Audit 48116

FY End
2022-06-30
Total Expended
$19.98M
Findings
16
Programs
14
Organization: St. Mary Parish School Board (LA)
Year: 2022 Accepted: 2023-01-05

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
50222 2022-001 - - I
50223 2022-001 - - I
50224 2022-001 - - I
50225 2022-001 - - I
50226 2022-001 - - I
50227 2022-001 - - I
50228 2022-001 - - I
50229 2022-001 - - I
626664 2022-001 - - I
626665 2022-001 - - I
626666 2022-001 - - I
626667 2022-001 - - I
626668 2022-001 - - I
626669 2022-001 - - I
626670 2022-001 - - I
626671 2022-001 - - I

Programs

Contacts

Name Title Type
X7MHMWL6L2R3 Alton Perry, CPA Auditee
3378369661 Chris A. Miller, CPA Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The above schedule of expenditures of federal awards includes the federal grant activity of the St. Mary Parish School Board under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of OMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the St. Mary Parish School Board, it is not intended to and does not present the financial position or changes in net assets of the Entity.
Title: NATIONAL SCHOOL LUNCH PROGRAM NON-CASH ASSISTANCE Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Non-cash assistance is reported in the schedule at the fair market value of the USDA commodities received and disbursed.

Finding Details

2022-001 Noncompliance with the Louisiana Public Bid Law Criteria: Louisiana R.S. 38:2224 requires an affidavit attesting that a public contract was not secured through employment or payment of solicitor must be obtained by the contracting entity (the School Board). The law applies to all architects, landscape architects, engineers, contractors, subcontractors, or any person, corporation, firm, association, or other organization receiving value for services rendered in connection with a contract for the construction, alteration or demolition of a public building or project. Condition: The School Board did not obtain an affidavit as described above prior to accepting the bid and commencing construction for a public works contract. Cause: Failure to properly monitor the bidding process for public works led to this condition. Effect: Because the required affidavit was not obtained during the bid/award process, the School Board is not in compliance with the Louisiana Public Bid Law. Recommendation: We recommend that all required bid documents, including affidavits and agreements, be included during the bidding/award process for the execution of public works contracts.
2022-001 Noncompliance with the Louisiana Public Bid Law Criteria: Louisiana R.S. 38:2224 requires an affidavit attesting that a public contract was not secured through employment or payment of solicitor must be obtained by the contracting entity (the School Board). The law applies to all architects, landscape architects, engineers, contractors, subcontractors, or any person, corporation, firm, association, or other organization receiving value for services rendered in connection with a contract for the construction, alteration or demolition of a public building or project. Condition: The School Board did not obtain an affidavit as described above prior to accepting the bid and commencing construction for a public works contract. Cause: Failure to properly monitor the bidding process for public works led to this condition. Effect: Because the required affidavit was not obtained during the bid/award process, the School Board is not in compliance with the Louisiana Public Bid Law. Recommendation: We recommend that all required bid documents, including affidavits and agreements, be included during the bidding/award process for the execution of public works contracts.
2022-001 Noncompliance with the Louisiana Public Bid Law Criteria: Louisiana R.S. 38:2224 requires an affidavit attesting that a public contract was not secured through employment or payment of solicitor must be obtained by the contracting entity (the School Board). The law applies to all architects, landscape architects, engineers, contractors, subcontractors, or any person, corporation, firm, association, or other organization receiving value for services rendered in connection with a contract for the construction, alteration or demolition of a public building or project. Condition: The School Board did not obtain an affidavit as described above prior to accepting the bid and commencing construction for a public works contract. Cause: Failure to properly monitor the bidding process for public works led to this condition. Effect: Because the required affidavit was not obtained during the bid/award process, the School Board is not in compliance with the Louisiana Public Bid Law. Recommendation: We recommend that all required bid documents, including affidavits and agreements, be included during the bidding/award process for the execution of public works contracts.
2022-001 Noncompliance with the Louisiana Public Bid Law Criteria: Louisiana R.S. 38:2224 requires an affidavit attesting that a public contract was not secured through employment or payment of solicitor must be obtained by the contracting entity (the School Board). The law applies to all architects, landscape architects, engineers, contractors, subcontractors, or any person, corporation, firm, association, or other organization receiving value for services rendered in connection with a contract for the construction, alteration or demolition of a public building or project. Condition: The School Board did not obtain an affidavit as described above prior to accepting the bid and commencing construction for a public works contract. Cause: Failure to properly monitor the bidding process for public works led to this condition. Effect: Because the required affidavit was not obtained during the bid/award process, the School Board is not in compliance with the Louisiana Public Bid Law. Recommendation: We recommend that all required bid documents, including affidavits and agreements, be included during the bidding/award process for the execution of public works contracts.
2022-001 Noncompliance with the Louisiana Public Bid Law Criteria: Louisiana R.S. 38:2224 requires an affidavit attesting that a public contract was not secured through employment or payment of solicitor must be obtained by the contracting entity (the School Board). The law applies to all architects, landscape architects, engineers, contractors, subcontractors, or any person, corporation, firm, association, or other organization receiving value for services rendered in connection with a contract for the construction, alteration or demolition of a public building or project. Condition: The School Board did not obtain an affidavit as described above prior to accepting the bid and commencing construction for a public works contract. Cause: Failure to properly monitor the bidding process for public works led to this condition. Effect: Because the required affidavit was not obtained during the bid/award process, the School Board is not in compliance with the Louisiana Public Bid Law. Recommendation: We recommend that all required bid documents, including affidavits and agreements, be included during the bidding/award process for the execution of public works contracts.
