional programs.
Recommendation: The School Board should strengthen its controls including its review and approval processes over the information and balances that are accumulated and reported on the SEFA to make sure the expenditures reported are an accurate representation of federal costs.
View of Responsible Official: Management agrees with the reported finding. See Management’s Corrective Action Plan.
2024-006: Timely Filing of the Federal Data Collection
Questioned Costs: N/A
Criteria: The United States General Services Administration (GSA) is designated as the administrator of the Federal Audit Clearinghouse (FAC) for the receipt of Single Audit Reports from state and local governments, and not for profit organizations. In this capacity, the GSA serves as the central collection point and repository for audit reports prepared and submitted under provisions of the Single Audit Act of 1984 (amended in 1996), and Uniform Guidance. States, local governments, Indian Tribes or Tribal Organizations, institutions of higher education (IHEs), and nonprofit organizations that annually expend $750,000 or more in federal awards must perform a Single Audit and complete Form SFSAC for every fiscal period during which they meet the reporting dollar threshold. Without any waivers, the report is due no later than nine months after an entity’s year end.
Condition: The School Board did not file the single audit report with the Federal Audit Clearinghouse in the timeline established by regulation.
Cause: Turnover in the chief financial officer position, and turnover by other key individuals responsible for payroll, grants, revenue, and expenditures processes during the year delayed the completion of various reconciliations. Additionally, a delay occurred that resulted from discrepancies between Ad Valorem taxes collected and distributed between the City of New Orleans and the School Board. Combined, these elements caused a lack of ability to provide sufficient single audit documentation and the report being delayed.
Effect: The lack of timely filing may result in delays or denial of federal grant assistance.
Recommendation: The School Board should strengthen its controls including its review and approval processes over the information and balances that are accumulated and used in connection with the Federal Data Collection Form necessary to meet filing requirements.
View of Responsible Official: Management agrees with the reported finding. See Management’s Corrective Action Plan.
2024-007: Preparation of the Schedule of Expenditures of Federal Awards
Questioned Costs: N/A
Criteria: The Uniform Guidance Subpart F section 200.510 requires 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. For the SEFA to be prepared accurately and properly report the amounts expended for federal awards, a system of controls should be in existence that includes the timely preparation and review of the amounts reported on the SEFA.
Condition: The SEFA prepared by the School Board’s personnel did not properly report the correct amount of the federal awards expended for the Federal programs administered by the School Board. The amount of expenditures reported included the grant award amounts and not the federal expenditure amounts of these programs.
Cause: A formal review of the SEFA by an individual not involved in the preparation of the schedule of expenditure of federal awards was not performed.
Effect: The SEFA provided to us did not contain the correct amounts of expenditures for federal awards incurred during the fiscal year which is the basis used to determine the major federal programs to be audited in a fiscal year. Major programs selected and tested by the auditor may be incorrect and result in additional costs to the School Board for any revisions and testing of additional programs.
Recommendation: The School Board should strengthen its controls including its review and approval processes over the information and balances that are accumulated and reported on the SEFA to make sure the expenditures reported are an accurate representation of federal costs.
View of Responsible Official: Management agrees with the reported finding. See Management’s Corrective Action Plan.
2024-006: Timely Filing of the Federal Data Collection
Questioned Costs: N/A
Criteria: The United States General Services Administration (GSA) is designated as the administrator of the Federal Audit Clearinghouse (FAC) for the receipt of Single Audit Reports from state and local governments, and not for profit organizations. In this capacity, the GSA serves as the central collection point and repository for audit reports prepared and submitted under provisions of the Single Audit Act of 1984 (amended in 1996), and Uniform Guidance. States, local governments, Indian Tribes or Tribal Organizations, institutions of higher education (IHEs), and nonprofit organizations that annually expend $750,000 or more in federal awards must perform a Single Audit and complete Form SFSAC for every fiscal period during which they meet the reporting dollar threshold. Without any waivers, the report is due no later than nine months after an entity’s year end.
Condition: The School Board did not file the single audit report with the Federal Audit Clearinghouse in the timeline established by regulation.
Cause: Turnover in the chief financial officer position, and turnover by other key individuals responsible for payroll, grants, revenue, and expenditures processes during the year delayed the completion of various reconciliations. Additionally, a delay occurred that resulted from discrepancies between Ad Valorem taxes collected and distributed between the City of New Orleans and the School Board. Combined, these elements caused a lack of ability to provide sufficient single audit documentation and the report being delayed.
Effect: The lack of timely filing may result in delays or denial of federal grant assistance.
Recommendation: The School Board should strengthen its controls including its review and approval processes over the information and balances that are accumulated and used in connection with the Federal Data Collection Form necessary to meet filing requirements.
View of Responsible Official: Management agrees with the reported finding. See Management’s Corrective Action Plan.
2024-007: Preparation of the Schedule of Expenditures of Federal Awards
Questioned Costs: N/A
Criteria: The Uniform Guidance Subpart F section 200.510 requires 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. For the SEFA to be prepared accurately and properly report the amounts expended for federal awards, a system of controls should be in existence that includes the timely preparation and review of the amounts reported on the SEFA.
Condition: The SEFA prepared by the School Board’s personnel did not properly report the correct amount of the federal awards expended for the Federal programs administered by the School Board. The amount of expenditures reported included the grant award amounts and not the federal expenditure amounts of these programs.
Cause: A formal review of the SEFA by an individual not involved in the preparation of the schedule of expenditure of federal awards was not performed.
Effect: The SEFA provided to us did not contain the correct amounts of expenditures for federal awards incurred during the fiscal year which is the basis used to determine the major federal programs to be audited in a fiscal year. Major programs selected and tested by the auditor may be incorrect and result in additional costs to the School Board for any revisions and testing of additional programs.
Recommendation: The School Board should strengthen its controls including its review and approval processes over the information and balances that are accumulated and reported on the SEFA to make sure the expenditures reported are an accurate representation of federal costs.
View of Responsible Official: Management agrees with the reported finding. See Management’s Corrective Action Plan.
