EIN: 720648848
UEI: WZJ3N8M521N4
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 27, 2021. 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 November 27, 2021 (1732 days ago).
What is a management decision? →The Agency?s internal control system includes policies and procedures related to eligibility of LIHEAP participants (including amounts of benefits). Eligible recipients may receive up to three payments annually in their behalf (Heating, Cooling & Crisis). As part of our audit we tested this system. Our test included benefits paid on behalf of 40 participants. Our test found no payments made in behalf of ineligible participants nor any payments made for improper amounts. The controls related to LIHEAP participant eligibility includes several tasks, including some performed by intake personnel and subsequently approved by supervisory personnel for both the initial benefit payments and subsequent benefits in behalf of the same individual. Our test revealed that in all instances, involving initial benefits, all steps were properly followed by intake personnel and supervisory personnel. However in four instances, involving additional benefit payments for already approved individuals, supervisory personnel failed to approve the subsequent payment documentation prepared by the intake personnel. Criteria: Controls in place over eligibility for individuals require the agency to have a completed and approved LIHEAP application (including those for additional benefits) on file signed by both the applicant and a supervising agency representative. Effect: Failure to following the internal control system could result in errors that may not be detected which could potentially result in an ineligible applicant receiving assistance under the program or payment being made for an improper amount. Cause: The Agency did not follow its internal controls in place for the intake approval process when an applicant applies for additional benefits (Heating, Crisis, Cooling). Recommendation: Supervisors should review and sign all documents as prescribed in the Agency?s internal control system. Management?s Response: Due to the challenges brought on by the COVID-19 Pandemic that occurred during the FY2020 operating period, SMILE?s implementation of the corrective action protocols that were previously put into place were unable to be completed during the year. Management anticipates full implementation of these measures being completed by the end of Summer 2021. Specifically, we will do the following: Supervisory level personnel will continue to monitor and review all client program files for accuracy and to ensure that the appropriate signatories appear where necessary.
Show full finding ▾Hide full finding ▴ITEM NO. 2020-001 Inadequate Supervision and Review Low-Income Home Energy Assistance (LIHEAP) (CFDA 93.568) Passed through Louisiana Housing Corporation (LHC) Auditors? Comments Condition: The Agency?s internal control system includes policies and procedures related to eligibility of LIHEAP participants (including amounts of benefits). Eligible recipients may receive up to three payments annually in their behalf (Heating, Cooling & Crisis). As part of our audit we tested this system. Our test included benefits paid on behalf of 40 participants. Our test found no payments made in behalf of ineligible participants nor any payments made for improper amounts. The controls related to LIHEAP participant eligibility includes several tasks, including some performed by intake personnel and subsequently approved by supervisory personnel for both the initial benefit payments and subsequent benefits in behalf of the same individual. Our test revealed that in all instances, involving initial benefits, all steps were properly followed by intake personnel and supervisory personnel. However in four instances, involving additional benefit payments for already approved individuals, supervisory personnel failed to approve the subsequent payment documentation prepared by the intake personnel. Criteria: Controls in place over eligibility for individuals require the agency to have a completed and approved LIHEAP application (including those for additional benefits) on file signed by both the applicant and a supervising agency representative. Effect: Failure to following the internal control system could result in errors that may not be detected which could potentially result in an ineligible applicant receiving assistance under the program or payment being made for an improper amount. Cause: The Agency did not follow its internal controls in place for the intake approval process when an applicant applies for additional benefits (Heating, Crisis, Cooling). Recommendation: Supervisors should review and sign all documents as prescribed in the Agency?s internal control system. Management?s Response: Due to the challenges brought on by the COVID-19 Pandemic that occurred during the FY2020 operating period, SMILE?s implementation of the corrective action protocols that were previously put into place were unable to be completed during the year. Management anticipates full implementation of these measures being completed by the end of Summer 2021. Specifically, we will do the following: Supervisory level personnel will continue to monitor and review all client program files for accuracy and to ensure that the appropriate signatories appear where necessary.
