North Delta Regional Planning and Development District, Inc.

2020-001 Aging Cluster - Compliance First reported in 2017 Federal Program 93.044, 93.045, 93.053 Aging Cluster Department of Health and Human Services ? Administration on Aging Passed Through the Louisiana Governor?s Office of Elderly Affairs (GOEA) Federal award identification number-n/a; 2019 award Criteria or Specific Requirement Compliance with Subrecipient Monitoring Requirements Uniform Guidance compliance requirements state that a pass-through District (PTE) must: ? Evaluate Risk ? Evaluate each subrecipient?s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CFR section 200.331(b)). ? Monitor ? Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.331(d) through (f)). Condition Found Compliance with Subrecipient Monitoring Requirements We reviewed the contracts with the Councils on Aging, and they do not clearly identify to the subrecipients that these are subawards, as required, and do not include the other required information given in 2 CFR section 200.331(a). Noncompliance with subrecipient monitoring requirements was identified during the course of the prior audit and communicated with management. Management immediately directed staff to comply with program requirements, and staff increased diligence in monitoring but not sufficient to meet program requirements. Ombudsman Program When we inquired of North Delta to show us that they are in compliance with program requirements and that they are monitoring program operations, we were not provided documentation sufficient to make determinations that they were both in compliance and controls over compliance were designed and operating. Cause Management has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with grant requirements and Uniform Guidance. The Aging Director was not provided enough resources for the position she held in that she was performing duties for other programs in addition to managing the Aging program. Questioned Costs There are no questioned costs related to this finding. Perspective Information These issues are isolated to this program. Identification of Repeat Findings This is a partial repeat of 2018-004. Effect The District could be in violation of state and federal regulations governing federal awards. Recommendations to Prevent Future Occurrences There are no recommendations because the program was transferred to another agency during the fiscal year. Management?s Response See Management?s Corrective Action Plan later in the report.

2020-002 Aging Cluster ? Internal Controls First reported in 2017 Federal Program 93.044, 93.045, 93.053 Aging Cluster Department of Health and Human Services ? Administration on Aging Passed Through the Louisiana Governor?s Office of Elderly Affairs Federal award identification number-n/a; 2019 award Criteria or Specific Requirement 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. Condition Found Internal controls did not prevent or detect and correct noncompliance with federal requirements in a timely manner. During the 2020 fiscal year, the program was transferred to another entity. Cause Management has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with grant requirements and Uniform Guidance. Questioned Costs There are no questioned costs related to this finding. Perspective Information These are issues isolated to this program. Identification of Repeat Findings This is a partial repeat of 2018-005. Effect The District could be in violation of state and federal regulations governing federal awards. Recommendations to Prevent Future Occurrences There are no recommendations because the program was transferred to another agency after year end. Management?s Response See Management?s Corrective Action Plan later in the report.

2019-004 Aging Cluster - Compliance First reported in 2017 Federal Program 93.044, 93.045, 93.053 Aging Cluster Department of Health and Human Services ? Administration on Aging Passed Through the Louisiana Governor?s Office of Elderly Affairs (GOEA) Federal award identification number-n/a; 2019 award Criteria or Specific Requirement Compliance with Subrecipient Monitoring Requirements Uniform Guidance compliance requirements state that a pass-through District (PTE) must: ? Evaluate Risk ? Evaluate each subrecipient?s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CFR section 200.331(b)). ? Monitor ? Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.331(d) through (f)). Condition Found Compliance with Subrecipient Monitoring Requirements We reviewed the contracts with the Councils on Aging and they do not clearly identify to the subrecipients that these are subawards, as required, and do not include the other required information given in 2 CFR section 200.331(a). Non compliance with subrecipient monitoring requirements was identified during the course of the prior audit and communicated with management. Management immediately directed staff to comply with program requirements and staff increased diligence in monitoring but not sufficient to meet program requirements. Ombudsman Program When we inquired of North Delta to show us that they are in compliance with program requirements and that they are monitoring program operations. We were not provided documentation sufficient to make determinations that they were both in compliance and controls over compliance were designed and operating. Cause Management has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with grant requirements and Uniform Guidance. The Aging Director was not provided enough resources for the position she held in that she was performing duties for other programs in addition to managing the Aging program. Questioned Costs There are no questioned costs related to this finding. Perspective Information These issues are isolated to this program Identification of Repeat Findings This is a partial repeat of 2018-004. Effect The District could be in violation of state and federal regulations governing federal awards. Recommendations to Prevent Future Occurrences There are no recommendations because the program was transferred to another agency after year end. Management?s Response See Management?s Corrective Action Plan later in the report.