2024-006: Timely Filing of the Federal Data Collection
Questioned Costs: N/A
Criteria: The United States General Services Administration (GSA) is designated as the administrator of the Federal Audit Clearinghouse (FAC) for the receipt of Single Audit Reports from state and local governments, and not for profit organizations. In this capacity, the GSA serves as the central collection point and repository for audit reports prepared and submitted under provisions of the Single Audit Act of 1984 (amended in 1996), and Uniform Guidance. States, local governments, Indian Tribes or Tribal Organizations, institutions of higher education (IHEs), and nonprofit organizations that annually expend $750,000 or more in federal awards must perform a Single Audit and complete Form SFSAC for every fiscal period during which they meet the reporting dollar threshold. Without any waivers, the report is due no later than nine months after an entity’s year end.
Condition: The School Board did not file the single audit report with the Federal Audit Clearinghouse in the timeline established by regulation.
Cause: Turnover in the chief financial officer position, and turnover by other key individuals responsible for payroll, grants, revenue, and expenditures processes during the year delayed the completion of various reconciliations. Additionally, a delay occurred that resulted from discrepancies between Ad Valorem taxes collected and distributed between the City of New Orleans and the School Board. Combined, these elements caused a lack of ability to provide sufficient single audit documentation and the report being delayed.
Effect: The lack of timely filing may result in delays or denial of federal grant assistance.
Recommendation: The School Board should strengthen its controls including its review and approval processes over the information and balances that are accumulated and used in connection with the Federal Data Collection Form necessary to meet filing requirements.
View of Responsible Official: Management agrees with the reported finding. See Management’s Corrective Action Plan.
2024-007: Preparation of the Schedule of Expenditures of Federal Awards
Questioned Costs: N/A
Criteria: The Uniform Guidance Subpart F section 200.510 requires 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. For the SEFA to be prepared accurately and properly report the amounts expended for federal awards, a system of controls should be in existence that includes the timely preparation and review of the amounts reported on the SEFA.
Condition: The SEFA prepared by the School Board’s personnel did not properly report the correct amount of the federal awards expended for the Federal programs administered by the School Board. The amount of expenditures reported included the grant award amounts and not the federal expenditure amounts of these programs.
Cause: A formal review of the SEFA by an individual not involved in the preparation of the schedule of expenditure of federal awards was not performed.
Effect: The SEFA provided to us did not contain the correct amounts of expenditures for federal awards incurred during the fiscal year which is the basis used to determine the major federal programs to be audited in a fiscal year. Major programs selected and tested by the auditor may be incorrect and result in additional costs to the School Board for any revisions and testing of additional programs.
Recommendation: The School Board should strengthen its controls including its review and approval processes over the information and balances that are accumulated and reported on the SEFA to make sure the expenditures reported are an accurate representation of federal costs.
View of Responsible Official: Management agrees with the reported finding. See Management’s Corrective Action Plan.
2024-006: Timely Filing of the Federal Data Collection
Questioned Costs: N/A
Criteria: The United States General Services Administration (GSA) is designated as the administrator of the Federal Audit Clearinghouse (FAC) for the receipt of Single Audit Reports from state and local governments, and not for profit organizations. In this capacity, the GSA serves as the central collection point and repository for audit reports prepared and submitted under provisions of the Single Audit Act of 1984 (amended in 1996), and Uniform Guidance. States, local governments, Indian Tribes or Tribal Organizations, institutions of higher education (IHEs), and nonprofit organizations that annually expend $750,000 or more in federal awards must perform a Single Audit and complete Form SFSAC for every fiscal period during which they meet the reporting dollar threshold. Without any waivers, the report is due no later than nine months after an entity’s year end.
Condition: The School Board did not file the single audit report with the Federal Audit Clearinghouse in the timeline established by regulation.
Cause: Turnover in the chief financial officer position, and turnover by other key individuals responsible for payroll, grants, revenue, and expenditures processes during the year delayed the completion of various reconciliations. Additionally, a delay occurred that resulted from discrepancies between Ad Valorem taxes collected and distributed between the City of New Orleans and the School Board. Combined, these elements caused a lack of ability to provide sufficient single audit documentation and the report being delayed.
Effect: The lack of timely filing may result in delays or denial of federal grant assistance.
Recommendation: The School Board should strengthen its controls including its review and approval processes over the information and balances that are accumulated and used in connection with the Federal Data Collection Form necessary to meet filing requirements.
View of Responsible Official: Management agrees with the reported finding. See Management’s Corrective Action Plan.
2024-007: Preparation of the Schedule of Expenditures of Federal Awards
Questioned Costs: N/A
Criteria: The Uniform Guidance Subpart F section 200.510 requires 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. For the SEFA to be prepared accurately and properly report the amounts expended for federal awards, a system of controls should be in existence that includes the timely preparation and review of the amounts reported on the SEFA.
Condition: The SEFA prepared by the School Board’s personnel did not properly report the correct amount of the federal awards expended for the Federal programs administered by the School Board. The amount of expenditures reported included the grant award amounts and not the federal expenditure amounts of these programs.
Cause: A formal review of the SEFA by an individual not involved in the preparation of the schedule of expenditure of federal awards was not performed.
Effect: The SEFA provided to us did not contain the correct amounts of expenditures for federal awards incurred during the fiscal year which is the basis used to determine the major federal programs to be audited in a fiscal year. Major programs selected and tested by the auditor may be incorrect and result in additional costs to the School Board for any revisions and testing of additional programs.
Recommendation: The School Board should strengthen its controls including its review and approval processes over the information and balances that are accumulated and reported on the SEFA to make sure the expenditures reported are an accurate representation of federal costs.
View of Responsible Official: Management agrees with the reported finding. See Management’s Corrective Action Plan.
2024-006: Timely Filing of the Federal Data Collection
Questioned Costs: N/A
Criteria: The United States General Services Administration (GSA) is designated as the administrator of the Federal Audit Clearinghouse (FAC) for the receipt of Single Audit Reports from state and local governments, and not for profit organizations. In this capacity, the GSA serves as the central collection point and repository for audit reports prepared and submitted under provisions of the Single Audit Act of 1984 (amended in 1996), and Uniform Guidance. States, local governments, Indian Tribes or Tribal Organizations, institutions of higher education (IHEs), and nonprofit organizations that annually expend $750,000 or more in federal awards must perform a Single Audit and complete Form SFSAC for every fiscal period during which they meet the reporting dollar threshold. Without any waivers, the report is due no later than nine months after an entity’s year end.