2022-001 Noncompliance with the Louisiana Public Bid Law Criteria: Louisiana R.S. 38:2224 requires an affidavit attesting that a public contract was not secured through employment or payment of solicitor must be obtained by the contracting entity (the School Board). The law applies to all architects, landscape architects, engineers, contractors, subcontractors, or any person, corporation, firm, association, or other organization receiving value for services rendered in connection with a contract for the construction, alteration or demolition of a public building or project. Condition: The School Board did not obtain an affidavit as described above prior to accepting the bid and commencing construction for a public works contract. Cause: Failure to properly monitor the bidding process for public works led to this condition. Effect: Because the required affidavit was not obtained during the bid/award process, the School Board is not in compliance with the Louisiana Public Bid Law. Recommendation: We recommend that all required bid documents, including affidavits and agreements, be included during the bidding/award process for the execution of public works contracts.
2022-001 Noncompliance with the Louisiana Public Bid Law Criteria: Louisiana R.S. 38:2224 requires an affidavit attesting that a public contract was not secured through employment or payment of solicitor must be obtained by the contracting entity (the School Board). The law applies to all architects, landscape architects, engineers, contractors, subcontractors, or any person, corporation, firm, association, or other organization receiving value for services rendered in connection with a contract for the construction, alteration or demolition of a public building or project. Condition: The School Board did not obtain an affidavit as described above prior to accepting the bid and commencing construction for a public works contract. Cause: Failure to properly monitor the bidding process for public works led to this condition. Effect: Because the required affidavit was not obtained during the bid/award process, the School Board is not in compliance with the Louisiana Public Bid Law. Recommendation: We recommend that all required bid documents, including affidavits and agreements, be included during the bidding/award process for the execution of public works contracts.
2022-001 Noncompliance with the Louisiana Public Bid Law Criteria: Louisiana R.S. 38:2224 requires an affidavit attesting that a public contract was not secured through employment or payment of solicitor must be obtained by the contracting entity (the School Board). The law applies to all architects, landscape architects, engineers, contractors, subcontractors, or any person, corporation, firm, association, or other organization receiving value for services rendered in connection with a contract for the construction, alteration or demolition of a public building or project. Condition: The School Board did not obtain an affidavit as described above prior to accepting the bid and commencing construction for a public works contract. Cause: Failure to properly monitor the bidding process for public works led to this condition. Effect: Because the required affidavit was not obtained during the bid/award process, the School Board is not in compliance with the Louisiana Public Bid Law. Recommendation: We recommend that all required bid documents, including affidavits and agreements, be included during the bidding/award process for the execution of public works contracts.
2022-001 Noncompliance with the Louisiana Public Bid Law Criteria: Louisiana R.S. 38:2224 requires an affidavit attesting that a public contract was not secured through employment or payment of solicitor must be obtained by the contracting entity (the School Board). The law applies to all architects, landscape architects, engineers, contractors, subcontractors, or any person, corporation, firm, association, or other organization receiving value for services rendered in connection with a contract for the construction, alteration or demolition of a public building or project. Condition: The School Board did not obtain an affidavit as described above prior to accepting the bid and commencing construction for a public works contract. Cause: Failure to properly monitor the bidding process for public works led to this condition. Effect: Because the required affidavit was not obtained during the bid/award process, the School Board is not in compliance with the Louisiana Public Bid Law. Recommendation: We recommend that all required bid documents, including affidavits and agreements, be included during the bidding/award process for the execution of public works contracts.
2022-001 Noncompliance with the Louisiana Public Bid Law Criteria: Louisiana R.S. 38:2224 requires an affidavit attesting that a public contract was not secured through employment or payment of solicitor must be obtained by the contracting entity (the School Board). The law applies to all architects, landscape architects, engineers, contractors, subcontractors, or any person, corporation, firm, association, or other organization receiving value for services rendered in connection with a contract for the construction, alteration or demolition of a public building or project. Condition: The School Board did not obtain an affidavit as described above prior to accepting the bid and commencing construction for a public works contract. Cause: Failure to properly monitor the bidding process for public works led to this condition. Effect: Because the required affidavit was not obtained during the bid/award process, the School Board is not in compliance with the Louisiana Public Bid Law. Recommendation: We recommend that all required bid documents, including affidavits and agreements, be included during the bidding/award process for the execution of public works contracts.
