EIN: 720629556
UEI: V64QW8ALM4H3
Audited by: Thomas, Cunningham, Broadway & Todtenbier, CPA's
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 22, 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 July 22, 2026 (41 days ago).
What is a management decision? →Performance-Based Compensation Requirements Criteria – Performance-based compensation charged to federal awards must be paid in accordance with program requirements and applicable policies. Compensation costs must be reasonable, allocable, and supported by documentation that accurately reflects compensation earned, in accordance with 2 CFR 200.430 and the terms and conditions of the federal award. Condition – During the testing of performance-based stipends and related benefits to the state assessment results, it was noted that while eligible current employees were paid correctly, two former employees who earned the compensation prior to separation from employment did not receive their earned performance stipends. Cause – The School Board did not have adequate internal controls to ensure that performance-based incentive compensation earned by employees prior to separation was identified, approved, and paid timely. Effect – Earned performance-based compensation was not paid to two former employees, resulting in noncompliance with program requirements and questioned costs. Questioned Costs - $3,761 Recommendation – The School Board should strengthen program oversight to ensure that all employees whether current or former employees receive the earned performance-based stipend.
Show full finding ▾Hide full finding ▴Performance-Based Compensation Requirements Criteria – Performance-based compensation charged to federal awards must be paid in accordance with program requirements and applicable policies. Compensation costs must be reasonable, allocable, and supported by documentation that accurately reflects compensation earned, in accordance with 2 CFR 200.430 and the terms and conditions of the federal award. Condition – During the testing of performance-based stipends and related benefits to the state assessment results, it was noted that while eligible current employees were paid correctly, two former employees who earned the compensation prior to separation from employment did not receive their earned performance stipends. Cause – The School Board did not have adequate internal controls to ensure that performance-based incentive compensation earned by employees prior to separation was identified, approved, and paid timely. Effect – Earned performance-based compensation was not paid to two former employees, resulting in noncompliance with program requirements and questioned costs. Questioned Costs - $3,761 Recommendation – The School Board should strengthen program oversight to ensure that all employees whether current or former employees receive the earned performance-based stipend.
Management’s Response – Management is currently in the process of re-evaluating existing policies and procedures within the accounting department, including those related to payroll processes. Effective immediately, payroll journals related to performance payments will be provided to the individual(s) responsible for program oversight of the program so they can be reviewed at the time payments are made. Errors or omissions, if any are identified, can then be corrected immediately. Management will continue to evaluate processes and implement improvements as opportunities to do so are identified.
FAC accepted this audit on February 25, 2025 — management decision was due August 25, 2025.
FAC accepted this audit on January 31, 2024 — management decision was due July 31, 2024.
FAC accepted this audit on January 11, 2023 — management decision was due July 11, 2023.
FAC accepted this audit on February 9, 2022 — management decision was due August 9, 2022.
FAC accepted this audit on May 18, 2021 — management decision was due November 18, 2021.
The majority of monthly reports were not submitted to the Louisiana Department of Education by the 10th following the reporting month. Context: During test work of the submission of monthly claims for reimbursement report by the deadline date, eight of the ten monthly reports were not submitted by the 10th of the following month in a timely manner. Questioned Costs: None Cause: Food service reimbursement is received at a later time imperiling solvency of the Food Service fund. Effect/Possible Effect: Lack of adequate internal controls regarding timely submission of reports by deadline could result in the School Board not receiving federal reimbursement in a timely manner to cover program expenditures. Repeat Finding: No. Statistically Valid Sampling Used: No. Recommendation: The School Board should implement controls and procedures to ensure compliance with the reporting requirements of the National School Lunch Program. Views of Responsible Officials: Natchitoches Parish School Board food service personnel will submit monthly claims for reimbursement reports in a timely manner no later than the 10th day of the following month for the preceding month food service activity to be reimbursed per reporting compliance requirements.
Show full finding ▾Hide full finding ▴Program: U.S. Department of Education Passed-through the Louisiana Department of Education National School Lunch Program Grant Number: 05-SFS-054A CFDA# 10.555 Compliance requirement: Reporting Criteria: Management is responsible for compliance with the Louisiana Department of Education policies and procedures manual for child nutrition program requiring report submissions to the Louisiana Department of Education by the 10th following the reporting month. Condition: The majority of monthly reports were not submitted to the Louisiana Department of Education by the 10th following the reporting month. Context: During test work of the submission of monthly claims for reimbursement report by the deadline date, eight of the ten monthly reports were not submitted by the 10th of the following month in a timely manner. Questioned Costs: None Cause: Food service reimbursement is received at a later time imperiling solvency of the Food Service fund. Effect/Possible Effect: Lack of adequate internal controls regarding timely submission of reports by deadline could result in the School Board not receiving federal reimbursement in a timely manner to cover program expenditures. Repeat Finding: No. Statistically Valid Sampling Used: No. Recommendation: The School Board should implement controls and procedures to ensure compliance with the reporting requirements of the National School Lunch Program. Views of Responsible Officials: Natchitoches Parish School Board food service personnel will submit monthly claims for reimbursement reports in a timely manner no later than the 10th day of the following month for the preceding month food service activity to be reimbursed per reporting compliance requirements.