SMILE community PARTNERSIIIP SMIU COMMUNITY ACTION AGENCY Herplo9 Peap/e. Changlng Live:s. SMILE Community Action Agency - Serving St. Martin, Iberia and Lafayette Parishes - Craig A, Mathews Chief Executive Offlcer SMILE Board Officers Marlon Lewis Pr&sldent Ronald Cormier Vice-President Lois Boutte Secretary Vonda LeBlanc Treasurer Mary Batiste Parliamentarian May 24, 2021 Louisiana Workforce Commission I00 I North 23rd Street Post Office 94094 Baton Rouge, LA 70804-9094 Louisiana Housing Finance Agency/ Louisiana Housing Corpomtion 2415 Quail Drive Baton Rouge, LA 70808 RE: Management Response Letter to Audit Findings St. Ma1tin, Iberia, Lafayette Community Action Agency, Inc. respectfully submits the following corrective action plan for the year ending May 31, 2020. Independent public accounting firm: Pitts & Matte, CPAs P.O.Box2363 Morgan City,LA 70381 Audit period: Fiscal year ending May 31, 2020 St. Martin Iberia Lafayette Community Action Agency (SMILE) is in receipt of its FYE May 31, 2020 annual Audit Repo1t from Pitts &Matte CPAs, and hereby provides a Management Response to the four Findings or Material Weaknesses "Internal Controls Over Financial Reporting" and "lnterna Controls Over Compliance (Low-Income Home Energy Assistance Programs and Community Services Block Grant). (337) 234,3272 www.smllecaa.org P.O. Box 3343, Lafayette, LA 70502 501 St. John Street TDD 711 Fax (337) 234-3274 SI. Marlin, Iberia, Lafayette Community Action Agency, Inc. (SMILE) Is an Equal Opportunity Employer/Program Auxiliary Aids and Services are available upon request to individuals with disabilities The findings from the May 31, 2020 schedule of findings and questioned cost are referenced below. The findings are listed by program and numbered consistently with the numbers assigned in the schedule. (LIHEAP) (CFDA 93.568) Passed through Louisiana Housing Corporation (LHC) Item No. 2020-001 - Inadequate Supervision and Review Item No. 2020-003 - Inadequate Controls Over Applicant Eligibility (CSBG) (CFDA 93.569) Passed through Louisiana Workforce Commission Item No. 2020-002- Inadequate Supervision and Review Item No. 2020-003 - Inadequate Controls Over Applicant Eligibility Due to the challenges brought on by the COVID-19 Pandemic that occurred during the FY2020 operating period, SMILE's implementation of the corrective action protocols that were previously put into place were unable to be completed during the year. Management anticipates full implementation of these measures being completed by the end of Summer 2021. Specifically, we will do the following: Supervisory level personnel will continue to monitor and review all client program files for accuracy and to ensure that the appropriate signatories appear where necessary. We will obtain and maintain all required documentation in the appropriate files.
2019-001
The Agency?s internal control system includes policies and procedures related to eligibility of participants for certain benefits provided through CSBG. As part of our audit we tested this system. Our test included benefits paid on behalf of 40 participants. Our test found no payments made in behalf of ineligible participants nor any payments made for improper amounts. The controls related to CSBG participant eligibility included several steps. Our test revealed that in one instance the Agency CSBG file for the participant did not contain a copy of that individuals identification documentation (ID) or social security card. Note this individual was also a participant in another Agency program and management provided us with a copy of the ID and social security card. Criteria: Internal controls in place over eligibility for individuals, among other things, require the Agency to have a copy of the individual?s ID and Social Security card on file. Effect: Failure to obtain all required information could allow applicants to receive benefits under the program when they are not eligible. Cause: The Agency?s files did not contain all required documents. Recommendation: The Agency should make sure all required documentation is obtained and maintained. Management?s Response: Due to the challenges brought on by the COVID-19 Pandemic that occurred during the FY2020 operating period, SMILE?s implementation of the corrective action protocols that were previously put into place were unable to be completed during the year. Management anticipates full implementation of these measures being completed by the end of Summer 2021. Specifically, we will do the following: We will obtain and maintain all required documentation in the appropriate files.
