Finding 47954 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-05

AI Summary

  • Core Issue: Two out of five periodic expense reports (PER) submitted to the Louisiana Department of Education were understated and did not match the School Board's general ledger.
  • Impacted Requirements: The School Board failed to meet compliance requirements for accurate reporting as mandated by the Louisiana Department of Education.
  • Recommended Follow-Up: Establish monitoring procedures to ensure all reports are complete and accurate before submission to prevent future discrepancies.

Finding Text

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.

Categories

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 47953 2022-001
    Significant Deficiency
  • 624395 2022-001
    Significant Deficiency
  • 624396 2022-001
    Significant Deficiency

Programs in Audit

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