EIN: 721335255
UEI: YNYLNKW7THY5
Audited by: Kolder, Slaven and Company LLC
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 1, 2026. 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 1, 2026 (62 days from today).
What is a management decision? →FAC accepted this audit on April 30, 2025 — management decision was due October 30, 2025.
U.S. DEPARTMENT OF TREASURY: 2024-009 Compliance with Allowable Costs Fiscal year finding initially occurred: 2024 Coronavirus State and Local Fiscal Recovery Funds (21.027) Criteria In accordance with the Uniform Guidance, the Government is required to have internal controls in place that are properly designed, implemented and operating effectively to ensure compliance with the requirements as they relate to allowable costs. Condition The Government’s internal controls over allowable costs over this major federal program did not allow for the identification of invoices that lacked sufficient evidence to determine the allowability of the cost charged. Cause The Government did not adhere to their established controls over allowable costs. Effect A sample of 29 transactions totaling $6,758,318 was selected for testing. A disbursement transaction with multiple invoices lacked sufficient evidence for certain travel related charges to determine the allowability of the costs. As a result, the Government had questioned costs totaling $1,792. Our sample was a non-statistical sample. Recommendation The Government should review their established controls, policies and procedures for effectiveness and ensure invoices submitted by the vendor include detailed support for all expenses incurred. Additionally, management should ensure all costs charged to the program are allowable under the grant guidelines. Views of Responsible Officials and Planned Corrective Action The Government agrees with this finding. While the actual cost itself is allowable, we acknowledge that the supporting documentation for the transaction was not present at the time of payment. We have discussed the invoice and documentation issues with the vendor, who will modify the invoices to comply in future billing periods. We have also discussed the lack of documentation and corrective action with staff in charge of reviewing and approving these invoices for payment. We do not expect this finding to reoccur.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF TREASURY: 2024-009 Compliance with Allowable Costs Fiscal year finding initially occurred: 2024 Coronavirus State and Local Fiscal Recovery Funds (21.027) Criteria In accordance with the Uniform Guidance, the Government is required to have internal controls in place that are properly designed, implemented and operating effectively to ensure compliance with the requirements as they relate to allowable costs. Condition The Government’s internal controls over allowable costs over this major federal program did not allow for the identification of invoices that lacked sufficient evidence to determine the allowability of the cost charged. Cause The Government did not adhere to their established controls over allowable costs. Effect A sample of 29 transactions totaling $6,758,318 was selected for testing. A disbursement transaction with multiple invoices lacked sufficient evidence for certain travel related charges to determine the allowability of the costs. As a result, the Government had questioned costs totaling $1,792. Our sample was a non-statistical sample. Recommendation The Government should review their established controls, policies and procedures for effectiveness and ensure invoices submitted by the vendor include detailed support for all expenses incurred. Additionally, management should ensure all costs charged to the program are allowable under the grant guidelines. Views of Responsible Officials and Planned Corrective Action The Government agrees with this finding. While the actual cost itself is allowable, we acknowledge that the supporting documentation for the transaction was not present at the time of payment. We have discussed the invoice and documentation issues with the vendor, who will modify the invoices to comply in future billing periods. We have also discussed the lack of documentation and corrective action with staff in charge of reviewing and approving these invoices for payment. We do not expect this finding to reoccur.
Coronavirus State and Local Fiscal Recovery Funds (21.027) 2024-009 Compliance with Allowable Costs Recommendation: The Government should review their established controls, policies and procedures for effectiveness and ensure invoices submitted by the vendor include detailed support for all expenses incurred. Additionally, management should ensure all costs charged to the program are allowable under the grant guidelines. Corrective Action Plan: The Government agrees with this finding. While the actual cost itself is allowable, we acknowledge that the supporting documentation for the transaction was not present at the time of payment. We have discussed the invoice and documentation issues with the vendor, who will modify the invoices to comply in future billing periods. We have also discussed the lack of documentation and corrective action with staff in charge of reviewing and approving these invoices for payment. We do not expect this finding to reoccur.
U.S. DEPARTMENT OF TREASURY: 2024-010 Controls over Suspension and Debarment Fiscal year finding initially occurred: 2024 Coronavirus Capital Projects Fund (21.029) Criteria Federal regulation requires the Government to verify vendors are not suspended, debarred or otherwise excluded from doing business with the federal government prior to the Government doing business with them. Condition The Government failed to verify applicable vendors were not suspended, debarred or otherwise excluded from doing business with the federal government prior to the Government doing business with them. Cause The Government did not have internal control policies and procedures in place to ensure that all vendors were verified prior to doing business with them for services funded with federal government grants. Effect Failure to verify vendors are allowed to do business with the Government could lead to non-compliance. Context A sample of twelve vendors was selected from a population of twenty vendors. The testing determined that two of the vendors had not been verified by the Government prior to doing business with them. Our sample was a non-statistical sample. Recommendation The Government should review their established controls, policies and procedures to ensure that the verification of vendors is done prior to doing business with them. Views of Responsible Officials and Planned Corrective Action The Government agrees with this finding. Purchasing is normally alerted to verify suspension and debarment status when PO’s are issued in designated federal grant funds. However, we have a few departments that do not report grants in separate funds. If these departments do not identify that a federal grant is the funding source when initiating the procurement process, then Purchasing is not aware that the verifications need to be made. We will review the documentation requirements with the appropriate departments so that purchases made with grant funds in these departments are properly identified. We do not expect this finding to reoccur.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF TREASURY: 2024-010 Controls over Suspension and Debarment Fiscal year finding initially occurred: 2024 Coronavirus Capital Projects Fund (21.029) Criteria Federal regulation requires the Government to verify vendors are not suspended, debarred or otherwise excluded from doing business with the federal government prior to the Government doing business with them. Condition The Government failed to verify applicable vendors were not suspended, debarred or otherwise excluded from doing business with the federal government prior to the Government doing business with them. Cause The Government did not have internal control policies and procedures in place to ensure that all vendors were verified prior to doing business with them for services funded with federal government grants. Effect Failure to verify vendors are allowed to do business with the Government could lead to non-compliance. Context A sample of twelve vendors was selected from a population of twenty vendors. The testing determined that two of the vendors had not been verified by the Government prior to doing business with them. Our sample was a non-statistical sample. Recommendation The Government should review their established controls, policies and procedures to ensure that the verification of vendors is done prior to doing business with them. Views of Responsible Officials and Planned Corrective Action The Government agrees with this finding. Purchasing is normally alerted to verify suspension and debarment status when PO’s are issued in designated federal grant funds. However, we have a few departments that do not report grants in separate funds. If these departments do not identify that a federal grant is the funding source when initiating the procurement process, then Purchasing is not aware that the verifications need to be made. We will review the documentation requirements with the appropriate departments so that purchases made with grant funds in these departments are properly identified. We do not expect this finding to reoccur.
U.S. DEPARTMENT OF TREASURY: Coronavirus Capital Projects Fund (21.029) 2024-010 Controls over Suspension and Debarment Recommendation: The Government should review their established controls, policies and procedures to ensure that the verification of vendors is done prior to doing business with them. Corrective Action Plan: The Government agrees with this finding. Purchasing is normally alerted to verify suspension and debarment status when PO’s are issued in designated federal grant funds. However, we have a few departments that do not report grants in separate funds. If these departments do not identify that a federal grant is the funding source when initiating the procurement process, then Purchasing is not aware that the verifications need to be made. We will review the documentation requirements with the appropriate departments so that purchases made with grant funds in these departments are properly identified. We do not expect this finding to reoccur.
U.S. DEPARTMENT OF TREASURY: 2024-011 Compliance with Allowable Costs Fiscal year finding initially occurred: 2024 Coronavirus State and Local Fiscal Recovery Funds (21.027) Criteria In accordance with the Uniform Guidance, the Government is required to have internal controls in place that are properly designed, implemented and operating effectively to ensure compliance with the requirements as they relate to allowable costs. Condition The Government’s internal controls over allowable costs over this major federal program did not allow for the identification of invoices that lacked sufficient evidence to determine the allowability of the cost charged. Cause The Government did not adhere to their established controls over allowable costs. Effect A sample of 29 transactions totaling $6,758,318 was selected for testing. A disbursement transaction with multiple invoices lacked sufficient evidence for certain travel related charges to determine the allowability of the costs. As a result, the Government had questioned costs totaling $1,792. Our sample was a non-statistical sample. Recommendation The Government should review their established controls, policies and procedures for effectiveness and ensure invoices submitted by the vendor include detailed support for all expenses incurred. Additionally, management should ensure all costs charged to the program are allowable under the grant guidelines. Views of Responsible Officials and Planned Corrective Action The Government agrees with this finding. While the actual cost itself is allowable, we acknowledge that the supporting documentation for the transaction was not present at the time of payment. We have discussed the invoice and documentation issues with the vendor, who will modify the invoices to comply in future billing periods. We have also discussed the lack of documentation and corrective action with staff in charge of reviewing and approving these invoices for payment. We do not expect this finding to reoccur.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF TREASURY: 2024-011 Compliance with Allowable Costs Fiscal year finding initially occurred: 2024 Coronavirus State and Local Fiscal Recovery Funds (21.027) Criteria In accordance with the Uniform Guidance, the Government is required to have internal controls in place that are properly designed, implemented and operating effectively to ensure compliance with the requirements as they relate to allowable costs. Condition The Government’s internal controls over allowable costs over this major federal program did not allow for the identification of invoices that lacked sufficient evidence to determine the allowability of the cost charged. Cause The Government did not adhere to their established controls over allowable costs. Effect A sample of 29 transactions totaling $6,758,318 was selected for testing. A disbursement transaction with multiple invoices lacked sufficient evidence for certain travel related charges to determine the allowability of the costs. As a result, the Government had questioned costs totaling $1,792. Our sample was a non-statistical sample. Recommendation The Government should review their established controls, policies and procedures for effectiveness and ensure invoices submitted by the vendor include detailed support for all expenses incurred. Additionally, management should ensure all costs charged to the program are allowable under the grant guidelines. Views of Responsible Officials and Planned Corrective Action The Government agrees with this finding. While the actual cost itself is allowable, we acknowledge that the supporting documentation for the transaction was not present at the time of payment. We have discussed the invoice and documentation issues with the vendor, who will modify the invoices to comply in future billing periods. We have also discussed the lack of documentation and corrective action with staff in charge of reviewing and approving these invoices for payment. We do not expect this finding to reoccur.
U.S. DEPARTMENT OF TREASURY: Coronavirus State and Local Fiscal Recovery Funds (21.027) 2024-011 Compliance with Allowable Costs Recommendation: The Government should review their established controls, policies and procedures for effectiveness and ensure invoices submitted by the vendor include detailed support for all expenses incurred. Additionally, management should ensure all costs charged to the program are allowable under the grant guidelines. Corrective Action Plan: The Government agrees with this finding. While the actual cost itself is allowable, we acknowledge that the supporting documentation for the transaction was not present at the time of payment. We have discussed the invoice and documentation issues with the vendor, who will modify the invoices to comply in future billing periods. We have also discussed the lack of documentation and corrective action with staff in charge of reviewing and approving these invoices for payment. We do not expect this finding to reoccur.
FAC accepted this audit on April 30, 2024 — management decision was due October 30, 2024.
