Audit 43835

FY End
2022-06-30
Total Expended
$12.48M
Findings
18
Programs
20
Year: 2022 Accepted: 2023-08-23

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
49713 2022-004 Significant Deficiency - I
49714 2022-004 Significant Deficiency - I
49715 2022-004 Significant Deficiency - I
49716 2022-004 Significant Deficiency - I
49717 2022-004 Significant Deficiency - I
49718 2022-004 Significant Deficiency - I
49719 2022-004 Significant Deficiency - I
49720 2022-003 Significant Deficiency - L
49721 2022-003 Significant Deficiency - L
626155 2022-004 Significant Deficiency - I
626156 2022-004 Significant Deficiency - I
626157 2022-004 Significant Deficiency - I
626158 2022-004 Significant Deficiency - I
626159 2022-004 Significant Deficiency - I
626160 2022-004 Significant Deficiency - I
626161 2022-004 Significant Deficiency - I
626162 2022-003 Significant Deficiency - L
626163 2022-003 Significant Deficiency - L

Programs

Contacts

Name Title Type
VJJPRTNJCKL7 Jared Gibbs Auditee
2253438309 Rodney Combs Auditor
No contacts on file

Notes to SEFA

Title: NOTE 3 FOOD DISTRIBUTION Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of West Baton Rouge Parish School Board and is presented on the modified accrual basis of accounting. 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Non-monetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed. During the year ended June 30, 2022, the School Board received commodities valued at $260,755. At June 30, 2022, the organization had food commodities totaling $35,321 in inventory.
Title: NOTE 4 AMOUNTS PASSED THROUGH TO SUBRECIPIENTS Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of West Baton Rouge Parish School Board and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. During the year ended June 30, 2022, the West Baton Rouge Parish School Board did not pass through any federal funding to subrecipients.
Title: NOTE 5 RECONCILIATION TO THE BASIC FINANCIAL STATEMENTS Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of West Baton Rouge Parish School Board and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Reconciliation of the Schedule of Expenditures of Federal Awards (SEFA) to the Financial StatementsTotal Federal Grants$ 12,484,780Total Federal Expenditures - SEFA$ 12,484,780

Finding Details

2022-004 Procurement U.S. DEPARTMENT OF AGRICULTURE passed through the Louisiana Department of Education 10.553, 10.555, 10.559, 10.582 Child Nutrition Cluster COVID-19 ? Supply Chain Assistance (10.559) 2021-2022 Award Year Grant No. 2004-VJJPRTNJCKL7 Questioned Costs: None. Criteria: According to LA R.S. 38:2212.1, the School Board is required for purchases of materials and supplies exceeding the sum of $30,000 to be paid out of public funds shall be advertised and let by contract to the lowest responsible bidder who has bid according to the specifications as advertised. Universe / Population: The universe / population was eight vendors paid in excess of $25,000 by the grant program during the fiscal year ended June 30, 2022. This was a statistically valid sample. Condition: The School Board did not advertise for bid the supplies of fresh and frozen produce totaling in the amount of $89,867 paid to a vendor. Cause: The School Board did not solicit this item for bid due to lack of response from vendors in recent years. Effect: The School Board is out of compliance with the statute referenced above. As a result, the School Board may not have received the lowest price for the purchase of fresh and frozen produce. Recommendation: All purchases of materials and supplies in excess of the stipulated limit should be bid in accordance with the above statute. Repeat finding: No. View of Responsible Official and Planned Corrective Action: The School Board will strengthen its policies and procedures to ensure compliance with the public bid law.
2022-004 Procurement U.S. DEPARTMENT OF AGRICULTURE passed through the Louisiana Department of Education 10.553, 10.555, 10.559, 10.582 Child Nutrition Cluster COVID-19 ? Supply Chain Assistance (10.559) 2021-2022 Award Year Grant No. 2004-VJJPRTNJCKL7 Questioned Costs: None. Criteria: According to LA R.S. 38:2212.1, the School Board is required for purchases of materials and supplies exceeding the sum of $30,000 to be paid out of public funds shall be advertised and let by contract to the lowest responsible bidder who has bid according to the specifications as advertised. Universe / Population: The universe / population was eight vendors paid in excess of $25,000 by the grant program during the fiscal year ended June 30, 2022. This was a statistically valid sample. Condition: The School Board did not advertise for bid the supplies of fresh and frozen produce totaling in the amount of $89,867 paid to a vendor. Cause: The School Board did not solicit this item for bid due to lack of response from vendors in recent years. Effect: The School Board is out of compliance with the statute referenced above. As a result, the School Board may not have received the lowest price for the purchase of fresh and frozen produce. Recommendation: All purchases of materials and supplies in excess of the stipulated limit should be bid in accordance with the above statute. Repeat finding: No. View of Responsible Official and Planned Corrective Action: The School Board will strengthen its policies and procedures to ensure compliance with the public bid law.
