Finding 1150246 (2024-005)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-08-18

AI Summary

  • Core Issue: The School Board lacks a proper review and approval process for reimbursement requests, leading to discrepancies in reported expenditures.
  • Impacted Requirements: Failure to comply with federal guidelines for accurate and timely reporting, resulting in over requests totaling $189,489 across multiple programs.
  • Recommended Follow-up: Establish a formal review process for all reimbursement claims and reports, ensuring timely approvals by designated personnel to maintain compliance.

Finding Text

Reference # and title: 2024-005 Controls and Compliance over 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 Title I 84.010A 2024 COVID-19 Education Stabilization Funds: Education Stabilization (ESSER II) 84.425D 2021 Education Stabilization (ESSER III) 84.425U 2021 United States Department of Agriculture; passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program 10.553 2024 National School Lunch Program 10.555 2024 Criteria or specific requirement: Good internal controls require that all requests for reimbursement submitted to the Louisiana Department of Education (LDOE) are adequately reviewed and approved either before submission or after submission, but in a timely manner, to ensure amounts reported are complete and accurate. Condition found: In testing a sample of a requests for reimbursements for the Child Nutrition Program and periodic expense reports for the Title I and ESSER programs the following was noted: Title I: Total expenditures per the general ledger did not agree to the amounts reported in the final periodic expense report, which resulted in the School Board over requesting $71,386. It was also noted there is no review and approval process by a second person over the periodic expense report submissions. Child Nutrition: Although there were no exceptions noted in the information submitted to LDOE, it was noted there is no review and approval process by a second person over the claims for reimbursement. Education Stabilization: Total expenditures per the general ledger did not agree to the amounts reported in the fiscal year end’s periodic expense report submission. It was also noted that the School Board had over requested $118,103 in the current fiscal year. There is no review and approval process by a second person over the periodic expense report submissions. In testing the special reporting for the ESSER program, it was noted that the School Board had not maintained the supporting documentation for this report and therefore could not be adequately tested. Context: This finding appears to be systemic. Possible asserted effect (cause effect): Cause: The School Board did not have an adequate review and approval process over requests for reimbursements and reports submitted to LDOE. Effect: The School Board did not meet all federal compliance requirements over reporting. Recommendations to prevent future occurrences: The School Board should establish procedures to ensure all claims for reimbursement and reports are reviewed and approved by the required personnel in a timely manner and adequately maintained. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2023, related to the Education Stabilization program. View of responsible official: The School Board was unaware that the reports needed to be reviewed. We will implement a policy for this to be done timely and reviewed by the designated personnel (the Superintendent) at the time of the claim is submitted.

Categories

School Nutrition Programs Cash Management Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 573784 2024-004
    Material Weakness
  • 573785 2024-005
    Material Weakness
  • 573786 2024-004
    Material Weakness
  • 573787 2024-005
    Material Weakness
  • 573788 2024-004
    Material Weakness
  • 573789 2024-005
    Material Weakness
  • 573790 2024-004
    Material Weakness
  • 573791 2024-005
    Material Weakness
  • 573792 2024-003
    Significant Deficiency
  • 573793 2024-004
    Material Weakness
  • 573794 2024-005
    Material Weakness
  • 573795 2024-003
    Significant Deficiency
  • 573796 2024-004
    Material Weakness
  • 573797 2024-005
    Material Weakness
  • 573798 2024-003
    Significant Deficiency
  • 573799 2024-004
    Material Weakness
  • 573800 2024-005
    Material Weakness
  • 573801 2024-004
    Material Weakness
  • 573802 2024-005
    Material Weakness Repeat
  • 573803 2024-004
    Material Weakness
  • 573804 2024-005
    Material Weakness Repeat
  • 573805 2024-004
    Material Weakness
  • 573806 2024-005
    Material Weakness Repeat
  • 573807 2024-004
    Material Weakness
  • 573808 2024-005
    Material Weakness Repeat
  • 573809 2024-004
    Material Weakness
  • 573810 2024-005
    Material Weakness Repeat
  • 1150226 2024-004
    Material Weakness
  • 1150227 2024-005
    Material Weakness
  • 1150228 2024-004
    Material Weakness
  • 1150229 2024-005
    Material Weakness
  • 1150230 2024-004
    Material Weakness
  • 1150231 2024-005
    Material Weakness
  • 1150232 2024-004
    Material Weakness
  • 1150233 2024-005
    Material Weakness
  • 1150234 2024-003
    Significant Deficiency
  • 1150235 2024-004
    Material Weakness
  • 1150236 2024-005
    Material Weakness
  • 1150237 2024-003
    Significant Deficiency
  • 1150238 2024-004
    Material Weakness
  • 1150239 2024-005
    Material Weakness
  • 1150240 2024-003
    Significant Deficiency
  • 1150241 2024-004
    Material Weakness
  • 1150242 2024-005
    Material Weakness
  • 1150243 2024-004
    Material Weakness
  • 1150244 2024-005
    Material Weakness Repeat
  • 1150245 2024-004
    Material Weakness
  • 1150247 2024-004
    Material Weakness
  • 1150248 2024-005
    Material Weakness Repeat
  • 1150249 2024-004
    Material Weakness
  • 1150250 2024-005
    Material Weakness Repeat
  • 1150251 2024-004
    Material Weakness
  • 1150252 2024-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization (esserf III Formula) $973,552
10.555 National School Lunch Program $404,745
84.027 Grants to States (part B) $233,291
10.553 School Breakfast Program $169,635
84.371 Striving Readers Comprehensive Literacy $155,770
84.425 Education Stabilization (esserf II Incentive) $134,868
84.425 Education Stabilization (esser III Eb Interventions) $128,020
93.323 Covid-19 Epidemiology and Laboratory Capacity for Infections Diseases (elc) $112,500
84.367 Title II Supporting Effective Instruction State Grant $95,550
84.010 Title I Grants to Local Educational Agencies $89,169
84.421 Swd Transition Disability Innovation Fund (dif) $50,000
10.555 Covid-19 Supply Chain Assistance $37,498
84.358 Title V - Rural Education Achieve Program $24,906
84.425 Education Stabilization (esserf III Incentive) $19,533
84.048 Career and Technical Education -- Basic Grants to States $17,394
84.425 Education Stabilization (esserf II Formula) $12,820
10.649 Covid-19 Pandemic Ebt Administrative Costs $3,256
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $3,079
84.173 Special Education Preschool Grants $1,710