EIN: 204924322
UEI: R8PNRT69Z5E9
Audited by: Carr, Riggs & Ingram, L.L.C.
Oversight agency: 10 [Department of Agriculture]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 1, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 1, 2026 (25 days from today).
What is a management decision? →FAC accepted this audit on January 13, 2025 — management decision was due July 13, 2025.
FAC accepted this audit on January 30, 2024 — management decision was due July 30, 2024.
Federal Program, Assistance Listing Number and Year, Federal Agency, Passthrough Entity COVID-19 Education Stabilization Fund, Assistance Listing Number 84.425D, 84.425U, 2023, U.S. Department of Education, Louisiana Department of Education Criteria According to the Code of Federal Regulations Title 2 Grants and Agreements Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F – Audit Requirements, it is the auditee’s responsibility to prepare appropriate financial statements, including the Schedule of Expenditures of Federal Awards. The schedules should be complete and accurate. Conditions The revenue and receivables for the Education Stabilization Fund on the general ledger were overstated by about $689,000; about 35% of the SEFA amount. The SEFA was overstated by the same amount. The reimbursement requests for the Education Stabilization Fund were not submitted in a timely manner. Of the seven reimbursement requests, two were submitted six to eight months after the expenses were incurred. Cause The funding agency defined the Education Stabilization Fund as a continuing grant, not differentiating between grant years, resulting in the School recording reimbursements as revenue when received rather than year specific based upon expenditures. As a result, the current year included revenue from another fiscal year. There was no breakdown in the internal controls, rather confusion on the proper accounting since the funding agency does not differentiate between funding years. Effect The School is not in compliance with the auditee responsibilities per the Uniform Guidance.
Show full finding ▾Hide full finding ▴Federal Program, Assistance Listing Number and Year, Federal Agency, Passthrough Entity COVID-19 Education Stabilization Fund, Assistance Listing Number 84.425D, 84.425U, 2023, U.S. Department of Education, Louisiana Department of Education Criteria According to the Code of Federal Regulations Title 2 Grants and Agreements Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F – Audit Requirements, it is the auditee’s responsibility to prepare appropriate financial statements, including the Schedule of Expenditures of Federal Awards. The schedules should be complete and accurate. Conditions The revenue and receivables for the Education Stabilization Fund on the general ledger were overstated by about $689,000; about 35% of the SEFA amount. The SEFA was overstated by the same amount. The reimbursement requests for the Education Stabilization Fund were not submitted in a timely manner. Of the seven reimbursement requests, two were submitted six to eight months after the expenses were incurred. Cause The funding agency defined the Education Stabilization Fund as a continuing grant, not differentiating between grant years, resulting in the School recording reimbursements as revenue when received rather than year specific based upon expenditures. As a result, the current year included revenue from another fiscal year. There was no breakdown in the internal controls, rather confusion on the proper accounting since the funding agency does not differentiate between funding years. Effect The School is not in compliance with the auditee responsibilities per the Uniform Guidance.
The School has modified the procedures accounting for ESSER revenue and receivables and expects no further issues moving forward.
FAC accepted this audit on January 4, 2023 — management decision was due July 4, 2023.
FAC accepted this audit on April 27, 2022 — management decision was due October 27, 2022.
FAC accepted this audit on January 24, 2021 — management decision was due July 24, 2021.
FAC accepted this audit on June 2, 2020 — management decision was due December 2, 2020.
FAC accepted this audit on January 30, 2019 — management decision was due July 30, 2019.
FAC accepted this audit on February 4, 2018 — management decision was due August 4, 2018.
FAC accepted this audit on January 12, 2017 — management decision was due July 12, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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