EIN: 455616292
UEI: DHT6LG6HVKN9
Audited by: Daigrepont & Brian, APAC
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 17, 2025. 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 June 17, 2026 (73 days ago).
What is a management decision? →FAC accepted this audit on January 6, 2025 — management decision was due July 6, 2025.
There are not effective internal controls over the accounting of the school foodservice program, as required by Uniform Guidance. Criteria: The School must design and implement internal controls to provide reasonable assurance regarding the reliability and maintenance of recordkeeping for the school food service program. Cause: Controls over the compliance requirement of special tests and provisions – non-profit school food service accounts were not designed and implemented appropriately. Funds received and disbursed for the food service program were comingled and not separately accounted for. Effect: Lack of controls over this compliance requirement impacted compliance. Recommendation: Management should use the food service bank account for all food service transactions. Specifically, funds received and disbursed for food service activities should be deposited directly into the food service bank account and likewise all expenses for food services should be paid out of the food service bank account. Management’s Corrective Action Plan: See page 32 for management’s corrective action plan
Show full finding ▾Hide full finding ▴Internal Control Over Compliance of Special Tests and Provisions – Non-Profit School Food Service Accounts Title and CFDA Number of the Federal Program: CFDA 10.553 School Breakfast Program, CFDA 10.555 National School Lunch Program, and 10.559 Summer Food Service Program for Children Year Finding Originated: 2022 Compliance Requirement: Special Tests and Provisions Name of Federal Agency: Department of Education Pass-through Agency: Louisiana Department of Education Questioned Costs: No questioned costs noted. Condition: There are not effective internal controls over the accounting of the school foodservice program, as required by Uniform Guidance. Criteria: The School must design and implement internal controls to provide reasonable assurance regarding the reliability and maintenance of recordkeeping for the school food service program. Cause: Controls over the compliance requirement of special tests and provisions – non-profit school food service accounts were not designed and implemented appropriately. Funds received and disbursed for the food service program were comingled and not separately accounted for. Effect: Lack of controls over this compliance requirement impacted compliance. Recommendation: Management should use the food service bank account for all food service transactions. Specifically, funds received and disbursed for food service activities should be deposited directly into the food service bank account and likewise all expenses for food services should be paid out of the food service bank account. Management’s Corrective Action Plan: See page 32 for management’s corrective action plan
The School agrees to solely use the food service bank account for all revenues and expenses related to the food service program. As of yearend the School has completed the process of transitioning bank information to respective vendors and governmental agencies to ensure the monies received for the food service program are deposited into the account and expenses for the food service program are paid out of this account.
2023-001
The School did not credit account for the food service account appropriately during the year. Criteria: As described in 2 CFR sections 210.14(a), 210.14(c), 210.19(a)(2), 215.7(d)(1), 220.2, and 220.7(e)(1)(i), the School must operate its food services on a non-profit basis; all revenue generated by the School food service must be used to operate and improve its food services. Cause: The School did not appropriately maintain its food service accounting records. Effect: The School was not in compliance with this program’s special test and provision compliance requirement. Recommendation: Management should use the food service bank account for all food service transactions. Specifically, funds received and disbursed for food service activities should be deposited directly into the food service bank account and likewise all expenses for food services should be paid out of the food service bank account. Management’s Corrective Action Plan: See page 32 for management’s corrective action plan
Show full finding ▾Hide full finding ▴Compliance of Special Tests and Provisions – Non-Profit School Food Service Accounts Title and CFDA Number of the Federal Program: CFDA 10.553 School Breakfast Program, CFDA 10.555 National School Lunch Program, and 10.559 Summer Food Service Program for Children Year Finding Originated: 2022 Compliance Requirement: Special Tests and Provisions Name of Federal Agency: Department of Education Pass-through Agency: Louisiana Department of Education Questioned Costs: No questioned costs noted. Condition: The School did not credit account for the food service account appropriately during the year. Criteria: As described in 2 CFR sections 210.14(a), 210.14(c), 210.19(a)(2), 215.7(d)(1), 220.2, and 220.7(e)(1)(i), the School must operate its food services on a non-profit basis; all revenue generated by the School food service must be used to operate and improve its food services. Cause: The School did not appropriately maintain its food service accounting records. Effect: The School was not in compliance with this program’s special test and provision compliance requirement. Recommendation: Management should use the food service bank account for all food service transactions. Specifically, funds received and disbursed for food service activities should be deposited directly into the food service bank account and likewise all expenses for food services should be paid out of the food service bank account. Management’s Corrective Action Plan: See page 32 for management’s corrective action plan
The School agrees to solely use the food service bank account for all revenues and expenses related to the food service program. As of yearend the School has completed the process of transitioning bank information to respective vendors and governmental agencies to ensure the monies received for the food service program are deposited into the account and expenses for the food service program are paid out of this account.