U.S. DEPARTMENT OF COMMERCE: 2023-017 Compliance with Reporting Fiscal year finding initially occurred: 2023 Economic Adjustment Assistance (11.307) Criteria An effective system of internal controls should be in place to ensure accuracy, completeness and timely submission of the reports required by the grantor. In accordance with the federal grant guidelines, Form SF-425, Federal Financial Report, is required to be submitted on a bi-annual basis, until the end of the period of performance when a final closeout Form SF-425 is submitted. Condition During the current fiscal year, the Government submitted their bi-annual Form SF-425 for the period ending September 30, 2023, with inaccurate financial information. The amounts reported for the federal share of expenditures and the federal share of unliquidated obligations did not agree to the Government’s financial records. Cause The Government’s policies and procedures did not have adequate controls to ensure the amounts reported on Form SF-425 agree to their financial records. Effect The federal grantor was provided with inaccurate financial information for the federal reporting period ending September 30, 2023. Recommendation The Government should establish and maintain effective internal controls to ensure accurate financial information is reported in accordance with the federal guidelines. Views of Responsible Officials and Planned Corrective Action The Government agrees with this finding. LUS Fiber and the Accounting Division will work together to review the forms prepared by the Acadiana Planning Commission prior to submission to ensure all information balances to our general ledger. This project is expected to be completed within two to four months and will be overseen by the Interim Fiber Director Jeffery Stewart.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF COMMERCE: 2023-017 Compliance with Reporting Fiscal year finding initially occurred: 2023 Economic Adjustment Assistance (11.307) Criteria An effective system of internal controls should be in place to ensure accuracy, completeness and timely submission of the reports required by the grantor. In accordance with the federal grant guidelines, Form SF-425, Federal Financial Report, is required to be submitted on a bi-annual basis, until the end of the period of performance when a final closeout Form SF-425 is submitted. Condition During the current fiscal year, the Government submitted their bi-annual Form SF-425 for the period ending September 30, 2023, with inaccurate financial information. The amounts reported for the federal share of expenditures and the federal share of unliquidated obligations did not agree to the Government’s financial records. Cause The Government’s policies and procedures did not have adequate controls to ensure the amounts reported on Form SF-425 agree to their financial records. Effect The federal grantor was provided with inaccurate financial information for the federal reporting period ending September 30, 2023. Recommendation The Government should establish and maintain effective internal controls to ensure accurate financial information is reported in accordance with the federal guidelines. Views of Responsible Officials and Planned Corrective Action The Government agrees with this finding. LUS Fiber and the Accounting Division will work together to review the forms prepared by the Acadiana Planning Commission prior to submission to ensure all information balances to our general ledger. This project is expected to be completed within two to four months and will be overseen by the Interim Fiber Director Jeffery Stewart.
U.S. DEPARTMENT OF COMMERCE: Economic Adjustment Assistance (11.307) 2023-017 Compliance with Reporting Recommendation: The Government should establish and maintain effective internal controls to ensure accurate financial information is reported in accordance with the federal guidelines. Corrective Action Plan: The Government agrees with this finding. LUS Fiber and the Accounting Division will work together to review the forms prepared by the Acadiana Planning Commission prior to submission to ensure all information balances to our general ledger. This project is expected to be completed within two to four months and will be overseen by the Interim Fiber Director Jeffery Stewart.
U.S. DEPARTMENT OF COMMERCE: 2023-018 Compliance with Reporting Fiscal year finding initially occurred: 2023 Economic Adjustment Assistance (11.307) See Compliance Finding 2023-017. U.S. DEPARTMENT OF COMMERCE: 2023-017 Compliance with Reporting Fiscal year finding initially occurred: 2023 Economic Adjustment Assistance (11.307) Criteria An effective system of internal controls should be in place to ensure accuracy, completeness and timely submission of the reports required by the grantor. In accordance with the federal grant guidelines, Form SF-425, Federal Financial Report, is required to be submitted on a bi-annual basis, until the end of the period of performance when a final closeout Form SF-425 is submitted. Condition During the current fiscal year, the Government submitted their bi-annual Form SF-425 for the period ending September 30, 2023, with inaccurate financial information. The amounts reported for the federal share of expenditures and the federal share of unliquidated obligations did not agree to the Government’s financial records. Cause The Government’s policies and procedures did not have adequate controls to ensure the amounts reported on Form SF-425 agree to their financial records. Effect The federal grantor was provided with inaccurate financial information for the federal reporting period ending September 30, 2023. Recommendation The Government should establish and maintain effective internal controls to ensure accurate financial information is reported in accordance with the federal guidelines. Views of Responsible Officials and Planned Corrective Action The Government agrees with this finding. LUS Fiber and the Accounting Division will work together to review the forms prepared by the Acadiana Planning Commission prior to submission to ensure all information balances to our general ledger. This project is expected to be completed within two to four months and will be overseen by the Interim Fiber Director Jeffery Stewart.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF COMMERCE: 2023-018 Compliance with Reporting Fiscal year finding initially occurred: 2023 Economic Adjustment Assistance (11.307) See Compliance Finding 2023-017. U.S. DEPARTMENT OF COMMERCE: 2023-017 Compliance with Reporting Fiscal year finding initially occurred: 2023 Economic Adjustment Assistance (11.307) Criteria An effective system of internal controls should be in place to ensure accuracy, completeness and timely submission of the reports required by the grantor. In accordance with the federal grant guidelines, Form SF-425, Federal Financial Report, is required to be submitted on a bi-annual basis, until the end of the period of performance when a final closeout Form SF-425 is submitted. Condition During the current fiscal year, the Government submitted their bi-annual Form SF-425 for the period ending September 30, 2023, with inaccurate financial information. The amounts reported for the federal share of expenditures and the federal share of unliquidated obligations did not agree to the Government’s financial records. Cause The Government’s policies and procedures did not have adequate controls to ensure the amounts reported on Form SF-425 agree to their financial records. Effect The federal grantor was provided with inaccurate financial information for the federal reporting period ending September 30, 2023. Recommendation The Government should establish and maintain effective internal controls to ensure accurate financial information is reported in accordance with the federal guidelines. Views of Responsible Officials and Planned Corrective Action The Government agrees with this finding. LUS Fiber and the Accounting Division will work together to review the forms prepared by the Acadiana Planning Commission prior to submission to ensure all information balances to our general ledger. This project is expected to be completed within two to four months and will be overseen by the Interim Fiber Director Jeffery Stewart.
U.S. DEPARTMENT OF COMMERCE: Economic Adjustment Assistance (11.307) 2023-018 Compliance with Reporting See Compliance Finding 2023-017. 2023-017 Compliance with Reporting Recommendation: The Government should establish and maintain effective internal controls to ensure accurate financial information is reported in accordance with the federal guidelines. Corrective Action Plan: The Government agrees with this finding. LUS Fiber and the Accounting Division will work together to review the forms prepared by the Acadiana Planning Commission prior to submission to ensure all information balances to our general ledger. This project is expected to be completed within two to four months and will be overseen by the Interim Fiber Director Jeffery Stewart.
FAC accepted this audit on May 4, 2023 — management decision was due November 4, 2023.
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: 2022-020 Compliance with Federal Funding Accountability and Transparency Act Fiscal year finding initially occurred: 2021 CDBG ? Entitlement Grants Cluster (14.218) B-19-MC-22-003 Criteria The Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 60202 of Public Law 110-252, hereafter referred to as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the FSRS. Condition The Government, as a direct recipient of the Community Development Block Grants/Entitlement Grants, did not comply with the reporting requirements under the Federal Funding Accountability and Transparency Act. The Government did not report subaward data through FSRS. Cause The Government was unaware of the reporting requirement of the Transparency Act. Effect The Government is in noncompliance with the terms of the grant award document set forth by the grantor and the requirements for the Federal Funding Accountability and Transparency Act. Recommendation Management should register with FSRS and report subaward data through FSRS to comply with the requirements of the Federal Funding Accountability and Transparency Act. Views of Responsible Officials and Planned Corrective Action The subaward agreements addressed in this finding occurred in December 2021 and January 2022. The Government originally received this finding in April 2022 after the deadline to report the above referenced agreements had passed. Since April 2022, the Government has properly reported all Federal subaward agreements through FSRS. This finding is not expected to reoccur.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: 2022-020 Compliance with Federal Funding Accountability and Transparency Act Fiscal year finding initially occurred: 2021 CDBG ? Entitlement Grants Cluster (14.218) B-19-MC-22-003 Criteria The Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 60202 of Public Law 110-252, hereafter referred to as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the FSRS. Condition The Government, as a direct recipient of the Community Development Block Grants/Entitlement Grants, did not comply with the reporting requirements under the Federal Funding Accountability and Transparency Act. The Government did not report subaward data through FSRS. Cause The Government was unaware of the reporting requirement of the Transparency Act. Effect The Government is in noncompliance with the terms of the grant award document set forth by the grantor and the requirements for the Federal Funding Accountability and Transparency Act. Recommendation Management should register with FSRS and report subaward data through FSRS to comply with the requirements of the Federal Funding Accountability and Transparency Act. Views of Responsible Officials and Planned Corrective Action The subaward agreements addressed in this finding occurred in December 2021 and January 2022. The Government originally received this finding in April 2022 after the deadline to report the above referenced agreements had passed. Since April 2022, the Government has properly reported all Federal subaward agreements through FSRS. This finding is not expected to reoccur.
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) 2022-020 Compliance with Federal Funding Accountability and Transparency Act Recommendation: Management should register with FSRS and report subaward data through FSRS to comply with the requirements of the Federal Funding Accountability and Transparency Act. Corrective Action Plan: The subaward agreements addressed in this finding occurred in December 2021 and January 2022. The Government originally received this finding in April 2022 after the deadline to report the above referenced agreements had passed. Since April 2022, the Government has properly reported all Federal subaward agreements through FSRS. This finding is not expected to reoccur.
2021-011
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: 2022-021 Compliance with Financial and Performance Reporting Fiscal year finding initially occurred: 2021 CDBG ? Entitlement Grants Cluster (14.218) B-16-MC-22-0003, B-17-MC-22-0003, B-18-MC-22-0003, B-19-MC-22-0003, B-20-MC-22-0003, B-21-MC-22-0003, B-22-MC-22-0003 Criteria Pursuant to Part 4 CDBG ? Entitlement Grants Cluster and financial and performance reporting requirements in the cooperative agreement provisions, and 2 CFR 200.327. Integrated Disbursement and Information System (IDIS) (OMB No. 2506-0077) ? Grantees may include reports generated by IDIS as part of their annual performance and evaluation report that must be submitted for the CDBG Entitlement program 90 days after the end of a grantee?s program year. Auditor?s are only expected to test information extracted from IDIS in the following system-generated reports: (1) C04PR03 ? Activity Summary Report, (2) C04PR26 ? CDBG Financial Summary Report, (3) C04PR26 ? CDBG-CV Financial Summary Report, (4) C04PR26 ? CDBG Activity Summary by Selected Grant. Condition Instance of Non-Compliance ? While the CDBG Financial Summary Report (C04PR26) was submitted timely, the report included materially inaccurate information on line 30, Adjustment to Compute Total PS Obligations. The amount reported was overstated by $48,812. Cause The Government has not corrected the error in the reporting to the U.S. Department of Housing and Urban Development. Effect Noncompliance with financial reporting requirements. Recommendation We recommend the Government review its procedures over reporting to ensure that all required reporting information is reviewed and reconciled for accuracy to the Government?s financial records. Views of Responsible Officials and Planned Corrective Action The finding was a result of a clerical error. The Government is allowed to utilize up to 15% of its annual CDBG allocation for Public Services. The adjustment made was to correct the reported actual use from 2% to 5%. Corrective actions are being implemented to ensure data entered into the report is accurate prior to submission to HUD. This project is expected to be completed within three months and will be overseen by Community Development & Planning Director Mary Sliman.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: 2022-021 Compliance with Financial and Performance Reporting Fiscal year finding initially occurred: 2021 CDBG ? Entitlement Grants Cluster (14.218) B-16-MC-22-0003, B-17-MC-22-0003, B-18-MC-22-0003, B-19-MC-22-0003, B-20-MC-22-0003, B-21-MC-22-0003, B-22-MC-22-0003 Criteria Pursuant to Part 4 CDBG ? Entitlement Grants Cluster and financial and performance reporting requirements in the cooperative agreement provisions, and 2 CFR 200.327. Integrated Disbursement and Information System (IDIS) (OMB No. 2506-0077) ? Grantees may include reports generated by IDIS as part of their annual performance and evaluation report that must be submitted for the CDBG Entitlement program 90 days after the end of a grantee?s program year. Auditor?s are only expected to test information extracted from IDIS in the following system-generated reports: (1) C04PR03 ? Activity Summary Report, (2) C04PR26 ? CDBG Financial Summary Report, (3) C04PR26 ? CDBG-CV Financial Summary Report, (4) C04PR26 ? CDBG Activity Summary by Selected Grant. Condition Instance of Non-Compliance ? While the CDBG Financial Summary Report (C04PR26) was submitted timely, the report included materially inaccurate information on line 30, Adjustment to Compute Total PS Obligations. The amount reported was overstated by $48,812. Cause The Government has not corrected the error in the reporting to the U.S. Department of Housing and Urban Development. Effect Noncompliance with financial reporting requirements. Recommendation We recommend the Government review its procedures over reporting to ensure that all required reporting information is reviewed and reconciled for accuracy to the Government?s financial records. Views of Responsible Officials and Planned Corrective Action The finding was a result of a clerical error. The Government is allowed to utilize up to 15% of its annual CDBG allocation for Public Services. The adjustment made was to correct the reported actual use from 2% to 5%. Corrective actions are being implemented to ensure data entered into the report is accurate prior to submission to HUD. This project is expected to be completed within three months and will be overseen by Community Development & Planning Director Mary Sliman.
