EIN: 455089915
UEI: GSA_MIGRATION
Audited by: CARR, RIGGS & INGRAM, LLC
Oversight agency: 10 [Department of Agriculture]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 23, 2022. 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 23, 2022 (1436 days ago).
What is a management decision? →Client was unable to provide support for two of the 4 students selected. On one, that support was provided, there was a discrepancy with the grade the student was in. School report showed 9th grade but support showed 8th. Client unable to provide clarification of student?s grade at time of withdrawal. Effect: Students could be improperly removed according to annual report card special testing Cause: Policies and procedures are not in place to properly track all students leaving schools. Recommendation: CRI recommends policies and procedures to be written and implemented that will track all students that leave the school. This will account for any required documentation that is required according to the compliance supplement.
Show full finding ▾Hide full finding ▴Reference # and title: 2021-006 Controls and Compliance over Federal Programs Federal Grantor: Department of Education Pass Through Entity: Louisiana Department of Education CFDA # 84.010 Program: Title I Grants to Local Educational Agencies Federal Award Number: N/A Award Year: 7/1/2020 to 9/30/2021 Pass Through Entity Number: N/A Year of Origination ? June 30, 2021 Entity-Wide or Program/Department Specific: Title I Criteria or Specific Requirement: Proper documentation is not maintained on file to support removal of a student from the regulatory adjusted cohort based on the exit code. Condition: Client was unable to provide support for two of the 4 students selected. On one, that support was provided, there was a discrepancy with the grade the student was in. School report showed 9th grade but support showed 8th. Client unable to provide clarification of student?s grade at time of withdrawal. Effect: Students could be improperly removed according to annual report card special testing Cause: Policies and procedures are not in place to properly track all students leaving schools. Recommendation: CRI recommends policies and procedures to be written and implemented that will track all students that leave the school. This will account for any required documentation that is required according to the compliance supplement.
Views of responsible officials and corrective action plan ? Management will review our policies and procedures regarding required documentation for students who are leaving/withdrawing from their school. Additionally, we will discuss the importance of accuracy in recording student information and the need of maintaining student records. Anticipated completion date: June 30, 2022 Person responsible for corrective actions: Dr. Mary Nash-Robinson, Principal, Magnolia Upper Campus
Client was unable to provide The the Personnel Action Form (PAF) for the 5 employees that were paid with Title I funds. Due to this, CRI was unable to obtain employees? current pay rates in order to trace to ADP payroll registers or determine if paid in accordance with the Uniform Guidance. Effect: Title I funds could be incorrectly paid to ineligible employees. Cause: Policies and procedures are not in place to properly track current employees? rate of pay . Forms are not properly filled out or maintained in order to determine current pay rates or what program the employee works in. Recommendation: CRI recommends the Foundation maintain PAF forms for all employees with current pay information detailed and current positions.
Show full finding ▾Hide full finding ▴Reference # and title: 2021-007 Controls and Compliance over Federal Programs (Material Weakness) Federal Grantor: Department of Education Pass Through Entity: Louisiana Department of Education CFDA # 84.010 Program: Title I Grants to Local Educational Agencies Federal Award Number: N/A Award Year: 7/1/2020 to 9/30/2021 Pass Through Entity Number: N/A Year of Origination ? June 30, 2021 Entity-Wide or Program/Department Specific: Title I Known Questioned Costs: $207,854 Criteria or Specific Requirement: Proper documentation is not maintained that supports payroll amounts paid to employees to amounts requested for reimbursement for Title I. Condition: Client was unable to provide The the Personnel Action Form (PAF) for the 5 employees that were paid with Title I funds. Due to this, CRI was unable to obtain employees? current pay rates in order to trace to ADP payroll registers or determine if paid in accordance with the Uniform Guidance. Effect: Title I funds could be incorrectly paid to ineligible employees. Cause: Policies and procedures are not in place to properly track current employees? rate of pay . Forms are not properly filled out or maintained in order to determine current pay rates or what program the employee works in. Recommendation: CRI recommends the Foundation maintain PAF forms for all employees with current pay information detailed and current positions.
