EIN: 010921444
UEI: F39RET1U5BB5
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 2, 2023. 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 January 2, 2024 (962 days ago).
What is a management decision? →Due to the small number of accounting personnel, the District did not have adequate segregation of functions within its accounting system. Cause: The failure to design and implement policies and procedures necessary to achieve adequate internal control led to this condition. Effect: The likelihood that a material misstatement will not be prevented or detected and corrected on a timely basis is increased. The perpetration of fraudulent activity is easier to achieve under this condition. Recommendation: An analysis of the benefits that would be obtained by adequately segregating functions within the accounting system and the costs to employ additional individuals to achieve adequate segregation should be performed. Views of Responsible Officials and Planned Corrective Actions: This information is in the District?s separate Management?s Corrective Action Plan for Current Year Findings.
Show full finding ▾Hide full finding ▴2022-001 Inadequate segregation of accounting functions Criteria: A strong internal control system requires the segregation of responsibilities between different individuals responsible for separate major areas of the accounting system. Condition: Due to the small number of accounting personnel, the District did not have adequate segregation of functions within its accounting system. Cause: The failure to design and implement policies and procedures necessary to achieve adequate internal control led to this condition. Effect: The likelihood that a material misstatement will not be prevented or detected and corrected on a timely basis is increased. The perpetration of fraudulent activity is easier to achieve under this condition. Recommendation: An analysis of the benefits that would be obtained by adequately segregating functions within the accounting system and the costs to employ additional individuals to achieve adequate segregation should be performed. Views of Responsible Officials and Planned Corrective Actions: This information is in the District?s separate Management?s Corrective Action Plan for Current Year Findings.
2022-001 Inadequate segregation of accounting functions Management?s Response and Planned Corrective Action: Management is aware of the condition and has determined that based upon the size of the District and the cost-benefit consideration of additional personnel, it is not feasible to achieve complete segregation of duties. Name and Title of Contact Person: Timothy Matte, Executive Director
2021-001
The District submitted a reimbursement request that was in violation of 2 CFR section 200.305(b)(3) as described in the criteria above. Context/Questioned Costs: The District requested $372,596 of reimbursement on a reimbursement request that was submitted prior to payment of the costs by the District. We consider the total of $372,596 to be questioned costs. Cause: Inconsistent application of cash management compliance requirement. Effect: Possible noncompliance with cash management compliance requirements could result in costs being allowed by the granting agency. Recommendation: Policies and procedures should be implemented to ensure that reimbursement requests are submitted based on the requirement outlined in 2 CFR 200.305(b)(3). Views of Responsible Officials and Planned Corrective Actions: This information is in the District?s separate Management?s Corrective Action Plan for Current Year Findings.
Show full finding ▾Hide full finding ▴2022-003 Cash Management U.S. Department of the Interior (passed through the State of Louisiana?s Coastal Protection and Restoration Authority) CFDA 15.435, Gulf of Mexico Energy Security Act (GOMESA) Criteria: Per 2 CFR section 200.305(b)(3), under the reimbursement method, program costs must be paid by non-Federal entity funds before submitting a payment request. Condition: The District submitted a reimbursement request that was in violation of 2 CFR section 200.305(b)(3) as described in the criteria above. Context/Questioned Costs: The District requested $372,596 of reimbursement on a reimbursement request that was submitted prior to payment of the costs by the District. We consider the total of $372,596 to be questioned costs. Cause: Inconsistent application of cash management compliance requirement. Effect: Possible noncompliance with cash management compliance requirements could result in costs being allowed by the granting agency. Recommendation: Policies and procedures should be implemented to ensure that reimbursement requests are submitted based on the requirement outlined in 2 CFR 200.305(b)(3). Views of Responsible Officials and Planned Corrective Actions: This information is in the District?s separate Management?s Corrective Action Plan for Current Year Findings.
2022-003 Cash Management Management?s Response and Planned Corrective Action: Management will monitor reimbursement requests to insure that payments have been made to vendors prior to submitting the reimbursement request. Name and Title of Contact Person: Timothy Matte, Executive Director
FAC accepted this audit on July 6, 2022 — management decision was due January 6, 2023.