2023-002
FAC accepted this audit on January 4, 2024 — management decision was due July 4, 2024.
There are not effective internal controls over the accounting of the school foodservice program, as required by Uniform Guidance. Criteria: The School must design and implement internal controls to provide reasonable assurance regarding the reliability and maintenance of recordkeeping for the school food service program. Cause: Controls over the compliance requirement of special tests and provisions – non-profit school food service accounts were not designed and implemented appropriately. Funds received and disbursed for the food service program were comingled and not separately accounted for. Effect: Lack of controls over this compliance requirement impacted compliance. Recommendation: Management should use the food service bank account for all food service transactions. Specifically, funds received and disbursed for food service activities should be deposited directly into the food service bank account and likewise all expenses for food services should be paid out of the food service bank account. Management’s Corrective Action Plan: See page 32 for management’s corrective action plan
Show full finding ▾Hide full finding ▴2023-001: Internal Control Over Compliance of Special Tests and Provisions – Non-Profit School Food Service Accounts Title and CFDA Number of the Federal Program: CFDA 10.553 School Breakfast Program, CFDA 10.555 National School Lunch Program, and 10.559 Summer Food Service Program for Children Year Finding Originated: 2022 Compliance Requirement: Special Tests and Provisions Name of Federal Agency: Department of Education Pass-through Agency: Louisiana Department of Education Questioned Costs: No questioned costs noted. Condition: There are not effective internal controls over the accounting of the school foodservice program, as required by Uniform Guidance. Criteria: The School must design and implement internal controls to provide reasonable assurance regarding the reliability and maintenance of recordkeeping for the school food service program. Cause: Controls over the compliance requirement of special tests and provisions – non-profit school food service accounts were not designed and implemented appropriately. Funds received and disbursed for the food service program were comingled and not separately accounted for. Effect: Lack of controls over this compliance requirement impacted compliance. Recommendation: Management should use the food service bank account for all food service transactions. Specifically, funds received and disbursed for food service activities should be deposited directly into the food service bank account and likewise all expenses for food services should be paid out of the food service bank account. Management’s Corrective Action Plan: See page 32 for management’s corrective action plan
Finding 2023-01 Internal Control Over Compliance of Special Tests and Provisions – Non-Profit School Food Service Accounts View of Responsible Official: The School agrees to solely use the food service bank account for all revenues and expenses related to the food service program. The School will begin the process of transitioning bank information to respective vendors and governmental agencies to ensure the monies received for the food service program are deposited into the account and expenses for the food service program are paid out of this account. Contact Person: Tory Jones, Finance Director Expected Implementation Date: February 2024
2022-001
The School did not credit account for the food service account appropriately during the year. Criteria: As described in 2 CFR sections 210.14(a), 210.14(c), 210.19(a)(2), 215.7(d)(1), 220.2, and 220.7(e)(1)(i), the School must operate its food services on a non-profit basis; all revenue generated by the School food service must be used to operate and improve its food services. Cause: The School did not appropriately maintain its food service accounting records. Effect: The School was not in compliance with this program’s special test and provision compliance requirement. Recommendation: Management should use the food service bank account for all food service transactions. Specifically, funds received and disbursed for food service activities should be deposited directly into the food service bank account and likewise all expenses for food services should be paid out of the food service bank account. Management’s Corrective Action Plan: See page 32 for management’s corrective action plan
Show full finding ▾Hide full finding ▴2023-002: Compliance of Special Tests and Provisions – Non-Profit School Food Service Accounts Title and CFDA Number of the Federal Program: CFDA 10.553 School Breakfast Program, CFDA 10.555 National School Lunch Program, and 10.559 Summer Food Service Program for Children Year Finding Originated: 2022 Compliance Requirement: Special Tests and Provisions Name of Federal Agency: Department of Education Pass-through Agency: Louisiana Department of Education Questioned Costs: No questioned costs noted. Condition: The School did not credit account for the food service account appropriately during the year. Criteria: As described in 2 CFR sections 210.14(a), 210.14(c), 210.19(a)(2), 215.7(d)(1), 220.2, and 220.7(e)(1)(i), the School must operate its food services on a non-profit basis; all revenue generated by the School food service must be used to operate and improve its food services. Cause: The School did not appropriately maintain its food service accounting records. Effect: The School was not in compliance with this program’s special test and provision compliance requirement. Recommendation: Management should use the food service bank account for all food service transactions. Specifically, funds received and disbursed for food service activities should be deposited directly into the food service bank account and likewise all expenses for food services should be paid out of the food service bank account. Management’s Corrective Action Plan: See page 32 for management’s corrective action plan
