FAC Explorer

Audit 52768

FY End
2022-06-30
Total Expended
$14.67M
Findings
4
Programs
22
Organization: Lincoln Parish School Board (LA)
Year: 2022 Accepted: 2023-03-05
Auditor: Allen Green & Willamson LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
47953 2022-001 Significant Deficiency - L
47954 2022-001 Significant Deficiency - L
624395 2022-001 Significant Deficiency - L
624396 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $3.35M Yes 0
10.555 National School Lunch Program $2.11M - 0
84.425 Education Stabilization Fund $1.74M Yes 1
32.009 Emergency Connectivity Fund Program $953,419 Yes 0
10.553 School Breakfast Program $783,690 - 0
84.048 Career and Technical Education -- Basic Grants to States $65,755 - 0
93.575 Child Care and Development Block Grant $54,949 Yes 0
84.367 Improving Teacher Quality State Grants $47,383 - 0
84.027 Special Education_grants to States $45,508 - 0
84.173 Special Education_preschool Grants $45,051 - 0
84.371 Striving Readers $40,240 - 0
84.374 Teacher Incentive Fund $38,641 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $33,395 - 0
93.434 Every Student Succeeds Act/preschool Development Grants $33,265 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $30,123 Yes 0
10.558 Child and Adult Care Food Program $15,001 - 0
84.424 Student Support and Academic Enrichment Program $9,000 - 0
84.365 English Language Acquisition State Grants $8,998 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $5,697 - 0
10.649 Pandemic Ebt Administrative Costs $3,063 - 0
84.011 Migrant Education_state Grant Program $1,875 - 0
84.358 Rural Education $959 - 0

Contacts

Name Title Type
K9FPUJGYR1G5 Juanita Duke Auditee
3182551430 Amy Tynes Auditor
No contacts on file

Notes to SEFA

Title: Note 4 - Relationship to Federal Financial Reports Accounting Policies: NOTE 1 - BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of the Lincoln Parish School Board, (the School Board) Ruston, Louisiana 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The School Board's reporting entity is defined in Note 1 of the Notes to the financial statements of the School Board's Annual Comprehensive Financial Report. Because the schedule presents only a selected portion of the operations of the School Board it is not intended to and does not present the financial position, changes in net position, or cash flows of the School Board. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting, which is described in Note 1 of the Notes to the financial statements of the School Board's Annual Comprehensive Financial Report. 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. NOTE 4 - RELATIONSHIP TO FEDERAL FINANCIAL REPORTS Amounts reported in the accompanying schedule agree with the amounts reported in the related federal basic financial reports except for changes made to reflect amounts in accordance with accounting principles generally accepted in the United States of America. In the current year the School Board had transferred $200,000 from Title II (AL# 84.367A) and $100,000 from Title IV (AL# 84.424A) to Title I (AL# 84.010A).