Due to the small number of accounting personnel, the District did not have adequate segregation of functions within its accounting system. Cause: The failure to design and implement policies and procedures necessary to achieve adequate internal control led to this condition. Effect: The likelihood that a material misstatement will not be prevented or detected and corrected on a timely basis is increased. The perpetration of fraudulent activity is easier to achieve under this condition. Recommendation: An analysis of the benefits that would be obtained by adequately segregating functions within the accounting system and the costs to employ additional individuals to achieve adequate segregation should be performed. Views of Responsible Officials and Planned Corrective Actions: This information is in the District?s separate Management?s Corrective Action Plan for Current Year Findings.
Show full finding ▾Hide full finding ▴2021-001 Inadequate segregation of accounting functions Criteria: A strong internal control system requires the segregation of responsibilities between different individuals responsible for separate major areas of the accounting system. Condition: Due to the small number of accounting personnel, the District did not have adequate segregation of functions within its accounting system. Cause: The failure to design and implement policies and procedures necessary to achieve adequate internal control led to this condition. Effect: The likelihood that a material misstatement will not be prevented or detected and corrected on a timely basis is increased. The perpetration of fraudulent activity is easier to achieve under this condition. Recommendation: An analysis of the benefits that would be obtained by adequately segregating functions within the accounting system and the costs to employ additional individuals to achieve adequate segregation should be performed. Views of Responsible Officials and Planned Corrective Actions: This information is in the District?s separate Management?s Corrective Action Plan for Current Year Findings.
2021-001 Inadequate segregation of accounting functions Management?s Response and Planned Corrective Action: Management is aware of the condition and has determined that based upon the size of the District and the cost-benefit consideration of additional personnel, it is not feasible to achieve complete segregation of duties. Name and Title of Contact Person: Timothy Matte, Executive Director
2020-001
FAC accepted this audit on July 8, 2021 — management decision was due January 8, 2022.
Due to the small number of accounting personnel, the District did not have adequate segregation of functions within its accounting system. Cause: The failure to design and implement policies and procedures necessary to achieve adequate internal control led to this condition. Effect: The likelihood that a material misstatement will not be prevented or detected and corrected on a timely basis is increased. The perpetration of fraudulent activity is easier to achieve under this condition. Recommendation: An analysis of the benefits that would be obtained by adequately segregating functions within the accounting system and the costs to employ additional individuals to achieve adequate segregation should be performed. Views of Responsible Officials and Planned Corrective Actions: This information is in the District?s separate Management?s Corrective Action Plan for Current Year Findings.
Show full finding ▾Hide full finding ▴2020-001 Inadequate segregation of accounting functions Criteria: A strong internal control system requires the segregation of responsibilities between different individuals responsible for separate major areas of the accounting system. Condition: Due to the small number of accounting personnel, the District did not have adequate segregation of functions within its accounting system. Cause: The failure to design and implement policies and procedures necessary to achieve adequate internal control led to this condition. Effect: The likelihood that a material misstatement will not be prevented or detected and corrected on a timely basis is increased. The perpetration of fraudulent activity is easier to achieve under this condition. Recommendation: An analysis of the benefits that would be obtained by adequately segregating functions within the accounting system and the costs to employ additional individuals to achieve adequate segregation should be performed. Views of Responsible Officials and Planned Corrective Actions: This information is in the District?s separate Management?s Corrective Action Plan for Current Year Findings.
2020-001 Inadequate segregation of accounting functions Management?s Response and Planned Corrective Action: Management is aware of the condition and has determined that based upon the size of the District and the cost-benefit consideration of additional personnel, it is not feasible to achieve complete segregation of duties. Name and Title of Contact Person: Timothy Matte, Executive Director
2019-001
FAC accepted this audit on September 22, 2020 — management decision was due March 22, 2021.
