FAC Explorer

Finding 442902 (2022-002)

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Requirement
L
Questioned Costs
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Year
2022
Accepted
2023-02-02
Audit: 312512
Organization: Washington Parish School Board (LA)
Auditor: Postlethwaite & Netterville

AI Summary

  • Core Issue: The School Board failed to submit the Periodic Expense Report (PER) for the Preschool Development Grants by the required deadline.
  • Impacted Requirements: The reporting requirements mandate submission to the Louisiana Department of Education within 15 days after the fiscal year ends.
  • Recommended Follow-Up: Implement procedures to ensure timely submission of all reports to avoid future compliance issues.

Finding Text

2022-002 Compliance with Reporting RequirementsFederal Program and Federal Assistance Listing Number: Every Student Succeeds Act / Preschool Development Grants, 93.434Criteria: Reporting requirements of the Preschool Development Grants (PDG) mandate that Periodic Expense Reports (PERs) be submitted to the Louisiana Department of Education (LDOE) no later than 15 days after the end of the year.Condition/Context: The PER for one of the School Boards PDG awards for the period ended June 30, 2022 was submitted in September 2022.Statistically Valid Sample: N/ACause: Management represented that the report was ready for submission in the LDOE?s portal by the deadline but was inadvertently not submitted. The report was subsequently submitted when notification was received from the LDOE.Effect: The School Board was non-compliant with the reporting requirement.Questioned Costs: None identified.Identification of a Repeat Finding: This is not a repeat finding.Recommendation: We recommend that the School Board implement procedures to ensure that all reports are properly submitted by the required deadlines.Views of Responsible Officials: The Washington Parish School Board concurs with the auditing entity regarding the finding as presented. The auditee has attached a Corrective Action Plan in reference to the issue.

Corrective Action Plan

2022-002 Compliance with Reporting Requirements 1. Responsible departments will keep a checklist of required reports to be submitted along with due dates of such reports. Goal Date: 3/31/2023 Person Responsible for Corrective Action: Department Heads 2. Report submission dates will be documented. Any exceptions will be noted. Goal Date: 3/31/2023 Person Responsible: Department Heads

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $4.09M
84.425 Education Stabilization Fund $2.37M
84.010 Title I Grants to Local Educational Agencies $2.24M
84.027 Special Education_grants to States $1.41M
93.434 Every Student Succeeds Act/preschool Development Grants $874,998
32.009 Emergency Connectivity Fund Program $799,900
84.367 Improving Teacher Quality State Grants $359,639
84.371 Striving Readers $260,431
16.710 Public Safety Partnership and Community Policing Grants $255,884
10.558 Child and Adult Care Food Program $193,018
84.358 Rural Education $101,655
10.559 Summer Food Service Program for Children $91,186
12.U01 Marine Rotc $85,853
84.048 Career and Technical Education -- Basic Grants to States $76,385
10.766 Community Facilities Loans and Grants $50,000
93.575 Child Care and Development Block Grant $50,000
84.173 Special Education_preschool Grants $49,903
93.558 Temporary Assistance for Needy Families $46,753
84.424 Student Support and Academic Enrichment Program $36,930
10.582 Fresh Fruit and Vegetable Program $22,840
10.579 Child Nutrition Discretionary Grants Limited Availability $14,336
16.839 Stop School Violence $8,120