Finding Details

Finding 2022-001
Reference # and title: 2022-001 Reporting Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education Education Stabilization Funds (ESSER II and III) 84.425D and 84.425U 2021 Criteria or specific requirement: Louisiana Department of Education (LDOE) requires the School Board to complete periodic expense reports (PER) each quarter to ensure the amounts expended to date are being properly reported. Good internal controls over the reports require that they are reviewed and approved before submission to ensure amounts being submitted are complete and accurate. Condition found: In testing a sample of five PER reports, it was noted that two of the five reports did not agree to the School Board?s general ledger. In both cases, the amounts being reported to LDOE were understated. Context: This finding appears to be systemic. Possible asserted effect (cause effect): Cause: The auditor was unable to determine the cause. Effect: The School Board did not meet all compliance requirements related to reporting. Recommendations to prevent future occurrences: The School Board should establish monitoring procedures over the reports being submitted to the Louisiana Department of Education to ensure reports are complete and accurate. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2022. View of responsible official: The obligation period for Education Stabilization Fund (ESF) program awards is three years. In one award a prior period adjustment was made in 2020-2021 to claim expenditures paid in the previous fiscal year as ESF expenditures; these expenditures were not accumulated in totals reported on the Periodic Expense Report (PER). In another award, the total of prior year expenditures was not accurately carried forward in the total of program expenditures maintained in 2021-22 for the PER. The School Board will establish procedures to ensure an accurate total of program expenditures is being maintained and reported for the PER across all fiscal periods included in the grant award.
Finding 2022-001
Reference # and title: 2022-001 Reporting Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education Education Stabilization Funds (ESSER II and III) 84.425D and 84.425U 2021 Criteria or specific requirement: Louisiana Department of Education (LDOE) requires the School Board to complete periodic expense reports (PER) each quarter to ensure the amounts expended to date are being properly reported. Good internal controls over the reports require that they are reviewed and approved before submission to ensure amounts being submitted are complete and accurate. Condition found: In testing a sample of five PER reports, it was noted that two of the five reports did not agree to the School Board?s general ledger. In both cases, the amounts being reported to LDOE were understated. Context: This finding appears to be systemic. Possible asserted effect (cause effect): Cause: The auditor was unable to determine the cause. Effect: The School Board did not meet all compliance requirements related to reporting. Recommendations to prevent future occurrences: The School Board should establish monitoring procedures over the reports being submitted to the Louisiana Department of Education to ensure reports are complete and accurate. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2022. View of responsible official: The obligation period for Education Stabilization Fund (ESF) program awards is three years. In one award a prior period adjustment was made in 2020-2021 to claim expenditures paid in the previous fiscal year as ESF expenditures; these expenditures were not accumulated in totals reported on the Periodic Expense Report (PER). In another award, the total of prior year expenditures was not accurately carried forward in the total of program expenditures maintained in 2021-22 for the PER. The School Board will establish procedures to ensure an accurate total of program expenditures is being maintained and reported for the PER across all fiscal periods included in the grant award.
Finding 2022-001
Reference # and title: 2022-001 Reporting Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education Education Stabilization Funds (ESSER II and III) 84.425D and 84.425U 2021 Criteria or specific requirement: Louisiana Department of Education (LDOE) requires the School Board to complete periodic expense reports (PER) each quarter to ensure the amounts expended to date are being properly reported. Good internal controls over the reports require that they are reviewed and approved before submission to ensure amounts being submitted are complete and accurate. Condition found: In testing a sample of five PER reports, it was noted that two of the five reports did not agree to the School Board?s general ledger. In both cases, the amounts being reported to LDOE were understated. Context: This finding appears to be systemic. Possible asserted effect (cause effect): Cause: The auditor was unable to determine the cause. Effect: The School Board did not meet all compliance requirements related to reporting. Recommendations to prevent future occurrences: The School Board should establish monitoring procedures over the reports being submitted to the Louisiana Department of Education to ensure reports are complete and accurate. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2022. View of responsible official: The obligation period for Education Stabilization Fund (ESF) program awards is three years. In one award a prior period adjustment was made in 2020-2021 to claim expenditures paid in the previous fiscal year as ESF expenditures; these expenditures were not accumulated in totals reported on the Periodic Expense Report (PER). In another award, the total of prior year expenditures was not accurately carried forward in the total of program expenditures maintained in 2021-22 for the PER. The School Board will establish procedures to ensure an accurate total of program expenditures is being maintained and reported for the PER across all fiscal periods included in the grant award.
Finding 2022-001
Reference # and title: 2022-001 Reporting Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education Education Stabilization Funds (ESSER II and III) 84.425D and 84.425U 2021 Criteria or specific requirement: Louisiana Department of Education (LDOE) requires the School Board to complete periodic expense reports (PER) each quarter to ensure the amounts expended to date are being properly reported. Good internal controls over the reports require that they are reviewed and approved before submission to ensure amounts being submitted are complete and accurate. Condition found: In testing a sample of five PER reports, it was noted that two of the five reports did not agree to the School Board?s general ledger. In both cases, the amounts being reported to LDOE were understated. Context: This finding appears to be systemic. Possible asserted effect (cause effect): Cause: The auditor was unable to determine the cause. Effect: The School Board did not meet all compliance requirements related to reporting. Recommendations to prevent future occurrences: The School Board should establish monitoring procedures over the reports being submitted to the Louisiana Department of Education to ensure reports are complete and accurate. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2022. View of responsible official: The obligation period for Education Stabilization Fund (ESF) program awards is three years. In one award a prior period adjustment was made in 2020-2021 to claim expenditures paid in the previous fiscal year as ESF expenditures; these expenditures were not accumulated in totals reported on the Periodic Expense Report (PER). In another award, the total of prior year expenditures was not accurately carried forward in the total of program expenditures maintained in 2021-22 for the PER. The School Board will establish procedures to ensure an accurate total of program expenditures is being maintained and reported for the PER across all fiscal periods included in the grant award.