Views of responsible officials and corrective action plan: Management will review our personnel policy and procedures with our School Operations Administrator and school principal to ensure that documentation regarding annual employee compensation is produced and is properly maintained in their personnel records. Anticipated completion date: June 30, 2022 Person responsible for corrective actions: Dr. Mary Nash-Robinson, Principal, Magnolia Upper Campus; Kim Derrick, Principal, Magnolia Lower Campus
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
2019 ? 002 Title I Payroll Reimbursement Requests Federal Program, CFDA #, Federal Award # and Year, Federal Agency, Pass-Through Entity ? Title I Grants to Local Educational Agencies, CFDA 84.010, N/A and 2019, United States Department of Education, Caddo Parish School Board Criteria ? 2 CFR 200.303 requires the entity to establish and maintain internal controls over compliance with respect to federal awards. Internal controls should be in place to ensure expenditures are not duplicated on multiple reimbursement requests. Internal controls should be in place to ensure only budgeted expenditures are requested for reimbursement. Condition ? Payroll expenditures for five of the eight employees paid with Title I program funds were duplicated and included in two reimbursement requests. Federal and state unemployment taxes that were not included in the approved budget were requested for reimbursement. These expenditures were reimbursed by the pass through entity. Effect ? The Foundation was reimbursed for unallowable and duplicated expenditures due to improper requests. The entity is not in compliance with the requirements of the federal program. The noncompliance is not considered to be material to the program. The entity owes the improperly reimbursed amounts back to the pass through entity. Cause ? Policies and procedures are not in place to detect and correct duplicate expenditures included on multiple reimbursement requests. Policies and procedures are not in place to identify expenditures requested for reimbursement that are not included in the approved budget. The improper expenditures were requested in error and controls in place were not sufficient to detect and correct the errors prior to submission of the reimbursement requests. Questioned Costs ? $17,012. Computed as duplicate payroll requests in the amount of $16,350 and improperly requested federal and state unemployment taxes in the amount of $662. Repeat Finding ? No Recommendation ? We recommend that the entity prepare monthly or quarterly reimbursement requests so payroll is requested on a more regular basis. We also recommend that the entity implement an additional level of review of reimbursement requests prior to submission by an appropriate member of management outside of the schools. The review should include a comparison to prior reimbursement requests and the general ledger to ensure duplicate expenditures are not requested. Views of Responsible Officials ? Management has not found any supporting documentation or additional information to contradict this finding.
Show full finding ▾Hide full finding ▴2019 ? 002 Title I Payroll Reimbursement Requests Federal Program, CFDA #, Federal Award # and Year, Federal Agency, Pass-Through Entity ? Title I Grants to Local Educational Agencies, CFDA 84.010, N/A and 2019, United States Department of Education, Caddo Parish School Board Criteria ? 2 CFR 200.303 requires the entity to establish and maintain internal controls over compliance with respect to federal awards. Internal controls should be in place to ensure expenditures are not duplicated on multiple reimbursement requests. Internal controls should be in place to ensure only budgeted expenditures are requested for reimbursement. Condition ? Payroll expenditures for five of the eight employees paid with Title I program funds were duplicated and included in two reimbursement requests. Federal and state unemployment taxes that were not included in the approved budget were requested for reimbursement. These expenditures were reimbursed by the pass through entity. Effect ? The Foundation was reimbursed for unallowable and duplicated expenditures due to improper requests. The entity is not in compliance with the requirements of the federal program. The noncompliance is not considered to be material to the program. The entity owes the improperly reimbursed amounts back to the pass through entity. Cause ? Policies and procedures are not in place to detect and correct duplicate expenditures included on multiple reimbursement requests. Policies and procedures are not in place to identify expenditures requested for reimbursement that are not included in the approved budget. The improper expenditures were requested in error and controls in place were not sufficient to detect and correct the errors prior to submission of the reimbursement requests. Questioned Costs ? $17,012. Computed as duplicate payroll requests in the amount of $16,350 and improperly requested federal and state unemployment taxes in the amount of $662. Repeat Finding ? No Recommendation ? We recommend that the entity prepare monthly or quarterly reimbursement requests so payroll is requested on a more regular basis. We also recommend that the entity implement an additional level of review of reimbursement requests prior to submission by an appropriate member of management outside of the schools. The review should include a comparison to prior reimbursement requests and the general ledger to ensure duplicate expenditures are not requested. Views of Responsible Officials ? Management has not found any supporting documentation or additional information to contradict this finding.
2019-002 Condition ? Payroll expenditures for five of the eight employees paid with Title I program funds were duplicated and included in two reimbursement requests. Federal and state unemployment taxes that were not included in the approved budget were requested for reimbursement. These expenditures were reimbursed by the pass through entity. Corrective Action Plan ? Our corrective action plan consists of adding an additional level of approval to the reimbursement request process. This approval will come from a member of the State CSUSA Team who has extensive experience in the grant reimbursement process and overall grant management knowledge. Our review will ensure that each reimbursement request contains the necessary supporting documentation as well as ensuring that duplicate claims are not being requested. It is our belief that this additional level of review and approval will greatly enhance our efforts to ensure accurate reimbursement requests. Person Responsible for Corrective Action ? Mark W. Gamble, State Financial Director Anticipated Completion Date ? We anticipate having our new plan in place by December 1, 2019
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
