Finding 627157 (2022-001)

Significant Deficiency Repeat Finding
Requirement
J
Questioned Costs
-
Year
2022
Accepted
2023-02-01

AI Summary

  • Core Issue: The School Board's Net Cash Resources exceeded the allowable limit of 3 months' average expenses as of June 30, 2022.
  • Impacted Requirements: Compliance with federal guidelines for maintaining Net Cash Resources below the specified threshold.
  • Recommended Follow-Up: The School Board should implement corrective actions to reduce Net Cash Resources and establish a timeline for achieving compliance.

Finding Text

2022-001 Program Income U.S. DEPARTMENT OF AGRICULTURE passed through the Louisiana Department of Education 10.553, 10.555, 10.559 Child Nutrition Cluster COVID-19 ? National School Lunch Program (10.555) 2021-2022 Award Year Grant No. 2004-023790207 Criteria: The Net Cash Resources should be below the 3 Months? Average Expenses for the federal program. Condition: The School Board maintained Net Cash Resources in excess of the 3 Months? Average Expenses at June 30, 2022. Cause: The School Board did not properly monitor and make adjustments to its Net Cash Resources and expenses. Effect: The School Board is not in compliance with the requirement to maintain Net Cash Resources below the 3 Months? Average of expenses. Questioned Costs: None. Recommendation: The School Board should take corrective steps to reduce its Net Cash Resources to no more than the 3 Months? Average Expenses and develop a timeframe for making such reduction. Repeat Finding: Yes. View of Responsible Official: We have been and are budgeting to spend more money in 2023 than we have collected or will collect in revenues. We are anticipating a deficit in 2023 for the Child Nutrition Program. This will cause our Net Cash Resources to decrease.

Categories

School Nutrition Programs Program Income

Other Findings in this Audit

  • 50714 2022-001
    Significant Deficiency Repeat
  • 50715 2022-001
    Significant Deficiency Repeat
  • 50716 2022-001
    Significant Deficiency Repeat
  • 50717 2022-001
    Significant Deficiency Repeat
  • 50718 2022-001
    Significant Deficiency Repeat
  • 50719 2022-001
    Significant Deficiency Repeat
  • 627156 2022-001
    Significant Deficiency Repeat
  • 627158 2022-001
    Significant Deficiency Repeat
  • 627159 2022-001
    Significant Deficiency Repeat
  • 627160 2022-001
    Significant Deficiency Repeat
  • 627161 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $906,315
10.553 School Breakfast Program $513,258
84.287 Twenty-First Century Community Learning Centers $510,195
32.009 Emergency Connectivity Fund Program $245,200
84.010 Title I Grants to Local Educational Agencies $199,162
84.367 Improving Teacher Quality State Grants $141,124
84.371 Striving Readers $128,145
93.558 Temporary Assistance for Needy Families $100,750
84.358 Rural Education $64,295
10.559 Summer Food Service Program for Children $48,618
84.173 Special Education_preschool Grants $38,978
84.027 Special Education_grants to States $35,550
84.424 Student Support and Academic Enrichment Program $34,099
84.425 Education Stabilization Fund $28,856
10.555 National School Lunch Program $28,841
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $27,361
84.048 Career and Technical Education -- Basic Grants to States $19,603
93.575 Child Care and Development Block Grant $15,696
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $4,747