EIN: 726001175
UEI: XT91JDPZM996
Audited by: Kolder Slaven and Company, LLC
Oversight agency: 10 [Department of Agriculture]
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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 January 21, 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 21, 2026 (41 days ago).
What is a management decision? →FAC accepted this audit on June 25, 2025 — management decision was due December 25, 2025.
2024-006 Financial Management Fiscal year finding initially occurred: 2024 CONDITION: While performing audit procedures, it was noted that numerous special revenue grant funds were not being reconciled from grant reimbursement request to the district's detailed accounting records in a timely manner. CRITERIA: 2 CFR 1.200.302(b) Financial Management requires that the financial management system of a non-Federal entity provide for records that identify adequately the source and application of funds for federally funded activities. These records must contain information pertaining to Federal awards, authorizations, financial obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. CAUSE: The reconciliations of detailed accounting records to grant program requests for reimbursement were not performed in a timely manner during FY 24. EFFECT: Inaccurate, incomplete and untimely grant program requests for reimbursement may result in the school district requesting incorrect grant funding under various grant awards. RECOMMENDATION: All supporting accounting records should be reviewed and reconciled to grant program draw down requests on a regular basis to ensure complete, accurate, and timely financial information is used to request grant funding.
Show full finding ▾Hide full finding ▴2024-006 Financial Management Fiscal year finding initially occurred: 2024 CONDITION: While performing audit procedures, it was noted that numerous special revenue grant funds were not being reconciled from grant reimbursement request to the district's detailed accounting records in a timely manner. CRITERIA: 2 CFR 1.200.302(b) Financial Management requires that the financial management system of a non-Federal entity provide for records that identify adequately the source and application of funds for federally funded activities. These records must contain information pertaining to Federal awards, authorizations, financial obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. CAUSE: The reconciliations of detailed accounting records to grant program requests for reimbursement were not performed in a timely manner during FY 24. EFFECT: Inaccurate, incomplete and untimely grant program requests for reimbursement may result in the school district requesting incorrect grant funding under various grant awards. RECOMMENDATION: All supporting accounting records should be reviewed and reconciled to grant program draw down requests on a regular basis to ensure complete, accurate, and timely financial information is used to request grant funding.
All grant-related information is being thoroughly tracked by the employees currently responsible for submitting reimbursement claims. At this time, Janna Wright and Stacy Swindle are the only staff members filing claims. Their process includes running a Flexible Period Report from Munis, generating a Statement of Revenues and Expenditures from the legacy system for payroll, printing copies of checks, invoices, timesheets, and any other transaction listed on the reports. They also maintain detailed tracking spreadsheets to monitor both expenses and claims, and they collaborate with Directors to ensure accuracy. Once grant funds are received, the payments will be entered into Munis in a timely manner to maintain accurate financial records.
2024-007 Preparation of the Schedule of Expenditures of Federal Awards Fiscal year finding initially occurred: 2024 CONDITION: The school district lacks an adequate system of internal controls to properly prepare and reconcile a complete and accurate Schedule of Expenditures of Federal Award (SEFA) to the underlying financial records. CRITERIA: The Uniform Guidance, Subpart F, Section 200.510 and Section 200.512, respectively, require the preparation of the Schedule of Expenditures of Federal Awards (SEFA) to include an accurate reporting of federal awards expended based on the terms and conditions of the grants received. In order for the SEFA to be prepared accurately, the school district's internal controls should include a centralized process for accumulating grant information and tracking the grant status from inception of the grant award to recording of grant active in the financial statements. CAUSE: The school district does not have an adequate system of internal controls in place to properly accumulate, prepare, and reconcile a SEFA to its financial records. EFFECT: Failure to properly implement a system of internal controls to track grant activity could lead to improper use of grant awards to fund unallowable costs. In addition, without properly accumulating and tracking grant activities used to prepare the SEFA, grant awards could be misidentified within the school district's financial statements and not reported in accordance with Uniform Guidance. RECOMMENDATION: Management should review the school district's policies and procedures for monitoring and tracking grant awards from grant application to recording grant activities in the financial statements.
Show full finding ▾Hide full finding ▴2024-007 Preparation of the Schedule of Expenditures of Federal Awards Fiscal year finding initially occurred: 2024 CONDITION: The school district lacks an adequate system of internal controls to properly prepare and reconcile a complete and accurate Schedule of Expenditures of Federal Award (SEFA) to the underlying financial records. CRITERIA: The Uniform Guidance, Subpart F, Section 200.510 and Section 200.512, respectively, require the preparation of the Schedule of Expenditures of Federal Awards (SEFA) to include an accurate reporting of federal awards expended based on the terms and conditions of the grants received. In order for the SEFA to be prepared accurately, the school district's internal controls should include a centralized process for accumulating grant information and tracking the grant status from inception of the grant award to recording of grant active in the financial statements. CAUSE: The school district does not have an adequate system of internal controls in place to properly accumulate, prepare, and reconcile a SEFA to its financial records. EFFECT: Failure to properly implement a system of internal controls to track grant activity could lead to improper use of grant awards to fund unallowable costs. In addition, without properly accumulating and tracking grant activities used to prepare the SEFA, grant awards could be misidentified within the school district's financial statements and not reported in accordance with Uniform Guidance. RECOMMENDATION: Management should review the school district's policies and procedures for monitoring and tracking grant awards from grant application to recording grant activities in the financial statements.
To ensure the new Business Manager has all necessary information to accurately prepare the Schedule of Expenditures of Federal Awards (SEFA), procedures will be implemented to improve communication and documentation. Employees responsible for preparing grant reimbursement claims will maintain organized files with all supporting documentation readily accessible to the Business Manager. Additionally, all department directors and grant writers will be instructed to notify the Business Manager of any grant applications submitted and to keep them informed on the status of each grant. These steps will help ensure the SEFA is complete, accurate, and prepared in a timely manner.
FAC accepted this audit on January 3, 2024 — management decision was due July 3, 2024.
FAC accepted this audit on January 11, 2023 — management decision was due July 11, 2023.
FAC accepted this audit on May 4, 2022 — management decision was due November 4, 2022.
FAC accepted this audit on August 11, 2021 — management decision was due February 11, 2022.
FAC accepted this audit on April 19, 2020 — management decision was due October 19, 2020.
FAC accepted this audit on January 22, 2019 — management decision was due July 22, 2019.
FAC accepted this audit on January 24, 2018 — management decision was due July 24, 2018.
FAC accepted this audit on January 22, 2017 — management decision was due July 22, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
GSA_MIGRATION
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GSA_MIGRATION
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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