Finding 2023-02 Internal Control Over Compliance of Special Tests and Provisions – Non-Profit School Food Service Accounts View of Responsible Official: The School agrees to solely use the food service bank account for all revenues and expenses related to the food service program. The School will begin the process of transitioning bank information to respective vendors and governmental agencies to ensure the monies received for the food service program are deposited into the account and expenses for the food service program are paid out of this account. Contact Person: Tory Jones, Finance Director Expected Implementation Date: February 2024
2022-002
FAC accepted this audit on January 18, 2023 — management decision was due July 18, 2023.
There are not effective internal controls over the accounting of the school food service program, as required by Uniform Guidance. Criteria: The School must design and implement internal controls to provide reasonable assurance regarding the reliability and maintenance of recordkeeping for the school food service program. Cause: Controls over the compliance requirement of special tests and provisions ? non-profit school food service accounts were not designed and implemented appropriately. Funds received and disbursed for the food service program were comingled and not separately accounted for. Effect: Lack of controls over this compliance requirement impacted compliance. Recommendation: Management should use the food service bank account for all food service transactions. Specifically, funds received and disbursed for food service activities should be deposited directly into the food service bank account and likewise all expenses for food services should be paid out of the food service bank account.
Show full finding ▾Hide full finding ▴2022-001: Internal Control Over Compliance of Special Tests and Provisions ? Non-Profit School Food Service Accounts Title and CFDA Number of the Federal Program: CFDA 10.553 School Breakfast Program, CFDA 10.555 National School Lunch Program, and 10.559 Summer Food Service Program for Children Year Finding Originated: 2022 Compliance Requirement: Special Tests and Provisions Name of Federal Agency: Department of Education Pass-through Agency: Louisiana Department of Education Questioned Costs: No questioned costs noted. Condition: There are not effective internal controls over the accounting of the school food service program, as required by Uniform Guidance. Criteria: The School must design and implement internal controls to provide reasonable assurance regarding the reliability and maintenance of recordkeeping for the school food service program. Cause: Controls over the compliance requirement of special tests and provisions ? non-profit school food service accounts were not designed and implemented appropriately. Funds received and disbursed for the food service program were comingled and not separately accounted for. Effect: Lack of controls over this compliance requirement impacted compliance. Recommendation: Management should use the food service bank account for all food service transactions. Specifically, funds received and disbursed for food service activities should be deposited directly into the food service bank account and likewise all expenses for food services should be paid out of the food service bank account.
Finding 2022-001 Internal Control Over Compliance of Special Tests and Provisions ? Non-Profit School Food Service Accounts View of responsible official: The School agrees to solely use the food service bank account for all revenues and expenses related to the food service program. The School will begin the process of transitioning bank information to respective vendors and governmental agencies to ensure the monies received for the food service program are deposited into the account and expenses for the food service program are paid directly out of this account. Contact person: Troy Jones, Finance Director Expected implementation date: February 2023
The School did not credit account for the food service account appropriately during the year. Criteria: As described in 2 CFR sections 210.14(a), 210.14(c), 210.19(a)(2), 215.7(d)(1), 220.2, and 220.7(e)(1)(i), the School must operate its food services on a non-profit basis; all revenue generated by the School food service must be used to operate and improve its food services. Cause: The School did not appropriately maintain its food service accounting records. Effect: The School was not in compliance with this program?s special test and provision compliance requirement. Recommendation: Management should use the food service bank account for all food service transactions. Specifically, funds received and disbursed for food service activities should be deposited directly into the food service bank account and likewise all expenses for food services should be paid out of the food service bank account.