Condition: The School Board did not file the single audit report with the Federal Audit Clearinghouse in the timeline established by regulation.
Cause: Turnover in the chief financial officer position, and turnover by other key individuals responsible for payroll, grants, revenue, and expenditures processes during the year delayed the completion of various reconciliations. Additionally, a delay occurred that resulted from discrepancies between Ad Valorem taxes collected and distributed between the City of New Orleans and the School Board. Combined, these elements caused a lack of ability to provide sufficient single audit documentation and the report being delayed.
Effect: The lack of timely filing may result in delays or denial of federal grant assistance.
Recommendation: The School Board should strengthen its controls including its review and approval processes over the information and balances that are accumulated and used in connection with the Federal Data Collection Form necessary to meet filing requirements.
View of Responsible Official: Management agrees with the reported finding. See Management’s Corrective Action Plan.
2024-007: Preparation of the Schedule of Expenditures of Federal Awards
Questioned Costs: N/A
Criteria: The Uniform Guidance Subpart F section 200.510 requires 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. For the SEFA to be prepared accurately and properly report the amounts expended for federal awards, a system of controls should be in existence that includes the timely preparation and review of the amounts reported on the SEFA.
Condition: The SEFA prepared by the School Board’s personnel did not properly report the correct amount of the federal awards expended for the Federal programs administered by the School Board. The amount of expenditures reported included the grant award amounts and not the federal expenditure amounts of these programs.
Cause: A formal review of the SEFA by an individual not involved in the preparation of the schedule of expenditure of federal awards was not performed.
Effect: The SEFA provided to us did not contain the correct amounts of expenditures for federal awards incurred during the fiscal year which is the basis used to determine the major federal programs to be audited in a fiscal year. Major programs selected and tested by the auditor may be incorrect and result in additional costs to the School Board for any revisions and testing of additional programs.
Recommendation: The School Board should strengthen its controls including its review and approval processes over the information and balances that are accumulated and reported on the SEFA to make sure the expenditures reported are an accurate representation of federal costs.
View of Responsible Official: Management agrees with the reported finding. See Management’s Corrective Action Plan.
2024-006: Timely Filing of the Federal Data Collection
Questioned Costs: N/A
Criteria: The United States General Services Administration (GSA) is designated as the administrator of the Federal Audit Clearinghouse (FAC) for the receipt of Single Audit Reports from state and local governments, and not for profit organizations. In this capacity, the GSA serves as the central collection point and repository for audit reports prepared and submitted under provisions of the Single Audit Act of 1984 (amended in 1996), and Uniform Guidance. States, local governments, Indian Tribes or Tribal Organizations, institutions of higher education (IHEs), and nonprofit organizations that annually expend $750,000 or more in federal awards must perform a Single Audit and complete Form SFSAC for every fiscal period during which they meet the reporting dollar threshold. Without any waivers, the report is due no later than nine months after an entity’s year end.
Condition: The School Board did not file the single audit report with the Federal Audit Clearinghouse in the timeline established by regulation.
Cause: Turnover in the chief financial officer position, and turnover by other key individuals responsible for payroll, grants, revenue, and expenditures processes during the year delayed the completion of various reconciliations. Additionally, a delay occurred that resulted from discrepancies between Ad Valorem taxes collected and distributed between the City of New Orleans and the School Board. Combined, these elements caused a lack of ability to provide sufficient single audit documentation and the report being delayed.
Effect: The lack of timely filing may result in delays or denial of federal grant assistance.
Recommendation: The School Board should strengthen its controls including its review and approval processes over the information and balances that are accumulated and used in connection with the Federal Data Collection Form necessary to meet filing requirements.
View of Responsible Official: Management agrees with the reported finding. See Management’s Corrective Action Plan.
2024-007: Preparation of the Schedule of Expenditures of Federal Awards
Questioned Costs: N/A
Criteria: The Uniform Guidance Subpart F section 200.510 requires 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. For the SEFA to be prepared accurately and properly report the amounts expended for federal awards, a system of controls should be in existence that includes the timely preparation and review of the amounts reported on the SEFA.
Condition: The SEFA prepared by the School Board’s personnel did not properly report the correct amount of the federal awards expended for the Federal programs administered by the School Board. The amount of expenditures reported included the grant award amounts and not the federal expenditure amounts of these programs.
Cause: A formal review of the SEFA by an individual not involved in the preparation of the schedule of expenditure of federal awards was not performed.
Effect: The SEFA provided to us did not contain the correct amounts of expenditures for federal awards incurred during the fiscal year which is the basis used to determine the major federal programs to be audited in a fiscal year. Major programs selected and tested by the auditor may be incorrect and result in additional costs to the School Board for any revisions and testing of additional programs.
Recommendation: The School Board should strengthen its controls including its review and approval processes over the information and balances that are accumulated and reported on the SEFA to make sure the expenditures reported are an accurate representation of federal costs.
View of Responsible Official: Management agrees with the reported finding. See Management’s Corrective Action Plan.
2024-006: Timely Filing of the Federal Data Collection
Questioned Costs: N/A
Criteria: The United States General Services Administration (GSA) is designated as the administrator of the Federal Audit Clearinghouse (FAC) for the receipt of Single Audit Reports from state and local governments, and not for profit organizations. In this capacity, the GSA serves as the central collection point and repository for audit reports prepared and submitted under provisions of the Single Audit Act of 1984 (amended in 1996), and Uniform Guidance. States, local governments, Indian Tribes or Tribal Organizations, institutions of higher education (IHEs), and nonprofit organizations that annually expend $750,000 or more in federal awards must perform a Single Audit and complete Form SFSAC for every fiscal period during which they meet the reporting dollar threshold. Without any waivers, the report is due no later than nine months after an entity’s year end.
Condition: The School Board did not file the single audit report with the Federal Audit Clearinghouse in the timeline established by regulation.