Show full finding ▾Hide full finding ▴ITEM NO. 2020-002 Inadequate Supervision and Review Community Service Block Grant (CSBG) (CFDA 93.569) Passed through Louisiana Workforce Commission Auditors? Comments Condition: The Agency?s internal control system includes policies and procedures related to eligibility of participants for certain benefits provided through CSBG. As part of our audit we tested this system. Our test included benefits paid on behalf of 40 participants. Our test found no payments made in behalf of ineligible participants nor any payments made for improper amounts. The controls related to CSBG participant eligibility included several steps. Our test revealed that in one instance the Agency CSBG file for the participant did not contain a copy of that individuals identification documentation (ID) or social security card. Note this individual was also a participant in another Agency program and management provided us with a copy of the ID and social security card. Criteria: Internal controls in place over eligibility for individuals, among other things, require the Agency to have a copy of the individual?s ID and Social Security card on file. Effect: Failure to obtain all required information could allow applicants to receive benefits under the program when they are not eligible. Cause: The Agency?s files did not contain all required documents. Recommendation: The Agency should make sure all required documentation is obtained and maintained. Management?s Response: Due to the challenges brought on by the COVID-19 Pandemic that occurred during the FY2020 operating period, SMILE?s implementation of the corrective action protocols that were previously put into place were unable to be completed during the year. Management anticipates full implementation of these measures being completed by the end of Summer 2021. Specifically, we will do the following: We will obtain and maintain all required documentation in the appropriate files.
SMILE community PARTNERSIIIP SMIU COMMUNITY ACTION AGENCY Herplo9 Peap/e. Changlng Live:s. SMILE Community Action Agency - Serving St. Martin, Iberia and Lafayette Parishes - Craig A, Mathews Chief Executive Offlcer SMILE Board Officers Marlon Lewis Pr&sldent Ronald Cormier Vice-President Lois Boutte Secretary Vonda LeBlanc Treasurer Mary Batiste Parliamentarian May 24, 2021 Louisiana Workforce Commission I00 I North 23rd Street Post Office 94094 Baton Rouge, LA 70804-9094 Louisiana Housing Finance Agency/ Louisiana Housing Corpomtion 2415 Quail Drive Baton Rouge, LA 70808 RE: Management Response Letter to Audit Findings St. Ma1tin, Iberia, Lafayette Community Action Agency, Inc. respectfully submits the following corrective action plan for the year ending May 31, 2020. Independent public accounting firm: Pitts & Matte, CPAs P.O.Box2363 Morgan City,LA 70381 Audit period: Fiscal year ending May 31, 2020 St. Martin Iberia Lafayette Community Action Agency (SMILE) is in receipt of its FYE May 31, 2020 annual Audit Repo1t from Pitts &Matte CPAs, and hereby provides a Management Response to the four Findings or Material Weaknesses "Internal Controls Over Financial Reporting" and "lnterna Controls Over Compliance (Low-Income Home Energy Assistance Programs and Community Services Block Grant). (337) 234,3272 www.smllecaa.org P.O. Box 3343, Lafayette, LA 70502 501 St. John Street TDD 711 Fax (337) 234-3274 SI. Marlin, Iberia, Lafayette Community Action Agency, Inc. (SMILE) Is an Equal Opportunity Employer/Program Auxiliary Aids and Services are available upon request to individuals with disabilities The findings from the May 31, 2020 schedule of findings and questioned cost are referenced below. The findings are listed by program and numbered consistently with the numbers assigned in the schedule. (LIHEAP) (CFDA 93.568) Passed through Louisiana Housing Corporation (LHC) Item No. 2020-001 - Inadequate Supervision and Review Item No. 2020-003 - Inadequate Controls Over Applicant Eligibility (CSBG) (CFDA 93.569) Passed through Louisiana Workforce Commission Item No. 2020-002- Inadequate Supervision and Review Item No. 2020-003 - Inadequate Controls Over Applicant Eligibility Due to the challenges brought on by the COVID-19 Pandemic that occurred during the FY2020 operating period, SMILE's implementation of the corrective action protocols that were previously put into place were unable to be completed during the year. Management anticipates full implementation of these measures being completed by the end of Summer 2021. Specifically, we will do the following: Supervisory level personnel will continue to monitor and review all client program files for accuracy and to ensure that the appropriate signatories appear where necessary. We will obtain and maintain all required documentation in the appropriate files.
