EIN: 726000224
UEI: HELBFE79RYZ4
Audited by: Carr, Riggs & Ingram, L.L.C.
Cognizant agency: 84 [Department of Education]
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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 March 31, 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 October 1, 2026 (23 days from today).
What is a management decision? →FAC accepted this audit on February 26, 2025 — management decision was due August 26, 2025.
FAC accepted this audit on February 12, 2024 — management decision was due August 12, 2024.
FAC accepted this audit on February 6, 2023 — management decision was due August 6, 2023.
FAC accepted this audit on March 22, 2022 — management decision was due September 22, 2022.
FAC accepted this audit on January 28, 2021 — management decision was due July 28, 2021.
Certain employees were budgeted and paid with Title II funds but did not have semi-annual certifications on file and were not directly working for Title II. These expenses were not allowable under the Title II grant requirements. Effect: The School Board recorded salaries and benefits for eleven employees that were incorrectly classified as Title II employees. The amount corrected in March 2020 totaled $456,650. Cause: During the budget planning for the year, the Title II budget supervisor incorrectly included certain employees in the Title II budget. The salaries and benefits were paid with Title II funds for nine months of the fiscal year. The School Board implemented some internal controls in March 2020 and subsequently this error was detected. Then, the finance department corrected the error by removing these employees from the Title II fund with a journal entry at year end and reclassified other allowable expenses to the federal grant. Questioned costs: The error was corrected by the Caddo School Board finance department prior to year end. Therefore, there were no questioned costs at June 30, 2020. Recommendation: Internal controls have already been put in place including monthly review of coding for payroll. Also, the School Board implemented a monthly budget review and monthly payroll coding review.
Show full finding ▾Hide full finding ▴Reference # and title: 2020-002 Controls over Federal Programs Federal Grantor: Department of Education Pass Through Entity: Louisiana Department of Education CFDA # 84.367 Program: Supporting Effective Instruction State Grants Federal Award Number: S010A190018 Award Year: 7/1/2019 to 9/30/2020 Pass Through Entity Number: 28-20-50-09 Criteria or Specific Requirement: Non-federal entities are establish and maintain effective internal controls over compliance with federal programs, statutes, regulations, etc. according to 2 CFR 200.303. Funds may be used for a broad range of activities designed to improve educator effectiveness that are identified in ESEA Section 2103(b). Condition: Certain employees were budgeted and paid with Title II funds but did not have semi-annual certifications on file and were not directly working for Title II. These expenses were not allowable under the Title II grant requirements. Effect: The School Board recorded salaries and benefits for eleven employees that were incorrectly classified as Title II employees. The amount corrected in March 2020 totaled $456,650. Cause: During the budget planning for the year, the Title II budget supervisor incorrectly included certain employees in the Title II budget. The salaries and benefits were paid with Title II funds for nine months of the fiscal year. The School Board implemented some internal controls in March 2020 and subsequently this error was detected. Then, the finance department corrected the error by removing these employees from the Title II fund with a journal entry at year end and reclassified other allowable expenses to the federal grant. Questioned costs: The error was corrected by the Caddo School Board finance department prior to year end. Therefore, there were no questioned costs at June 30, 2020. Recommendation: Internal controls have already been put in place including monthly review of coding for payroll. Also, the School Board implemented a monthly budget review and monthly payroll coding review.
As noted in the recommendation, internal controls have already been put in place and there is a monthly review of positions coded to grant funds. Anticipated completion date: Resolved as of June 30, 2020. Person responsible for corrective actions: Jeff Howard, Chief Financial Officer Caddo Parish School Board 1961 Midway Avenue Shreveport, LA 71108 Telephone: 318-603-6316 Fax: 318-603-6542
FAC accepted this audit on January 23, 2020 — management decision was due July 23, 2020.
FAC accepted this audit on March 6, 2019 — management decision was due September 6, 2019.
FAC accepted this audit on February 23, 2017 — management decision was due August 23, 2017.
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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