2022-004 Procurement U.S. DEPARTMENT OF AGRICULTURE passed through the Louisiana Department of Education 10.553, 10.555, 10.559, 10.582 Child Nutrition Cluster COVID-19 ? Supply Chain Assistance (10.559) 2021-2022 Award Year Grant No. 2004-VJJPRTNJCKL7 Questioned Costs: None. Criteria: According to LA R.S. 38:2212.1, the School Board is required for purchases of materials and supplies exceeding the sum of $30,000 to be paid out of public funds shall be advertised and let by contract to the lowest responsible bidder who has bid according to the specifications as advertised. Universe / Population: The universe / population was eight vendors paid in excess of $25,000 by the grant program during the fiscal year ended June 30, 2022. This was a statistically valid sample. Condition: The School Board did not advertise for bid the supplies of fresh and frozen produce totaling in the amount of $89,867 paid to a vendor. Cause: The School Board did not solicit this item for bid due to lack of response from vendors in recent years. Effect: The School Board is out of compliance with the statute referenced above. As a result, the School Board may not have received the lowest price for the purchase of fresh and frozen produce. Recommendation: All purchases of materials and supplies in excess of the stipulated limit should be bid in accordance with the above statute. Repeat finding: No. View of Responsible Official and Planned Corrective Action: The School Board will strengthen its policies and procedures to ensure compliance with the public bid law.
2022-004 Procurement U.S. DEPARTMENT OF AGRICULTURE passed through the Louisiana Department of Education 10.553, 10.555, 10.559, 10.582 Child Nutrition Cluster COVID-19 ? Supply Chain Assistance (10.559) 2021-2022 Award Year Grant No. 2004-VJJPRTNJCKL7 Questioned Costs: None. Criteria: According to LA R.S. 38:2212.1, the School Board is required for purchases of materials and supplies exceeding the sum of $30,000 to be paid out of public funds shall be advertised and let by contract to the lowest responsible bidder who has bid according to the specifications as advertised. Universe / Population: The universe / population was eight vendors paid in excess of $25,000 by the grant program during the fiscal year ended June 30, 2022. This was a statistically valid sample. Condition: The School Board did not advertise for bid the supplies of fresh and frozen produce totaling in the amount of $89,867 paid to a vendor. Cause: The School Board did not solicit this item for bid due to lack of response from vendors in recent years. Effect: The School Board is out of compliance with the statute referenced above. As a result, the School Board may not have received the lowest price for the purchase of fresh and frozen produce. Recommendation: All purchases of materials and supplies in excess of the stipulated limit should be bid in accordance with the above statute. Repeat finding: No. View of Responsible Official and Planned Corrective Action: The School Board will strengthen its policies and procedures to ensure compliance with the public bid law.
2022-004 Procurement U.S. DEPARTMENT OF AGRICULTURE passed through the Louisiana Department of Education 10.553, 10.555, 10.559, 10.582 Child Nutrition Cluster COVID-19 ? Supply Chain Assistance (10.559) 2021-2022 Award Year Grant No. 2004-VJJPRTNJCKL7 Questioned Costs: None. Criteria: According to LA R.S. 38:2212.1, the School Board is required for purchases of materials and supplies exceeding the sum of $30,000 to be paid out of public funds shall be advertised and let by contract to the lowest responsible bidder who has bid according to the specifications as advertised. Universe / Population: The universe / population was eight vendors paid in excess of $25,000 by the grant program during the fiscal year ended June 30, 2022. This was a statistically valid sample. Condition: The School Board did not advertise for bid the supplies of fresh and frozen produce totaling in the amount of $89,867 paid to a vendor. Cause: The School Board did not solicit this item for bid due to lack of response from vendors in recent years. Effect: The School Board is out of compliance with the statute referenced above. As a result, the School Board may not have received the lowest price for the purchase of fresh and frozen produce. Recommendation: All purchases of materials and supplies in excess of the stipulated limit should be bid in accordance with the above statute. Repeat finding: No. View of Responsible Official and Planned Corrective Action: The School Board will strengthen its policies and procedures to ensure compliance with the public bid law.