2022-001 Noncompliance with the Louisiana Public Bid Law Criteria: Louisiana R.S. 38:2224 requires an affidavit attesting that a public contract was not secured through employment or payment of solicitor must be obtained by the contracting entity (the School Board). The law applies to all architects, landscape architects, engineers, contractors, subcontractors, or any person, corporation, firm, association, or other organization receiving value for services rendered in connection with a contract for the construction, alteration or demolition of a public building or project. Condition: The School Board did not obtain an affidavit as described above prior to accepting the bid and commencing construction for a public works contract. Cause: Failure to properly monitor the bidding process for public works led to this condition. Effect: Because the required affidavit was not obtained during the bid/award process, the School Board is not in compliance with the Louisiana Public Bid Law. Recommendation: We recommend that all required bid documents, including affidavits and agreements, be included during the bidding/award process for the execution of public works contracts.
2022-001 Noncompliance with the Louisiana Public Bid Law Criteria: Louisiana R.S. 38:2224 requires an affidavit attesting that a public contract was not secured through employment or payment of solicitor must be obtained by the contracting entity (the School Board). The law applies to all architects, landscape architects, engineers, contractors, subcontractors, or any person, corporation, firm, association, or other organization receiving value for services rendered in connection with a contract for the construction, alteration or demolition of a public building or project. Condition: The School Board did not obtain an affidavit as described above prior to accepting the bid and commencing construction for a public works contract. Cause: Failure to properly monitor the bidding process for public works led to this condition. Effect: Because the required affidavit was not obtained during the bid/award process, the School Board is not in compliance with the Louisiana Public Bid Law. Recommendation: We recommend that all required bid documents, including affidavits and agreements, be included during the bidding/award process for the execution of public works contracts.
2022-001 Noncompliance with the Louisiana Public Bid Law Criteria: Louisiana R.S. 38:2224 requires an affidavit attesting that a public contract was not secured through employment or payment of solicitor must be obtained by the contracting entity (the School Board). The law applies to all architects, landscape architects, engineers, contractors, subcontractors, or any person, corporation, firm, association, or other organization receiving value for services rendered in connection with a contract for the construction, alteration or demolition of a public building or project. Condition: The School Board did not obtain an affidavit as described above prior to accepting the bid and commencing construction for a public works contract. Cause: Failure to properly monitor the bidding process for public works led to this condition. Effect: Because the required affidavit was not obtained during the bid/award process, the School Board is not in compliance with the Louisiana Public Bid Law. Recommendation: We recommend that all required bid documents, including affidavits and agreements, be included during the bidding/award process for the execution of public works contracts.
2022-001 Noncompliance with the Louisiana Public Bid Law Criteria: Louisiana R.S. 38:2224 requires an affidavit attesting that a public contract was not secured through employment or payment of solicitor must be obtained by the contracting entity (the School Board). The law applies to all architects, landscape architects, engineers, contractors, subcontractors, or any person, corporation, firm, association, or other organization receiving value for services rendered in connection with a contract for the construction, alteration or demolition of a public building or project. Condition: The School Board did not obtain an affidavit as described above prior to accepting the bid and commencing construction for a public works contract. Cause: Failure to properly monitor the bidding process for public works led to this condition. Effect: Because the required affidavit was not obtained during the bid/award process, the School Board is not in compliance with the Louisiana Public Bid Law. Recommendation: We recommend that all required bid documents, including affidavits and agreements, be included during the bidding/award process for the execution of public works contracts.
2022-001 Noncompliance with the Louisiana Public Bid Law Criteria: Louisiana R.S. 38:2224 requires an affidavit attesting that a public contract was not secured through employment or payment of solicitor must be obtained by the contracting entity (the School Board). The law applies to all architects, landscape architects, engineers, contractors, subcontractors, or any person, corporation, firm, association, or other organization receiving value for services rendered in connection with a contract for the construction, alteration or demolition of a public building or project. Condition: The School Board did not obtain an affidavit as described above prior to accepting the bid and commencing construction for a public works contract. Cause: Failure to properly monitor the bidding process for public works led to this condition. Effect: Because the required affidavit was not obtained during the bid/award process, the School Board is not in compliance with the Louisiana Public Bid Law. Recommendation: We recommend that all required bid documents, including affidavits and agreements, be included during the bidding/award process for the execution of public works contracts.
2022-001 Noncompliance with the Louisiana Public Bid Law Criteria: Louisiana R.S. 38:2224 requires an affidavit attesting that a public contract was not secured through employment or payment of solicitor must be obtained by the contracting entity (the School Board). The law applies to all architects, landscape architects, engineers, contractors, subcontractors, or any person, corporation, firm, association, or other organization receiving value for services rendered in connection with a contract for the construction, alteration or demolition of a public building or project. Condition: The School Board did not obtain an affidavit as described above prior to accepting the bid and commencing construction for a public works contract. Cause: Failure to properly monitor the bidding process for public works led to this condition. Effect: Because the required affidavit was not obtained during the bid/award process, the School Board is not in compliance with the Louisiana Public Bid Law. Recommendation: We recommend that all required bid documents, including affidavits and agreements, be included during the bidding/award process for the execution of public works contracts.