Cause: Turnover in the chief financial officer position, and turnover by other key individuals responsible for payroll, grants, revenue, and expenditures processes during the year delayed the completion of various reconciliations. Additionally, a delay occurred that resulted from discrepancies between Ad Valorem taxes collected and distributed between the City of New Orleans and the School Board. Combined, these elements caused a lack of ability to provide sufficient single audit documentation and the report being delayed.
Effect: The lack of timely filing may result in delays or denial of federal grant assistance.
Recommendation: The School Board should strengthen its controls including its review and approval processes over the information and balances that are accumulated and used in connection with the Federal Data Collection Form necessary to meet filing requirements.
View of Responsible Official: Management agrees with the reported finding. See Management’s Corrective Action Plan.
2024-007: Preparation of the Schedule of Expenditures of Federal Awards
Questioned Costs: N/A
Criteria: The Uniform Guidance Subpart F section 200.510 requires 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. For the SEFA to be prepared accurately and properly report the amounts expended for federal awards, a system of controls should be in existence that includes the timely preparation and review of the amounts reported on the SEFA.
Condition: The SEFA prepared by the School Board’s personnel did not properly report the correct amount of the federal awards expended for the Federal programs administered by the School Board. The amount of expenditures reported included the grant award amounts and not the federal expenditure amounts of these programs.
Cause: A formal review of the SEFA by an individual not involved in the preparation of the schedule of expenditure of federal awards was not performed.
Effect: The SEFA provided to us did not contain the correct amounts of expenditures for federal awards incurred during the fiscal year which is the basis used to determine the major federal programs to be audited in a fiscal year. Major programs selected and tested by the auditor may be incorrect and result in additional costs to the School Board for any revisions and testing of additional programs.
Recommendation: The School Board should strengthen its controls including its review and approval processes over the information and balances that are accumulated and reported on the SEFA to make sure the expenditures reported are an accurate representation of federal costs.
View of Responsible Official: Management agrees with the reported finding. See Management’s Corrective Action Plan.
2024-006: Timely Filing of the Federal Data Collection
Questioned Costs: N/A
Criteria: The United States General Services Administration (GSA) is designated as the administrator of the Federal Audit Clearinghouse (FAC) for the receipt of Single Audit Reports from state and local governments, and not for profit organizations. In this capacity, the GSA serves as the central collection point and repository for audit reports prepared and submitted under provisions of the Single Audit Act of 1984 (amended in 1996), and Uniform Guidance. States, local governments, Indian Tribes or Tribal Organizations, institutions of higher education (IHEs), and nonprofit organizations that annually expend $750,000 or more in federal awards must perform a Single Audit and complete Form SFSAC for every fiscal period during which they meet the reporting dollar threshold. Without any waivers, the report is due no later than nine months after an entity’s year end.
Condition: The School Board did not file the single audit report with the Federal Audit Clearinghouse in the timeline established by regulation.
Cause: Turnover in the chief financial officer position, and turnover by other key individuals responsible for payroll, grants, revenue, and expenditures processes during the year delayed the completion of various reconciliations. Additionally, a delay occurred that resulted from discrepancies between Ad Valorem taxes collected and distributed between the City of New Orleans and the School Board. Combined, these elements caused a lack of ability to provide sufficient single audit documentation and the report being delayed.
Effect: The lack of timely filing may result in delays or denial of federal grant assistance.
Recommendation: The School Board should strengthen its controls including its review and approval processes over the information and balances that are accumulated and used in connection with the Federal Data Collection Form necessary to meet filing requirements.
View of Responsible Official: Management agrees with the reported finding. See Management’s Corrective Action Plan.
2024-007: Preparation of the Schedule of Expenditures of Federal Awards
Questioned Costs: N/A
Criteria: The Uniform Guidance Subpart F section 200.510 requires 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. For the SEFA to be prepared accurately and properly report the amounts expended for federal awards, a system of controls should be in existence that includes the timely preparation and review of the amounts reported on the SEFA.
Condition: The SEFA prepared by the School Board’s personnel did not properly report the correct amount of the federal awards expended for the Federal programs administered by the School Board. The amount of expenditures reported included the grant award amounts and not the federal expenditure amounts of these programs.
Cause: A formal review of the SEFA by an individual not involved in the preparation of the schedule of expenditure of federal awards was not performed.
Effect: The SEFA provided to us did not contain the correct amounts of expenditures for federal awards incurred during the fiscal year which is the basis used to determine the major federal programs to be audited in a fiscal year. Major programs selected and tested by the auditor may be incorrect and result in additional costs to the School Board for any revisions and testing of additional programs.
Recommendation: The School Board should strengthen its controls including its review and approval processes over the information and balances that are accumulated and reported on the SEFA to make sure the expenditures reported are an accurate representation of federal costs.
View of Responsible Official: Management agrees with the reported finding. See Management’s Corrective Action Plan.
2024-006: Timely Filing of the Federal Data Collection
Questioned Costs: N/A
Criteria: The United States General Services Administration (GSA) is designated as the administrator of the Federal Audit Clearinghouse (FAC) for the receipt of Single Audit Reports from state and local governments, and not for profit organizations. In this capacity, the GSA serves as the central collection point and repository for audit reports prepared and submitted under provisions of the Single Audit Act of 1984 (amended in 1996), and Uniform Guidance. States, local governments, Indian Tribes or Tribal Organizations, institutions of higher education (IHEs), and nonprofit organizations that annually expend $750,000 or more in federal awards must perform a Single Audit and complete Form SFSAC for every fiscal period during which they meet the reporting dollar threshold. Without any waivers, the report is due no later than nine months after an entity’s year end.
Condition: The School Board did not file the single audit report with the Federal Audit Clearinghouse in the timeline established by regulation.
Cause: Turnover in the chief financial officer position, and turnover by other key individuals responsible for payroll, grants, revenue, and expenditures processes during the year delayed the completion of various reconciliations. Additionally, a delay occurred that resulted from discrepancies between Ad Valorem taxes collected and distributed between the City of New Orleans and the School Board. Combined, these elements caused a lack of ability to provide sufficient single audit documentation and the report being delayed.