ITEM NO. 2020-003 Inadequate Controls over Applicant Eligibility Low-Income Home Energy Assistance (LIHEAP) (CFDA 93.568) Passed through Louisiana Housing Corporation (LHC) Finding 2020-001 also applies to this grant (see page 28)
Show full finding ▾Hide full finding ▴ITEM NO. 2020-003 Inadequate Controls over Applicant Eligibility Low-Income Home Energy Assistance (LIHEAP) (CFDA 93.568) Passed through Louisiana Housing Corporation (LHC) Finding 2020-001 also applies to this grant (see page 28)
SMILE community PARTNERSIIIP SMIU COMMUNITY ACTION AGENCY Herplo9 Peap/e. Changlng Live:s. SMILE Community Action Agency - Serving St. Martin, Iberia and Lafayette Parishes - Craig A, Mathews Chief Executive Offlcer SMILE Board Officers Marlon Lewis Pr&sldent Ronald Cormier Vice-President Lois Boutte Secretary Vonda LeBlanc Treasurer Mary Batiste Parliamentarian May 24, 2021 Louisiana Workforce Commission I00 I North 23rd Street Post Office 94094 Baton Rouge, LA 70804-9094 Louisiana Housing Finance Agency/ Louisiana Housing Corpomtion 2415 Quail Drive Baton Rouge, LA 70808 RE: Management Response Letter to Audit Findings St. Ma1tin, Iberia, Lafayette Community Action Agency, Inc. respectfully submits the following corrective action plan for the year ending May 31, 2020. Independent public accounting firm: Pitts & Matte, CPAs P.O.Box2363 Morgan City,LA 70381 Audit period: Fiscal year ending May 31, 2020 St. Martin Iberia Lafayette Community Action Agency (SMILE) is in receipt of its FYE May 31, 2020 annual Audit Repo1t from Pitts &Matte CPAs, and hereby provides a Management Response to the four Findings or Material Weaknesses "Internal Controls Over Financial Reporting" and "lnterna Controls Over Compliance (Low-Income Home Energy Assistance Programs and Community Services Block Grant). (337) 234,3272 www.smllecaa.org P.O. Box 3343, Lafayette, LA 70502 501 St. John Street TDD 711 Fax (337) 234-3274 SI. Marlin, Iberia, Lafayette Community Action Agency, Inc. (SMILE) Is an Equal Opportunity Employer/Program Auxiliary Aids and Services are available upon request to individuals with disabilities The findings from the May 31, 2020 schedule of findings and questioned cost are referenced below. The findings are listed by program and numbered consistently with the numbers assigned in the schedule. (LIHEAP) (CFDA 93.568) Passed through Louisiana Housing Corporation (LHC) Item No. 2020-001 - Inadequate Supervision and Review Item No. 2020-003 - Inadequate Controls Over Applicant Eligibility (CSBG) (CFDA 93.569) Passed through Louisiana Workforce Commission Item No. 2020-002- Inadequate Supervision and Review Item No. 2020-003 - Inadequate Controls Over Applicant Eligibility Due to the challenges brought on by the COVID-19 Pandemic that occurred during the FY2020 operating period, SMILE's implementation of the corrective action protocols that were previously put into place were unable to be completed during the year. Management anticipates full implementation of these measures being completed by the end of Summer 2021. Specifically, we will do the following: Supervisory level personnel will continue to monitor and review all client program files for accuracy and to ensure that the appropriate signatories appear where necessary. We will obtain and maintain all required documentation in the appropriate files.
