EIN: 352239029
UEI: C12EVLNGT9G1
Audited by: James Lambert Riggs & Associates, Inc.
Oversight agency: 10 [Department of Agriculture]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 2, 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 December 2, 2026 (80 days from today).
What is a management decision? →The auditee did not submit three out of four required quarterly Federal Financial Reports SF-425. Criteria: The grant agreement with the U.S. Department of Agriculture stipulates that the auditee is required to file quarterly Federal Financial Reports SF-425. Further, 2 CFR 200.303 requires the auditee to establish and maintain effective internal controls over compliance. Cause: Staff turnover caused certain administrative tasks to be more challenging, which hindered internal controls over compliance with the requirement to file quarterly reports. Effect: The auditee failed to submit three out of four required quarterly Federal Financial Report SF-425, resulting in potential noncompliance with the requirements of the federal award. Recommendation: We recommend the auditee establish, document, and maintain procedures and controls to ensure the required quarterly reports are submitted timely. Management’s Response: See management's response dated May 25, 2026.
Show full finding ▾Hide full finding ▴Condition: The auditee did not submit three out of four required quarterly Federal Financial Reports SF-425. Criteria: The grant agreement with the U.S. Department of Agriculture stipulates that the auditee is required to file quarterly Federal Financial Reports SF-425. Further, 2 CFR 200.303 requires the auditee to establish and maintain effective internal controls over compliance. Cause: Staff turnover caused certain administrative tasks to be more challenging, which hindered internal controls over compliance with the requirement to file quarterly reports. Effect: The auditee failed to submit three out of four required quarterly Federal Financial Report SF-425, resulting in potential noncompliance with the requirements of the federal award. Recommendation: We recommend the auditee establish, document, and maintain procedures and controls to ensure the required quarterly reports are submitted timely. Management’s Response: See management's response dated May 25, 2026.
Management of the Land Trust for Louisiana would like to present the following Corrective Action Plan for the results of the December 31, 2025, audit which was conducted by James Lambert Riggs & Associates, Inc. Finding: The auditee did not submit three out of four required quarterly Federal Financial Reports SF-425. Executive Director Cindy Brown and Operations Director Kristi Brocato are responsible for implementing the corrective action plan: incorporate in quarterly work flow deliverables for Operation Director. We implemented the corrective action plan by May 25, 2025. Management has reviewed the results of the audit for the period of January 1, 2025 through December 31, 2025 and concurs with the results from that report.
FAC accepted this audit on May 12, 2026 — management decision was due November 12, 2026.
FAC accepted this audit on July 23, 2024 — management decision was due January 23, 2025.
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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