Show full finding ▾Hide full finding ▴2022-002: Compliance of Special Tests and Provisions ? Non-Profit School Food Service Accounts Title and CFDA Number of the Federal Program: CFDA 10.553 School Breakfast Program, CFDA 10.555 National School Lunch Program, and 10.559 Summer Food Service Program for Children Year Finding Originated: 2022 Compliance Requirement: Special Tests and Provisions Name of Federal Agency: Department of Education Pass-through Agency: Louisiana Department of Education Questioned Costs: No questioned costs noted. Condition: The School did not credit account for the food service account appropriately during the year. Criteria: As described in 2 CFR sections 210.14(a), 210.14(c), 210.19(a)(2), 215.7(d)(1), 220.2, and 220.7(e)(1)(i), the School must operate its food services on a non-profit basis; all revenue generated by the School food service must be used to operate and improve its food services. Cause: The School did not appropriately maintain its food service accounting records. Effect: The School was not in compliance with this program?s special test and provision compliance requirement. Recommendation: Management should use the food service bank account for all food service transactions. Specifically, funds received and disbursed for food service activities should be deposited directly into the food service bank account and likewise all expenses for food services should be paid out of the food service bank account.
Finding 2022-002 Compliance of Special Tests and Provisions ? Non-Profit School Food Service Accounts View of responsible official: The School agrees to solely use the food service bank account for all revenues and expenses related to the food service program. The School will begin the process of transitioning bank information to respective vendors and governmental agencies to ensure the monies received for the food service program are deposited into the account and expenses for the food service program are paid directly out of this account. Contact person: Troy Jones, Finance Director Expected implementation date: February 2023
There are not effective internal controls over the documentation and recordkeeping of the daily reimbursable meal count forms. Criteria: The School must design and implement internal controls to ensure amounts paid for meals to third party food service providers are corroborated by the school?s food service administrators and documented consistently. Cause: During the course of our audit, we selected 51 school days out of a sample population of 182 school days to test the School?s internal control over compliance for activities allowed or unallowed, allowable costs, and reporting. Of the school days tested, 34 out of 51 school days did not have sufficient documentation or recordkeeping notating review and approval of student meals served by food service program administrators. Furthermore, the results of our tests indicated that the controls over the documentation and recordkeeping of daily reimbursable meal count forms were not consistently implemented. Our sampling was a statistically valid sample. Effect: Lack of controls over documentation and recordkeeping does not ensure compliance requirements will be met. Recommendation: Management should design, implement, and document policies and procedures to ensure all documentation and records used in the claims and review process is maintained on file for a period of no less than three years.
Show full finding ▾Hide full finding ▴2022-003: Internal Control over Compliance Requirements Title and CFDA Number of the Federal Program: CFDA 10.553 School Breakfast Program, CFDA 10.555 National School Lunch Program, and 10.559 Summer Food Service Program for Children Year Finding Originated: 2022 Compliance Requirement: Activities Allowed or Unallowed; Allowable Costs; Reporting Name of Federal Agency: Department of Education Pass-through Agency: Louisiana Department of Education Questioned Costs: No questioned costs noted. Condition: There are not effective internal controls over the documentation and recordkeeping of the daily reimbursable meal count forms. Criteria: The School must design and implement internal controls to ensure amounts paid for meals to third party food service providers are corroborated by the school?s food service administrators and documented consistently. Cause: During the course of our audit, we selected 51 school days out of a sample population of 182 school days to test the School?s internal control over compliance for activities allowed or unallowed, allowable costs, and reporting. Of the school days tested, 34 out of 51 school days did not have sufficient documentation or recordkeeping notating review and approval of student meals served by food service program administrators. Furthermore, the results of our tests indicated that the controls over the documentation and recordkeeping of daily reimbursable meal count forms were not consistently implemented. Our sampling was a statistically valid sample. Effect: Lack of controls over documentation and recordkeeping does not ensure compliance requirements will be met. Recommendation: Management should design, implement, and document policies and procedures to ensure all documentation and records used in the claims and review process is maintained on file for a period of no less than three years.
Finding 2022-003 Internal Control over Compliance Requirements View of responsible official: The School concurs with the auditors? recommendation. The School will ensure all data used in the claims and review process is maintained for a minimum of three years. Contact person: Troy Jones, Finance Director Expected implementation date: February 2023
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