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) 2022-021 Compliance with Financial and Performance Reporting Recommendation: The Government should review its procedures over reporting to ensure that all required reporting information is reviewed and reconciled for accuracy to the Government?s financial records. Corrective Action Plan: The finding was a result of a clerical error. The Government is allowed to utilize up to 15% of its annual CDBG allocation for Public Services. The adjustment made was to correct the reported actual use from 2% to 5%. Corrective actions are being implemented to ensure data entered into the report is accurate prior to submission to HUD. This project is expected to be completed within three months and will be overseen by Community Development & Planning Director Mary Sliman.
2021-012
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: 2022-022 Compliance with Allowable Activity and Allowable Cost Fiscal year finding initially occurred: 2022 CDBG ? Entitlement Grants Cluster (14.218) B-22-MC-22-0003 Criteria In accordance with 2 CFR part 200, in order for a cost to allowable under a grant, the payment must not have been made for an incorrect amount under stator, contractual, administrative, or other legally applicable requirement. In addition, it must be for an allowable activity as identified in the grant documents or other grant/program information. Condition A sample of 30 disbursement transactions was selected for testing from a population of 475 transactions. The test found that 1 disbursement was for floor repairs to a home, in the amount of $3,317, that had been rehabilitated by the Government in 2012 under a different grant. Based on the original contract between the Government and homeowner, the homeowner had a 1-year warranty from the date of acceptance to report faulty work. Repair work done in 2022 was identified by CDBG employees, because of faulty work. However, there was no documentation on the approval or supporting documentation. Based on the contract, the Government had no obligation for this repair. Our sample was a statistical sample. Cause The internal controls over allowable activities and allowable costs were not effective in identifying this payment as an unallowable cost and activity under the CDBG grant guidelines. Effect The payment appears to be an unallowable activity and an unallowable cost. Recommendation The Government should review its internal control policies and procedures over allowable costs and activities to ensure payments meet both requirements before being approved as a charge to the grant. Views of Responsible Officials and Planned Corrective Action The home identified in this finding received major rehabilitation work under the HOME grant in 2012. This included flooring installation but the Government failed to install a moisture barrier. As such, the external moisture caused the wooden sub-floor to deteriorate slowly over a 10 year period which posed a serious threat to the health and safety of the homeowner. Although per the contract the homeowner had one year to identify issues, it was determined that the homeowner has no reasonable way of identifying the error made by the Government which caused this issue. In order to circumvent the eminent danger to the homeowner as a result of the Government?s error, it was decided that the original warranty would be honored. As per HUD regulations, CDBG may be used for minor rehabilitation (which the replacement of the floor qualifies as), and was used in this instance. In order to ensure the one year contractual language does not preclude the Government from correcting errors made, the policy and procedures of the Housing Rehabilitation Program have been updated. The following language has been added ? All work done under the auspices of the Housing Rehab Program (RHP) is guaranteed against faulty installation and/or material for one year after the home is confirmed to meet or exceed the standards of the International Property Maintenance Code (IPMC). Following the one year guarantee, should LCG have substantially failed to meet the standards of the IPMC, resulting in extreme Health and Safety issues for the homeowner, the Housing Rehabilitation Program staff, at its discretion, may review homeowner eligibility for additional repair of the faulty work in order to meet Health and Safety requirements and to fulfill its good-faith obligation to the homeowner. The homeowner must continue to meet HUD income and eligibility requirements. This finding is not expected to reoccur.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: 2022-022 Compliance with Allowable Activity and Allowable Cost Fiscal year finding initially occurred: 2022 CDBG ? Entitlement Grants Cluster (14.218) B-22-MC-22-0003 Criteria In accordance with 2 CFR part 200, in order for a cost to allowable under a grant, the payment must not have been made for an incorrect amount under stator, contractual, administrative, or other legally applicable requirement. In addition, it must be for an allowable activity as identified in the grant documents or other grant/program information. Condition A sample of 30 disbursement transactions was selected for testing from a population of 475 transactions. The test found that 1 disbursement was for floor repairs to a home, in the amount of $3,317, that had been rehabilitated by the Government in 2012 under a different grant. Based on the original contract between the Government and homeowner, the homeowner had a 1-year warranty from the date of acceptance to report faulty work. Repair work done in 2022 was identified by CDBG employees, because of faulty work. However, there was no documentation on the approval or supporting documentation. Based on the contract, the Government had no obligation for this repair. Our sample was a statistical sample. Cause The internal controls over allowable activities and allowable costs were not effective in identifying this payment as an unallowable cost and activity under the CDBG grant guidelines. Effect The payment appears to be an unallowable activity and an unallowable cost. Recommendation The Government should review its internal control policies and procedures over allowable costs and activities to ensure payments meet both requirements before being approved as a charge to the grant. Views of Responsible Officials and Planned Corrective Action The home identified in this finding received major rehabilitation work under the HOME grant in 2012. This included flooring installation but the Government failed to install a moisture barrier. As such, the external moisture caused the wooden sub-floor to deteriorate slowly over a 10 year period which posed a serious threat to the health and safety of the homeowner. Although per the contract the homeowner had one year to identify issues, it was determined that the homeowner has no reasonable way of identifying the error made by the Government which caused this issue. In order to circumvent the eminent danger to the homeowner as a result of the Government?s error, it was decided that the original warranty would be honored. As per HUD regulations, CDBG may be used for minor rehabilitation (which the replacement of the floor qualifies as), and was used in this instance. In order to ensure the one year contractual language does not preclude the Government from correcting errors made, the policy and procedures of the Housing Rehabilitation Program have been updated. The following language has been added ? All work done under the auspices of the Housing Rehab Program (RHP) is guaranteed against faulty installation and/or material for one year after the home is confirmed to meet or exceed the standards of the International Property Maintenance Code (IPMC). Following the one year guarantee, should LCG have substantially failed to meet the standards of the IPMC, resulting in extreme Health and Safety issues for the homeowner, the Housing Rehabilitation Program staff, at its discretion, may review homeowner eligibility for additional repair of the faulty work in order to meet Health and Safety requirements and to fulfill its good-faith obligation to the homeowner. The homeowner must continue to meet HUD income and eligibility requirements. This finding is not expected to reoccur.
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) 2022-022 Compliance with Allowable Activity and Allowable Cost Recommendation: The Government should review its internal control policies and procedures over allowable costs and activities to ensure payments meet both requirements before being approved as a charge to the grant Corrective Action Plan: The home identified in this finding received major rehabilitation work under the HOME grant in 2012. This included flooring installation but the Government failed to install a moisture barrier. As such, the external moisture caused the wooden sub-floor to deteriorate slowly over a 10 year period which posed a serious threat to the health and safety of the homeowner. Although per the contract the homeowner had one year to identify issues, it was determined that the homeowner has no reasonable way of identifying the error made by the Government which caused this issue. In order to circumvent the eminent danger to the homeowner as a result of the Government?s error, it was decided that the original warranty would be honored. As per HUD regulations, CDBG may be used for minor rehabilitation (which the replacement of the floor qualifies as), and was used in this instance. In order to ensure the one year contractual language does not preclude the Government from correcting errors made, the policy and procedures of the Housing Rehabilitation Program have been updated. The following language has been added ? All work done under the auspices of the Housing Rehab Program (RHP) is guaranteed against faulty installation and/or material for one year after the home is confirmed to meet or exceed the standards of the International Property Maintenance Code (IPMC). Following the one year guarantee, should LCG have substantially failed to meet the standards of the IPMC, resulting in extreme Health and Safety issues for the homeowner, the Housing Rehabilitation Program staff, at its discretion, may review homeowner eligibility for additional repair of the faulty work in order to meet Health and Safety requirements and to fulfill its good-faith obligation to the homeowner. The homeowner must continue to meet HUD income and eligibility requirements. This finding is not expected to reoccur.
U.S. DEPARTMENT OF TREASURY: 2022-023 Compliance with Subrecipient Monitoring Fiscal year finding initially occurred: 2021 Emergency Rental Assistance Program (21.023) Criteria An effective system of internal controls contemplates that management properly review and assess the subrecipient through monitoring procedures and documents the results of the procedures performed. This includes ensuring the subrecipient is following all direct and material compliance requirements applicable to each federal program. Condition During the current fiscal year, the Government performed one monitoring visit to each of the subrecipients. In this visit they tested 48 case files and reviewed them for compliance with record keeping and eligibility requirements. They identified 2 deficiencies in one of the subrecipients? case files. Which were corrected before they completed their visit. The other subrecipient had three deficiencies that were not corrected before the visit was completed. In addition, there was no follow-up by management on these deficiencies and as of 4/14/23, they have not performed a subsequent site visit. Cause The City does not have sufficient procedures in place to perform subrecipient monitoring in a timely manner and to follow-up on identified deficiencies. Effect The subrecipient could provide federal funds to ineligible individuals resulting in questioned costs that could go undetected. Recommendation We recommend the Government develop a formal policy in relation to subrecipient monitoring including the review procedures to be performed, the timing, frequency of the monitoring(s) and follow-up procedures. The Government should formally document their risk assessment of the subrecipient to support the nature, timing, and extent of testing of the subrecipient. Views of Responsible Officials and Planned Corrective Action The Government originally received this finding in 2021 to which the response was it would monitor subrecipients no less than once per fiscal year in which the awardee received funding or otherwise as required by Federal regulation for individual grants. The Government has met that requirement. In order to further improve upon monitoring practices, the Government will perform follow-up monitoring reviews within 3 months, as applicable by program type, of finding deficiencies in the subrecipients? programs to ensure corrective active has taken place. The Government will also consider the subaward amount as part of the risk assessment when contracting with each subrecipient; higher risk subrecipient programs will be monitored at a more frequent interval. This project is expected to be completed within six months and will be overseen by the Community Development & Planning Director Mary Sliman.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF TREASURY: 2022-023 Compliance with Subrecipient Monitoring Fiscal year finding initially occurred: 2021 Emergency Rental Assistance Program (21.023) Criteria An effective system of internal controls contemplates that management properly review and assess the subrecipient through monitoring procedures and documents the results of the procedures performed. This includes ensuring the subrecipient is following all direct and material compliance requirements applicable to each federal program. Condition During the current fiscal year, the Government performed one monitoring visit to each of the subrecipients. In this visit they tested 48 case files and reviewed them for compliance with record keeping and eligibility requirements. They identified 2 deficiencies in one of the subrecipients? case files. Which were corrected before they completed their visit. The other subrecipient had three deficiencies that were not corrected before the visit was completed. In addition, there was no follow-up by management on these deficiencies and as of 4/14/23, they have not performed a subsequent site visit. Cause The City does not have sufficient procedures in place to perform subrecipient monitoring in a timely manner and to follow-up on identified deficiencies. Effect The subrecipient could provide federal funds to ineligible individuals resulting in questioned costs that could go undetected. Recommendation We recommend the Government develop a formal policy in relation to subrecipient monitoring including the review procedures to be performed, the timing, frequency of the monitoring(s) and follow-up procedures. The Government should formally document their risk assessment of the subrecipient to support the nature, timing, and extent of testing of the subrecipient. Views of Responsible Officials and Planned Corrective Action The Government originally received this finding in 2021 to which the response was it would monitor subrecipients no less than once per fiscal year in which the awardee received funding or otherwise as required by Federal regulation for individual grants. The Government has met that requirement. In order to further improve upon monitoring practices, the Government will perform follow-up monitoring reviews within 3 months, as applicable by program type, of finding deficiencies in the subrecipients? programs to ensure corrective active has taken place. The Government will also consider the subaward amount as part of the risk assessment when contracting with each subrecipient; higher risk subrecipient programs will be monitored at a more frequent interval. This project is expected to be completed within six months and will be overseen by the Community Development & Planning Director Mary Sliman.