2022-004 Procurement U.S. DEPARTMENT OF AGRICULTURE passed through the Louisiana Department of Education 10.553, 10.555, 10.559, 10.582 Child Nutrition Cluster COVID-19 ? Supply Chain Assistance (10.559) 2021-2022 Award Year Grant No. 2004-VJJPRTNJCKL7 Questioned Costs: None. Criteria: According to LA R.S. 38:2212.1, the School Board is required for purchases of materials and supplies exceeding the sum of $30,000 to be paid out of public funds shall be advertised and let by contract to the lowest responsible bidder who has bid according to the specifications as advertised. Universe / Population: The universe / population was eight vendors paid in excess of $25,000 by the grant program during the fiscal year ended June 30, 2022. This was a statistically valid sample. Condition: The School Board did not advertise for bid the supplies of fresh and frozen produce totaling in the amount of $89,867 paid to a vendor. Cause: The School Board did not solicit this item for bid due to lack of response from vendors in recent years. Effect: The School Board is out of compliance with the statute referenced above. As a result, the School Board may not have received the lowest price for the purchase of fresh and frozen produce. Recommendation: All purchases of materials and supplies in excess of the stipulated limit should be bid in accordance with the above statute. Repeat finding: No. View of Responsible Official and Planned Corrective Action: The School Board will strengthen its policies and procedures to ensure compliance with the public bid law.
2022-004 Procurement U.S. DEPARTMENT OF AGRICULTURE passed through the Louisiana Department of Education 10.553, 10.555, 10.559, 10.582 Child Nutrition Cluster COVID-19 ? Supply Chain Assistance (10.559) 2021-2022 Award Year Grant No. 2004-VJJPRTNJCKL7 Questioned Costs: None. Criteria: According to LA R.S. 38:2212.1, the School Board is required for purchases of materials and supplies exceeding the sum of $30,000 to be paid out of public funds shall be advertised and let by contract to the lowest responsible bidder who has bid according to the specifications as advertised. Universe / Population: The universe / population was eight vendors paid in excess of $25,000 by the grant program during the fiscal year ended June 30, 2022. This was a statistically valid sample. Condition: The School Board did not advertise for bid the supplies of fresh and frozen produce totaling in the amount of $89,867 paid to a vendor. Cause: The School Board did not solicit this item for bid due to lack of response from vendors in recent years. Effect: The School Board is out of compliance with the statute referenced above. As a result, the School Board may not have received the lowest price for the purchase of fresh and frozen produce. Recommendation: All purchases of materials and supplies in excess of the stipulated limit should be bid in accordance with the above statute. Repeat finding: No. View of Responsible Official and Planned Corrective Action: The School Board will strengthen its policies and procedures to ensure compliance with the public bid law.
2022-003 Reporting U.S. DEPARTMENT OF EDUCATION passed through the Louisiana Department of Education 84.425D, 84.425U COVID-19 ? Education Stabilization Fund (ESF) COVID-19 ? Education Stabilization Fund (ESF) 2021-2022 Award Year Grant No. 28-21-ES3I-61-396 and 28-21-ES2I-61-396 Questioned Costs: None. Criteria: The Louisiana Department of Education required the School Board to submit its final periodic expense report for the grant program to the established website by July 15, 2022. Universe / Population: The universe / population is six final periodic expense reports submitted during the fiscal year ended June 30, 2022. P&N selected one final period expense report for testing of reporting compliance requirements applicable to the program. This was a statistically valid sample. Condition: The School Board did not submit the identified final periodic expense report by the submission deadline. The periodic expense report had a submission deadline of July 15, 2022 and was submitted on December 11, 2022. Cause: The School Board lacks an established control monitoring timely submission of the periodic expense reports. Effect: Failure to comply with the reporting requirements may result in sanctions, including: losing access to grant funds as a result of the grantee?s noncompliance with its reporting requirements. Recommendation: The School Board should establish a formalized control to monitor timely submission of repots. Repeat finding: No. View of Responsible Official and Planned Corrective Action: The School Board will develop a formal process to monitor the submission of all required reports to ensure that all reports are submitted timely in compliance with the applicable requirements of grant agreements.