Effect: The lack of timely filing may result in delays or denial of federal grant assistance.
Recommendation: The School Board should strengthen its controls including its review and approval processes over the information and balances that are accumulated and used in connection with the Federal Data Collection Form necessary to meet filing requirements.
View of Responsible Official: Management agrees with the reported finding. See Management’s Corrective Action Plan.
2024-007: Preparation of the Schedule of Expenditures of Federal Awards
Questioned Costs: N/A
Criteria: The Uniform Guidance Subpart F section 200.510 requires 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. For the SEFA to be prepared accurately and properly report the amounts expended for federal awards, a system of controls should be in existence that includes the timely preparation and review of the amounts reported on the SEFA.
Condition: The SEFA prepared by the School Board’s personnel did not properly report the correct amount of the federal awards expended for the Federal programs administered by the School Board. The amount of expenditures reported included the grant award amounts and not the federal expenditure amounts of these programs.
Cause: A formal review of the SEFA by an individual not involved in the preparation of the schedule of expenditure of federal awards was not performed.
Effect: The SEFA provided to us did not contain the correct amounts of expenditures for federal awards incurred during the fiscal year which is the basis used to determine the major federal programs to be audited in a fiscal year. Major programs selected and tested by the auditor may be incorrect and result in additional costs to the School Board for any revisions and testing of additional programs.
Recommendation: The School Board should strengthen its controls including its review and approval processes over the information and balances that are accumulated and reported on the SEFA to make sure the expenditures reported are an accurate representation of federal costs.
View of Responsible Official: Management agrees with the reported finding. See Management’s Corrective Action Plan.
2024-006: Timely Filing of the Federal Data Collection
Questioned Costs: N/A
Criteria: The United States General Services Administration (GSA) is designated as the administrator of the Federal Audit Clearinghouse (FAC) for the receipt of Single Audit Reports from state and local governments, and not for profit organizations. In this capacity, the GSA serves as the central collection point and repository for audit reports prepared and submitted under provisions of the Single Audit Act of 1984 (amended in 1996), and Uniform Guidance. States, local governments, Indian Tribes or Tribal Organizations, institutions of higher education (IHEs), and nonprofit organizations that annually expend $750,000 or more in federal awards must perform a Single Audit and complete Form SFSAC for every fiscal period during which they meet the reporting dollar threshold. Without any waivers, the report is due no later than nine months after an entity’s year end.
Condition: The School Board did not file the single audit report with the Federal Audit Clearinghouse in the timeline established by regulation.
Cause: Turnover in the chief financial officer position, and turnover by other key individuals responsible for payroll, grants, revenue, and expenditures processes during the year delayed the completion of various reconciliations. Additionally, a delay occurred that resulted from discrepancies between Ad Valorem taxes collected and distributed between the City of New Orleans and the School Board. Combined, these elements caused a lack of ability to provide sufficient single audit documentation and the report being delayed.
Effect: The lack of timely filing may result in delays or denial of federal grant assistance.
Recommendation: The School Board should strengthen its controls including its review and approval processes over the information and balances that are accumulated and used in connection with the Federal Data Collection Form necessary to meet filing requirements.
View of Responsible Official: Management agrees with the reported finding. See Management’s Corrective Action Plan.
2024-007: Preparation of the Schedule of Expenditures of Federal Awards
Questioned Costs: N/A
Criteria: The Uniform Guidance Subpart F section 200.510 requires 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. For the SEFA to be prepared accurately and properly report the amounts expended for federal awards, a system of controls should be in existence that includes the timely preparation and review of the amounts reported on the SEFA.
Condition: The SEFA prepared by the School Board’s personnel did not properly report the correct amount of the federal awards expended for the Federal programs administered by the School Board. The amount of expenditures reported included the grant award amounts and not the federal expenditure amounts of these programs.
Cause: A formal review of the SEFA by an individual not involved in the preparation of the schedule of expenditure of federal awards was not performed.
Effect: The SEFA provided to us did not contain the correct amounts of expenditures for federal awards incurred during the fiscal year which is the basis used to determine the major federal programs to be audited in a fiscal year. Major programs selected and tested by the auditor may be incorrect and result in additional costs to the School Board for any revisions and testing of additional programs.
Recommendation: The School Board should strengthen its controls including its review and approval processes over the information and balances that are accumulated and reported on the SEFA to make sure the expenditures reported are an accurate representation of federal costs.
View of Responsible Official: Management agrees with the reported finding. See Management’s Corrective Action Plan.
2024-006: Timely Filing of the Federal Data Collection
Questioned Costs: N/A
Criteria: The United States General Services Administration (GSA) is designated as the administrator of the Federal Audit Clearinghouse (FAC) for the receipt of Single Audit Reports from state and local governments, and not for profit organizations. In this capacity, the GSA serves as the central collection point and repository for audit reports prepared and submitted under provisions of the Single Audit Act of 1984 (amended in 1996), and Uniform Guidance. States, local governments, Indian Tribes or Tribal Organizations, institutions of higher education (IHEs), and nonprofit organizations that annually expend $750,000 or more in federal awards must perform a Single Audit and complete Form SFSAC for every fiscal period during which they meet the reporting dollar threshold. Without any waivers, the report is due no later than nine months after an entity’s year end.
Condition: The School Board did not file the single audit report with the Federal Audit Clearinghouse in the timeline established by regulation.
Cause: Turnover in the chief financial officer position, and turnover by other key individuals responsible for payroll, grants, revenue, and expenditures processes during the year delayed the completion of various reconciliations. Additionally, a delay occurred that resulted from discrepancies between Ad Valorem taxes collected and distributed between the City of New Orleans and the School Board. Combined, these elements caused a lack of ability to provide sufficient single audit documentation and the report being delayed.
Effect: The lack of timely filing may result in delays or denial of federal grant assistance.
Recommendation: The School Board should strengthen its controls including its review and approval processes over the information and balances that are accumulated and used in connection with the Federal Data Collection Form necessary to meet filing requirements.
View of Responsible Official: Management agrees with the reported finding. See Management’s Corrective Action Plan.
