FAC Explorer

Audit 47421

FY End
2022-06-30
Total Expended
$9.40M
Findings
12
Programs
19
Organization: Pointe Coupee Parish School Board (LA)
Year: 2022 Accepted: 2023-02-01
Auditor: Postlethwaite & Netterville

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
50714 2022-001 Significant Deficiency Yes J
50715 2022-001 Significant Deficiency Yes J
50716 2022-001 Significant Deficiency Yes J
50717 2022-001 Significant Deficiency Yes J
50718 2022-001 Significant Deficiency Yes J
50719 2022-001 Significant Deficiency Yes J
627156 2022-001 Significant Deficiency Yes J
627157 2022-001 Significant Deficiency Yes J
627158 2022-001 Significant Deficiency Yes J
627159 2022-001 Significant Deficiency Yes J
627160 2022-001 Significant Deficiency Yes J
627161 2022-001 Significant Deficiency Yes J

Programs

ALN Program Spent Major Findings
93.600 Head Start $906,315 - 0
10.553 School Breakfast Program $513,258 Yes 1
84.287 Twenty-First Century Community Learning Centers $510,195 - 0
32.009 Emergency Connectivity Fund Program $245,200 - 0
84.010 Title I Grants to Local Educational Agencies $199,162 Yes 0
84.367 Improving Teacher Quality State Grants $141,124 - 0
84.371 Striving Readers $128,145 - 0
93.558 Temporary Assistance for Needy Families $100,750 - 0
84.358 Rural Education $64,295 - 0
10.559 Summer Food Service Program for Children $48,618 Yes 1
84.173 Special Education_preschool Grants $38,978 - 0
84.027 Special Education_grants to States $35,550 - 0
84.424 Student Support and Academic Enrichment Program $34,099 - 0
84.425 Education Stabilization Fund $28,856 Yes 0
10.555 National School Lunch Program $28,841 Yes 1
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $27,361 - 0
84.048 Career and Technical Education -- Basic Grants to States $19,603 - 0
93.575 Child Care and Development Block Grant $15,696 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $4,747 - 0

Contacts

Name Title Type
M45NBXLL5UL3 Stephen Langlois Auditee
2256388674 Rodney Combs Auditor
No contacts on file

Notes to SEFA

Title: Food Distribution Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Pointe Coupee 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: During the year ended June 30, 2022, the Pointe Coupee Parish School Board did not elect to use the 10% de minimus cost rate as covered in ?200.414 of the Uniform Guidance. Non-monetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed. At June 30, 2022, the organization had food commodities totaling $91,163 in inventory. The value of commodities received and used during the period ended June 30, 2022 totaled $152,867.
Title: Amounts Passed Through to Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Pointe Coupee 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: During the year ended June 30, 2022, the Pointe Coupee Parish School Board did not elect to use the 10% de minimus cost rate as covered in ?200.414 of the Uniform Guidance. During the year ended June 30, 2022, the Pointe Coupee Parish School Board did not pass through any federal funding to subrecipients
Title: Reconciliation to the Basic Financial Statements Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Pointe Coupee 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: During the year ended June 30, 2022, the Pointe Coupee Parish School Board did not elect to use the 10% de minimus cost rate as covered in ?200.414 of the Uniform Guidance. Reconciliation of the Schedule of Expenditures of Federal Awards (SEFA) to the Financial StatementsTotal Federal Revenues$ 9,396,388Total Federal Expenditures - SEFA$ 9,396,388

