Orleans Parish School Board: Status of Corrective Actions on Previously Reported Title I-Relevant Control Weaknesses

Other than the deficiency described in Finding 2, nothing came to our attention indicating that Orleans Parish did not design and implement policies and procedures that are likely to provide reasonable assurance that previously reported, Title I-relevant findings would not reoccur. Orleans Parish implemented a new financial management system, developed a grants management policy requiring adequately documented personnel and nonpersonnel expenditures, and revised its policies and procedures for purchasing and contracting, using district-held credit cards, and limiting user access to the financial management system (see Finding 1). However, Orleans Parish did not design and implement procedures that provided reasonable assurance that expenditures for services provided to nonpublic school students and charged to Title I funds were allowable. Specifically, Orleans Parish did not verify that educational services providers delivered the Title I services to nonpublic school students as asserted on invoices and supporting documentation. In fiscal year 2017 (July 1 through June 30), contracts with these educational services providers accounted for 26 percent ($3.7 million) of Orleans Parish’s $14.1 million Title I allocation.