FAC Explorer

Audit 385412

FY End
2025-06-30
Total Expended
$25.98M
Findings
12
Programs
18
Organization: St. Martin Parish School Board (LA)
Year: 2025 Accepted: 2026-02-04
Auditor: CHAMPAGNE & COMPANY LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1172360 2025-001 Material Weakness Yes B
1172361 2025-001 Material Weakness Yes B
1172362 2025-001 Material Weakness Yes B
1172363 2025-002 Material Weakness Yes B
1172364 2025-002 Material Weakness Yes B
1172365 2025-002 Material Weakness Yes B
1172366 2025-002 Material Weakness Yes B
1172367 2025-003 Material Weakness Yes AB
1172368 2025-003 Material Weakness Yes AB
1172369 2025-003 Material Weakness Yes AB
1172370 2025-003 Material Weakness Yes AB
1172371 2025-004 Material Weakness Yes AB

Programs

ALN Program Spent Major Findings
93.600 HEAD START $5.08M Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $3.69M Yes 2
84.165 MAGNET SCHOOLS ASSISTANCE $2.93M Yes 1
10.553 SCHOOL BREAKFAST PROGRAM $1.32M Yes 2
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $567,036 Yes 1
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $427,283 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $327,750 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $301,846 Yes 0
84.371 COMPREHENSIVE LITERACY DEVELOPMENT $243,301 Yes 0
84.U01 HIGH-DOSAGE TUTORING $153,236 Yes 0
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $96,849 Yes 0
84.011 MIGRANT EDUCATION STATE GRANT PROGRAM $68,551 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $58,613 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $49,576 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $29,732 Yes 2
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $16,321 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $13,357 Yes 0
84.425 EDUCATION STABILIZATION FUND $4,173 Yes 0

Contacts

Name Title Type
F3FJE3P1HP69 Casey V. Broussard Auditee
3373322105 Russell F. Champagne Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the St. Martin Parish School Board (the School Board). 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.
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, 2025.
The School Board has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Amounts reported in the Schedule of Expenditures of Federal Awards agree with the amounts reported in the related federal financial reports.

Finding Details

Finding 2025-001
A sample of 25 employees was selected for testing from a population of 131 employees. During the testing, it was discovered that one employee was underpaid as a result of errors in the salary schedule calculation, while another employee was paid by the grant but was not a grant employee for the 2025 school year. The sample was nonstatistical.
Finding 2025-002
A sample of 25 employees was selected for testing from a population of 94 employees. During the testing, it was discovered that one employee was overpaid as a result of errors in the salary schedule calculation. The sample was nonstatistical.
Finding 2025-003
A sample of 40 transactions was selected for testing from a population of 285 transactions. During the testing, it was discovered that 2 transactions were for items not allowable under the Child Nutrition Cluster program; and 1 transaction was underpaid due to errors in the School Board’s calculation of the total amount owed. The sample was nonstatistical.
Finding 2025-004
The grant was charged for costs incurred to buy a contractor out of an existing contract with the School Board. No services were received for this payment.