SNY ISLAND LEVEE DRAINAGE DISTRICTLocal Government

2020-003 Disaster Grant ? Public Assistance ? CFDA No 97.036; $ 18 402 Grant period ? Year ended October 31, 2020 Condition: Cost reimbursement was claimed for use of District equipment, but documentation supporting time and use was not kept on 10 instances. Criteria: Eligibility for reimbursement requires supporting documentation to verify the cost. Cause: Procedures in place to document cost reimbursements were not followed. Effect: The cost of the assistance may be disallowed. Context: The audit team found ten instances where there was no supporting documentation to substantiate the cost reimbursement. The questioned cost of these ten instances was $ 18 402. Recommendation: Sny Island Levee Drainage District should verify that all required documentation for cost reimbursement is attached to cost reimbursement reports and filed according to District records retention policies. View of Responsible Officials and Planned Corrective Actions: Sny Island Levee Drainage District agrees with the finding and is in the process of implementing a protocol to correct this finding.

2020-004 Disaster Grant ? Public Assistance ? CFDA No 97.036; $ 60 643 Grant period ? Year ended October 31, 2020 Condition: Reimbursement was claimed for donated resources, however hours worked were not documented on volunteer sign-in sheets. Criteria: Eligibility for reimbursement requires supporting documentation including name of laborer, name of location where work was performed, date and time of work performed to verify the cost reimbursement. Cause: Procedures were not in place to capture all of the required information on volunteer sign-in sheets. Effect: The cost of the assistance may be disallowed. Context: The audit team found the sign in sheets did not include all of the required documentation to support the cost reimbursement. The questioned cost of these instances was $ 80 857. Under the grant, the District received reimbursement for 75% of this cost, or $ 60 643. Recommendation: Sny Island Levee Drainage District should verify that all required documentation for cost reimbursement is attached to cost reimbursement reports. View of Responsible Officials and Planned Corrective Actions: Sny Island Levee Drainage District agrees with the finding and is in the process of implementing a protocol to correct this finding.

2020-005 Disaster Grant ? Public Assistance ? CFDA No 97.036; Grant period ? Year ended October 31, 2020 Condition: Personnel did not correctly claim reimbursement for a fuel invoice related to the federal disaster. Criteria: All costs related to the federal disaster should be tracked and accumulated so proper reimbursements can be claimed. Cause: Procedures in place to document cost reimbursements were not followed. Effect: The Sny Island Levee Drainage District did not collect all eligible cost reimbursements. Context: The audit team found that there was one diesel fuel invoice that was not included for reimbursement during the disaster event. This amount totaled $ 13 275. Recommendation: Written procedures should be developed to ensure all disaster costs are accurately tracked and claimed for reimbursement. View of Responsible Officials and Planned Corrective Actions: Sny Island Levee Drainage District agrees with the finding and is in the process of implementing a protocol to correct this finding.

2020-006 Disaster Grant ? Public Assistance ? CFDA No 97.036; Grant period ? Year ended October 31, 2020 Condition: Although personnel do reference FEMA?s Public Assistance Program and Policy Guide requirements in the event of a major flood event, Sny Island Levee Drainage District?s internal written accounting policies and procedures do not contain procedures relating to requirements for FEMA cost reimbursement. Criteria: FEMA?s Public Assistance Program and Policy Guide contains requirements for Districts to obtain cost reimbursement in the event of a public disaster. Federal cost guidelines require recipients to have written procedures related to expenditure of federal funds. Cause: The Sny Island Levee Drainage District?s accounting policies and procedures do not contain written procedures related to obtaining cost reimbursements from FEMA in accordance with program guidelines. Personnel currently refer to FEMA?s Public Assistance Program and Policy Guide in a major flood event. Effect: The District did not adhere to all required documentation requirements and therefore could be at risk for losing FEMA cost reimbursements. Context: An internal accounting policy and procedures manual that contains written procedures of FEMA requirements for cost reimbursement would guide the District in the event of an emergency to be able to claim all available cost reimbursements. Recommendation: The District should update their accounting policies and procedures to include written procedures in accordance with the FEMA Public Assistance Program and Policy Guide relating to cost reimbursement. View of Responsible Officials and Planned Corrective Actions: Sny Island Levee Drainage District agrees with the finding and is in the process of implementing a protocol to correct this finding.