2024-007: Preparation of the Schedule of Expenditures of Federal Awards
Questioned Costs: N/A
Criteria: The Uniform Guidance Subpart F section 200.510 requires 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. For the SEFA to be prepared accurately and properly report the amounts expended for federal awards, a system of controls should be in existence that includes the timely preparation and review of the amounts reported on the SEFA.
Condition: The SEFA prepared by the School Board’s personnel did not properly report the correct amount of the federal awards expended for the Federal programs administered by the School Board. The amount of expenditures reported included the grant award amounts and not the federal expenditure amounts of these programs.
Cause: A formal review of the SEFA by an individual not involved in the preparation of the schedule of expenditure of federal awards was not performed.
Effect: The SEFA provided to us did not contain the correct amounts of expenditures for federal awards incurred during the fiscal year which is the basis used to determine the major federal programs to be audited in a fiscal year. Major programs selected and tested by the auditor may be incorrect and result in additional costs to the School Board for any revisions and testing of additional programs.
Recommendation: The School Board should strengthen its controls including its review and approval processes over the information and balances that are accumulated and reported on the SEFA to make sure the expenditures reported are an accurate representation of federal costs.
View of Responsible Official: Management agrees with the reported finding. See Management’s Corrective Action Plan.
2024-006: Timely Filing of the Federal Data Collection
Questioned Costs: N/A
Criteria: The United States General Services Administration (GSA) is designated as the administrator of the Federal Audit Clearinghouse (FAC) for the receipt of Single Audit Reports from state and local governments, and not for profit organizations. In this capacity, the GSA serves as the central collection point and repository for audit reports prepared and submitted under provisions of the Single Audit Act of 1984 (amended in 1996), and Uniform Guidance. States, local governments, Indian Tribes or Tribal Organizations, institutions of higher education (IHEs), and nonprofit organizations that annually expend $750,000 or more in federal awards must perform a Single Audit and complete Form SFSAC for every fiscal period during which they meet the reporting dollar threshold. Without any waivers, the report is due no later than nine months after an entity’s year end.
Condition: The School Board did not file the single audit report with the Federal Audit Clearinghouse in the timeline established by regulation.
Cause: Turnover in the chief financial officer position, and turnover by other key individuals responsible for payroll, grants, revenue, and expenditures processes during the year delayed the completion of various reconciliations. Additionally, a delay occurred that resulted from discrepancies between Ad Valorem taxes collected and distributed between the City of New Orleans and the School Board. Combined, these elements caused a lack of ability to provide sufficient single audit documentation and the report being delayed.
Effect: The lack of timely filing may result in delays or denial of federal grant assistance.
Recommendation: The School Board should strengthen its controls including its review and approval processes over the information and balances that are accumulated and used in connection with the Federal Data Collection Form necessary to meet filing requirements.
View of Responsible Official: Management agrees with the reported finding. See Management’s Corrective Action Plan.
2024-007: Preparation of the Schedule of Expenditures of Federal Awards
Questioned Costs: N/A
Criteria: The Uniform Guidance Subpart F section 200.510 requires 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. For the SEFA to be prepared accurately and properly report the amounts expended for federal awards, a system of controls should be in existence that includes the timely preparation and review of the amounts reported on the SEFA.
Condition: The SEFA prepared by the School Board’s personnel did not properly report the correct amount of the federal awards expended for the Federal programs administered by the School Board. The amount of expenditures reported included the grant award amounts and not the federal expenditure amounts of these programs.
Cause: A formal review of the SEFA by an individual not involved in the preparation of the schedule of expenditure of federal awards was not performed.
Effect: The SEFA provided to us did not contain the correct amounts of expenditures for federal awards incurred during the fiscal year which is the basis used to determine the major federal programs to be audited in a fiscal year. Major programs selected and tested by the auditor may be incorrect and result in additional costs to the School Board for any revisions and testing of additional programs.
Recommendation: The School Board should strengthen its controls including its review and approval processes over the information and balances that are accumulated and reported on the SEFA to make sure the expenditures reported are an accurate representation of federal costs.
View of Responsible Official: Management agrees with the reported finding. See Management’s Corrective Action Plan.
2024-006: Timely Filing of the Federal Data Collection
Questioned Costs: N/A
Criteria: The United States General Services Administration (GSA) is designated as the administrator of the Federal Audit Clearinghouse (FAC) for the receipt of Single Audit Reports from state and local governments, and not for profit organizations. In this capacity, the GSA serves as the central collection point and repository for audit reports prepared and submitted under provisions of the Single Audit Act of 1984 (amended in 1996), and Uniform Guidance. States, local governments, Indian Tribes or Tribal Organizations, institutions of higher education (IHEs), and nonprofit organizations that annually expend $750,000 or more in federal awards must perform a Single Audit and complete Form SFSAC for every fiscal period during which they meet the reporting dollar threshold. Without any waivers, the report is due no later than nine months after an entity’s year end.
Condition: The School Board did not file the single audit report with the Federal Audit Clearinghouse in the timeline established by regulation.
Cause: Turnover in the chief financial officer position, and turnover by other key individuals responsible for payroll, grants, revenue, and expenditures processes during the year delayed the completion of various reconciliations. Additionally, a delay occurred that resulted from discrepancies between Ad Valorem taxes collected and distributed between the City of New Orleans and the School Board. Combined, these elements caused a lack of ability to provide sufficient single audit documentation and the report being delayed.
Effect: The lack of timely filing may result in delays or denial of federal grant assistance.
Recommendation: The School Board should strengthen its controls including its review and approval processes over the information and balances that are accumulated and used in connection with the Federal Data Collection Form necessary to meet filing requirements.
View of Responsible Official: Management agrees with the reported finding. See Management’s Corrective Action Plan.
2024-007: Preparation of the Schedule of Expenditures of Federal Awards
Questioned Costs: N/A
Criteria: The Uniform Guidance Subpart F section 200.510 requires 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. For the SEFA to be prepared accurately and properly report the amounts expended for federal awards, a system of controls should be in existence that includes the timely preparation and review of the amounts reported on the SEFA.
Condition: The SEFA prepared by the School Board’s personnel did not properly report the correct amount of the federal awards expended for the Federal programs administered by the School Board. The amount of expenditures reported included the grant award amounts and not the federal expenditure amounts of these programs.