Due to the small number of accounting personnel, the District did not have adequate segregation of functions within its accounting system. Cause: The failure to design and implement policies and procedures necessary to achieve adequate internal control led to this condition. Effect: The likelihood that a material misstatement will not be prevented or detected and corrected on a timely basis is increased. The perpetration of fraudulent activity is easier to achieve under this condition. Recommendation: An analysis of the benefits that would be obtained by adequately segregating functions within the accounting system and the costs to employ additional individuals to achieve adequate segregation should be performed. Views of Responsible Officials and Planned Corrective Actions: This information is in the District?s separate Management?s Corrective Action Plan for Current Year Findings.
Show full finding ▾Hide full finding ▴2019-001 Inadequate segregation of accounting functions Criteria: A strong internal control system requires the segregation of responsibilities between different individuals responsible for separate major areas of the accounting system. Condition: Due to the small number of accounting personnel, the District did not have adequate segregation of functions within its accounting system. Cause: The failure to design and implement policies and procedures necessary to achieve adequate internal control led to this condition. Effect: The likelihood that a material misstatement will not be prevented or detected and corrected on a timely basis is increased. The perpetration of fraudulent activity is easier to achieve under this condition. Recommendation: An analysis of the benefits that would be obtained by adequately segregating functions within the accounting system and the costs to employ additional individuals to achieve adequate segregation should be performed. Views of Responsible Officials and Planned Corrective Actions: This information is in the District?s separate Management?s Corrective Action Plan for Current Year Findings.
2019-001 Inadequate segregation of accounting functions Management?s Response and Planned Corrective Action: Management is aware of the condition and has determined that based upon the size of the District and the cost-benefit consideration of additional personnel, it is not feasible to achieve complete segregation of duties. Name and Title of Contact Person: Timothy Matte, Executive Director
The District submitted reimbursement requests that were in violation of 2 CFR 200.305(b)(3) as described in the criteria above. Context/Questioned Costs: The District requested $735,136 of reimbursement on reimbursement requests that were submitted prior to payment of the costs by the District. We consider the total of $735,136 to be questioned costs. Cause: Inconsistent application of cash management compliance requirement. Effect: Possible noncompliance with cash management compliance requirements could result in costs being disallowed by the granting agency. Recommendation: Policies and procedures should be implemented to ensure that reimbursement requests are submitted based on the requirement outlined in 2 CFR 200.305(b)(3). Views of Responsible Officials and Planned Corrective Actions: This information is in the District?s separate Management?s Corrective Action Plan for Current Year Findings.
Show full finding ▾Hide full finding ▴2019-003 Cash Management U.S. Department of the Interior (passed through the State of Louisiana?s Coastal Protection and Restoration Authority) CFDA 15.435, Gulf of Mexico Energy Security Act (GOMESA) Criteria: Per 2 CFR section 200.305(b)(3), under the reimbursement method, program costs must be paid by non-Federal entity funds before submitting a payment request. Condition: The District submitted reimbursement requests that were in violation of 2 CFR 200.305(b)(3) as described in the criteria above. Context/Questioned Costs: The District requested $735,136 of reimbursement on reimbursement requests that were submitted prior to payment of the costs by the District. We consider the total of $735,136 to be questioned costs. Cause: Inconsistent application of cash management compliance requirement. Effect: Possible noncompliance with cash management compliance requirements could result in costs being disallowed by the granting agency. Recommendation: Policies and procedures should be implemented to ensure that reimbursement requests are submitted based on the requirement outlined in 2 CFR 200.305(b)(3). Views of Responsible Officials and Planned Corrective Actions: This information is in the District?s separate Management?s Corrective Action Plan for Current Year Findings.
2019-003 Cash Management Management?s Response and Planned Corrective Action: Management will monitor reimbursement requests to insure that payments have been made to vendors prior to submitting the reimbursement request. Name and Title of Contact Person: Timothy Matte, Executive Director
FAC accepted this audit on July 19, 2017 — management decision was due January 19, 2018.
GSA_MIGRATION
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GSA_MIGRATION
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