Finding 50714 (2022-001)

Significant Deficiency Repeat Finding
Requirement
J
Questioned Costs
-
Year
2022
Accepted
2023-02-01

AI Summary

  • Core Issue: The School Board's Net Cash Resources exceeded the allowable limit of 3 months' average expenses as of June 30, 2022.
  • Impacted Requirements: Compliance with federal guidelines for maintaining Net Cash Resources below the specified threshold.
  • Recommended Follow-Up: The School Board should implement corrective actions to reduce Net Cash Resources and establish a timeline for achieving compliance.

Finding Text

2022-001 Program Income U.S. DEPARTMENT OF AGRICULTURE passed through the Louisiana Department of Education 10.553, 10.555, 10.559 Child Nutrition Cluster COVID-19 ? National School Lunch Program (10.555) 2021-2022 Award Year Grant No. 2004-023790207 Criteria: The Net Cash Resources should be below the 3 Months? Average Expenses for the federal program. Condition: The School Board maintained Net Cash Resources in excess of the 3 Months? Average Expenses at June 30, 2022. Cause: The School Board did not properly monitor and make adjustments to its Net Cash Resources and expenses. Effect: The School Board is not in compliance with the requirement to maintain Net Cash Resources below the 3 Months? Average of expenses. Questioned Costs: None. Recommendation: The School Board should take corrective steps to reduce its Net Cash Resources to no more than the 3 Months? Average Expenses and develop a timeframe for making such reduction. Repeat Finding: Yes. View of Responsible Official: We have been and are budgeting to spend more money in 2023 than we have collected or will collect in revenues. We are anticipating a deficit in 2023 for the Child Nutrition Program. This will cause our Net Cash Resources to decrease.

Corrective Action Plan

We have been and are budgeting to spend more money in 2023 than we have collected or will collect in revenues. We are anticipating a deficit in 2023 for the Child Nutrition Program. This will cause our Net Cash Resources to decrease.

Categories

School Nutrition Programs Program Income

Other Findings in this Audit

  • 50715 2022-001
    Significant Deficiency Repeat
  • 50716 2022-001
    Significant Deficiency Repeat
  • 50717 2022-001
    Significant Deficiency Repeat
  • 50718 2022-001
    Significant Deficiency Repeat
  • 50719 2022-001
    Significant Deficiency Repeat
  • 627156 2022-001
    Significant Deficiency Repeat
  • 627157 2022-001
    Significant Deficiency Repeat
  • 627158 2022-001
    Significant Deficiency Repeat
  • 627159 2022-001
    Significant Deficiency Repeat
  • 627160 2022-001
    Significant Deficiency Repeat
  • 627161 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $906,315
10.553 School Breakfast Program $513,258
84.287 Twenty-First Century Community Learning Centers $510,195
32.009 Emergency Connectivity Fund Program $245,200
84.010 Title I Grants to Local Educational Agencies $199,162
84.367 Improving Teacher Quality State Grants $141,124
84.371 Striving Readers $128,145
93.558 Temporary Assistance for Needy Families $100,750
84.358 Rural Education $64,295
10.559 Summer Food Service Program for Children $48,618
84.173 Special Education_preschool Grants $38,978
84.027 Special Education_grants to States $35,550
84.424 Student Support and Academic Enrichment Program $34,099
84.425 Education Stabilization Fund $28,856
10.555 National School Lunch Program $28,841
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $27,361
84.048 Career and Technical Education -- Basic Grants to States $19,603
93.575 Child Care and Development Block Grant $15,696
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $4,747