2022-003 Reporting U.S. DEPARTMENT OF EDUCATION passed through the Louisiana Department of Education 84.425D, 84.425U COVID-19 ? Education Stabilization Fund (ESF) COVID-19 ? Education Stabilization Fund (ESF) 2021-2022 Award Year Grant No. 28-21-ES3I-61-396 and 28-21-ES2I-61-396 Questioned Costs: None. Criteria: The Louisiana Department of Education required the School Board to submit its final periodic expense report for the grant program to the established website by July 15, 2022. Universe / Population: The universe / population is six final periodic expense reports submitted during the fiscal year ended June 30, 2022. P&N selected one final period expense report for testing of reporting compliance requirements applicable to the program. This was a statistically valid sample. Condition: The School Board did not submit the identified final periodic expense report by the submission deadline. The periodic expense report had a submission deadline of July 15, 2022 and was submitted on December 11, 2022. Cause: The School Board lacks an established control monitoring timely submission of the periodic expense reports. Effect: Failure to comply with the reporting requirements may result in sanctions, including: losing access to grant funds as a result of the grantee?s noncompliance with its reporting requirements. Recommendation: The School Board should establish a formalized control to monitor timely submission of repots. Repeat finding: No. View of Responsible Official and Planned Corrective Action: The School Board will develop a formal process to monitor the submission of all required reports to ensure that all reports are submitted timely in compliance with the applicable requirements of grant agreements.
2022-004 Procurement U.S. DEPARTMENT OF AGRICULTURE passed through the Louisiana Department of Education 10.553, 10.555, 10.559, 10.582 Child Nutrition Cluster COVID-19 ? Supply Chain Assistance (10.559) 2021-2022 Award Year Grant No. 2004-VJJPRTNJCKL7 Questioned Costs: None. Criteria: According to LA R.S. 38:2212.1, the School Board is required for purchases of materials and supplies exceeding the sum of $30,000 to be paid out of public funds shall be advertised and let by contract to the lowest responsible bidder who has bid according to the specifications as advertised. Universe / Population: The universe / population was eight vendors paid in excess of $25,000 by the grant program during the fiscal year ended June 30, 2022. This was a statistically valid sample. Condition: The School Board did not advertise for bid the supplies of fresh and frozen produce totaling in the amount of $89,867 paid to a vendor. Cause: The School Board did not solicit this item for bid due to lack of response from vendors in recent years. Effect: The School Board is out of compliance with the statute referenced above. As a result, the School Board may not have received the lowest price for the purchase of fresh and frozen produce. Recommendation: All purchases of materials and supplies in excess of the stipulated limit should be bid in accordance with the above statute. Repeat finding: No. View of Responsible Official and Planned Corrective Action: The School Board will strengthen its policies and procedures to ensure compliance with the public bid law.
2022-004 Procurement U.S. DEPARTMENT OF AGRICULTURE passed through the Louisiana Department of Education 10.553, 10.555, 10.559, 10.582 Child Nutrition Cluster COVID-19 ? Supply Chain Assistance (10.559) 2021-2022 Award Year Grant No. 2004-VJJPRTNJCKL7 Questioned Costs: None. Criteria: According to LA R.S. 38:2212.1, the School Board is required for purchases of materials and supplies exceeding the sum of $30,000 to be paid out of public funds shall be advertised and let by contract to the lowest responsible bidder who has bid according to the specifications as advertised. Universe / Population: The universe / population was eight vendors paid in excess of $25,000 by the grant program during the fiscal year ended June 30, 2022. This was a statistically valid sample. Condition: The School Board did not advertise for bid the supplies of fresh and frozen produce totaling in the amount of $89,867 paid to a vendor. Cause: The School Board did not solicit this item for bid due to lack of response from vendors in recent years. Effect: The School Board is out of compliance with the statute referenced above. As a result, the School Board may not have received the lowest price for the purchase of fresh and frozen produce. Recommendation: All purchases of materials and supplies in excess of the stipulated limit should be bid in accordance with the above statute. Repeat finding: No. View of Responsible Official and Planned Corrective Action: The School Board will strengthen its policies and procedures to ensure compliance with the public bid law.