2020-001 Corrective Action Plan Details a. Name of Contact Person Responsible for Corrective Action: Name: Lee Waskom Title: Director of Business Affairs Phone Number: 318-352-2358 b. Corrective Action Planned: Natchitoches Parish School Board food service personnel will submit monthly claims for reimbursement reports in a timely manner no later than the 10th day of the following month for the preceding month food service activity to be reimbursed per reporting compliance requirements. c. Anticipated Completion Date: May 31, 2021
The School Board did not properly perform semi-annual certifications or time and effort distribution records for employees paid partially or in full with grant funding. Context: During test work surrounding semi-annual certifications or time and effort distribution records, required documentation provided was 1) incomplete, 2) not properly filled out and 3) supervisory signatures were not noted on the forms. Questioned Costs: None. Cause: Controls were not in place to ensure documentation supporting time and effort of employees paid with Special Education Cluster finding. Documents appeared preprinted and filled out after the fact. Semi-annual certifications were dated inappropriately with no time period noted as to what was being certified. Effect/Possible Effect: As of result, controls were not in place to ensure that activities supported the cost objectives. Repeat Finding: No. Statistically Valid Sampling Used: No. Recommendation: The School Board should implement controls and procedures to ensure employee time and effort for prorated employees and semi-annual certification for non-prorated employees are properly documented. Views of Responsible Officials: Natchitoches Parish School Board has stressed to personnel directly responsible for federal awards to adhere to compliance requirements required including allowable costs/cost principles. Time and effort reporting for employees paid with federal monies are to be kept with accuracy. Particularly, employees will be required to fill out their time and effort sheets individually, signing off on their time and effort before submitting to their direct supervisor / department head for their subsequent signature.
Show full finding ▾Hide full finding ▴Program: U. S. Department of Education Passed-through the Louisiana Department of Education Special Education Cluster Grant Number: 28-20-B1-35 & 28-20-PI-35 CFDA# 84.027 & 84.173 Compliance requirement: Allowable Costs/Cost Principles Criteria: According to the provisions of 2CFR 200 ? Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, the School Board is required to document employee time and effort for prorated employees and semi-annual certification for employees paid entirely with grant funding. Condition: The School Board did not properly perform semi-annual certifications or time and effort distribution records for employees paid partially or in full with grant funding. Context: During test work surrounding semi-annual certifications or time and effort distribution records, required documentation provided was 1) incomplete, 2) not properly filled out and 3) supervisory signatures were not noted on the forms. Questioned Costs: None. Cause: Controls were not in place to ensure documentation supporting time and effort of employees paid with Special Education Cluster finding. Documents appeared preprinted and filled out after the fact. Semi-annual certifications were dated inappropriately with no time period noted as to what was being certified. Effect/Possible Effect: As of result, controls were not in place to ensure that activities supported the cost objectives. Repeat Finding: No. Statistically Valid Sampling Used: No. Recommendation: The School Board should implement controls and procedures to ensure employee time and effort for prorated employees and semi-annual certification for non-prorated employees are properly documented. Views of Responsible Officials: Natchitoches Parish School Board has stressed to personnel directly responsible for federal awards to adhere to compliance requirements required including allowable costs/cost principles. Time and effort reporting for employees paid with federal monies are to be kept with accuracy. Particularly, employees will be required to fill out their time and effort sheets individually, signing off on their time and effort before submitting to their direct supervisor / department head for their subsequent signature.
2020-002 a. Name of Contact Person Responsible for Corrective Action: Name: Lee Waskom Phone Number: 318-352-2358 b. Corrective Action Planned: Natchitoches Parish School Board has stressed to personnel directly responsible for federal awards to adhere to compliance requirements required including allowable costs/cost principles. Time and effort reporting for employees paid with federal monies are to be kept with accuracy. Particularly, employees will be required to fill out their time and effort sheets individually, signing off on their time and effort before submitting to their direct supervisor / department head for their subsequent signature. c. Anticipated Completion Date: April 30, 2021
FAC accepted this audit on March 29, 2020 — management decision was due September 29, 2020.
FAC accepted this audit on March 10, 2019 — management decision was due September 10, 2019.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on March 6, 2018 — management decision was due September 6, 2018.
FAC accepted this audit on June 14, 2017 — management decision was due December 14, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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