U.S. DEPARTMENT OF TREASURY: Emergency Rental Assistance Program (21.023) 2022-023 Compliance with Subrecipient Monitoring Recommendation: We recommend the Government develop a formal policy in relation to subrecipient monitoring including the review procedures to be performed, the timing, frequency of the monitoring(s) and follow-up procedures. The Government should formally document their risk assessment of the subrecipient to support the nature, timing, and extent of testing of the subrecipient. Corrective Action Plan: The Government originally received this finding in 2021 to which the response was it would monitor subrecipients no less than once per fiscal year in which the awardee received funding or otherwise as required by Federal regulation for individual grants. The Government has met that requirement. In order to further improve upon monitoring practices, the Government will perform follow-up monitoring reviews within 3 months, as applicable by program type, of finding deficiencies in the subrecipients? programs to ensure corrective active has taken place. The Government will also consider the subaward amount as part of the risk assessment when contracting with each subrecipient; higher risk subrecipient programs will be monitored at a more frequent interval. This project is expected to be completed within six months and will be overseen by the Community Development & Planning Director Mary Sliman.
2021-014
U.S. DEPARTMENT OF TREASURY: 2022-024 Compliance with Allowable Cost Fiscal year finding initially occurred: 2022 Coronavirus State and Local Fiscal Recovery Funds (21.027) Criteria In accordance with 2 CFR part 200, in order for a cost to be allowable under the grant, the payment must not have been made for an incorrect amount under statutory, contractual, administrative, or other legally applicable requirement. Louisiana state law (R.S. 33:4712.10) requires all political subdivisions to obtain an appraisal when purchasing immovable property greater than $3,000. In addition, the purchase price cannot exceed the appraisal amount (A.G. Op 09-0293) Condition A sample of 14 disbursement transactions were selected for testing from a population of 33 transactions. The test found that 1 disbursement was for the purchase of property where the Government paid $10,000 more than the appraisal. Our sample was a statistical sample. Cause The Government did not adhere to its policies and procedures regarding purchasing of immovable property. Effect The Government may be required to reimburse this unallowable cost to the grantor. Recommendation The Government should determine the reason the policies and procedures were not adhered to and strengthen them so that they are effective going forward. Views of Responsible Officials and Planned Corrective Action The Government agrees with this finding. Procedures have been put in place to ensure the Purchasing division will not process any request for purchases of land sent through their office without having the appraisal in hand. In the event multiple appraisals are provided, Purchasing will ensure that the lowest appraisal is the value used for the purchase. The field will be retrained that all purchases must be submitted through the Purchasing division to ensure these procedures can be enforced prior to payment. This project is expected to be completed by October 31, 2023 and will be overseen by Interim Chief Financial Officer Lowell Duhon.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF TREASURY: 2022-024 Compliance with Allowable Cost Fiscal year finding initially occurred: 2022 Coronavirus State and Local Fiscal Recovery Funds (21.027) Criteria In accordance with 2 CFR part 200, in order for a cost to be allowable under the grant, the payment must not have been made for an incorrect amount under statutory, contractual, administrative, or other legally applicable requirement. Louisiana state law (R.S. 33:4712.10) requires all political subdivisions to obtain an appraisal when purchasing immovable property greater than $3,000. In addition, the purchase price cannot exceed the appraisal amount (A.G. Op 09-0293) Condition A sample of 14 disbursement transactions were selected for testing from a population of 33 transactions. The test found that 1 disbursement was for the purchase of property where the Government paid $10,000 more than the appraisal. Our sample was a statistical sample. Cause The Government did not adhere to its policies and procedures regarding purchasing of immovable property. Effect The Government may be required to reimburse this unallowable cost to the grantor. Recommendation The Government should determine the reason the policies and procedures were not adhered to and strengthen them so that they are effective going forward. Views of Responsible Officials and Planned Corrective Action The Government agrees with this finding. Procedures have been put in place to ensure the Purchasing division will not process any request for purchases of land sent through their office without having the appraisal in hand. In the event multiple appraisals are provided, Purchasing will ensure that the lowest appraisal is the value used for the purchase. The field will be retrained that all purchases must be submitted through the Purchasing division to ensure these procedures can be enforced prior to payment. This project is expected to be completed by October 31, 2023 and will be overseen by Interim Chief Financial Officer Lowell Duhon.
U.S. DEPARTMENT OF TREASURY: Coronavirus State and Local Fiscal Recovery Funds (21.027) 2022-024 Compliance with Allowable Cost Recommendation: The Government should determine the reason the policies and procedures were not adhered to and strengthen them so that they are effective going forward. Corrective Action Plan: The Government agrees with this finding. Procedures have been put in place to ensure the Purchasing division will not process any request for purchases of land sent through their office without having the appraisal in hand. In the event multiple appraisals are provided, Purchasing will ensure that the lowest appraisal is the value used for the purchase. The field will be retrained that all purchases must be submitted through the Purchasing division to ensure these procedures can be enforced prior to payment. This project is expected to be completed by October 31, 2023 and will be overseen by Interim Chief Financial Officer Lowell Duhon.
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: 2022-025 Compliance with Federal Funding Accountability and Transparency Act Fiscal year finding initially occurred: 2021 CDBG ? Entitlement Grants Cluster (14.218) B-19-MC-22-003 See Compliance Finding 2022-020. U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: 2022-020 Compliance with Federal Funding Accountability and Transparency Act Fiscal year finding initially occurred: 2021 CDBG ? Entitlement Grants Cluster (14.218) B-19-MC-22-003 Criteria The Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 60202 of Public Law 110-252, hereafter referred to as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the FSRS. Condition The Government, as a direct recipient of the Community Development Block Grants/Entitlement Grants, did not comply with the reporting requirements under the Federal Funding Accountability and Transparency Act. The Government did not report subaward data through FSRS. Cause The Government was unaware of the reporting requirement of the Transparency Act. Effect The Government is in noncompliance with the terms of the grant award document set forth by the grantor and the requirements for the Federal Funding Accountability and Transparency Act. Recommendation Management should register with FSRS and report subaward data through FSRS to comply with the requirements of the Federal Funding Accountability and Transparency Act. Views of Responsible Officials and Planned Corrective Action The subaward agreements addressed in this finding occurred in December 2021 and January 2022. The Government originally received this finding in April 2022 after the deadline to report the above referenced agreements had passed. Since April 2022, the Government has properly reported all Federal subaward agreements through FSRS. This finding is not expected to reoccur.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: 2022-025 Compliance with Federal Funding Accountability and Transparency Act Fiscal year finding initially occurred: 2021 CDBG ? Entitlement Grants Cluster (14.218) B-19-MC-22-003 See Compliance Finding 2022-020. U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: 2022-020 Compliance with Federal Funding Accountability and Transparency Act Fiscal year finding initially occurred: 2021 CDBG ? Entitlement Grants Cluster (14.218) B-19-MC-22-003 Criteria The Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 60202 of Public Law 110-252, hereafter referred to as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the FSRS. Condition The Government, as a direct recipient of the Community Development Block Grants/Entitlement Grants, did not comply with the reporting requirements under the Federal Funding Accountability and Transparency Act. The Government did not report subaward data through FSRS. Cause The Government was unaware of the reporting requirement of the Transparency Act. Effect The Government is in noncompliance with the terms of the grant award document set forth by the grantor and the requirements for the Federal Funding Accountability and Transparency Act. Recommendation Management should register with FSRS and report subaward data through FSRS to comply with the requirements of the Federal Funding Accountability and Transparency Act. Views of Responsible Officials and Planned Corrective Action The subaward agreements addressed in this finding occurred in December 2021 and January 2022. The Government originally received this finding in April 2022 after the deadline to report the above referenced agreements had passed. Since April 2022, the Government has properly reported all Federal subaward agreements through FSRS. This finding is not expected to reoccur.
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) Significant deficiency- 2022-025 Compliance with Federal Funding Accountability and Transparency Act See Compliance Finding 2022-020. 2022-020 Compliance with Federal Funding Accountability and Transparency Act Recommendation: Management should register with FSRS and report subaward data through FSRS to comply with the requirements of the Federal Funding Accountability and Transparency Act. Corrective Action Plan: The subaward agreements addressed in this finding occurred in December 2021 and January 2022. The Government originally received this finding in April 2022 after the deadline to report the above referenced agreements had passed. Since April 2022, the Government has properly reported all Federal subaward agreements through FSRS. This finding is not expected to reoccur.