2019-005 Aging Cluster ? Internal Controls First reported in 2017 Federal Program 93.044, 93.045, 93.053 Aging Cluster Department of Health and Human Services ? Administration on Aging Passed Through the Louisiana Governor?s Office of Elderly Affairs Federal award identification number-n/a; 2019 award Criteria or Specific Requirement 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. Condition Found Internal controls did not prevent or detect and correct noncompliance with federal requirements in a timely manner. The 2018 audit was conducted late into the 2019 fiscal year and management?s strengthening of internal controls occurred too late to affect most of fiscal year 2019. Subsequent to the end of the 2019 fiscal year, the program was transferred to another entity. Cause Management has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with grant requirements and Uniform Guidance. Questioned Costs There are no questioned costs related to this finding. Perspective Information These are issues isolated to this program Identification of Repeat Findings This is a partial repeat of 2018-005. Effect The District could be in violation of state and federal regulations governing federal awards. Recommendations to Prevent Future Occurrences There are no recommendations because the program was transferred to another agency after year end. Management?s Response See Management?s Corrective Action Plan later in the report.

2019-006 Restore - Compliance First reported in 2018 Federal Program 14.228 Restore Louisiana Small Business Program United States Department of Housing and Urban Development (HUD) Passed Through the Louisiana Division of Administration Office of Community Development - Disaster Recovery Unit Federal award identification number-B-16-DL-22-0001 Criteria or Specific Requirement Compliance with Reporting Requirements 2 CFR section 200.327 details reporting requirements for federal programs. Additionally, the grant agreement states that grantee shall submit draw requests for payment of eligible expenses. Condition Found Compliance with Reporting Requirements Reports were not submitted timely. Records were not maintained during the first half of the year to segregate program expenses and when reports were created at the end or subsequent to year end, the Director had to research what costs could be claimed under the program. Reports were likewise not submitted for reimbursement from the funding agency in a timely manner. Cause During the 2016/17 fiscal year, management approved a new program without a clear understanding of compliance requirements or accounting for said program. The program was not immediately assigned to knowledgeable staff and the consulting CPA was not informed about the program and compliance requirements. As a result, cost reimbursement requests were not submitted, and expenses were not accrued until more than half-way through the 2018/19 fiscal year. Questioned Costs None Perspective Information These issues are isolated to this program Identification of Repeat Findings This is a partial repeat of 2018-006. Effect The District could be in violation of state and federal regulations governing federal awards. Recommendations to Prevent Future Occurrences Subsequent to year end, a new Executive Director was named and has been proactive in proper management of federal programs. Management should continue to understand and monitor compliance with program requirements through review and reconciliation of program activities. Management?s Response See Management?s Corrective Action Plan later in the report.

2019-007 Restore -Internal Controls First reported in 2018 Federal Program 14.228 Restore Louisiana Small Business Program United States Department of Housing and Urban Development (HUD) Passed Through the Louisiana Division of Administration Office of Community Development - Disaster Recovery Unit Federal award identification number-B-16-DL-22-0001 Criteria or Specific Requirement 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. Condition Found Internal Controls over Reporting Requirements Internal controls were not sufficient to prevent or detect and correct noncompliance with reporting requirements in a timely manner. Written policies do not establish responsibility and provide the procedures for periodic monitoring, verification, and reporting of program progress and accomplishments. Summaries of minutes did not support that budget to actual financial reports were presented to the Board of Directors or that the Board regularly reviews the program progress and performance. Program expenses were not charged to the program until late in the fiscal year. Cause Management has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with grant requirements and Uniform Guidance. Questioned Costs None Perspective Information These are issues are isolated to this program Identification of Repeat Findings This is a partial repeat of 2018-007. Effect The District could be in violation of state and federal regulations governing federal awards. Recommendations to Prevent Future Occurrences Subsequent to year end, a new Executive Director was named and has been proactive in proper management of federal programs. Internal controls should continue to be strengthened to ensure compliance with all program requirements. Management?s Response See Management?s Corrective Action Plan later in the report.

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