2022-004 Procurement U.S. DEPARTMENT OF AGRICULTURE passed through the Louisiana Department of Education 10.553, 10.555, 10.559, 10.582 Child Nutrition Cluster COVID-19 ? Supply Chain Assistance (10.559) 2021-2022 Award Year Grant No. 2004-VJJPRTNJCKL7 Questioned Costs: None. Criteria: According to LA R.S. 38:2212.1, the School Board is required for purchases of materials and supplies exceeding the sum of $30,000 to be paid out of public funds shall be advertised and let by contract to the lowest responsible bidder who has bid according to the specifications as advertised. Universe / Population: The universe / population was eight vendors paid in excess of $25,000 by the grant program during the fiscal year ended June 30, 2022. This was a statistically valid sample. Condition: The School Board did not advertise for bid the supplies of fresh and frozen produce totaling in the amount of $89,867 paid to a vendor. Cause: The School Board did not solicit this item for bid due to lack of response from vendors in recent years. Effect: The School Board is out of compliance with the statute referenced above. As a result, the School Board may not have received the lowest price for the purchase of fresh and frozen produce. Recommendation: All purchases of materials and supplies in excess of the stipulated limit should be bid in accordance with the above statute. Repeat finding: No. View of Responsible Official and Planned Corrective Action: The School Board will strengthen its policies and procedures to ensure compliance with the public bid law.
2022-004 Procurement U.S. DEPARTMENT OF AGRICULTURE passed through the Louisiana Department of Education 10.553, 10.555, 10.559, 10.582 Child Nutrition Cluster COVID-19 ? Supply Chain Assistance (10.559) 2021-2022 Award Year Grant No. 2004-VJJPRTNJCKL7 Questioned Costs: None. Criteria: According to LA R.S. 38:2212.1, the School Board is required for purchases of materials and supplies exceeding the sum of $30,000 to be paid out of public funds shall be advertised and let by contract to the lowest responsible bidder who has bid according to the specifications as advertised. Universe / Population: The universe / population was eight vendors paid in excess of $25,000 by the grant program during the fiscal year ended June 30, 2022. This was a statistically valid sample. Condition: The School Board did not advertise for bid the supplies of fresh and frozen produce totaling in the amount of $89,867 paid to a vendor. Cause: The School Board did not solicit this item for bid due to lack of response from vendors in recent years. Effect: The School Board is out of compliance with the statute referenced above. As a result, the School Board may not have received the lowest price for the purchase of fresh and frozen produce. Recommendation: All purchases of materials and supplies in excess of the stipulated limit should be bid in accordance with the above statute. Repeat finding: No. View of Responsible Official and Planned Corrective Action: The School Board will strengthen its policies and procedures to ensure compliance with the public bid law.
2022-004 Procurement U.S. DEPARTMENT OF AGRICULTURE passed through the Louisiana Department of Education 10.553, 10.555, 10.559, 10.582 Child Nutrition Cluster COVID-19 ? Supply Chain Assistance (10.559) 2021-2022 Award Year Grant No. 2004-VJJPRTNJCKL7 Questioned Costs: None. Criteria: According to LA R.S. 38:2212.1, the School Board is required for purchases of materials and supplies exceeding the sum of $30,000 to be paid out of public funds shall be advertised and let by contract to the lowest responsible bidder who has bid according to the specifications as advertised. Universe / Population: The universe / population was eight vendors paid in excess of $25,000 by the grant program during the fiscal year ended June 30, 2022. This was a statistically valid sample. Condition: The School Board did not advertise for bid the supplies of fresh and frozen produce totaling in the amount of $89,867 paid to a vendor. Cause: The School Board did not solicit this item for bid due to lack of response from vendors in recent years. Effect: The School Board is out of compliance with the statute referenced above. As a result, the School Board may not have received the lowest price for the purchase of fresh and frozen produce. Recommendation: All purchases of materials and supplies in excess of the stipulated limit should be bid in accordance with the above statute. Repeat finding: No. View of Responsible Official and Planned Corrective Action: The School Board will strengthen its policies and procedures to ensure compliance with the public bid law.
2022-004 Procurement U.S. DEPARTMENT OF AGRICULTURE passed through the Louisiana Department of Education 10.553, 10.555, 10.559, 10.582 Child Nutrition Cluster COVID-19 ? Supply Chain Assistance (10.559) 2021-2022 Award Year Grant No. 2004-VJJPRTNJCKL7 Questioned Costs: None. Criteria: According to LA R.S. 38:2212.1, the School Board is required for purchases of materials and supplies exceeding the sum of $30,000 to be paid out of public funds shall be advertised and let by contract to the lowest responsible bidder who has bid according to the specifications as advertised. Universe / Population: The universe / population was eight vendors paid in excess of $25,000 by the grant program during the fiscal year ended June 30, 2022. This was a statistically valid sample. Condition: The School Board did not advertise for bid the supplies of fresh and frozen produce totaling in the amount of $89,867 paid to a vendor. Cause: The School Board did not solicit this item for bid due to lack of response from vendors in recent years. Effect: The School Board is out of compliance with the statute referenced above. As a result, the School Board may not have received the lowest price for the purchase of fresh and frozen produce. Recommendation: All purchases of materials and supplies in excess of the stipulated limit should be bid in accordance with the above statute. Repeat finding: No. View of Responsible Official and Planned Corrective Action: The School Board will strengthen its policies and procedures to ensure compliance with the public bid law.
