EIN: 451447048
UEI: GSA_MIGRATION
Audited by: LAPORTE, APAC
Oversight agency: 84 [Department of Education]
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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 March 30, 2021. 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 September 30, 2021 (1803 days ago).
What is a management decision? →The Organization submitted an indirect cost rate approval for the aforementioned grant in September 2017. This indirect cost rate of 25.3% was approved through June 2018. The Organization has not submitted any subsequent indirect cost rate applications nor received any subsequent indirect cost rate approvals. Cause: Oversight of the indirect cost rate approval and submission process. Effect: The Organization drew down and received funding during the fiscal years ended June 30, 2019 and June 30, 2020 for indirect costs without an approved indirect cost rate. Questioned Costs: Because these indirect cost rate estimates were not updated nor approved for the years ended June 30, 2019 and 2020, we were unable to quantify the amount of known questioned costs associated with using an unapproved indirect cost rate. Recommendations: Management should contact the grantor and grant officer to make arrangements for obtaining an updated indirect cost rate proposal and/or utilization of the de minimus indirect cost rate. Management should contact the grantor and grant officer to make attempts at remedying any overpayments, if applicable. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation procedures. In an effort to correct the oversight, management contacted the grantor and grant officer to make arrangements for obtaining an updated indirect cost rate proposal and/or utilization of the de minimus indirect cost rate. Management submitted an indirect cost rate proposal during January 2021. Management anticipates approval 3-6 months from submission of the proposal. Management will contact the grantor and grant officer to make attempts at remedying any overpayments, if applicable.
Show full finding ▾Hide full finding ▴2020-01 - Submission of Indirect Cost Rate Proposals for Grantor Approval Criteria: A federal grant award to the Organization from the United States Department of Education for CFDA # 84.411C, Education Innovation and Research (EIR), (Early-Phase Grants), Chicago Common Core Collaborative (i3), requires that indirect cost rate proposals be submitted on a periodic basis. Condition: The Organization submitted an indirect cost rate approval for the aforementioned grant in September 2017. This indirect cost rate of 25.3% was approved through June 2018. The Organization has not submitted any subsequent indirect cost rate applications nor received any subsequent indirect cost rate approvals. Cause: Oversight of the indirect cost rate approval and submission process. Effect: The Organization drew down and received funding during the fiscal years ended June 30, 2019 and June 30, 2020 for indirect costs without an approved indirect cost rate. Questioned Costs: Because these indirect cost rate estimates were not updated nor approved for the years ended June 30, 2019 and 2020, we were unable to quantify the amount of known questioned costs associated with using an unapproved indirect cost rate. Recommendations: Management should contact the grantor and grant officer to make arrangements for obtaining an updated indirect cost rate proposal and/or utilization of the de minimus indirect cost rate. Management should contact the grantor and grant officer to make attempts at remedying any overpayments, if applicable. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation procedures. In an effort to correct the oversight, management contacted the grantor and grant officer to make arrangements for obtaining an updated indirect cost rate proposal and/or utilization of the de minimus indirect cost rate. Management submitted an indirect cost rate proposal during January 2021. Management anticipates approval 3-6 months from submission of the proposal. Management will contact the grantor and grant officer to make attempts at remedying any overpayments, if applicable.
CORRECTIVE ACTION PLAN United States Department of Education Leading Educators, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2020. Name and address of independent public accounting firm: LaPorte, APAC 5100 Village Walk, Suite 300 Covington, LA 70433 Audit Period: July 1, 2019 through June 30, 2020 The findings from the June 30, 2020 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings ? Financial Statement Audit None. Findings ? Federal Award Program Audit Department of Education 2020-01 ? Submission of Indirect Cost Rate Proposals for Grantor Approval Material Weakness Recommendation: Management should contact the grantor and grant officer to make arrangements for obtaining an updated indirect cost rate proposal and/or utilization of the de minimus indirect cost rate. Management should contact the grantor and grant officer to make attempts at remedying any overpayments, if applicable. Action Taken: Management agrees with the finding and recommendation procedures. In an effort to correct the oversight, management contacted the grantor and grant officer to make arrangements for obtaining an updated indirect cost rate proposal and/or utilization of the de minimus indirect cost rate. Management submitted an indirect cost rate proposal during January 2021. Management anticipates approval 3-6 months from submission of the proposal. Management will contact the grantor and grant officer to make attempts at remedying any overpayments, if applicable. If the Department of Education has questions regarding this plan, please contact Jernell Alexander at jalexander@leadingeducators.org.
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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