Finding Text
Reference # and title: 2023-001 Controls and Compliance over Reporting
Federal program and specific federal award identification: CFDA Number Award Year
FEDERAL GRANTER/
PASS THROUGH GRANTOR/PROGRAM NAME
United States Department of Education; passed through Louisiana Department of Education
Education Stabilization (ESSER II – Formula & Incentive) 84.425D 2021
Education Stabilization (ESSER III – Formula, Incentive & 84.425U 2021
EB Interventions)
Criteria or specific requirement: In accordance with the ESSER guidelines, the School Board is required to
submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of
funds, including for mandatory reservations. The key line items include the School Board’s expenditures by
ESSER subgrant, which comes from the periodic expense reports, the number of specific positions supported with
ESSER funds, allocation of ESSER funds to schools and criterial used to allocate the funds to the schools and the
full-time equivalent positions paid with ESSER funding.
Condition found: In testing a sample of a periodic expense report from each of the School Board’s ESSER
subgrants, it was noted that the ESSER III Formula subgrant did not agree with the School Board’s general ledger
expenditures.
In testing the information submitted through the Louisiana Department of Education’s portal for the other key line
items, it was noted that the School Board could not locate their original support used to submit this information;
and therefore, the auditor could not adequately test the information submitted.
Context: This finding appears to be systemic.
Possible asserted effect (cause effect):
Cause: The School Board did not maintain all records in a secure location used to complete the report and did
not reconcile the information submitted to the general ledger.
Effect: The School Board did not meet all federal compliance requirements over special reporting.
Recommendations to prevent future occurrences: The School Board should establish procedures to ensure all
information used in completing reports to LDOE is not only maintained but also reconciles to their accounting
records.
Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30,
2023.
View of responsible official: School Board agrees with the assessment of the auditors stated above. Due to a
change in personnel, the new Grants Manager was unable to produce the documentation used by the previous
Grants Manager to complete the report.