EIN: 726000100
UEI: GLXLVYTEKDX9
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 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 January 1, 2027 (131 days from today).
What is a management decision? →During audit procedures performed over contracts, we became aware of noncompliance related to the Recreation Trails Program which was not audited as a major program. The population selected for testing was all contracts entered into during the fiscal year regardless of funding. We sampled a total of 11 contracts. One contract was identified under this program that was awarded to the lowest bidder; however, a significant deductive change order reducing the contract amount was approved at the same time as the contract award resulting in this selection. This resulted in a material modification to the contract amount at the time of award. Cause: The exception noted above appears to be the result of inadequate controls over procurement and contract approval processes. Questioned Costs: $52,648 representing the amounts expended under this contract in the current fiscal year. Effect: Approving a deductive change order concurrently with the award may have impacted the competitive bidding process and calls into question whether the contract was awarded based on the original bid terms. Recommendation: Ensure contract awards are made based on the original bid specifications and that any change orders are approved subsequent to award and in accordance with procurement requirements. View of Responsible Official: Management agrees with the finding and will take corrective action. See corrective action plan submitted by management.
Show full finding ▾Hide full finding ▴PROCUREMENT United States Department of Transportation – Federal Transit Administration (FTA) Passed through Louisiana Department of Culture, Recreation, and Tourism – Office of State Parks Recreation Trails Program (Federal Assistance Listing No. 20.219) Criteria: Procurement standards set at 2 CFR 200.318 and 200.319 require procurements to be conducted in a manner providing full and open competition and that contract awards are based on the terms and conditions of the solicitation. Additionally, 2 CFR 200.516 (a)(4) requires the auditor to report known question costs greater than $25,000 for a federal program not audited as a major program when such costs come to the auditor’s attention. Condition: During audit procedures performed over contracts, we became aware of noncompliance related to the Recreation Trails Program which was not audited as a major program. The population selected for testing was all contracts entered into during the fiscal year regardless of funding. We sampled a total of 11 contracts. One contract was identified under this program that was awarded to the lowest bidder; however, a significant deductive change order reducing the contract amount was approved at the same time as the contract award resulting in this selection. This resulted in a material modification to the contract amount at the time of award. Cause: The exception noted above appears to be the result of inadequate controls over procurement and contract approval processes. Questioned Costs: $52,648 representing the amounts expended under this contract in the current fiscal year. Effect: Approving a deductive change order concurrently with the award may have impacted the competitive bidding process and calls into question whether the contract was awarded based on the original bid terms. Recommendation: Ensure contract awards are made based on the original bid specifications and that any change orders are approved subsequent to award and in accordance with procurement requirements. View of Responsible Official: Management agrees with the finding and will take corrective action. See corrective action plan submitted by management.
Communications with the Police Jury and Parish Engineers along with all Police Jury Department Head have taken place reinforcing to them the requirements of purchasing, contracting, bidding, and following all Police Jury establised policies and procedures for the proper procurement of goods and services. The reinforcement of the Police Jury Personnel Manual was made advising them all to strictly follow it immediately.
FAC accepted this audit on July 9, 2023 — management decision was due January 9, 2024.
All six vendor contracts totaling $750,906 were tested for compliance with procurement standards. Three of these contracts totaling $347,094 related to professional services. The Police Jury did not seek competition for two of these contracts totaling $150,025. Questioned Costs: $150,025 Cause: The Police Jury did not follow applicable policies and procedures to ensure that open competition was sought when procuring professional service contracts with Federal awards. Effect: The Police Jury is in non-compliance with the Uniform Guidance Procurement standards and may not be receiving the most advantageous rates for these services. Recommendation: The Police Jury should adhere to written policies and procedures to ensure compliance with the Uniform Guidance as it relates to procuring professional service contracts. Identification of a repeat finding: N/A View of Responsible Official: Management concurs with the finding.
Show full finding ▾Hide full finding ▴2022-001 PROCUREMENT OF PROFESSIONAL SERVICES United States Department of the Interior Direct ? Gulf of Mexico Energy Security Act (Federal Assistance No. 15.435 ? Public Law 109-432) Criteria: The Uniform Guidance administrative requirements and cost principles apply to federal funding awarded on or after December 26, 2014. 2 CFR 200, Subpart D ? Post Federal Award Requirements Section 200.319(a) requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition. Condition: All six vendor contracts totaling $750,906 were tested for compliance with procurement standards. Three of these contracts totaling $347,094 related to professional services. The Police Jury did not seek competition for two of these contracts totaling $150,025. Questioned Costs: $150,025 Cause: The Police Jury did not follow applicable policies and procedures to ensure that open competition was sought when procuring professional service contracts with Federal awards. Effect: The Police Jury is in non-compliance with the Uniform Guidance Procurement standards and may not be receiving the most advantageous rates for these services. Recommendation: The Police Jury should adhere to written policies and procedures to ensure compliance with the Uniform Guidance as it relates to procuring professional service contracts. Identification of a repeat finding: N/A View of Responsible Official: Management concurs with the finding.
Procurement of professional services for all federally funded projects will take place immediately. Police Jurors have been fully advised of the requirement and commit to adhering to the policies and procedures.
All six vendor contracts were tested for compliance with contract provisions for non-federal entity contracts under federal awards. One of these contracts executed during the fiscal year by the Police Jury for construction services for a level project did not contain the language required by Appendix II of Part 200 of Uniform Guidance. Questioned Costs: N/A Cause: Proper procedures were not implemented to ensure compliance with contract provisions of Appendix II of Part 200 of Uniform Guidance. Effect: Non-federal entities are not adequately informed of all federal regulations required to be complied with when entering into a contract with the Police Jury. Recommendation: The Police Jury should review the requirements of Appendix II of Part 200 of Uniform Guidance and establish procedures to ensure that all contracts paid with federal awards include the applicable language. Identification of a repeat finding: N/A View of Responsible Official: Management concurs with the finding.
Show full finding ▾Hide full finding ▴2022-002 PROCUREMENT ? CONTRACT PROVISIONS FOR NON-FEDERAL ENTITY CONTRACTS UNDER FEDERAL AWARDS United States Department of the Interior Direct ? Gulf of Mexico Energy Security Act (Federal Assistance No. 15.435 ? Public Law 109-432) Criteria: In addition to other provisions required by the Federal Agency or Non-federal entity, all contracts made by the non-federal entity under the Federal award must contain certain provisions as provided in Appendix II of Part 200 of Uniform Guidance. Condition: All six vendor contracts were tested for compliance with contract provisions for non-federal entity contracts under federal awards. One of these contracts executed during the fiscal year by the Police Jury for construction services for a level project did not contain the language required by Appendix II of Part 200 of Uniform Guidance. Questioned Costs: N/A Cause: Proper procedures were not implemented to ensure compliance with contract provisions of Appendix II of Part 200 of Uniform Guidance. Effect: Non-federal entities are not adequately informed of all federal regulations required to be complied with when entering into a contract with the Police Jury. Recommendation: The Police Jury should review the requirements of Appendix II of Part 200 of Uniform Guidance and establish procedures to ensure that all contracts paid with federal awards include the applicable language. Identification of a repeat finding: N/A View of Responsible Official: Management concurs with the finding.
Personnel Manual and Internal Control document will be amended to include all the contract provisions for Non-Federal Entity contracts under Federal Awards required. Requirements will be reinforced to all staff and department heads for inclusion in all future federally funded contracts.
FAC accepted this audit on August 13, 2017 — management decision was due February 13, 2018.
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