Finding Details

Finding 2022-001
2022-001 Program Income U.S. DEPARTMENT OF AGRICULTURE passed through the Louisiana Department of Education 10.553, 10.555, 10.559 Child Nutrition Cluster COVID-19 ? National School Lunch Program (10.555) 2021-2022 Award Year Grant No. 2004-023790207 Criteria: The Net Cash Resources should be below the 3 Months? Average Expenses for the federal program. Condition: The School Board maintained Net Cash Resources in excess of the 3 Months? Average Expenses at June 30, 2022. Cause: The School Board did not properly monitor and make adjustments to its Net Cash Resources and expenses. Effect: The School Board is not in compliance with the requirement to maintain Net Cash Resources below the 3 Months? Average of expenses. Questioned Costs: None. Recommendation: The School Board should take corrective steps to reduce its Net Cash Resources to no more than the 3 Months? Average Expenses and develop a timeframe for making such reduction. Repeat Finding: Yes. View of Responsible Official: We have been and are budgeting to spend more money in 2023 than we have collected or will collect in revenues. We are anticipating a deficit in 2023 for the Child Nutrition Program. This will cause our Net Cash Resources to decrease.
Finding 2022-001
2022-001 Program Income U.S. DEPARTMENT OF AGRICULTURE passed through the Louisiana Department of Education 10.553, 10.555, 10.559 Child Nutrition Cluster COVID-19 ? National School Lunch Program (10.555) 2021-2022 Award Year Grant No. 2004-023790207 Criteria: The Net Cash Resources should be below the 3 Months? Average Expenses for the federal program. Condition: The School Board maintained Net Cash Resources in excess of the 3 Months? Average Expenses at June 30, 2022. Cause: The School Board did not properly monitor and make adjustments to its Net Cash Resources and expenses. Effect: The School Board is not in compliance with the requirement to maintain Net Cash Resources below the 3 Months? Average of expenses. Questioned Costs: None. Recommendation: The School Board should take corrective steps to reduce its Net Cash Resources to no more than the 3 Months? Average Expenses and develop a timeframe for making such reduction. Repeat Finding: Yes. View of Responsible Official: We have been and are budgeting to spend more money in 2023 than we have collected or will collect in revenues. We are anticipating a deficit in 2023 for the Child Nutrition Program. This will cause our Net Cash Resources to decrease.
Finding 2022-001
2022-001 Program Income U.S. DEPARTMENT OF AGRICULTURE passed through the Louisiana Department of Education 10.553, 10.555, 10.559 Child Nutrition Cluster COVID-19 ? National School Lunch Program (10.555) 2021-2022 Award Year Grant No. 2004-023790207 Criteria: The Net Cash Resources should be below the 3 Months? Average Expenses for the federal program. Condition: The School Board maintained Net Cash Resources in excess of the 3 Months? Average Expenses at June 30, 2022. Cause: The School Board did not properly monitor and make adjustments to its Net Cash Resources and expenses. Effect: The School Board is not in compliance with the requirement to maintain Net Cash Resources below the 3 Months? Average of expenses. Questioned Costs: None. Recommendation: The School Board should take corrective steps to reduce its Net Cash Resources to no more than the 3 Months? Average Expenses and develop a timeframe for making such reduction. Repeat Finding: Yes. View of Responsible Official: We have been and are budgeting to spend more money in 2023 than we have collected or will collect in revenues. We are anticipating a deficit in 2023 for the Child Nutrition Program. This will cause our Net Cash Resources to decrease.
Finding 2022-001
2022-001 Program Income U.S. DEPARTMENT OF AGRICULTURE passed through the Louisiana Department of Education 10.553, 10.555, 10.559 Child Nutrition Cluster COVID-19 ? National School Lunch Program (10.555) 2021-2022 Award Year Grant No. 2004-023790207 Criteria: The Net Cash Resources should be below the 3 Months? Average Expenses for the federal program. Condition: The School Board maintained Net Cash Resources in excess of the 3 Months? Average Expenses at June 30, 2022. Cause: The School Board did not properly monitor and make adjustments to its Net Cash Resources and expenses. Effect: The School Board is not in compliance with the requirement to maintain Net Cash Resources below the 3 Months? Average of expenses. Questioned Costs: None. Recommendation: The School Board should take corrective steps to reduce its Net Cash Resources to no more than the 3 Months? Average Expenses and develop a timeframe for making such reduction. Repeat Finding: Yes. View of Responsible Official: We have been and are budgeting to spend more money in 2023 than we have collected or will collect in revenues. We are anticipating a deficit in 2023 for the Child Nutrition Program. This will cause our Net Cash Resources to decrease.
