EIN: 726001459
UEI: D95WWTFD5DV5
Audited by: EisnerAmper LLP
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 26, 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 26, 2026 (73 days ago).
What is a management decision? →FAC accepted this audit on January 8, 2025 — management decision was due July 8, 2025.
During our testing of compliance with the suspension and debarment regulations, the School Board was unable to provide documentation of its conclusion that one vendor was not suspended or debarred. The universe (population) from which the items were selected was all vendor payments during the year ended June 30, 2024 over $25,000 consisting of one vendor. Based on a review of SAM.gov, this vendor was not suspended or debarred. Questioned Costs: None Cause: Management does not have adequate controls in place to ensure that its determination of whether vendors are suspended or debarred are documented for all covered transactions. Effect: Without ensuring documentation is maintained over whether a vendor is suspended or debarred, the School Board may enter into contracts with unauthorized parties. Recommendation: We recommend that the School Board review of all contracts to ensure the appropriate language exits regarding suspension and debarment regulations, and the School Board should consider an annual review of SAM.gov for all vendors are paid from federal grants. View of Responsible Official: Management will review standing contracts regarding suspension and debarment regulations to ensure that appropriate language exists. In addition, the School Board will review vendors paid with federal grants and search SAM.gov for possible suspension and debarment issues. Appropriate language regarding suspension and debarment will be included in future contracts. Prior to entering future contracts, management will search SAM.gov to avoid entering into contracts with unauthorized parties. Management will document the result of such search.
Show full finding ▾Hide full finding ▴2024-001 Procurement and Suspension and Debarment Federal Program: U.S. Department of Education, Special Education Cluster – Assistance Listing Number 84.027, 84.173 Criteria: Non-federal entities are prohibited from contracting with parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. When a non-federal entity enters into a covered transaction, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at SAM.gov, (2) receiving a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Condition: During our testing of compliance with the suspension and debarment regulations, the School Board was unable to provide documentation of its conclusion that one vendor was not suspended or debarred. The universe (population) from which the items were selected was all vendor payments during the year ended June 30, 2024 over $25,000 consisting of one vendor. Based on a review of SAM.gov, this vendor was not suspended or debarred. Questioned Costs: None Cause: Management does not have adequate controls in place to ensure that its determination of whether vendors are suspended or debarred are documented for all covered transactions. Effect: Without ensuring documentation is maintained over whether a vendor is suspended or debarred, the School Board may enter into contracts with unauthorized parties. Recommendation: We recommend that the School Board review of all contracts to ensure the appropriate language exits regarding suspension and debarment regulations, and the School Board should consider an annual review of SAM.gov for all vendors are paid from federal grants. View of Responsible Official: Management will review standing contracts regarding suspension and debarment regulations to ensure that appropriate language exists. In addition, the School Board will review vendors paid with federal grants and search SAM.gov for possible suspension and debarment issues. Appropriate language regarding suspension and debarment will be included in future contracts. Prior to entering future contracts, management will search SAM.gov to avoid entering into contracts with unauthorized parties. Management will document the result of such search.
Management will review standing contracts regarding suspension and debarment regulations to ensure that appropriate language exists. In addition, the School Board will review vendors paid with federal grants and search SAM.gov for possible suspension and debarment issues. Appropriate language regarding suspension and debarment will be included in future contracts, Prior to entering future contracts, management will search SAM.gov to avoid entering into contracts with unauthorized parties. Management will document the result of such search. Anticipated completion date June 30, 2024 Responsible Contact Person Dana M . Knight, Director of Finance
FAC accepted this audit on January 10, 2024 — management decision was due July 10, 2024.
FAC accepted this audit on February 2, 2023 — management decision was due August 2, 2023.
2022-002 Compliance with Reporting RequirementsFederal Program and Federal Assistance Listing Number: Every Student Succeeds Act / Preschool Development Grants, 93.434Criteria: Reporting requirements of the Preschool Development Grants (PDG) mandate that Periodic Expense Reports (PERs) be submitted to the Louisiana Department of Education (LDOE) no later than 15 days after the end of the year.Condition/Context: The PER for one of the School Boards PDG awards for the period ended June 30, 2022 was submitted in September 2022.Statistically Valid Sample: N/ACause: Management represented that the report was ready for submission in the LDOE?s portal by the deadline but was inadvertently not submitted. The report was subsequently submitted when notification was received from the LDOE.Effect: The School Board was non-compliant with the reporting requirement.Questioned Costs: None identified.Identification of a Repeat Finding: This is not a repeat finding.Recommendation: We recommend that the School Board implement procedures to ensure that all reports are properly submitted by the required deadlines.Views of Responsible Officials: The Washington Parish School Board concurs with the auditing entity regarding the finding as presented. The auditee has attached a Corrective Action Plan in reference to the issue.
Show full finding ▾Hide full finding ▴2022-002 Compliance with Reporting RequirementsFederal Program and Federal Assistance Listing Number: Every Student Succeeds Act / Preschool Development Grants, 93.434Criteria: Reporting requirements of the Preschool Development Grants (PDG) mandate that Periodic Expense Reports (PERs) be submitted to the Louisiana Department of Education (LDOE) no later than 15 days after the end of the year.Condition/Context: The PER for one of the School Boards PDG awards for the period ended June 30, 2022 was submitted in September 2022.Statistically Valid Sample: N/ACause: Management represented that the report was ready for submission in the LDOE?s portal by the deadline but was inadvertently not submitted. The report was subsequently submitted when notification was received from the LDOE.Effect: The School Board was non-compliant with the reporting requirement.Questioned Costs: None identified.Identification of a Repeat Finding: This is not a repeat finding.Recommendation: We recommend that the School Board implement procedures to ensure that all reports are properly submitted by the required deadlines.Views of Responsible Officials: The Washington Parish School Board concurs with the auditing entity regarding the finding as presented. The auditee has attached a Corrective Action Plan in reference to the issue.
2022-002 Compliance with Reporting Requirements 1. Responsible departments will keep a checklist of required reports to be submitted along with due dates of such reports. Goal Date: 3/31/2023 Person Responsible for Corrective Action: Department Heads 2. Report submission dates will be documented. Any exceptions will be noted. Goal Date: 3/31/2023 Person Responsible: Department Heads
FAC accepted this audit on February 10, 2022 — management decision was due August 10, 2022.
FAC accepted this audit on January 20, 2021 — management decision was due July 20, 2021.
FAC accepted this audit on January 12, 2020 — management decision was due July 12, 2020.
FAC accepted this audit on January 9, 2019 — management decision was due July 9, 2019.
FAC accepted this audit on January 11, 2018 — management decision was due July 11, 2018.
FAC accepted this audit on December 18, 2016 — management decision was due June 18, 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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