2021-015
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: 2022-026 Compliance with Financial and Performance Reporting Fiscal year finding initially occurred: 2021 CDBG ? Entitlement Grants Cluster (14.218) B-16-MC-22-0003, B-17-MC-22-0003, B-18-MC-22-0003, B-19-MC-22-0003, B-20-MC-22-0003, B-21-MC-22-0003, B-22-MC-22-0003 See Compliance Finding 2022-021. 2022-021 Compliance with Financial and Performance Reporting Fiscal year finding initially occurred: 2021 CDBG ? Entitlement Grants Cluster (14.218) B-16-MC-22-0003, B-17-MC-22-0003, B-18-MC-22-0003, B-19-MC-22-0003, B-20-MC-22-0003, B-21-MC-22-0003, B-22-MC-22-0003 Criteria Pursuant to Part 4 CDBG ? Entitlement Grants Cluster and financial and performance reporting requirements in the cooperative agreement provisions, and 2 CFR 200.327. Integrated Disbursement and Information System (IDIS) (OMB No. 2506-0077) ? Grantees may include reports generated by IDIS as part of their annual performance and evaluation report that must be submitted for the CDBG Entitlement program 90 days after the end of a grantee?s program year. Auditor?s are only expected to test information extracted from IDIS in the following system-generated reports: (1) C04PR03 ? Activity Summary Report, (2) C04PR26 ? CDBG Financial Summary Report, (3) C04PR26 ? CDBG-CV Financial Summary Report, (4) C04PR26 ? CDBG Activity Summary by Selected Grant. Condition Instance of Non-Compliance ? While the CDBG Financial Summary Report (C04PR26) was submitted timely, the report included materially inaccurate information on line 30, Adjustment to Compute Total PS Obligations. The amount reported was overstated by $48,812. Cause The Government has not corrected the error in the reporting to the U.S. Department of Housing and Urban Development. Effect Noncompliance with financial reporting requirements. Recommendation We recommend the Government review its procedures over reporting to ensure that all required reporting information is reviewed and reconciled for accuracy to the Government?s financial records. Views of Responsible Officials and Planned Corrective Action The finding was a result of a clerical error. The Government is allowed to utilize up to 15% of its annual CDBG allocation for Public Services. The adjustment made was to correct the reported actual use from 2% to 5%. Corrective actions are being implemented to ensure data entered into the report is accurate prior to submission to HUD. This project is expected to be completed within three months and will be overseen by Community Development & Planning Director Mary Sliman.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: 2022-026 Compliance with Financial and Performance Reporting Fiscal year finding initially occurred: 2021 CDBG ? Entitlement Grants Cluster (14.218) B-16-MC-22-0003, B-17-MC-22-0003, B-18-MC-22-0003, B-19-MC-22-0003, B-20-MC-22-0003, B-21-MC-22-0003, B-22-MC-22-0003 See Compliance Finding 2022-021. 2022-021 Compliance with Financial and Performance Reporting Fiscal year finding initially occurred: 2021 CDBG ? Entitlement Grants Cluster (14.218) B-16-MC-22-0003, B-17-MC-22-0003, B-18-MC-22-0003, B-19-MC-22-0003, B-20-MC-22-0003, B-21-MC-22-0003, B-22-MC-22-0003 Criteria Pursuant to Part 4 CDBG ? Entitlement Grants Cluster and financial and performance reporting requirements in the cooperative agreement provisions, and 2 CFR 200.327. Integrated Disbursement and Information System (IDIS) (OMB No. 2506-0077) ? Grantees may include reports generated by IDIS as part of their annual performance and evaluation report that must be submitted for the CDBG Entitlement program 90 days after the end of a grantee?s program year. Auditor?s are only expected to test information extracted from IDIS in the following system-generated reports: (1) C04PR03 ? Activity Summary Report, (2) C04PR26 ? CDBG Financial Summary Report, (3) C04PR26 ? CDBG-CV Financial Summary Report, (4) C04PR26 ? CDBG Activity Summary by Selected Grant. Condition Instance of Non-Compliance ? While the CDBG Financial Summary Report (C04PR26) was submitted timely, the report included materially inaccurate information on line 30, Adjustment to Compute Total PS Obligations. The amount reported was overstated by $48,812. Cause The Government has not corrected the error in the reporting to the U.S. Department of Housing and Urban Development. Effect Noncompliance with financial reporting requirements. Recommendation We recommend the Government review its procedures over reporting to ensure that all required reporting information is reviewed and reconciled for accuracy to the Government?s financial records. Views of Responsible Officials and Planned Corrective Action The finding was a result of a clerical error. The Government is allowed to utilize up to 15% of its annual CDBG allocation for Public Services. The adjustment made was to correct the reported actual use from 2% to 5%. Corrective actions are being implemented to ensure data entered into the report is accurate prior to submission to HUD. This project is expected to be completed within three months and will be overseen by Community Development & Planning Director Mary Sliman.
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) Material weakness- 2022-026 Compliance with Financial and Performance Reporting See Compliance Finding 2022-021. 2022-021 Compliance with Financial and Performance Reporting Recommendation: The Government should review its procedures over reporting to ensure that all required reporting information is reviewed and reconciled for accuracy to the Government?s financial records. Corrective Action Plan: The finding was a result of a clerical error. The Government is allowed to utilize up to 15% of its annual CDBG allocation for Public Services. The adjustment made was to correct the reported actual use from 2% to 5%. Corrective actions are being implemented to ensure data entered into the report is accurate prior to submission to HUD. This project is expected to be completed within three months and will be overseen by Community Development & Planning Director Mary Sliman.
2021-016
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: 2022-027 Compliance with Allowable Activity and Allowable Cost Fiscal year finding initially occurred: 2022 CDBG ? Entitlement Grants Cluster (14.218) B-22-MC-22-0003 See Compliance Finding 2022-022. 2022-022 Compliance with Allowable Activity and Allowable Cost Fiscal year finding initially occurred: 2022 CDBG ? Entitlement Grants Cluster (14.218) B-22-MC-22-0003 Criteria In accordance with 2 CFR part 200, in order for a cost to allowable under a grant, the payment must not have been made for an incorrect amount under stator, contractual, administrative, or other legally applicable requirement. In addition, it must be for an allowable activity as identified in the grant documents or other grant/program information. Condition A sample of 30 disbursement transactions was selected for testing from a population of 475 transactions. The test found that 1 disbursement was for floor repairs to a home, in the amount of $3,317, that had been rehabilitated by the Government in 2012 under a different grant. Based on the original contract between the Government and homeowner, the homeowner had a 1-year warranty from the date of acceptance to report faulty work. Repair work done in 2022 was identified by CDBG employees, because of faulty work. However, there was no documentation on the approval or supporting documentation. Based on the contract, the Government had no obligation for this repair. Our sample was a statistical sample. Cause The internal controls over allowable activities and allowable costs were not effective in identifying this payment as an unallowable cost and activity under the CDBG grant guidelines. Effect The payment appears to be an unallowable activity and an unallowable cost. Recommendation The Government should review its internal control policies and procedures over allowable costs and activities to ensure payments meet both requirements before being approved as a charge to the grant. Views of Responsible Officials and Planned Corrective Action The home identified in this finding received major rehabilitation work under the HOME grant in 2012. This included flooring installation but the Government failed to install a moisture barrier. As such, the external moisture caused the wooden sub-floor to deteriorate slowly over a 10 year period which posed a serious threat to the health and safety of the homeowner. Although per the contract the homeowner had one year to identify issues, it was determined that the homeowner has no reasonable way of identifying the error made by the Government which caused this issue. In order to circumvent the eminent danger to the homeowner as a result of the Government?s error, it was decided that the original warranty would be honored. As per HUD regulations, CDBG may be used for minor rehabilitation (which the replacement of the floor qualifies as), and was used in this instance. In order to ensure the one year contractual language does not preclude the Government from correcting errors made, the policy and procedures of the Housing Rehabilitation Program have been updated. The following language has been added ? All work done under the auspices of the Housing Rehab Program (RHP) is guaranteed against faulty installation and/or material for one year after the home is confirmed to meet or exceed the standards of the International Property Maintenance Code (IPMC). Following the one year guarantee, should LCG have substantially failed to meet the standards of the IPMC, resulting in extreme Health and Safety issues for the homeowner, the Housing Rehabilitation Program staff, at its discretion, may review homeowner eligibility for additional repair of the faulty work in order to meet Health and Safety requirements and to fulfill its good-faith obligation to the homeowner. The homeowner must continue to meet HUD income and eligibility requirements. This finding is not expected to reoccur.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: 2022-027 Compliance with Allowable Activity and Allowable Cost Fiscal year finding initially occurred: 2022 CDBG ? Entitlement Grants Cluster (14.218) B-22-MC-22-0003 See Compliance Finding 2022-022. 2022-022 Compliance with Allowable Activity and Allowable Cost Fiscal year finding initially occurred: 2022 CDBG ? Entitlement Grants Cluster (14.218) B-22-MC-22-0003 Criteria In accordance with 2 CFR part 200, in order for a cost to allowable under a grant, the payment must not have been made for an incorrect amount under stator, contractual, administrative, or other legally applicable requirement. In addition, it must be for an allowable activity as identified in the grant documents or other grant/program information. Condition A sample of 30 disbursement transactions was selected for testing from a population of 475 transactions. The test found that 1 disbursement was for floor repairs to a home, in the amount of $3,317, that had been rehabilitated by the Government in 2012 under a different grant. Based on the original contract between the Government and homeowner, the homeowner had a 1-year warranty from the date of acceptance to report faulty work. Repair work done in 2022 was identified by CDBG employees, because of faulty work. However, there was no documentation on the approval or supporting documentation. Based on the contract, the Government had no obligation for this repair. Our sample was a statistical sample. Cause The internal controls over allowable activities and allowable costs were not effective in identifying this payment as an unallowable cost and activity under the CDBG grant guidelines. Effect The payment appears to be an unallowable activity and an unallowable cost. Recommendation The Government should review its internal control policies and procedures over allowable costs and activities to ensure payments meet both requirements before being approved as a charge to the grant. Views of Responsible Officials and Planned Corrective Action The home identified in this finding received major rehabilitation work under the HOME grant in 2012. This included flooring installation but the Government failed to install a moisture barrier. As such, the external moisture caused the wooden sub-floor to deteriorate slowly over a 10 year period which posed a serious threat to the health and safety of the homeowner. Although per the contract the homeowner had one year to identify issues, it was determined that the homeowner has no reasonable way of identifying the error made by the Government which caused this issue. In order to circumvent the eminent danger to the homeowner as a result of the Government?s error, it was decided that the original warranty would be honored. As per HUD regulations, CDBG may be used for minor rehabilitation (which the replacement of the floor qualifies as), and was used in this instance. In order to ensure the one year contractual language does not preclude the Government from correcting errors made, the policy and procedures of the Housing Rehabilitation Program have been updated. The following language has been added ? All work done under the auspices of the Housing Rehab Program (RHP) is guaranteed against faulty installation and/or material for one year after the home is confirmed to meet or exceed the standards of the International Property Maintenance Code (IPMC). Following the one year guarantee, should LCG have substantially failed to meet the standards of the IPMC, resulting in extreme Health and Safety issues for the homeowner, the Housing Rehabilitation Program staff, at its discretion, may review homeowner eligibility for additional repair of the faulty work in order to meet Health and Safety requirements and to fulfill its good-faith obligation to the homeowner. The homeowner must continue to meet HUD income and eligibility requirements. This finding is not expected to reoccur.
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) Material weakness- 2022-027 Compliance with Allowable Activity and Allowable Cost See Compliance Finding 2022-022. 2022-022 Compliance with Allowable Activity and Allowable Cost Recommendation: The Government should review its internal control policies and procedures over allowable costs and activities to ensure payments meet both requirements before being approved as a charge to the grant Corrective Action Plan: The home identified in this finding received major rehabilitation work under the HOME grant in 2012. This included flooring installation but the Government failed to install a moisture barrier. As such, the external moisture caused the wooden sub-floor to deteriorate slowly over a 10 year period which posed a serious threat to the health and safety of the homeowner. Although per the contract the homeowner had one year to identify issues, it was determined that the homeowner has no reasonable way of identifying the error made by the Government which caused this issue. In order to circumvent the eminent danger to the homeowner as a result of the Government?s error, it was decided that the original warranty would be honored. As per HUD regulations, CDBG may be used for minor rehabilitation (which the replacement of the floor qualifies as), and was used in this instance. In order to ensure the one year contractual language does not preclude the Government from correcting errors made, the policy and procedures of the Housing Rehabilitation Program have been updated. The following language has been added ? All work done under the auspices of the Housing Rehab Program (RHP) is guaranteed against faulty installation and/or material for one year after the home is confirmed to meet or exceed the standards of the International Property Maintenance Code (IPMC). Following the one year guarantee, should LCG have substantially failed to meet the standards of the IPMC, resulting in extreme Health and Safety issues for the homeowner, the Housing Rehabilitation Program staff, at its discretion, may review homeowner eligibility for additional repair of the faulty work in order to meet Health and Safety requirements and to fulfill its good-faith obligation to the homeowner. The homeowner must continue to meet HUD income and eligibility requirements. This finding is not expected to reoccur.
