Audit 391965

FY End

2025-06-30

Total Expended

$8.23M

Findings

Programs

Organization: Union Parish School Board (LA)

Year: 2025 Accepted: 2026-03-16

Auditor: ALLEN GREEN & WILLIAMSON LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID	Ref	Severity	Repeat	Requirement
1179576	2025-004	Material Weakness	Yes	B
1179577	2025-004	Material Weakness	Yes	B
1179578	2025-004	Material Weakness	Yes	B
1179579	2025-004	Material Weakness	Yes	B

Programs

ALN	Program	Spent	Major	Findings
84.287	TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS	$1.08M	Yes	0
10.555	NATIONAL SCHOOL LUNCH PROGRAM	$716,970	Yes	1
84.424	STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM TITLE IV	$346,269	Yes	0
84.421	DISABILITY INNOVATION FUND (DIF)	$276,080	Yes	0
10.553	SCHOOL BREAKFAST PROGRAM	$274,049	Yes	1
84.010	TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES	$200,256	Yes	0
84.367	SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS TITLE IIA	$138,902	Yes	0
93.596	CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND	$99,967	Yes	0
84.425	COVID-19 EDUCATION STABILIZATION FUND	$51,443	Yes	0
10.558	CHILD AND ADULT CARE FOOD PROGRAM	$44,589	Yes	0
84.358	RURAL EDUCATION	$42,024	Yes	0
84.173	SPECIAL EDUCATION PRESCHOOL GRANTS	$35,253	Yes	0
10.559	SUMMER FOOD SERVICE PROGRAM FOR CHILDREN	$29,794	Yes	1
84.027	SPECIAL EDUCATION GRANTS TO STATES	$12,409	Yes	0
84.365	ENGLISH LANGUAGE ACQUISITION STATE GRANTS	$10,801	Yes	0
93.596	CHILD CARE AND DEVELOPMENT BLOCK GRANT	$6,563	Yes	0

Contacts

Name	Title	Type
YE31QQKNB787	Alicia Nevala	Auditee
3183689715	Jennie Henry	Auditor
No contacts on file

Notes to SEFA

NOTE 3 - RELATIONSHIP TO FINANCIAL STATEMENTS Federal awards revenues are reported in the School Board's basic financial statements as follows: Federal Sources Major: ESSA Programs $ 3,031,890 21st Century 1,078,881 Nonmajor Special Revenue: School Food Service 1,162,574 Special Education 939,594 Early Childhood Development 106,530 Education Stabilization 1,915,448 Total $ 8,234,917

NOTE 4 - RELATIONSHIP TO FEDERAL FINANCIAL REPORTS Amounts reported in the accompanying schedule agree with the amounts reported in the related federal financial reports except for changes made to reflect amounts in accordance with accounting principles generally accepted in the United States of America.

NOTE 5 - NONCASH PROGRAMS The commodities received, which are noncash revenues, are valued using prices provided by the United States Department of Agriculture.

NOTE 6 - INDIRECT COST RATE The School Board has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2025-004

Reference # and title: 2025-004 Internal Control over Allowable Costs Federal program and specific federal award identification: AL # Grant Year FEDERAL GRANTOR/ PASS-THROUGH GRANTOR/PROGRAM NAME Passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program 10.553 2025 National School Lunch Program 10.555 2025 Summer Food Program 10.559 2025 Criteria or specific requirement: 2 CFR section 200.430(g) requires that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on a Federal award and a non-Federal award. Condition found: No time certification was completed by Child Nutrition Supervisor for six months of the year. The Child Nutrition Supervisor retired in December 2024. Context: There was no documentation of time spent on the Child Nutrition Program by the Supervisor when the payroll expenditures were tested. Possible asserted effect (cause and effect): Cause: The auditor was unable to determine the cause. Effect: Unallowable costs may have been paid by federal program. Known questioned costs: The known questioned amount of unallowable cost for salary and benefits is $62,078. Known questioned costs were taken from employee’s payroll history for salary and benefits charged to federal program. Recommendation to prevent future occurrences: Monthly and semi-annual certifications of time spent on a federal program should be maintained and verified by program supervisors. Origination date and prior year reference (if applicable): This finding originated in the fiscal year ended June 30, 2025. View of responsible official: See Corrective Action Plan.