Finding 2022-001
2022-001 Program Income U.S. DEPARTMENT OF AGRICULTURE passed through the Louisiana Department of Education 10.553, 10.555, 10.559 Child Nutrition Cluster COVID-19 ? National School Lunch Program (10.555) 2021-2022 Award Year Grant No. 2004-023790207 Criteria: The Net Cash Resources should be below the 3 Months? Average Expenses for the federal program. Condition: The School Board maintained Net Cash Resources in excess of the 3 Months? Average Expenses at June 30, 2022. Cause: The School Board did not properly monitor and make adjustments to its Net Cash Resources and expenses. Effect: The School Board is not in compliance with the requirement to maintain Net Cash Resources below the 3 Months? Average of expenses. Questioned Costs: None. Recommendation: The School Board should take corrective steps to reduce its Net Cash Resources to no more than the 3 Months? Average Expenses and develop a timeframe for making such reduction. Repeat Finding: Yes. View of Responsible Official: We have been and are budgeting to spend more money in 2023 than we have collected or will collect in revenues. We are anticipating a deficit in 2023 for the Child Nutrition Program. This will cause our Net Cash Resources to decrease.
Finding 2022-001
2022-001 Program Income U.S. DEPARTMENT OF AGRICULTURE passed through the Louisiana Department of Education 10.553, 10.555, 10.559 Child Nutrition Cluster COVID-19 ? National School Lunch Program (10.555) 2021-2022 Award Year Grant No. 2004-023790207 Criteria: The Net Cash Resources should be below the 3 Months? Average Expenses for the federal program. Condition: The School Board maintained Net Cash Resources in excess of the 3 Months? Average Expenses at June 30, 2022. Cause: The School Board did not properly monitor and make adjustments to its Net Cash Resources and expenses. Effect: The School Board is not in compliance with the requirement to maintain Net Cash Resources below the 3 Months? Average of expenses. Questioned Costs: None. Recommendation: The School Board should take corrective steps to reduce its Net Cash Resources to no more than the 3 Months? Average Expenses and develop a timeframe for making such reduction. Repeat Finding: Yes. View of Responsible Official: We have been and are budgeting to spend more money in 2023 than we have collected or will collect in revenues. We are anticipating a deficit in 2023 for the Child Nutrition Program. This will cause our Net Cash Resources to decrease.
Finding 2022-001
2022-001 Program Income U.S. DEPARTMENT OF AGRICULTURE passed through the Louisiana Department of Education 10.553, 10.555, 10.559 Child Nutrition Cluster COVID-19 ? National School Lunch Program (10.555) 2021-2022 Award Year Grant No. 2004-023790207 Criteria: The Net Cash Resources should be below the 3 Months? Average Expenses for the federal program. Condition: The School Board maintained Net Cash Resources in excess of the 3 Months? Average Expenses at June 30, 2022. Cause: The School Board did not properly monitor and make adjustments to its Net Cash Resources and expenses. Effect: The School Board is not in compliance with the requirement to maintain Net Cash Resources below the 3 Months? Average of expenses. Questioned Costs: None. Recommendation: The School Board should take corrective steps to reduce its Net Cash Resources to no more than the 3 Months? Average Expenses and develop a timeframe for making such reduction. Repeat Finding: Yes. View of Responsible Official: We have been and are budgeting to spend more money in 2023 than we have collected or will collect in revenues. We are anticipating a deficit in 2023 for the Child Nutrition Program. This will cause our Net Cash Resources to decrease.
Finding 2022-001
2022-001 Program Income U.S. DEPARTMENT OF AGRICULTURE passed through the Louisiana Department of Education 10.553, 10.555, 10.559 Child Nutrition Cluster COVID-19 ? National School Lunch Program (10.555) 2021-2022 Award Year Grant No. 2004-023790207 Criteria: The Net Cash Resources should be below the 3 Months? Average Expenses for the federal program. Condition: The School Board maintained Net Cash Resources in excess of the 3 Months? Average Expenses at June 30, 2022. Cause: The School Board did not properly monitor and make adjustments to its Net Cash Resources and expenses. Effect: The School Board is not in compliance with the requirement to maintain Net Cash Resources below the 3 Months? Average of expenses. Questioned Costs: None. Recommendation: The School Board should take corrective steps to reduce its Net Cash Resources to no more than the 3 Months? Average Expenses and develop a timeframe for making such reduction. Repeat Finding: Yes. View of Responsible Official: We have been and are budgeting to spend more money in 2023 than we have collected or will collect in revenues. We are anticipating a deficit in 2023 for the Child Nutrition Program. This will cause our Net Cash Resources to decrease.
