EIN: 726001091
UEI: WR8HDKGMQVT3
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 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 March 30, 2026 (148 days ago).
What is a management decision? →The School Board’s contract for the Federal Emergency Management Agency (FEMA) - disaster #1603 alternate project PW 11249, did not include the provisions and clauses required for non-federal entity contracts. Additionally, affidavit(s) was not completed attesting that the public contract was not secured through employment or payment of solicitor public funds. Cause: The School Board did not include the required provisions and clauses or ensure the affidavits were properly completed. Effect: The School Board did not meet all federal compliance requirements for federally funded contracts. Additionally, the School Board was not in compliance with L.R.S. 38:2224 requiring completed affidavit(s) for public works contracts. Recommendation: The School Board should develop and implement procedures to ensure federally funded contracts include all required provisions and clauses. Additionally, the School Board should include in those federally funded contract procedures requirements that appropriate affidavits as required by L.R.S. 38:2224 be completed.
Show full finding ▾Hide full finding ▴Criteria: 2 C.F.R. § 200.326 and 2 C.F.R. Part 200, Appendix II require specific provisions and clauses to be included in non-federal entity contracts when utilizing federal funds to reimburse expenditures. Additionally, Louisiana Revised Statute (L.R.S.) 38:2224 requires that affidavit(s) be completed attesting that the public contract was not secured through employment or payment of solicitor public funds. Condition: The School Board’s contract for the Federal Emergency Management Agency (FEMA) - disaster #1603 alternate project PW 11249, did not include the provisions and clauses required for non-federal entity contracts. Additionally, affidavit(s) was not completed attesting that the public contract was not secured through employment or payment of solicitor public funds. Cause: The School Board did not include the required provisions and clauses or ensure the affidavits were properly completed. Effect: The School Board did not meet all federal compliance requirements for federally funded contracts. Additionally, the School Board was not in compliance with L.R.S. 38:2224 requiring completed affidavit(s) for public works contracts. Recommendation: The School Board should develop and implement procedures to ensure federally funded contracts include all required provisions and clauses. Additionally, the School Board should include in those federally funded contract procedures requirements that appropriate affidavits as required by L.R.S. 38:2224 be completed.
Management’s Response: The School Board will take the appropriate action to ensure that all federally funded current and future contracts contain the required clauses and provisions as outlined by 2 C.F.R. § 200.326 and 2 C.F.R. Part 200, Appendix II. Additionally, the School Board will ensure that all appropriate affidavits are included as required by L.R.S. 38:2224, for public works contracts. This includes assistance provided by outside consultants and further training to ensure that staff responsible for federally funded contracts understand all requirements to be included. Katherine Phelan, Chief Financial Officer, will be responsible for implementing this corrective action plan and the School Board anticipates completion of this corrective action by March 2025.
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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