Finding 587787 (2023-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-02-02

AI Summary

  • Core Issue: The School Board's ESSER III expenditures did not match the general ledger, indicating a lack of accurate record-keeping.
  • Impacted Requirements: Failure to submit a compliant annual performance report as per ESSER guidelines, risking federal funding.
  • Recommended Follow-Up: Implement procedures to securely maintain and reconcile all reporting records with accounting data to ensure compliance.

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.

Categories

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Other Findings in this Audit

  • 11343 2023-001
    Significant Deficiency
  • 11344 2023-001
    Significant Deficiency
  • 11345 2023-001
    Significant Deficiency
  • 11346 2023-001
    Significant Deficiency
  • 11347 2023-001
    Significant Deficiency
  • 587785 2023-001
    Significant Deficiency
  • 587786 2023-001
    Significant Deficiency
  • 587788 2023-001
    Significant Deficiency
  • 587789 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $975,730
10.553 School Breakfast Program $313,673
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $190,000
84.367 Improving Teacher Quality State Grants $80,236
84.173 Special Education_preschool Grants $40,501
84.010 Title I Grants to Local Educational Agencies $37,855
84.424 Student Support and Academic Enrichment Program $36,622
10.665 Schools and Roads - Grants to States $28,487
84.048 Career and Technical Education -- Basic Grants to States $22,263
84.027 Special Education_grants to States $18,968
84.425 Education Stabilization Fund $9,779
93.575 Child Care and Development Block Grant $8,012
84.358 Rural Education $7,400
84.371 Striving Readers $5,200
10.649 Pandemic Ebt Administrative Costs $3,256