U.S. DEPARTMENT OF TREASURY: 2022-028 Compliance with Subrecipient Monitoring Fiscal year finding initially occurred: 2021 Emergency Rental Assistance Program (21.023) See Compliance Finding 2022-023. 2022-023 Compliance with Subrecipient Monitoring Fiscal year finding initially occurred: 2021 Emergency Rental Assistance Program (21.023) Criteria An effective system of internal controls contemplates that management properly review and assess the subrecipient through monitoring procedures and documents the results of the procedures performed. This includes ensuring the subrecipient is following all direct and material compliance requirements applicable to each federal program. Condition During the current fiscal year, the Government performed one monitoring visit to each of the subrecipients. In this visit they tested 48 case files and reviewed them for compliance with record keeping and eligibility requirements. They identified 2 deficiencies in one of the subrecipients? case files. Which were corrected before they completed their visit. The other subrecipient had three deficiencies that were not corrected before the visit was completed. In addition, there was no follow-up by management on these deficiencies and as of 4/14/23, they have not performed a subsequent site visit. Cause The City does not have sufficient procedures in place to perform subrecipient monitoring in a timely manner and to follow-up on identified deficiencies. Effect The subrecipient could provide federal funds to ineligible individuals resulting in questioned costs that could go undetected. Recommendation We recommend the Government develop a formal policy in relation to subrecipient monitoring including the review procedures to be performed, the timing, frequency of the monitoring(s) and follow-up procedures. The Government should formally document their risk assessment of the subrecipient to support the nature, timing, and extent of testing of the subrecipient. Views of Responsible Officials and Planned Corrective Action The Government originally received this finding in 2021 to which the response was it would monitor subrecipients no less than once per fiscal year in which the awardee received funding or otherwise as required by Federal regulation for individual grants. The Government has met that requirement. In order to further improve upon monitoring practices, the Government will perform follow-up monitoring reviews within 3 months, as applicable by program type, of finding deficiencies in the subrecipients? programs to ensure corrective active has taken place. The Government will also consider the subaward amount as part of the risk assessment when contracting with each subrecipient; higher risk subrecipient programs will be monitored at a more frequent interval. This project is expected to be completed within six months and will be overseen by the Community Development & Planning Director Mary Sliman.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF TREASURY: 2022-028 Compliance with Subrecipient Monitoring Fiscal year finding initially occurred: 2021 Emergency Rental Assistance Program (21.023) See Compliance Finding 2022-023. 2022-023 Compliance with Subrecipient Monitoring Fiscal year finding initially occurred: 2021 Emergency Rental Assistance Program (21.023) Criteria An effective system of internal controls contemplates that management properly review and assess the subrecipient through monitoring procedures and documents the results of the procedures performed. This includes ensuring the subrecipient is following all direct and material compliance requirements applicable to each federal program. Condition During the current fiscal year, the Government performed one monitoring visit to each of the subrecipients. In this visit they tested 48 case files and reviewed them for compliance with record keeping and eligibility requirements. They identified 2 deficiencies in one of the subrecipients? case files. Which were corrected before they completed their visit. The other subrecipient had three deficiencies that were not corrected before the visit was completed. In addition, there was no follow-up by management on these deficiencies and as of 4/14/23, they have not performed a subsequent site visit. Cause The City does not have sufficient procedures in place to perform subrecipient monitoring in a timely manner and to follow-up on identified deficiencies. Effect The subrecipient could provide federal funds to ineligible individuals resulting in questioned costs that could go undetected. Recommendation We recommend the Government develop a formal policy in relation to subrecipient monitoring including the review procedures to be performed, the timing, frequency of the monitoring(s) and follow-up procedures. The Government should formally document their risk assessment of the subrecipient to support the nature, timing, and extent of testing of the subrecipient. Views of Responsible Officials and Planned Corrective Action The Government originally received this finding in 2021 to which the response was it would monitor subrecipients no less than once per fiscal year in which the awardee received funding or otherwise as required by Federal regulation for individual grants. The Government has met that requirement. In order to further improve upon monitoring practices, the Government will perform follow-up monitoring reviews within 3 months, as applicable by program type, of finding deficiencies in the subrecipients? programs to ensure corrective active has taken place. The Government will also consider the subaward amount as part of the risk assessment when contracting with each subrecipient; higher risk subrecipient programs will be monitored at a more frequent interval. This project is expected to be completed within six months and will be overseen by the Community Development & Planning Director Mary Sliman.
U.S. DEPARTMENT OF TREASURY: Emergency Rental Assistance Program (21.023) 2022-028 Compliance with Subrecipient Monitoring See Compliance Finding 2022-023. 2022-023 Compliance with Subrecipient Monitoring Recommendation: We recommend the Government develop a formal policy in relation to subrecipient monitoring including the review procedures to be performed, the timing, frequency of the monitoring(s) and follow-up procedures. The Government should formally document their risk assessment of the subrecipient to support the nature, timing, and extent of testing of the subrecipient. Corrective Action Plan: The Government originally received this finding in 2021 to which the response was it would monitor subrecipients no less than once per fiscal year in which the awardee received funding or otherwise as required by Federal regulation for individual grants. The Government has met that requirement. In order to further improve upon monitoring practices, the Government will perform follow-up monitoring reviews within 3 months, as applicable by program type, of finding deficiencies in the subrecipients? programs to ensure corrective active has taken place. The Government will also consider the subaward amount as part of the risk assessment when contracting with each subrecipient; higher risk subrecipient programs will be monitored at a more frequent interval. This project is expected to be completed within six months and will be overseen by the Community Development & Planning Director Mary Sliman.
U.S. DEPARTMENT OF TREASURY: 2022-029 Compliance with Allowable Cost Fiscal year finding initially occurred: 2022 Coronavirus State and Local Fiscal Recovery Funds (21.027) See Compliance Finding 2022-024. 2022-024 Compliance with Allowable Cost Fiscal year finding initially occurred: 2022 Coronavirus State and Local Fiscal Recovery Funds (21.027) Criteria In accordance with 2 CFR part 200, in order for a cost to be allowable under the grant, the payment must not have been made for an incorrect amount under statutory, contractual, administrative, or other legally applicable requirement. Louisiana state law (R.S. 33:4712.10) requires all political subdivisions to obtain an appraisal when purchasing immovable property greater than $3,000. In addition, the purchase price cannot exceed the appraisal amount (A.G. Op 09-0293) Condition A sample of 14 disbursement transactions were selected for testing from a population of 33 transactions. The test found that 1 disbursement was for the purchase of property where the Government paid $10,000 more than the appraisal. Our sample was a statistical sample. Cause The Government did not adhere to its policies and procedures regarding purchasing of immovable property. Effect The Government may be required to reimburse this unallowable cost to the grantor. Recommendation The Government should determine the reason the policies and procedures were not adhered to and strengthen them so that they are effective going forward. Views of Responsible Officials and Planned Corrective Action The Government agrees with this finding. Procedures have been put in place to ensure the Purchasing division will not process any request for purchases of land sent through their office without having the appraisal in hand. In the event multiple appraisals are provided, Purchasing will ensure that the lowest appraisal is the value used for the purchase. The field will be retrained that all purchases must be submitted through the Purchasing division to ensure these procedures can be enforced prior to payment. This project is expected to be completed by October 31, 2023 and will be overseen by Interim Chief Financial Officer Lowell Duhon.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF TREASURY: 2022-029 Compliance with Allowable Cost Fiscal year finding initially occurred: 2022 Coronavirus State and Local Fiscal Recovery Funds (21.027) See Compliance Finding 2022-024. 2022-024 Compliance with Allowable Cost Fiscal year finding initially occurred: 2022 Coronavirus State and Local Fiscal Recovery Funds (21.027) Criteria In accordance with 2 CFR part 200, in order for a cost to be allowable under the grant, the payment must not have been made for an incorrect amount under statutory, contractual, administrative, or other legally applicable requirement. Louisiana state law (R.S. 33:4712.10) requires all political subdivisions to obtain an appraisal when purchasing immovable property greater than $3,000. In addition, the purchase price cannot exceed the appraisal amount (A.G. Op 09-0293) Condition A sample of 14 disbursement transactions were selected for testing from a population of 33 transactions. The test found that 1 disbursement was for the purchase of property where the Government paid $10,000 more than the appraisal. Our sample was a statistical sample. Cause The Government did not adhere to its policies and procedures regarding purchasing of immovable property. Effect The Government may be required to reimburse this unallowable cost to the grantor. Recommendation The Government should determine the reason the policies and procedures were not adhered to and strengthen them so that they are effective going forward. Views of Responsible Officials and Planned Corrective Action The Government agrees with this finding. Procedures have been put in place to ensure the Purchasing division will not process any request for purchases of land sent through their office without having the appraisal in hand. In the event multiple appraisals are provided, Purchasing will ensure that the lowest appraisal is the value used for the purchase. The field will be retrained that all purchases must be submitted through the Purchasing division to ensure these procedures can be enforced prior to payment. This project is expected to be completed by October 31, 2023 and will be overseen by Interim Chief Financial Officer Lowell Duhon.
U.S. DEPARTMENT OF TREASURY: Coronavirus State and Local Fiscal Recovery Funds (21.027) 2022-029 Compliance with Allowable Cost See Compliance Finding 2022-024. 2022-024 Compliance with Allowable Cost Recommendation: The Government should determine the reason the policies and procedures were not adhered to and strengthen them so that they are effective going forward. Corrective Action Plan: The Government agrees with this finding. Procedures have been put in place to ensure the Purchasing division will not process any request for purchases of land sent through their office without having the appraisal in hand. In the event multiple appraisals are provided, Purchasing will ensure that the lowest appraisal is the value used for the purchase. The field will be retrained that all purchases must be submitted through the Purchasing division to ensure these procedures can be enforced prior to payment. This project is expected to be completed by October 31, 2023 and will be overseen by Interim Chief Financial Officer Lowell Duhon.
FAC accepted this audit on April 28, 2022 — management decision was due October 28, 2022.
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: 2021-011 Compliance with Federal Funding Accountability and Transparency Act Fiscal year finding initially occurred: 2021 CDBG ? Entitlement Grants Cluster (14.218) B-16-MC-22-0003, B-18-MC-22-0003, B-19-MC-22-0003, B-20-MW-22-0003 Criteria The Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 60202 of Public Law 110-252, hereafter referred to as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the FSRS. Condition The Government, as a direct recipient of the Community Development Block Grants/Entitlement Grants, did not comply with the reporting requirements under the Federal Funding Accountability and Transparency Act. The Government did not report subaward data through FSRS. Cause The Government was unaware of the reporting requirement of the Transparency Act. Effect The Government is in noncompliance with the terms of the grant award document set forth by the grantor and requirements for the Federal Funding Accountability and Transparency Act. Recommendation Management should register with FSRS and report subaward data through FSRS to comply with the requirements of the Federal Funding Accountability and Transparency Act. Views of Responsible Officials and Planned Corrective Action The Government agrees with this finding. The staff was immediately trained on the requirement of reporting all first-tier subawards of $30,000 or greater on the FSRS upon notice of this finding. The reports will be submitted no later than the end of the following month the award allocation occurs as per FFATA guidelines. This finding is not expected to reoccur.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: 2021-011 Compliance with Federal Funding Accountability and Transparency Act Fiscal year finding initially occurred: 2021 CDBG ? Entitlement Grants Cluster (14.218) B-16-MC-22-0003, B-18-MC-22-0003, B-19-MC-22-0003, B-20-MW-22-0003 Criteria The Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 60202 of Public Law 110-252, hereafter referred to as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the FSRS. Condition The Government, as a direct recipient of the Community Development Block Grants/Entitlement Grants, did not comply with the reporting requirements under the Federal Funding Accountability and Transparency Act. The Government did not report subaward data through FSRS. Cause The Government was unaware of the reporting requirement of the Transparency Act. Effect The Government is in noncompliance with the terms of the grant award document set forth by the grantor and requirements for the Federal Funding Accountability and Transparency Act. Recommendation Management should register with FSRS and report subaward data through FSRS to comply with the requirements of the Federal Funding Accountability and Transparency Act. Views of Responsible Officials and Planned Corrective Action The Government agrees with this finding. The staff was immediately trained on the requirement of reporting all first-tier subawards of $30,000 or greater on the FSRS upon notice of this finding. The reports will be submitted no later than the end of the following month the award allocation occurs as per FFATA guidelines. This finding is not expected to reoccur.
