Finding 517874 (2024-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-01-06
Audit: 336075
Auditor: Eisneramper LLP

AI Summary

  • Core Issue: The School Board failed to submit complete quarterly performance reports for the Disaster Grants program.
  • Impacted Requirements: This non-compliance violates the financial reporting requirements set by the Public Assistance - Disaster Grants.
  • Recommended Follow-Up: Implement procedures to ensure timely and complete submission of all required reports.

Finding Text

2024-002 Disaster Grants Reporting Program: Disaster Grants - Assistance Listing Number 97.036 Compliance Requirement: Financial Reporting Criteria: Reporting requirements of the Public Assistance - Disaster Grants mandate that quarterly performance reports be submitted to the grantor within 30 days after the end of each quarter. Condition: During year ended June 30, 2024, in our testing of quarterly reporting submissions, we identified 2 incidences of incomplete quarterly reporting where reports were not completed or submitted for the periods required. The population was 4 quarterly reports. Cause: The School Board consultant did not submit quarterly reports for all periods required. Effect: The School Board is out of compliance with Uniform Guidance in reporting quarterly federal expenditures per obligated project through Louisiana PA. Questioned Costs: None. Repeat Finding: No. Recommendation: We recommend the School Board establish procedures to ensure that all reports are properly submitted by the required deadlines.

Corrective Action Plan

The Jefferson Parish Public School System is delinquent in filing quarterly performance reports. To reduce an administrative burden, GOHSEP has allowed grantees to opt out of quarterly reporting. As a result, the School System will begin completing an annual certification between July 1 and September 40 each year for every open project

Categories

Reporting

Other Findings in this Audit

  • 517872 2024-001
    Significant Deficiency Repeat
  • 517873 2024-001
    Significant Deficiency Repeat
  • 1094314 2024-001
    Significant Deficiency Repeat
  • 1094315 2024-001
    Significant Deficiency Repeat
  • 1094316 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $119.79M
10.553 School Breakfast Program $6.22M
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $3.09M
84.010 Title I Grants to Local Educational Agencies $2.08M
10.555 National School Lunch Program $1.39M
84.287 Twenty-First Century Community Learning Centers $1.32M
84.365 English Language Acquisition State Grants $934,780
84.048 Career and Technical Education -- Basic Grants to States $919,779
84.371 Comprehensive Literacy Development $326,052
93.558 Temporary Assistance for Needy Families $306,001
10.559 Summer Food Service Program for Children $305,317
84.424 Student Support and Academic Enrichment Program $274,507
93.600 Head Start $243,829
84.173 Special Education Preschool Grants $243,463
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $123,604
84.196 Education for Homeless Children and Youth $109,923
12.U01 Reserve Officers' Training CORP Vitalization Act of 1964 Pl88-647 Air Force Junior Reserve Officer Training Corp. (jrotc) $109,334
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $61,858
84.425 Education Stabilization Fund $51,859
93.434 Every Student Succeeds Act/preschool Development Grants $49,653
93.575 Child Care and Development Block Grant $49,016
84.027 Special Education Grants to States $41,425
84.011 Migrant Education State Grant Program $26,953
84.173 Special Education Grants to States $24,485
84.060 Indian Education Grants to Local Educational Agencies $16,500
16.839 Stop School Violence $7,331