Finding 2022-001
2022-001 Program Income U.S. DEPARTMENT OF AGRICULTURE passed through the Louisiana Department of Education 10.553, 10.555, 10.559 Child Nutrition Cluster COVID-19 ? National School Lunch Program (10.555) 2021-2022 Award Year Grant No. 2004-023790207 Criteria: The Net Cash Resources should be below the 3 Months? Average Expenses for the federal program. Condition: The School Board maintained Net Cash Resources in excess of the 3 Months? Average Expenses at June 30, 2022. Cause: The School Board did not properly monitor and make adjustments to its Net Cash Resources and expenses. Effect: The School Board is not in compliance with the requirement to maintain Net Cash Resources below the 3 Months? Average of expenses. Questioned Costs: None. Recommendation: The School Board should take corrective steps to reduce its Net Cash Resources to no more than the 3 Months? Average Expenses and develop a timeframe for making such reduction. Repeat Finding: Yes. View of Responsible Official: We have been and are budgeting to spend more money in 2023 than we have collected or will collect in revenues. We are anticipating a deficit in 2023 for the Child Nutrition Program. This will cause our Net Cash Resources to decrease.
Finding 2022-001
2022-001 Program Income U.S. DEPARTMENT OF AGRICULTURE passed through the Louisiana Department of Education 10.553, 10.555, 10.559 Child Nutrition Cluster COVID-19 ? National School Lunch Program (10.555) 2021-2022 Award Year Grant No. 2004-023790207 Criteria: The Net Cash Resources should be below the 3 Months? Average Expenses for the federal program. Condition: The School Board maintained Net Cash Resources in excess of the 3 Months? Average Expenses at June 30, 2022. Cause: The School Board did not properly monitor and make adjustments to its Net Cash Resources and expenses. Effect: The School Board is not in compliance with the requirement to maintain Net Cash Resources below the 3 Months? Average of expenses. Questioned Costs: None. Recommendation: The School Board should take corrective steps to reduce its Net Cash Resources to no more than the 3 Months? Average Expenses and develop a timeframe for making such reduction. Repeat Finding: Yes. View of Responsible Official: We have been and are budgeting to spend more money in 2023 than we have collected or will collect in revenues. We are anticipating a deficit in 2023 for the Child Nutrition Program. This will cause our Net Cash Resources to decrease.
Finding 2022-001
2022-001 Program Income U.S. DEPARTMENT OF AGRICULTURE passed through the Louisiana Department of Education 10.553, 10.555, 10.559 Child Nutrition Cluster COVID-19 ? National School Lunch Program (10.555) 2021-2022 Award Year Grant No. 2004-023790207 Criteria: The Net Cash Resources should be below the 3 Months? Average Expenses for the federal program. Condition: The School Board maintained Net Cash Resources in excess of the 3 Months? Average Expenses at June 30, 2022. Cause: The School Board did not properly monitor and make adjustments to its Net Cash Resources and expenses. Effect: The School Board is not in compliance with the requirement to maintain Net Cash Resources below the 3 Months? Average of expenses. Questioned Costs: None. Recommendation: The School Board should take corrective steps to reduce its Net Cash Resources to no more than the 3 Months? Average Expenses and develop a timeframe for making such reduction. Repeat Finding: Yes. View of Responsible Official: We have been and are budgeting to spend more money in 2023 than we have collected or will collect in revenues. We are anticipating a deficit in 2023 for the Child Nutrition Program. This will cause our Net Cash Resources to decrease.
Finding 2022-001
2022-001 Program Income U.S. DEPARTMENT OF AGRICULTURE passed through the Louisiana Department of Education 10.553, 10.555, 10.559 Child Nutrition Cluster COVID-19 ? National School Lunch Program (10.555) 2021-2022 Award Year Grant No. 2004-023790207 Criteria: The Net Cash Resources should be below the 3 Months? Average Expenses for the federal program. Condition: The School Board maintained Net Cash Resources in excess of the 3 Months? Average Expenses at June 30, 2022. Cause: The School Board did not properly monitor and make adjustments to its Net Cash Resources and expenses. Effect: The School Board is not in compliance with the requirement to maintain Net Cash Resources below the 3 Months? Average of expenses. Questioned Costs: None. Recommendation: The School Board should take corrective steps to reduce its Net Cash Resources to no more than the 3 Months? Average Expenses and develop a timeframe for making such reduction. Repeat Finding: Yes. View of Responsible Official: We have been and are budgeting to spend more money in 2023 than we have collected or will collect in revenues. We are anticipating a deficit in 2023 for the Child Nutrition Program. This will cause our Net Cash Resources to decrease.