Finding Text
Reference # and title: 2024-005 Controls and Compliance over 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
Title I 84.010A 2024
COVID-19 Education Stabilization Funds:
Education Stabilization (ESSER II) 84.425D 2021
Education Stabilization (ESSER III) 84.425U 2021
United States Department of Agriculture; passed through Louisiana Department of Education
Child Nutrition Cluster:
School Breakfast Program 10.553 2024
National School Lunch Program 10.555 2024
Criteria or specific requirement: Good internal controls require that all requests for reimbursement submitted to
the Louisiana Department of Education (LDOE) are adequately reviewed and approved either before submission or
after submission, but in a timely manner, to ensure amounts reported are complete and accurate.
Condition found: In testing a sample of a requests for reimbursements for the Child Nutrition Program and periodic
expense reports for the Title I and ESSER programs the following was noted:
Title I: Total expenditures per the general ledger did not agree to the amounts reported in the final periodic
expense report, which resulted in the School Board over requesting $71,386. It was also noted there is no review
and approval process by a second person over the periodic expense report submissions.
Child Nutrition: Although there were no exceptions noted in the information submitted to LDOE, it was noted there
is no review and approval process by a second person over the claims for reimbursement.
Education Stabilization: Total expenditures per the general ledger did not agree to the amounts reported in the
fiscal year end’s periodic expense report submission. It was also noted that the School Board had over requested
$118,103 in the current fiscal year. There is no review and approval process by a second person over the periodic
expense report submissions.
In testing the special reporting for the ESSER program, it was noted that the School Board had not maintained the
supporting documentation for this report and therefore could not be adequately tested.
Context: This finding appears to be systemic.
Possible asserted effect (cause effect):
Cause: The School Board did not have an adequate review and approval process over requests for reimbursements
and reports submitted to LDOE.
Effect: The School Board did not meet all federal compliance requirements over reporting.
Recommendations to prevent future occurrences: The School Board should establish procedures to ensure all claims
for reimbursement and reports are reviewed and approved by the required personnel in a timely manner and
adequately maintained.
Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2023,
related to the Education Stabilization program.
View of responsible official: The School Board was unaware that the reports needed to be reviewed. We will
implement a policy for this to be done timely and reviewed by the designated personnel (the Superintendent) at
the time of the claim is submitted.