Cause: A formal review of the SEFA by an individual not involved in the preparation of the schedule of expenditure of federal awards was not performed.
Effect: The SEFA provided to us did not contain the correct amounts of expenditures for federal awards incurred during the fiscal year which is the basis used to determine the major federal programs to be audited in a fiscal year. Major programs selected and tested by the auditor may be incorrect and result in additional costs to the School Board for any revisions and testing of additional programs.
Recommendation: The School Board should strengthen its controls including its review and approval processes over the information and balances that are accumulated and reported on the SEFA to make sure the expenditures reported are an accurate representation of federal costs.
View of Responsible Official: Management agrees with the reported finding. See Management’s Corrective Action Plan.
2024-006: Timely Filing of the Federal Data Collection
Questioned Costs: N/A
Criteria: The United States General Services Administration (GSA) is designated as the administrator of the Federal Audit Clearinghouse (FAC) for the receipt of Single Audit Reports from state and local governments, and not for profit organizations. In this capacity, the GSA serves as the central collection point and repository for audit reports prepared and submitted under provisions of the Single Audit Act of 1984 (amended in 1996), and Uniform Guidance. States, local governments, Indian Tribes or Tribal Organizations, institutions of higher education (IHEs), and nonprofit organizations that annually expend $750,000 or more in federal awards must perform a Single Audit and complete Form SFSAC for every fiscal period during which they meet the reporting dollar threshold. Without any waivers, the report is due no later than nine months after an entity’s year end.
Condition: The School Board did not file the single audit report with the Federal Audit Clearinghouse in the timeline established by regulation.
Cause: Turnover in the chief financial officer position, and turnover by other key individuals responsible for payroll, grants, revenue, and expenditures processes during the year delayed the completion of various reconciliations. Additionally, a delay occurred that resulted from discrepancies between Ad Valorem taxes collected and distributed between the City of New Orleans and the School Board. Combined, these elements caused a lack of ability to provide sufficient single audit documentation and the report being delayed.
Effect: The lack of timely filing may result in delays or denial of federal grant assistance.
Recommendation: The School Board should strengthen its controls including its review and approval processes over the information and balances that are accumulated and used in connection with the Federal Data Collection Form necessary to meet filing requirements.
View of Responsible Official: Management agrees with the reported finding. See Management’s Corrective Action Plan.
2024-007: Preparation of the Schedule of Expenditures of Federal Awards
Questioned Costs: N/A
Criteria: The Uniform Guidance Subpart F section 200.510 requires 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. For the SEFA to be prepared accurately and properly report the amounts expended for federal awards, a system of controls should be in existence that includes the timely preparation and review of the amounts reported on the SEFA.
Condition: The SEFA prepared by the School Board’s personnel did not properly report the correct amount of the federal awards expended for the Federal programs administered by the School Board. The amount of expenditures reported included the grant award amounts and not the federal expenditure amounts of these programs.
Cause: A formal review of the SEFA by an individual not involved in the preparation of the schedule of expenditure of federal awards was not performed.
Effect: The SEFA provided to us did not contain the correct amounts of expenditures for federal awards incurred during the fiscal year which is the basis used to determine the major federal programs to be audited in a fiscal year. Major programs selected and tested by the auditor may be incorrect and result in additional costs to the School Board for any revisions and testing of additional programs.
Recommendation: The School Board should strengthen its controls including its review and approval processes over the information and balances that are accumulated and reported on the SEFA to make sure the expenditures reported are an accurate representation of federal costs.
View of Responsible Official: Management agrees with the reported finding. See Management’s Corrective Action Plan.
2024-006: Timely Filing of the Federal Data Collection
Questioned Costs: N/A
Criteria: The United States General Services Administration (GSA) is designated as the administrator of the Federal Audit Clearinghouse (FAC) for the receipt of Single Audit Reports from state and local governments, and not for profit organizations. In this capacity, the GSA serves as the central collection point and repository for audit reports prepared and submitted under provisions of the Single Audit Act of 1984 (amended in 1996), and Uniform Guidance. States, local governments, Indian Tribes or Tribal Organizations, institutions of higher education (IHEs), and nonprofit organizations that annually expend $750,000 or more in federal awards must perform a Single Audit and complete Form SFSAC for every fiscal period during which they meet the reporting dollar threshold. Without any waivers, the report is due no later than nine months after an entity’s year end.
Condition: The School Board did not file the single audit report with the Federal Audit Clearinghouse in the timeline established by regulation.
Cause: Turnover in the chief financial officer position, and turnover by other key individuals responsible for payroll, grants, revenue, and expenditures processes during the year delayed the completion of various reconciliations. Additionally, a delay occurred that resulted from discrepancies between Ad Valorem taxes collected and distributed between the City of New Orleans and the School Board. Combined, these elements caused a lack of ability to provide sufficient single audit documentation and the report being delayed.
Effect: The lack of timely filing may result in delays or denial of federal grant assistance.
Recommendation: The School Board should strengthen its controls including its review and approval processes over the information and balances that are accumulated and used in connection with the Federal Data Collection Form necessary to meet filing requirements.
View of Responsible Official: Management agrees with the reported finding. See Management’s Corrective Action Plan.
2024-007: Preparation of the Schedule of Expenditures of Federal Awards
Questioned Costs: N/A
Criteria: The Uniform Guidance Subpart F section 200.510 requires 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. For the SEFA to be prepared accurately and properly report the amounts expended for federal awards, a system of controls should be in existence that includes the timely preparation and review of the amounts reported on the SEFA.
Condition: The SEFA prepared by the School Board’s personnel did not properly report the correct amount of the federal awards expended for the Federal programs administered by the School Board. The amount of expenditures reported included the grant award amounts and not the federal expenditure amounts of these programs.
Cause: A formal review of the SEFA by an individual not involved in the preparation of the schedule of expenditure of federal awards was not performed.
Effect: The SEFA provided to us did not contain the correct amounts of expenditures for federal awards incurred during the fiscal year which is the basis used to determine the major federal programs to be audited in a fiscal year. Major programs selected and tested by the auditor may be incorrect and result in additional costs to the School Board for any revisions and testing of additional programs.