2022-004 Procurement U.S. DEPARTMENT OF AGRICULTURE passed through the Louisiana Department of Education 10.553, 10.555, 10.559, 10.582 Child Nutrition Cluster COVID-19 ? Supply Chain Assistance (10.559) 2021-2022 Award Year Grant No. 2004-VJJPRTNJCKL7 Questioned Costs: None. Criteria: According to LA R.S. 38:2212.1, the School Board is required for purchases of materials and supplies exceeding the sum of $30,000 to be paid out of public funds shall be advertised and let by contract to the lowest responsible bidder who has bid according to the specifications as advertised. Universe / Population: The universe / population was eight vendors paid in excess of $25,000 by the grant program during the fiscal year ended June 30, 2022. This was a statistically valid sample. Condition: The School Board did not advertise for bid the supplies of fresh and frozen produce totaling in the amount of $89,867 paid to a vendor. Cause: The School Board did not solicit this item for bid due to lack of response from vendors in recent years. Effect: The School Board is out of compliance with the statute referenced above. As a result, the School Board may not have received the lowest price for the purchase of fresh and frozen produce. Recommendation: All purchases of materials and supplies in excess of the stipulated limit should be bid in accordance with the above statute. Repeat finding: No. View of Responsible Official and Planned Corrective Action: The School Board will strengthen its policies and procedures to ensure compliance with the public bid law.
2022-003 Reporting U.S. DEPARTMENT OF EDUCATION passed through the Louisiana Department of Education 84.425D, 84.425U COVID-19 ? Education Stabilization Fund (ESF) COVID-19 ? Education Stabilization Fund (ESF) 2021-2022 Award Year Grant No. 28-21-ES3I-61-396 and 28-21-ES2I-61-396 Questioned Costs: None. Criteria: The Louisiana Department of Education required the School Board to submit its final periodic expense report for the grant program to the established website by July 15, 2022. Universe / Population: The universe / population is six final periodic expense reports submitted during the fiscal year ended June 30, 2022. P&N selected one final period expense report for testing of reporting compliance requirements applicable to the program. This was a statistically valid sample. Condition: The School Board did not submit the identified final periodic expense report by the submission deadline. The periodic expense report had a submission deadline of July 15, 2022 and was submitted on December 11, 2022. Cause: The School Board lacks an established control monitoring timely submission of the periodic expense reports. Effect: Failure to comply with the reporting requirements may result in sanctions, including: losing access to grant funds as a result of the grantee?s noncompliance with its reporting requirements. Recommendation: The School Board should establish a formalized control to monitor timely submission of repots. Repeat finding: No. View of Responsible Official and Planned Corrective Action: The School Board will develop a formal process to monitor the submission of all required reports to ensure that all reports are submitted timely in compliance with the applicable requirements of grant agreements.
2022-003 Reporting U.S. DEPARTMENT OF EDUCATION passed through the Louisiana Department of Education 84.425D, 84.425U COVID-19 ? Education Stabilization Fund (ESF) COVID-19 ? Education Stabilization Fund (ESF) 2021-2022 Award Year Grant No. 28-21-ES3I-61-396 and 28-21-ES2I-61-396 Questioned Costs: None. Criteria: The Louisiana Department of Education required the School Board to submit its final periodic expense report for the grant program to the established website by July 15, 2022. Universe / Population: The universe / population is six final periodic expense reports submitted during the fiscal year ended June 30, 2022. P&N selected one final period expense report for testing of reporting compliance requirements applicable to the program. This was a statistically valid sample. Condition: The School Board did not submit the identified final periodic expense report by the submission deadline. The periodic expense report had a submission deadline of July 15, 2022 and was submitted on December 11, 2022. Cause: The School Board lacks an established control monitoring timely submission of the periodic expense reports. Effect: Failure to comply with the reporting requirements may result in sanctions, including: losing access to grant funds as a result of the grantee?s noncompliance with its reporting requirements. Recommendation: The School Board should establish a formalized control to monitor timely submission of repots. Repeat finding: No. View of Responsible Official and Planned Corrective Action: The School Board will develop a formal process to monitor the submission of all required reports to ensure that all reports are submitted timely in compliance with the applicable requirements of grant agreements.