FAC Explorer

Finding 1172370 (2025-003)

Material Weakness Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2025
Accepted
2026-02-04
Audit: 385412
Organization: St. Martin Parish School Board (LA)
Auditor: CHAMPAGNE & COMPANY LLC

AI Summary

  • Core Issue: 3 out of 40 tested transactions had compliance issues, including 2 for non-allowable items and 1 underpayment.
  • Impacted Requirements: Transactions must adhere to Child Nutrition Cluster program guidelines and accurate payment calculations.
  • Recommended Follow-up: Review all transactions for compliance and recalibrate payment processes to prevent future errors.

Finding Text

A sample of 40 transactions was selected for testing from a population of 285 transactions. During the testing, it was discovered that 2 transactions were for items not allowable under the Child Nutrition Cluster program; and 1 transaction was underpaid due to errors in the School Board’s calculation of the total amount owed. The sample was nonstatistical.

Corrective Action Plan

The payments made with grant funding have been reclassed to the general fund and all future expenditures for the subgrant will be made through the general fund.

Categories

School Nutrition Programs

Other Findings in this Audit

  • 1172360 2025-001
    Material Weakness Repeat
  • 1172361 2025-001
    Material Weakness Repeat
  • 1172362 2025-001
    Material Weakness Repeat
  • 1172363 2025-002
    Material Weakness Repeat
  • 1172364 2025-002
    Material Weakness Repeat
  • 1172365 2025-002
    Material Weakness Repeat
  • 1172366 2025-002
    Material Weakness Repeat
  • 1172367 2025-003
    Material Weakness Repeat
  • 1172368 2025-003
    Material Weakness Repeat
  • 1172369 2025-003
    Material Weakness Repeat
  • 1172371 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.600 HEAD START $5.08M
10.555 NATIONAL SCHOOL LUNCH PROGRAM $3.69M
84.165 MAGNET SCHOOLS ASSISTANCE $2.93M
10.553 SCHOOL BREAKFAST PROGRAM $1.32M
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $567,036
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $427,283
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $327,750
10.558 CHILD AND ADULT CARE FOOD PROGRAM $301,846
84.371 COMPREHENSIVE LITERACY DEVELOPMENT $243,301
84.U01 HIGH-DOSAGE TUTORING $153,236
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $96,849
84.011 MIGRANT EDUCATION STATE GRANT PROGRAM $68,551
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $58,613
84.027 SPECIAL EDUCATION GRANTS TO STATES $49,576
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $29,732
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $16,321
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $13,357
84.425 EDUCATION STABILIZATION FUND $4,173