2019-003
ITEM NO. 2020-004 Inadequate Controls over Applicant Eligibility Community Service Block Grant (CSBG) (CFDA 93.569) Passed through Louisiana Workforce Commission Finding 2020-002 also applies to this grant (see page 30)
Show full finding ▾Hide full finding ▴ITEM NO. 2020-004 Inadequate Controls over Applicant Eligibility Community Service Block Grant (CSBG) (CFDA 93.569) Passed through Louisiana Workforce Commission Finding 2020-002 also applies to this grant (see page 30)
SMILE community PARTNERSIIIP SMIU COMMUNITY ACTION AGENCY Herplo9 Peap/e. Changlng Live:s. SMILE Community Action Agency - Serving St. Martin, Iberia and Lafayette Parishes - Craig A, Mathews Chief Executive Offlcer SMILE Board Officers Marlon Lewis Pr&sldent Ronald Cormier Vice-President Lois Boutte Secretary Vonda LeBlanc Treasurer Mary Batiste Parliamentarian May 24, 2021 Louisiana Workforce Commission I00 I North 23rd Street Post Office 94094 Baton Rouge, LA 70804-9094 Louisiana Housing Finance Agency/ Louisiana Housing Corpomtion 2415 Quail Drive Baton Rouge, LA 70808 RE: Management Response Letter to Audit Findings St. Ma1tin, Iberia, Lafayette Community Action Agency, Inc. respectfully submits the following corrective action plan for the year ending May 31, 2020. Independent public accounting firm: Pitts & Matte, CPAs P.O.Box2363 Morgan City,LA 70381 Audit period: Fiscal year ending May 31, 2020 St. Martin Iberia Lafayette Community Action Agency (SMILE) is in receipt of its FYE May 31, 2020 annual Audit Repo1t from Pitts &Matte CPAs, and hereby provides a Management Response to the four Findings or Material Weaknesses "Internal Controls Over Financial Reporting" and "lnterna Controls Over Compliance (Low-Income Home Energy Assistance Programs and Community Services Block Grant). (337) 234,3272 www.smllecaa.org P.O. Box 3343, Lafayette, LA 70502 501 St. John Street TDD 711 Fax (337) 234-3274 SI. Marlin, Iberia, Lafayette Community Action Agency, Inc. (SMILE) Is an Equal Opportunity Employer/Program Auxiliary Aids and Services are available upon request to individuals with disabilities The findings from the May 31, 2020 schedule of findings and questioned cost are referenced below. The findings are listed by program and numbered consistently with the numbers assigned in the schedule. (LIHEAP) (CFDA 93.568) Passed through Louisiana Housing Corporation (LHC) Item No. 2020-001 - Inadequate Supervision and Review Item No. 2020-003 - Inadequate Controls Over Applicant Eligibility (CSBG) (CFDA 93.569) Passed through Louisiana Workforce Commission Item No. 2020-002- Inadequate Supervision and Review Item No. 2020-003 - Inadequate Controls Over Applicant Eligibility Due to the challenges brought on by the COVID-19 Pandemic that occurred during the FY2020 operating period, SMILE's implementation of the corrective action protocols that were previously put into place were unable to be completed during the year. Management anticipates full implementation of these measures being completed by the end of Summer 2021. Specifically, we will do the following: Supervisory level personnel will continue to monitor and review all client program files for accuracy and to ensure that the appropriate signatories appear where necessary. We will obtain and maintain all required documentation in the appropriate files.
FAC accepted this audit on February 9, 2020 — management decision was due August 9, 2020.
Applicant files for services are not being reviewed timely.
Show full finding ▾Hide full finding ▴Applicant files for services are not being reviewed timely.
Unfortunately, this Finding was recognized in SMILE?s 2018 Audit as well, and stemmed from practices that had previously been cited under the former administration. Because SMILE?s audit report was completed and submitted more than 60 days late on last year, our operation was well into the subsequent fiscal year at the time the Finding was noted. SMILE?s current administration immediately began implementing corrective action in April 2019, immediately following production of the fiscal year 2018 audit report, leaving at least 6 months of prior activity. The corrective action plan we?ve implemented entails repetitive quarterly inservice trainings with all personnel to reflect multiple levels of validation of all client files for approval of benefits awards up to and including supervisory personnel review (i.e. parish managers).
