Finding 583841 (2023-008)

-
Requirement
AB
Questioned Costs
$1
Year
2023
Accepted
2024-01-04
Audit: 9532
Organization: Lafayette Prish School Board (LA)

AI Summary

  • Core Issue: Inadequate controls over payments led to advance payments based on estimates rather than actual costs.
  • Impacted Requirements: The School Board failed to follow its own policies and procedures for payment processing.
  • Recommended Follow-Up: Ensure strict adherence to contractual guidelines and provide ongoing training to staff on proper payment documentation.

Finding Text

Condition There were inadequate controls over payments for goods and services. Criteria The School Board should adhere to its policies and procedures to ensure that all payments are made after services are performed and based on actual costs. Cause The School Board did not adhere to their policies and procedures regarding purchasing documentation. Effect Payments were made in advance of the services being performed and were based on estimates. Context A sample of 58 disbursements were selected for audit from a population of 491 disbursements. The test found that 16 disbursements were paid in advance of services being performed. These payments were based on estimates. After obtaining the actual cost of the services performed it was determined that there was an excess paid of $99,284, which is questioned costs. Our sample was a non-statistical sample. Recommendation The School Board should adhere to their policies and procedures to ensure that all payments are made after services are performed and based on actual costs. Views of Responsible Officials and Planned Corrective Action LPSS followed guidance provided by the Louisiana Department of Education (LDOE) on a conference call that occurred on February 17, 2023, to issue final payments based on enrollment counts of children in April 2023 for the months of April, May and June 2023. This recommendation was provided to encourage LPSS to quickly request funds from their department. During the financial audit, the external auditors cited LPSS for not having documentation to substantiate certain payments that were based on LDOE’s guidance. Since then, additional training has already occurred on how to interact with unfounded guidance and how to review and interpret certain documents for payment processing. Regardless of LDOE recommendations in relation to this program, payments will not be made in advance of services rendered, and payments will not be based on estimates. Staff will strictly adhere to contractual guidelines and stipulations, purchasing policies and procedures.

Categories

Questioned Costs

Other Findings in this Audit

  • 7394 2023-003
    Material Weakness
  • 7395 2023-006
    -
  • 7396 2023-004
    Material Weakness
  • 7397 2023-007
    -
  • 7398 2023-005
    Material Weakness
  • 7399 2023-008
    -
  • 583836 2023-003
    Material Weakness
  • 583837 2023-006
    -
  • 583838 2023-004
    Material Weakness
  • 583839 2023-007
    -
  • 583840 2023-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $11.14M
10.553 School Breakfast Program $3.56M
84.367 Improving Teacher Quality State Grants $2.10M
84.424 Student Support and Academic Enrichment Program $694,104
84.048 Career and Technical Education -- Basic Grants to States $499,176
84.027 Special Education_grants to States $434,726
84.010 Title I Grants to Local Educational Agencies $382,470
84.371 Striving Readers $377,424
84.425 Education Stabilization Fund $280,801
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $227,375
84.011 Migrant Education_state Grant Program $227,335
84.196 Education for Homeless Children and Youth $179,608
10.582 Fresh Fruit and Vegetable Program $143,916
10.559 Summer Food Service Program for Children $115,946
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $109,740
84.365 English Language Acquisition State Grants $46,561
93.434 Every Student Succeeds Act/preschool Development Grants $40,765
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $17,329
10.558 Child and Adult Care Food Program $5,427
93.575 Child Care and Development Block Grant $2,556
84.173 Special Education_preschool Grants $181