EIN: 726001477
UEI: VJJPRTNJCKL7
Audited by: EisnerAmper
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 February 20, 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 August 20, 2025 (380 days ago).
What is a management decision? →FAC accepted this audit on January 9, 2025 — management decision was due July 9, 2025.
The School Board did not submit seven periodic expense reports by the submission deadline. The reports were submitted but not done in a timely manner. Cause: The School Board lacks an established control monitoring timely submission of the periodic expense reports. Effect: Failure to comply with the reporting requirements may result in sanctions, including; losing access to grant funds as a result of the grantee’s noncompliance with its reporting requirements. Recommendation: The School Board should establish a formalized control to monitor timely submission of reports. Repeat finding: Yes, listed as 2022-003 in the prior period. View of Responsible Official: The School Board will develop a formal process to monitor the submission of all required reports to ensure that all reports are submitted timely in compliance with the applicable requirements of grant agreements.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF EDUCATION passed through the Louisiana Department of Education 84.425D, 84.425U COVID-19 – Education Stabilization Fund (ESF) 2021-2022 Award Year Grant No. 28-21-ES3I-61-396, 28-21-ES2F-61-396, 28-21-ESEBI-61-396, and 28-21-ES3F-61-396 Questioned Costs: None. Criteria: The Louisiana Department of Education requires the School Board to submit its quarterly periodic expense reports for the grant program to the established website within fifteen days after the end of the quarter. Universe / Population: The universe / population is eight periodic expense reports submitted during the fiscal year ended June 30, 2023. C. Findings and Questioned Costs – Major Federal Award Programs (continued) 2023-003 Reporting (continued) Condition: The School Board did not submit seven periodic expense reports by the submission deadline. The reports were submitted but not done in a timely manner. Cause: The School Board lacks an established control monitoring timely submission of the periodic expense reports. Effect: Failure to comply with the reporting requirements may result in sanctions, including; losing access to grant funds as a result of the grantee’s noncompliance with its reporting requirements. Recommendation: The School Board should establish a formalized control to monitor timely submission of reports. Repeat finding: Yes, listed as 2022-003 in the prior period. View of Responsible Official: The School Board will develop a formal process to monitor the submission of all required reports to ensure that all reports are submitted timely in compliance with the applicable requirements of grant agreements.
The School board will develop a formal process to monitor the submission of all required reports to ensure that all reports are submitted timely in compliace with te applicable requirements of grant agreements.
2022-003
FAC accepted this audit on August 23, 2023 — management decision was due February 23, 2024.
The School Board did not submit the identified final periodic expense report by the submission deadline. The periodic expense report had a submission deadline of July 15, 2022 and was submitted on December 11, 2022. Cause: The School Board lacks an established control monitoring timely submission of the periodic expense reports. Effect: Failure to comply with the reporting requirements may result in sanctions, including: losing access to grant funds as a result of the grantee?s noncompliance with its reporting requirements. Recommendation: The School Board should establish a formalized control to monitor timely submission of repots. Repeat finding: No. View of Responsible Official and Planned Corrective Action: The School Board will develop a formal process to monitor the submission of all required reports to ensure that all reports are submitted timely in compliance with the applicable requirements of grant agreements.
Show full finding ▾Hide full finding ▴2022-003 Reporting U.S. DEPARTMENT OF EDUCATION passed through the Louisiana Department of Education 84.425D, 84.425U COVID-19 ? Education Stabilization Fund (ESF) COVID-19 ? Education Stabilization Fund (ESF) 2021-2022 Award Year Grant No. 28-21-ES3I-61-396 and 28-21-ES2I-61-396 Questioned Costs: None. Criteria: The Louisiana Department of Education required the School Board to submit its final periodic expense report for the grant program to the established website by July 15, 2022. Universe / Population: The universe / population is six final periodic expense reports submitted during the fiscal year ended June 30, 2022. P&N selected one final period expense report for testing of reporting compliance requirements applicable to the program. This was a statistically valid sample. Condition: The School Board did not submit the identified final periodic expense report by the submission deadline. The periodic expense report had a submission deadline of July 15, 2022 and was submitted on December 11, 2022. Cause: The School Board lacks an established control monitoring timely submission of the periodic expense reports. Effect: Failure to comply with the reporting requirements may result in sanctions, including: losing access to grant funds as a result of the grantee?s noncompliance with its reporting requirements. Recommendation: The School Board should establish a formalized control to monitor timely submission of repots. Repeat finding: No. View of Responsible Official and Planned Corrective Action: The School Board will develop a formal process to monitor the submission of all required reports to ensure that all reports are submitted timely in compliance with the applicable requirements of grant agreements.
View of Responsible Official and Planned Corrective Action: The School Board will develop a formal process to monitor the submission of all required reports to ensure that all reports are submitted timely in compliance with the applicable requirements of grant agreements.
The School Board did not advertise for bid the supplies of fresh and frozen produce totaling in the amount of $89,867 paid to a vendor. Cause: The School Board did not solicit this item for bid due to lack of response from vendors in recent years. Effect: The School Board is out of compliance with the statute referenced above. As a result, the School Board may not have received the lowest price for the purchase of fresh and frozen produce. Recommendation: All purchases of materials and supplies in excess of the stipulated limit should be bid in accordance with the above statute. Repeat finding: No. View of Responsible Official and Planned Corrective Action: The School Board will strengthen its policies and procedures to ensure compliance with the public bid law.
Show full finding ▾Hide full finding ▴2022-004 Procurement U.S. DEPARTMENT OF AGRICULTURE passed through the Louisiana Department of Education 10.553, 10.555, 10.559, 10.582 Child Nutrition Cluster COVID-19 ? Supply Chain Assistance (10.559) 2021-2022 Award Year Grant No. 2004-VJJPRTNJCKL7 Questioned Costs: None. Criteria: According to LA R.S. 38:2212.1, the School Board is required for purchases of materials and supplies exceeding the sum of $30,000 to be paid out of public funds shall be advertised and let by contract to the lowest responsible bidder who has bid according to the specifications as advertised. Universe / Population: The universe / population was eight vendors paid in excess of $25,000 by the grant program during the fiscal year ended June 30, 2022. This was a statistically valid sample. Condition: The School Board did not advertise for bid the supplies of fresh and frozen produce totaling in the amount of $89,867 paid to a vendor. Cause: The School Board did not solicit this item for bid due to lack of response from vendors in recent years. Effect: The School Board is out of compliance with the statute referenced above. As a result, the School Board may not have received the lowest price for the purchase of fresh and frozen produce. Recommendation: All purchases of materials and supplies in excess of the stipulated limit should be bid in accordance with the above statute. Repeat finding: No. View of Responsible Official and Planned Corrective Action: The School Board will strengthen its policies and procedures to ensure compliance with the public bid law.
View of Responsible Official and Planned Corrective Action: The School Board will strengthen its policies and procedures to ensure compliance with the public bid law.
FAC accepted this audit on April 28, 2022 — management decision was due October 28, 2022.
FAC accepted this audit on April 29, 2021 — management decision was due October 29, 2021.
FAC accepted this audit on January 12, 2020 — management decision was due July 12, 2020.
FAC accepted this audit on January 27, 2019 — management decision was due July 27, 2019.
FAC accepted this audit on February 7, 2018 — management decision was due August 7, 2018.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on January 12, 2017 — management decision was due July 12, 2017.
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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