Audit 383276

FY End
2025-06-30
Total Expended
$930,161
Findings
1
Programs
1
Year: 2025 Accepted: 2026-01-22

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
1170232 2025-001 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
17.258 WIOA ADULT PROGRAM $930,161 Yes 1

Contacts

Name Title Type
P3SEXAU7QTQ7 Al Gordon Auditee
2259382136 Michelle Cunningham Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the grant activity of the Louisiana Human Resources Development Institute under programs of the federal government for the year ended June 30, 2025. 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 (the Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Institute, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the Louisiana Human Resources Development Institute.

Finding Details

Segregation of Duties - The Institute is not large enough to permit an adequate segregation of employee duties for effective internal control over general ledger, cash receipts, cash disbursements, and bank reconciliations.