2018-003
In testing controls over eligibility, there was one instance (out of 21 files tested) where the intake application was not signed and four instances (out of 27 files tested) where although the eligibility determination included the required documentation and had been reviewed by a supervisor, the income determination was incorrectly computed and for one applicant this resulted in the person being incorrectly determined eligible for the program when they did not meet the income guidelines.
Show full finding ▾Hide full finding ▴In testing controls over eligibility, there was one instance (out of 21 files tested) where the intake application was not signed and four instances (out of 27 files tested) where although the eligibility determination included the required documentation and had been reviewed by a supervisor, the income determination was incorrectly computed and for one applicant this resulted in the person being incorrectly determined eligible for the program when they did not meet the income guidelines.
Every transaction will be treated the same and all files will be reviewed by supervisory staff going forward before payments are executed. Income calculations will be done according to OCA Policy Vol.1 Chapter 2. CSBG Section B.
2018-004
In a test of 60 transactions, there were four instances where the electricity charge was calculated incorrectly but did not change the amount of the benefit received.
Show full finding ▾Hide full finding ▴In a test of 60 transactions, there were four instances where the electricity charge was calculated incorrectly but did not change the amount of the benefit received.
As we move forward all files are being reviewed by supervisory personnel and executive management staff before any benefits are requested in order to ensure that all income and total electricity charge (TEC) is calculated correctly. A quarterly in-house audit is also being conducted to identify all errors and ensure they are corrected prior to the program year end.
2018-005
In a test of 60 transactions, there were three instances where the income was calculated incorrectly in determining eligibility. In two of those instances, the benefit amount was not changed by the error while in one instance it was. The one that benefit was affected by it, the amount received by the participant was less than what should have been received in the amount of $200.
Show full finding ▾Hide full finding ▴In a test of 60 transactions, there were three instances where the income was calculated incorrectly in determining eligibility. In two of those instances, the benefit amount was not changed by the error while in one instance it was. The one that benefit was affected by it, the amount received by the participant was less than what should have been received in the amount of $200.
As we move forward all files are being reviewed by supervisory personnel and executive management staff before any benefits are requested in order to ensure that all income and total electricity charge (TEC) is calculated correctly. A quarterly in-house audit is also being conducted to identify all errors and ensure they are corrected prior to the program year end.
The controls over payroll as it relates to documentation of the program that an individual is spending time on are not properly designed to support the program being charged for the time. In addition, two employee timesheets were not signed by the employee and one employee timesheet did not include the supervisor?s signature so while these controls are properly designed, they are not operating as intended.
Show full finding ▾Hide full finding ▴The controls over payroll as it relates to documentation of the program that an individual is spending time on are not properly designed to support the program being charged for the time. In addition, two employee timesheets were not signed by the employee and one employee timesheet did not include the supervisor?s signature so while these controls are properly designed, they are not operating as intended.
St. Martin, Iberia, Lafayette Community Action Agency acknowledges that most of its personnel perform a variety of duties among a cross sector of programs with different funding sources. While there is a percentage of time allocated to each relative program among those specific employees, it would be over exhaustive and unnecessary for SMILE, with the lack of resources available, to attempt to perform cost allocations of time for each employee as recommended by the audit firm. The cost allocation for personnel performance is entered in the payroll system per each employee based on what program they are assigned and budgeted on. SMILE is currently implementing/upgrading a new procedure on documenting personnel time along with training of staff. Additionally, the administration has strengthened measures to ensure that all timesheets are reviewed for accuracy and that the appropriate supervisory personnel has signed all timesheets before they are submitted to the fiscal department.
FAC accepted this audit on January 30, 2019 — management decision was due July 30, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-002
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on November 28, 2017 — management decision was due May 28, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on November 10, 2016 — management decision was due May 10, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-002
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