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) 2021-011 Compliance with Federal Funding Accountability and Transparency Act Recommendation: Management should register with FSRS and report subaward data through FSRS to comply with the requirements of the Federal Funding Accountability and Transparency Act. Corrective Action Plan: The Government agrees with this finding. The staff was immediately trained on the requirement of reporting all first-tier subawards of $30,000 or greater on the FSRS upon notice of this finding. The reports will be submitted no later than the end of the following month the award allocation occurs as per FFATA guidelines. This finding is not expected to reoccur.
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: 2021-012 Compliance with Financial and Performance Reporting Fiscal year finding initially occurred: 2021 CDBG ? Entitlement Grants Cluster (14.218) B-15-MC-22-0003, B-16-MC-22-0003, B-16-MC-22-2003, B-18-MC-22-0003, B-19-MC-22-0003, B-20-MC-22-0003, B-21-MC-22-0003 Criteria Pursuant to Part 4 CDBG ? Entitlement Grants Cluster and financial and performance reporting requirements in the cooperative agreement provisions, and 2 CFR 200.327. Integrated Disbursement and Information System (IDIS) (OMB No. 2506-0077) ? Grantees may include reports generated by IDIS as part of their annual performance and evaluation report that must be submitted for the CDBG Entitlement program 90 days after the end of a grantee?s program year. Auditor?s are only expected to test information extracted from IDIS in the following system-generated reports: (1) C04PR03 ? Activity Summary Report, (2) C04PR26 ? CDBG Financial Summary Report, (3) C04PR26 ? CDBG-CV Financial Summary Report, (4) C04PR26 ? CDBG Activity Summary by Selected Grant. Condition Instance of Non-Compliance ? While the CDBG Financial Summary Report (C04PR26) was submitted timely, the report included inaccurate information on line 05 Current Year Program Income was understated by $209,191 and line 09 Disbursements Other Than Section 108 Repayments and Planning/Administration was understated by $65,500. Cause The Government has not corrected the error in the reporting to the U.S. Department of Housing and Urban Development. Effect Noncompliance with financial reporting requirements. Recommendation The Government should review its procedures over reporting to ensure that all required reporting information is reviewed and reconciled for accuracy to the Government?s financial records. Views of Responsible Officials and Planned Corrective Action The Government agrees with this finding. Procedures are being revised to ensure all information included on the report is accurate and reconciles with the general ledger. The project is expected to be complete within 3 months and will be overseen by Community Development & Planning Director Mary Sliman.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: 2021-012 Compliance with Financial and Performance Reporting Fiscal year finding initially occurred: 2021 CDBG ? Entitlement Grants Cluster (14.218) B-15-MC-22-0003, B-16-MC-22-0003, B-16-MC-22-2003, B-18-MC-22-0003, B-19-MC-22-0003, B-20-MC-22-0003, B-21-MC-22-0003 Criteria Pursuant to Part 4 CDBG ? Entitlement Grants Cluster and financial and performance reporting requirements in the cooperative agreement provisions, and 2 CFR 200.327. Integrated Disbursement and Information System (IDIS) (OMB No. 2506-0077) ? Grantees may include reports generated by IDIS as part of their annual performance and evaluation report that must be submitted for the CDBG Entitlement program 90 days after the end of a grantee?s program year. Auditor?s are only expected to test information extracted from IDIS in the following system-generated reports: (1) C04PR03 ? Activity Summary Report, (2) C04PR26 ? CDBG Financial Summary Report, (3) C04PR26 ? CDBG-CV Financial Summary Report, (4) C04PR26 ? CDBG Activity Summary by Selected Grant. Condition Instance of Non-Compliance ? While the CDBG Financial Summary Report (C04PR26) was submitted timely, the report included inaccurate information on line 05 Current Year Program Income was understated by $209,191 and line 09 Disbursements Other Than Section 108 Repayments and Planning/Administration was understated by $65,500. Cause The Government has not corrected the error in the reporting to the U.S. Department of Housing and Urban Development. Effect Noncompliance with financial reporting requirements. Recommendation The Government should review its procedures over reporting to ensure that all required reporting information is reviewed and reconciled for accuracy to the Government?s financial records. Views of Responsible Officials and Planned Corrective Action The Government agrees with this finding. Procedures are being revised to ensure all information included on the report is accurate and reconciles with the general ledger. The project is expected to be complete within 3 months and will be overseen by Community Development & Planning Director Mary Sliman.
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) 2021-012 Compliance with Financial and Performance Reporting Recommendation: The Government should review its procedures over reporting to ensure that all required reporting information is reviewed and reconciled for accuracy to the Government?s financial records. Corrective Action Plan: The Government agrees with this finding. Procedures are being revised to ensure all information included on the report is accurate and reconciles with the general ledger. The project is expected to be complete within 3 months and will be overseen by Community Development & Planning Director Mary Sliman.
U.S. DEPARTMENT OF TREASURY: 2021-013 Compliance with Financial Reporting Fiscal year finding initially occurred: 2021 Emergency Rental Assistance Program (21.023) Criteria Emergency Rental Assistance Program Reporting Guidance dated 6/30/2021, Module E: Financial Reporting, the Recipient must provide detailed obligation and expenditure for all direct payments, subawards, and contracts made or awarded by the Recipient under the subject ERA Project I the reporting period that are greater than or equal to $30,000, as required by Uniform Guidance. This includes any contract or subaward amendments. Condition Instance of Non-Compliance - While the Financial Reporting was submitted, the report excluded a subaward amendment increasing the original subaward by $15,527 to a total of $4,008,010. Cause The Government has not reported the obligation of the additional Federal Funds to the U.S. Department of Treasury. Effect Failure to submit accurate reporting information has resulted in noncompliance. The reports being submitted to U.S. Department of Treasury are being utilized to complete Federal Funding Accountability and Transparency Act Reporting by the Treasury, this could result in inaccurate reporting. Recommendation We recommend the Government review its procedures over reporting to ensure that all required reporting information is reviewed and reconciled for accuracy to subaward grant agreements, including amendments. Views of Responsible Officials and Planned Corrective Action The Government agrees with this finding. The Government will ensure that all future quarterly reports accurately reflect subaward amounts. The subaward agreements and any amendments will be compared to the values entered in the US Treasury?s reporting system. This project is expected to be complete within 3-6 months and will be overseen by Community Development & Planning Director Mary Sliman.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF TREASURY: 2021-013 Compliance with Financial Reporting Fiscal year finding initially occurred: 2021 Emergency Rental Assistance Program (21.023) Criteria Emergency Rental Assistance Program Reporting Guidance dated 6/30/2021, Module E: Financial Reporting, the Recipient must provide detailed obligation and expenditure for all direct payments, subawards, and contracts made or awarded by the Recipient under the subject ERA Project I the reporting period that are greater than or equal to $30,000, as required by Uniform Guidance. This includes any contract or subaward amendments. Condition Instance of Non-Compliance - While the Financial Reporting was submitted, the report excluded a subaward amendment increasing the original subaward by $15,527 to a total of $4,008,010. Cause The Government has not reported the obligation of the additional Federal Funds to the U.S. Department of Treasury. Effect Failure to submit accurate reporting information has resulted in noncompliance. The reports being submitted to U.S. Department of Treasury are being utilized to complete Federal Funding Accountability and Transparency Act Reporting by the Treasury, this could result in inaccurate reporting. Recommendation We recommend the Government review its procedures over reporting to ensure that all required reporting information is reviewed and reconciled for accuracy to subaward grant agreements, including amendments. Views of Responsible Officials and Planned Corrective Action The Government agrees with this finding. The Government will ensure that all future quarterly reports accurately reflect subaward amounts. The subaward agreements and any amendments will be compared to the values entered in the US Treasury?s reporting system. This project is expected to be complete within 3-6 months and will be overseen by Community Development & Planning Director Mary Sliman.
U.S. DEPARTMENT OF TREASURY: Emergency Rental Assistance Program (21.023) 2021-013 Compliance with Financial Reporting Recommendation: The Government should review its procedures over reporting to ensure that all required reporting information is reviewed and reconciled for accuracy to subaward grant agreements, including amendments. Corrective Action Plan: The Government agrees with this finding. The Government will ensure that all future quarterly reports accurately reflect subaward amounts. The subaward agreements and any amendments will be compared to the values entered in the US Treasury?s reporting system. This project is expected to be complete within 3-6 months and will be overseen by Community Development & Planning Director Mary Sliman.
U.S. DEPARTMENT OF TREASURY: 2021-014 Compliance with Subrecipient Monitoring Fiscal year finding initially occurred: 2021 Emergency Rental Assistance Program (21.023) Criteria Management should properly review and assess their subrecipients through monitoring procedures and document the results of the procedures performed. This includes ensuring the subrecipients are following all direct and material compliance requirements applicable to each federal program. Condition The Government did not perform subrecipient monitoring including reviewing sufficient documentation to evidence applicable compliance requirements for subrecipients are met. The Government provided $9,577,896 of emergency rental assistance to subrecipients during the fiscal year. Cause The Government did not perform subrecipient monitoring in a timely manner. Effect The subrecipients could provide federal funds to ineligible individuals resulting in questioned costs that could go undetected. Recommendation Management should develop a formal policy in relation to subrecipient monitoring including the review procedures to be performed, the timing, and frequency of the monitoring(s). The Government should formally document their risk assessment of the subrecipients to support the nature, timing, and extent of testing of the subrecipient. Views of Responsible Officials and Planned Corrective Action The Government agrees with this finding. The Government will enact awardee monitoring policy and procedures, in which the Government will monitor all subrecipients and contractors no less than once per fiscal year in which the awardee received funding, or otherwise as required by Federal regulation for individual grants. This project is expected to be completed within the next 3 to 6 months and will be overseen by the Community Development & Planning Director Mary Sliman.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF TREASURY: 2021-014 Compliance with Subrecipient Monitoring Fiscal year finding initially occurred: 2021 Emergency Rental Assistance Program (21.023) Criteria Management should properly review and assess their subrecipients through monitoring procedures and document the results of the procedures performed. This includes ensuring the subrecipients are following all direct and material compliance requirements applicable to each federal program. Condition The Government did not perform subrecipient monitoring including reviewing sufficient documentation to evidence applicable compliance requirements for subrecipients are met. The Government provided $9,577,896 of emergency rental assistance to subrecipients during the fiscal year. Cause The Government did not perform subrecipient monitoring in a timely manner. Effect The subrecipients could provide federal funds to ineligible individuals resulting in questioned costs that could go undetected. Recommendation Management should develop a formal policy in relation to subrecipient monitoring including the review procedures to be performed, the timing, and frequency of the monitoring(s). The Government should formally document their risk assessment of the subrecipients to support the nature, timing, and extent of testing of the subrecipient. Views of Responsible Officials and Planned Corrective Action The Government agrees with this finding. The Government will enact awardee monitoring policy and procedures, in which the Government will monitor all subrecipients and contractors no less than once per fiscal year in which the awardee received funding, or otherwise as required by Federal regulation for individual grants. This project is expected to be completed within the next 3 to 6 months and will be overseen by the Community Development & Planning Director Mary Sliman.
U.S. DEPARTMENT OF TREASURY: Emergency Rental Assistance Program (21.023) 2021-014 Compliance with Subrecipient Monitoring Recommendation: Management should develop a formal policy in relation to subrecipient monitoring including the review procedures to be performed, the timing, and frequency of the monitoring(s). The Government should formally document their risk assessment of the subrecipients to support the nature, timing, and extent of testing of the subrecipient. Corrective Action Plan: The Government agrees with this finding. The Government will enact awardee monitoring policy and procedures, in which the Government will monitor all subrecipients and contractors no less than once per fiscal year in which the awardee received funding, or otherwise as required by Federal regulation for individual grants. This project is expected to be completed within the next 3 to 6 months and will be overseen by the Community Development & Planning Director Mary Sliman.