Recommendation: The School Board should strengthen its controls including its review and approval processes over the information and balances that are accumulated and reported on the SEFA to make sure the expenditures reported are an accurate representation of federal costs.
View of Responsible Official: Management agrees with the reported finding. See Management’s Corrective Action Plan.
2024-006: Timely Filing of the Federal Data Collection
Questioned Costs: N/A
Criteria: The United States General Services Administration (GSA) is designated as the administrator of the Federal Audit Clearinghouse (FAC) for the receipt of Single Audit Reports from state and local governments, and not for profit organizations. In this capacity, the GSA serves as the central collection point and repository for audit reports prepared and submitted under provisions of the Single Audit Act of 1984 (amended in 1996), and Uniform Guidance. States, local governments, Indian Tribes or Tribal Organizations, institutions of higher education (IHEs), and nonprofit organizations that annually expend $750,000 or more in federal awards must perform a Single Audit and complete Form SFSAC for every fiscal period during which they meet the reporting dollar threshold. Without any waivers, the report is due no later than nine months after an entity’s year end.
Condition: The School Board did not file the single audit report with the Federal Audit Clearinghouse in the timeline established by regulation.
Cause: Turnover in the chief financial officer position, and turnover by other key individuals responsible for payroll, grants, revenue, and expenditures processes during the year delayed the completion of various reconciliations. Additionally, a delay occurred that resulted from discrepancies between Ad Valorem taxes collected and distributed between the City of New Orleans and the School Board. Combined, these elements caused a lack of ability to provide sufficient single audit documentation and the report being delayed.
Effect: The lack of timely filing may result in delays or denial of federal grant assistance.
Recommendation: The School Board should strengthen its controls including its review and approval processes over the information and balances that are accumulated and used in connection with the Federal Data Collection Form necessary to meet filing requirements.
View of Responsible Official: Management agrees with the reported finding. See Management’s Corrective Action Plan.
2024-007: Preparation of the Schedule of Expenditures of Federal Awards
Questioned Costs: N/A
Criteria: The Uniform Guidance Subpart F section 200.510 requires 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. For the SEFA to be prepared accurately and properly report the amounts expended for federal awards, a system of controls should be in existence that includes the timely preparation and review of the amounts reported on the SEFA.
Condition: The SEFA prepared by the School Board’s personnel did not properly report the correct amount of the federal awards expended for the Federal programs administered by the School Board. The amount of expenditures reported included the grant award amounts and not the federal expenditure amounts of these programs.
Cause: A formal review of the SEFA by an individual not involved in the preparation of the schedule of expenditure of federal awards was not performed.
Effect: The SEFA provided to us did not contain the correct amounts of expenditures for federal awards incurred during the fiscal year which is the basis used to determine the major federal programs to be audited in a fiscal year. Major programs selected and tested by the auditor may be incorrect and result in additional costs to the School Board for any revisions and testing of additional programs.
Recommendation: The School Board should strengthen its controls including its review and approval processes over the information and balances that are accumulated and reported on the SEFA to make sure the expenditures reported are an accurate representation of federal costs.
View of Responsible Official: Management agrees with the reported finding. See Management’s Corrective Action Plan.
2024-006: Timely Filing of the Federal Data Collection
Questioned Costs: N/A
Criteria: The United States General Services Administration (GSA) is designated as the administrator of the Federal Audit Clearinghouse (FAC) for the receipt of Single Audit Reports from state and local governments, and not for profit organizations. In this capacity, the GSA serves as the central collection point and repository for audit reports prepared and submitted under provisions of the Single Audit Act of 1984 (amended in 1996), and Uniform Guidance. States, local governments, Indian Tribes or Tribal Organizations, institutions of higher education (IHEs), and nonprofit organizations that annually expend $750,000 or more in federal awards must perform a Single Audit and complete Form SFSAC for every fiscal period during which they meet the reporting dollar threshold. Without any waivers, the report is due no later than nine months after an entity’s year end.
Condition: The School Board did not file the single audit report with the Federal Audit Clearinghouse in the timeline established by regulation.
Cause: Turnover in the chief financial officer position, and turnover by other key individuals responsible for payroll, grants, revenue, and expenditures processes during the year delayed the completion of various reconciliations. Additionally, a delay occurred that resulted from discrepancies between Ad Valorem taxes collected and distributed between the City of New Orleans and the School Board. Combined, these elements caused a lack of ability to provide sufficient single audit documentation and the report being delayed.
Effect: The lack of timely filing may result in delays or denial of federal grant assistance.
Recommendation: The School Board should strengthen its controls including its review and approval processes over the information and balances that are accumulated and used in connection with the Federal Data Collection Form necessary to meet filing requirements.
View of Responsible Official: Management agrees with the reported finding. See Management’s Corrective Action Plan.
2024-007: Preparation of the Schedule of Expenditures of Federal Awards
Questioned Costs: N/A
Criteria: The Uniform Guidance Subpart F section 200.510 requires 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. For the SEFA to be prepared accurately and properly report the amounts expended for federal awards, a system of controls should be in existence that includes the timely preparation and review of the amounts reported on the SEFA.
Condition: The SEFA prepared by the School Board’s personnel did not properly report the correct amount of the federal awards expended for the Federal programs administered by the School Board. The amount of expenditures reported included the grant award amounts and not the federal expenditure amounts of these programs.
Cause: A formal review of the SEFA by an individual not involved in the preparation of the schedule of expenditure of federal awards was not performed.
Effect: The SEFA provided to us did not contain the correct amounts of expenditures for federal awards incurred during the fiscal year which is the basis used to determine the major federal programs to be audited in a fiscal year. Major programs selected and tested by the auditor may be incorrect and result in additional costs to the School Board for any revisions and testing of additional programs.
Recommendation: The School Board should strengthen its controls including its review and approval processes over the information and balances that are accumulated and reported on the SEFA to make sure the expenditures reported are an accurate representation of federal costs.
View of Responsible Official: Management agrees with the reported finding. See Management’s Corrective Action Plan.