EIN: 720642550
UEI: GSA_MIGRATION
Audited by: APRIO, LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 28, 2022. 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 September 28, 2022 (1440 days ago).
What is a management decision? →Finding 2021-001 ? OCD Compliance Desk Review (Other Matter) Community Development Block Grant Loan, Assistance Listing No. 14.228 Criteria On April 27, 2018, the LLC entered into a CDBG Regulatory Agreement with the Louisiana Office of Community Development (OCD) as a requirement of its Loan and Grant Agreements. Condition and Cause On September 22, 2020, the Compliance and Monitoring Department of the Louisiana Office of Community Development conducted a compliance desk review of the LLC?s compliance with the requirements of its Loan and Grant Agreements. On March 23, 2021, the OCD issued its Monitoring Report with the following review findings: 1) Policies and Procedures Documentation ? A) The LLC was unable to provide the OCD staff with written policies for its monitoring policies and procedures. B) The LLC?s record retention policy did not include OCD?s requirement of a minimum of five years. C) The LLC?s Section 504 Evaluation did not include an accessibility checklist. 2) Monitoring Documentation ? The LLC was unable to provide the OCD staff with documented evidence of its monitoring efforts over compliance with the loan program requirements. 3) Procurement ? A) The LLC was unable to provide evidence that the LLC verified that three of its contractors &/or vendors were not debarred, suspended or otherwise excluded from participation in any federal assistance program. B) The LLC was unable to provide the OCD of evidence of award notification for one contract. C) The LLC was unable to provide the OCD staff with evidence showing the solicitation from other vendors or OCD approval prior to contracting with one of its vendors. D) Records Management ? There was no documented evidence of the bid opening minutes for its demolition project. 4) Labor ? A) Labor compliance files were either nonexistent or missing many required documents. B) A sample review of contractor payrolls for the LLC?s demolition project disclosed workers were classified as `truck driver? which was not present in the Executed Wage Decision. C) The LLC did not formally appoint a Labor Compliance Officer for its demolition project. D) There were no payroll reviews conducted for the LLC?s demolition project. The OCD has cleared each of the Findings as of August 17, 2021. Questioned Costs ? $6,851 of ineligible expenses. Effect Noncompliance with requirements of the LLC?s Loan and Grant Agreements. Recommendation The Authority has implemented corrective actions as a result of the OCD?s Monitoring Review Report. The OCD has cleared the Findings as of August 17, 2021. We recommend that the Authority continue to execute the controls and procedures implemented as a result of the OCD?s recommendations. Reply The Authority has implemented corrective actions as a result of the OCD?s Monitoring Review Report. The OCD has cleared the Findings as of August 17, 2021. Trina Henderson, the Executive Director of The Housing Authority of St. John the Baptist Parish, was responsible for implementing the corrective actions as of August 17, 2021.
Show full finding ▾Hide full finding ▴Finding 2021-001 ? OCD Compliance Desk Review (Other Matter) Community Development Block Grant Loan, Assistance Listing No. 14.228 Criteria On April 27, 2018, the LLC entered into a CDBG Regulatory Agreement with the Louisiana Office of Community Development (OCD) as a requirement of its Loan and Grant Agreements. Condition and Cause On September 22, 2020, the Compliance and Monitoring Department of the Louisiana Office of Community Development conducted a compliance desk review of the LLC?s compliance with the requirements of its Loan and Grant Agreements. On March 23, 2021, the OCD issued its Monitoring Report with the following review findings: 1) Policies and Procedures Documentation ? A) The LLC was unable to provide the OCD staff with written policies for its monitoring policies and procedures. B) The LLC?s record retention policy did not include OCD?s requirement of a minimum of five years. C) The LLC?s Section 504 Evaluation did not include an accessibility checklist. 2) Monitoring Documentation ? The LLC was unable to provide the OCD staff with documented evidence of its monitoring efforts over compliance with the loan program requirements. 3) Procurement ? A) The LLC was unable to provide evidence that the LLC verified that three of its contractors &/or vendors were not debarred, suspended or otherwise excluded from participation in any federal assistance program. B) The LLC was unable to provide the OCD of evidence of award notification for one contract. C) The LLC was unable to provide the OCD staff with evidence showing the solicitation from other vendors or OCD approval prior to contracting with one of its vendors. D) Records Management ? There was no documented evidence of the bid opening minutes for its demolition project. 4) Labor ? A) Labor compliance files were either nonexistent or missing many required documents. B) A sample review of contractor payrolls for the LLC?s demolition project disclosed workers were classified as `truck driver? which was not present in the Executed Wage Decision. C) The LLC did not formally appoint a Labor Compliance Officer for its demolition project. D) There were no payroll reviews conducted for the LLC?s demolition project. The OCD has cleared each of the Findings as of August 17, 2021. Questioned Costs ? $6,851 of ineligible expenses. Effect Noncompliance with requirements of the LLC?s Loan and Grant Agreements. Recommendation The Authority has implemented corrective actions as a result of the OCD?s Monitoring Review Report. The OCD has cleared the Findings as of August 17, 2021. We recommend that the Authority continue to execute the controls and procedures implemented as a result of the OCD?s recommendations. Reply The Authority has implemented corrective actions as a result of the OCD?s Monitoring Review Report. The OCD has cleared the Findings as of August 17, 2021. Trina Henderson, the Executive Director of The Housing Authority of St. John the Baptist Parish, was responsible for implementing the corrective actions as of August 17, 2021.
The Authority has implemented corrective actions as a result of the OCD?s Monitoring Review Report. The OCD has cleared the Findings as of August 17, 2021. Trina Henderson, the Executive Director of The Housing Authority of St. John the Baptist Parish, was responsible for implementing the corrective actions as of August 17, 2021.
FAC accepted this audit on March 2, 2021 — management decision was due September 2, 2021.
FAC accepted this audit on March 8, 2020 — management decision was due September 8, 2020.
FAC accepted this audit on April 1, 2019 — management decision was due October 1, 2019.
FAC accepted this audit on March 25, 2018 — management decision was due September 25, 2018.
FAC accepted this audit on February 27, 2017 — management decision was due August 27, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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