FAC Explorer

Audit 404102

FY End
2025-12-31
Total Expended
$5.80M
Findings
4
Programs
5
Organization: Bossier Office of Community Services, Inc. (LA)
Year: 2025 Accepted: 2026-06-18
Auditor: KOLDER SLAVEN AND COMPANY LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1217934 2025-001 Material Weakness Yes ABFLMN
1217935 2025-002 Material Weakness Yes L
1217936 2025-001 Material Weakness Yes ABFLMN
1217937 2025-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.600 HEAD START $3.35M Yes 2
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $1.30M Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $360,456 Yes 0
93.569 COMMUNITY SERVICES BLOCK GRANT $55,441 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $1,257 Yes 0

Contacts

Name Title Type
GLM3A4RNGJP7 Debra Hamilton Auditee
3187471045 Nicholas D. Fowlkes Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes the federal grant activity of Bossier Office of Community Services, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of 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.
Expenditures reported in the accompanying schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. There were no amounts passed through to subrecipients.
The Organization has elected not to use the 10 percent de minimis indirect cost rate allowed under Uniform Guidance.

Finding Details

Finding 2025-001
Federal Financial Reporting Fiscal year finding initially occurred: 2022 CONDITION: Bossier Office of Community Services, Inc. did not provide timely submissions of its Federal Financial Report (SF-425) during FY 25. CRITERIA: 45 CFR section 75.303(b) – Internal Controls, requires non-Federal agencies to comply with Federal statutes, regulations, and the terms and conditions of all Federal awards. CAUSE: The processing and preparation of Federal Financial Reports (SF-425) was delayed as a result of the entity During the fiscal year ending December 31, 2025, the reports were filed late. EFFECT: By not receiving complete and accurate grant program activity financial reports, the Federal grantor agency may be prevented from making timely, informed decisions about grant program operations. RECOMMENDATION: Management should develop and implement procedures to ensure that complete and accurate Federal
Finding 2025-002
Federal Financial Reporting Fiscal year finding initially occurred: 2022 CONDITION: Bossier Office of Community Services, Inc. did not provide timely submissions of its Federal Financial Report (SF-425) during FY 25. CRITERIA: 45 CFR section 75.303(b) – Internal Controls, requires non-Federal agencies to comply with Federal statutes, regulations, and the terms and conditions of all Federal awards. CAUSE: The processing and preparation of Federal Financial Reports (SF-425) was delayed and not filed timely. EFFECT: By not receiving complete, accurate and timely grant program activity financial reports, the Federal grantor agency may be prevented from making timely, informed decisions about grant program operations. RECOMMENDATION: Management should develop and implement procedures to ensure that complete and accurate Federal