Reports

From May 21, 2021 to November 9, 2021, the Louisiana Department of Education (DOE) paid $486,050 on two emergency contracts without first obtaining the Louisiana Board of Elementary and Secondary Education’s (BESE’s) approval. The Louisiana Administrative Code requires that professional and consulting services contracts recommended by the Superintendent of Education at, or above, a certain amount (currently $50,000) be approved by BESE. By paying contractors for professional and consulting services prior to obtaining BESE’s approval, DOE may have violated a provision of the Louisiana...

We performed procedures at the Department of Education (DOE) to provide assurances on financial information that is significant to the state’s Annual Comprehensive Financial Report; evaluate the effectiveness of DOE’s internal controls over financial reporting and compliance; and determine whether DOE complied with applicable laws and regulations. In addition, we determined whether management has taken actions to correct the findings reported in the prior year. For the second consecutive audit, DOE did not comply with Federal Funding Accountability and Transparency Act reporting requirements.