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: 2021-015 Compliance with Federal Funding Accountability and Transparency Act Fiscal year finding initially occurred: 2021 CDBG ? Entitlement Grants Cluster (14.218) B-16-MC-22-0003, B-18-MC-22-0003, B-19-MC-22-0003, B-20-MW-22-0003 See Compliance Finding 2021-011.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: 2021-015 Compliance with Federal Funding Accountability and Transparency Act Fiscal year finding initially occurred: 2021 CDBG ? Entitlement Grants Cluster (14.218) B-16-MC-22-0003, B-18-MC-22-0003, B-19-MC-22-0003, B-20-MW-22-0003 See Compliance Finding 2021-011.
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) Significant Deficiency- 2021-015 Compliance with Federal Funding Accountability and Transparency Act See Compliance finding 2021-011
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: 2021-016 Compliance with Financial and Performance Reporting Fiscal year finding initially occurred: 2021 CDBG ? Entitlement Grants Cluster (14.218) B-15-MC-22-0003, B-16-MC-22-0003, B-16-MC-22-2003, B-18-MC-22-0003, B-19-MC-22-0003, B-20-MC-22-0003, B-21-MC-22-0003 See Compliance Finding 2021-012.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: 2021-016 Compliance with Financial and Performance Reporting Fiscal year finding initially occurred: 2021 CDBG ? Entitlement Grants Cluster (14.218) B-15-MC-22-0003, B-16-MC-22-0003, B-16-MC-22-2003, B-18-MC-22-0003, B-19-MC-22-0003, B-20-MC-22-0003, B-21-MC-22-0003 See Compliance Finding 2021-012.
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) Material Weakness- 2021-016 Compliance with Financial and Performance Reporting See Compliance finding 2021-012
FAC accepted this audit on April 29, 2021 — management decision was due October 29, 2021.
FAC accepted this audit on April 29, 2020 — management decision was due October 29, 2020.
2019-003 Written Policies for Federal Programs Fiscal year finding initially occurred: 2019 Federal Transit Formula Grants (20.500, 20.507, 20.526); HOME Investment Partnership Program (14.239); CDBG ? Entitlement Grants Cluster (14.218); Disaster Grants (97.036): Criteria In accordance with 2 CFR 300.302(b)(7), the Government is required to have written procedures for determining the allowability of costs in accordance with Subpart E ? Cost Principles. Condition The Government was unable to provide documentation of written procedures for determining the allowability of cost. Cause The Government did not review the administrative requirements to ensure compliance with the financial management section of the Uniform Guidance. Effect The Government did not comply with 2 CFR 200.203(b)(7). Context The Government did not have written procedures for determining the allowability of costs of federal expenditures in accordance with 2 CFR 200.203(b)(7). Recommendation Management should review the administrative requirements for federal programs to ensure compliance with all federal award requirements. Views of Responsible Officials and Planned Corrective Action Management will review the administrative requirements for federal programs to ensure compliance with all federal award requirements. Prior to funding, all proposed activities will be reviewed for compliance with the appropriate federal requirements. Additionally, written procedures for determining allowability of costs of federal expenditures has since been compiled following notice of the finding. The response to this finding was implemented prior to the completion of the audit by Community Development Director Hollis Conway.
Show full finding ▾Hide full finding ▴2019-003 Written Policies for Federal Programs Fiscal year finding initially occurred: 2019 Federal Transit Formula Grants (20.500, 20.507, 20.526); HOME Investment Partnership Program (14.239); CDBG ? Entitlement Grants Cluster (14.218); Disaster Grants (97.036): Criteria In accordance with 2 CFR 300.302(b)(7), the Government is required to have written procedures for determining the allowability of costs in accordance with Subpart E ? Cost Principles. Condition The Government was unable to provide documentation of written procedures for determining the allowability of cost. Cause The Government did not review the administrative requirements to ensure compliance with the financial management section of the Uniform Guidance. Effect The Government did not comply with 2 CFR 200.203(b)(7). Context The Government did not have written procedures for determining the allowability of costs of federal expenditures in accordance with 2 CFR 200.203(b)(7). Recommendation Management should review the administrative requirements for federal programs to ensure compliance with all federal award requirements. Views of Responsible Officials and Planned Corrective Action Management will review the administrative requirements for federal programs to ensure compliance with all federal award requirements. Prior to funding, all proposed activities will be reviewed for compliance with the appropriate federal requirements. Additionally, written procedures for determining allowability of costs of federal expenditures has since been compiled following notice of the finding. The response to this finding was implemented prior to the completion of the audit by Community Development Director Hollis Conway.
Management will review the administrative requirements for federal programs to ensure compliance with all federal award requirements. Prior to funding, all proposed activities will be reviewed for compliance with the appropriate federal requirements. Additionally, written procedures for determining allowability of costs of federal expenditures has since been compiled following notice of the finding. The response to this finding was implemented prior to the completion of the audit by Community Development Director Hollis Conway.
2019-004 Revolving Loan Program CDBG ? Entitlement Grants Cluster (14.218): Fiscal year finding initially occurred: 2019 Criteria In accordance with 24 CFR 570.489(f)(1), the Government is permitted to establish a revolving loan program to fund future loans or provide for other allowed activities. However, a revolving loan program should be a separate fund with a set of accounts that are independent of other program accounts. Condition The Government is operating a revolving loan program with CDBG funds that are combined with the activities of a HOME loan program. Cause The Government did not maintain a revolving loan program with accounts separate from another program. Effect The Government?s general ledger accounts contain the activity of more than one federal program. Context The Government is operating a CDBG revolving loan program and is recording the activities of another federal program in the same general ledger accounts. Recommendation Management should create a separate fund and accounts to record only the activities of the CDBG revolving loan program. Views of Responsible Officials and Planned Corrective Action Management shall create a separate fund and accounts to record only the activities of the CDBG revolving loan program. Currently, two funds are used to report CDBG and HOME program income. The current HUD Housing Loan Program Fund shall be renamed the HUD CDBG Loan Program Fund. The current NHS Loan Fund shall be renamed the HUD HOME Loan Program Fund. Five CDBG and HOME receivables shall be transferred between the two funds so that each source of receivables will be reported in the proper CDBG or HOME fund. The estimated timeframe of completion is between 60 days of the audit ending date and will be overseen by Community Development Director Hollis Conway.
Show full finding ▾Hide full finding ▴2019-004 Revolving Loan Program CDBG ? Entitlement Grants Cluster (14.218): Fiscal year finding initially occurred: 2019 Criteria In accordance with 24 CFR 570.489(f)(1), the Government is permitted to establish a revolving loan program to fund future loans or provide for other allowed activities. However, a revolving loan program should be a separate fund with a set of accounts that are independent of other program accounts. Condition The Government is operating a revolving loan program with CDBG funds that are combined with the activities of a HOME loan program. Cause The Government did not maintain a revolving loan program with accounts separate from another program. Effect The Government?s general ledger accounts contain the activity of more than one federal program. Context The Government is operating a CDBG revolving loan program and is recording the activities of another federal program in the same general ledger accounts. Recommendation Management should create a separate fund and accounts to record only the activities of the CDBG revolving loan program. Views of Responsible Officials and Planned Corrective Action Management shall create a separate fund and accounts to record only the activities of the CDBG revolving loan program. Currently, two funds are used to report CDBG and HOME program income. The current HUD Housing Loan Program Fund shall be renamed the HUD CDBG Loan Program Fund. The current NHS Loan Fund shall be renamed the HUD HOME Loan Program Fund. Five CDBG and HOME receivables shall be transferred between the two funds so that each source of receivables will be reported in the proper CDBG or HOME fund. The estimated timeframe of completion is between 60 days of the audit ending date and will be overseen by Community Development Director Hollis Conway.
Management shall create a separate fund and accounts to record only the activities of the CDBG revolving loan program. Currently, two funds are used to report CDBG and HOME program income. The current HUD Housing Loan Program Fund shall be renamed the HUD CDBG Loan Program Fund. The current NHS Loan Fund shall be renamed the HUD HOME Loan Program Fund. Five CDBG and HOME receivables shall be transferred between the two funds so that each source of receivables will be reported in the proper CDBG or HOME fund. The estimated timeframe of completion is between 60 days of the audit ending date and will be overseen by Community Development Director Hollis Conway.
2019-005 Program Income HOME Investment Partnership Program (14.239) M-13-MC-22-0202, M-14-MC-22-0202, M-15-MC-22-0202, M-16-MC-22-0202, M-18-MC-22-0202: Fiscal year finding initially occurred: 2019 Criteria Program income must be deposited in the Government?s HOME Investment Trust Fund local account. In accordance with 24 CFR 92.502(a) and 92.502(c)(3), program income must be reported in HUD?s computerized disbursement and information system (IDIS) and HOME funds in the local account of the HOME Investment Trust Fund must be disbursed before requests are made for HOME funds in the United States Treasury account. Condition The Government did not disburse the funds in their local account prior to requesting funds from the United States Treasury account. Cause Management was not properly following the applicable federal guidelines. Effect The Government collected approximately $387,262 in program income related to their HOME loan program throughout the fiscal year that was not disbursed prior to requesting funds of approximately $173,275 from the grantor. Context The Government was not reducing the amount of their reimbursement request by the amount of available funds from program income in their local account. Recommendation Management should ensure the funds in their local HOME Investment Trust Fund account are disbursed prior to requesting additional funds from the grantor. Views of Responsible Officials and Planned Corrective Action Management has established processes and procedures to properly report all program income when collected. Additionally, program income will be properly disbursed prior to requesting funds from the grantor. The estimated timeframe of completion is between 60 days of the audit ending date and will be overseen by Community Development Director Hollis Conway.
Show full finding ▾Hide full finding ▴2019-005 Program Income HOME Investment Partnership Program (14.239) M-13-MC-22-0202, M-14-MC-22-0202, M-15-MC-22-0202, M-16-MC-22-0202, M-18-MC-22-0202: Fiscal year finding initially occurred: 2019 Criteria Program income must be deposited in the Government?s HOME Investment Trust Fund local account. In accordance with 24 CFR 92.502(a) and 92.502(c)(3), program income must be reported in HUD?s computerized disbursement and information system (IDIS) and HOME funds in the local account of the HOME Investment Trust Fund must be disbursed before requests are made for HOME funds in the United States Treasury account. Condition The Government did not disburse the funds in their local account prior to requesting funds from the United States Treasury account. Cause Management was not properly following the applicable federal guidelines. Effect The Government collected approximately $387,262 in program income related to their HOME loan program throughout the fiscal year that was not disbursed prior to requesting funds of approximately $173,275 from the grantor. Context The Government was not reducing the amount of their reimbursement request by the amount of available funds from program income in their local account. Recommendation Management should ensure the funds in their local HOME Investment Trust Fund account are disbursed prior to requesting additional funds from the grantor. Views of Responsible Officials and Planned Corrective Action Management has established processes and procedures to properly report all program income when collected. Additionally, program income will be properly disbursed prior to requesting funds from the grantor. The estimated timeframe of completion is between 60 days of the audit ending date and will be overseen by Community Development Director Hollis Conway.
Management has established processes and procedures to properly report all program income when collected. Additionally, program income will be properly disbursed prior to requesting funds from the grantor. The estimated timeframe of completion is between 60 days of the audit ending date and will be overseen by Community Development Director Hollis Conway.
FAC accepted this audit on May 7, 2019 — management decision was due November 7, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on May 1, 2018 — management decision was due November 1, 2018.
FAC accepted this audit on April 30, 2017 — management decision was due October 30, 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.
Browse other Single Audit organizations in Louisiana →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
