SOWELA TECHNICAL COMMUNITY COLLEGE

UEI GPMMXSPLFAJ3 · LA · higher-ed · FY 2025-07-01 → 2026-06-30

FY2026: Not yet due

covered by another audit for 4 years; FY2026 not yet due.

Fiscal year:

FY	Status	Observed	Threshold	Composition	Due	Days late	SEFA expended	Obs. % of SEFA	Own report	Covering
2026	Not yet due	$11.1M ▲	$1.0M	outlays 90% + pass-through 10%	2027-03-30	—	—	—	—	—
2025	Covered by parent	$11.1M ▲	$750K	outlays 91% + pass-through 9%	2026-03-30	—	—	—	—	2025-06-GSAFAC-0000405806 ↗
2024	Covered by parent	$10.8M ▲	$750K	outlays 91% + pass-through 9%	2025-03-30	—	—	—	—	2024-06-GSAFAC-0000357993 ↗
2023	Covered by parent	$10.7M ▲	$750K	outlays 93% + pass-through 7%	2024-03-30	—	—	—	—	2023-06-GSAFAC-0000028582 ↗
2022	Covered by parent	$14.7M ▲	$750K	outlays 96% + pass-through 4%	2023-03-30	—	—	—	—	2022-06-CENSUS-0000146632 ↗

Obligation: $9.8M
Outlay: $10.0M
Subaward recv: $1.1M
Subaward passed: $0
Loan face value: $0
Awards: 7

FAC check: —
Audit type: —
Accepted: —
Auditor: —
Cognizant agency: —
Oversight agency: —

Component	Obligation	Outlay	Subaward recv	Subaward passed	Loan face value
Non-HHS federal money	$9.8M	$10.0M	$1.1M	$0	$0

Relationships

Three independent link types, one card each. They overlap — the same money can appear under more than one, so never add them together.

link_type = audit_coverage

Whose single audit accounts for this entity, and whose this entity accounts for. The LINKS are standing — they apply to every year, and a gap in the observed span is a gap in FAC reporting, not a year the entity stood alone. The rolled AMOUNTS below follow the selected fiscal year, so the entity count there can be smaller than the standing list.

↑ Covered by

ADMINISTRATION, LOUISIANA DIVISION OF 2025-06-GSAFAC-0000405806 ↗

Standing link — declared from fac, observed FY2022–FY2025. This entity is not independently delinquent in any year; the coverer carries the filing obligation.

↓ This entity’s audit covers

Nothing — no other entity relies on this one’s audit.

link_type = corporate_parent

From SAM.gov registration: the headquarters an entity registered under, and the entities registered beneath it. A registration record, not an org chart — it does not mean the parent runs the entity’s programs. The link itself never changes, but the lists below follow the selected year: an entity only appears in years it had federal activity.

↑ Rolls up to

LOUISIANA COMMUNITY & TECHNICAL COLLEGE SYSTEM NFDYXNG8MNT1

↓ Rolls up to this entity

Nothing — no entity rolls up to this one.

derived — not a link_type

Not a stored relationship. These entities are found by taking this entity’s parent and looking up everything else registered under it — so they will not appear in any row keyed to this entity’s own UEI. Shown because the coverage lead above rests on them: if a sibling provably covers other entities, it may account for this one too.

Show the query

SELECT related_uei, link_type FROM pub.entity_link
WHERE link_type = 'corporate_parent'
  AND uei = 'NFDYXNG8MNT1'      -- this entity's parent
  AND related_uei <> 'GPMMXSPLFAJ3';   -- everything else under it

Entity	Provably covers	Latest status	Yrs delinq.	Latest observed
DELGADO COMMUNITY COLLEGE GETYNKENXB51	—	Not yet due	—	$55.0M
BATON ROUGE COMMUNITY COLLEGE F34BUS8GBPM6	—	Not yet due	—	$36.2M
BOSSIER PARISH COMMUNITY COLLEGE ZYP6TFKV5H45	—	Not yet due	—	$21.9M