EIN: 726000103
UEI: GSA_MIGRATION
Audited by: DARNALL, SIKES & FREDERICK CPAS
Oversight agency: 21 [Department of the Treasury]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 2, 2022. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by July 2, 2022 (1520 days ago).
What is a management decision? →Due to the small number of accounting personnel, the Sheriff did not have adequate segregation of functions within the accounting system. Cause: The failure to design and implement policies and procedures necessary to achieve adequate internal control led to this condition. Effect: The likelihood that a material misstatement will not be prevented or detected and corrected on a timely basis is increased. The perpetration of fraudulent activity is easier to achieve under this condition. Recommendation: An analysis of the benefits that would be obtained by adequately segregating functions within the accounting system and the costs to employ additional individuals to achieve adequate segregation should be performed. Views of Responsible Officials and Planned Corrective Actions: This information is reported in a separate schedule titled ?Management?s Corrective Action Plan for Current Year Findings?.
Show full finding ▾Hide full finding ▴2021-001 Inadequate segregation of accounting functions Criteria: A strong internal control system requires the segregation of responsibilities between different individuals responsible for separate major areas of the accounting system. Condition: Due to the small number of accounting personnel, the Sheriff did not have adequate segregation of functions within the accounting system. Cause: The failure to design and implement policies and procedures necessary to achieve adequate internal control led to this condition. Effect: The likelihood that a material misstatement will not be prevented or detected and corrected on a timely basis is increased. The perpetration of fraudulent activity is easier to achieve under this condition. Recommendation: An analysis of the benefits that would be obtained by adequately segregating functions within the accounting system and the costs to employ additional individuals to achieve adequate segregation should be performed. Views of Responsible Officials and Planned Corrective Actions: This information is reported in a separate schedule titled ?Management?s Corrective Action Plan for Current Year Findings?.
2021-001 Inadequate segregation of accounting functions Management?s Response and Planned Corrective Action: The Assumption Parish Sheriff is aware of the condition and has determined that based upon the size of the operation and the cost-benefit consideration of additional personnel, it is not feasible to achieve complete segregation of duties. Name and Title of Contact Person: Leland J. Falcon, Sheriff
2020-001
FAC accepted this audit on January 3, 2021 — management decision was due July 3, 2021.
Due to the small number of accounting personnel, the Sheriff did not have adequate segregation of functions within the accounting system. Cause: The failure to design and implement policies and procedures necessary to achieve adequate internal control led to this condition. Effect: The likelihood that a material misstatement will not be prevented or detected and corrected on a timely basis is increased. The perpetration of fraudulent activity is easier to achieve under this condition. Recommendation: An analysis of the benefits that would be obtained by adequately segregating functions within the accounting system and the costs to employ additional individuals to achieve adequate segregation should be performed. Views of Responsible Officials and Planned Corrective Actions: This information is reported in a separate schedule titled ?Management?s Corrective Action Plan for Current Year Findings?.
Show full finding ▾Hide full finding ▴2020-001 Inadequate segregation of accounting functions Criteria: A strong internal control system requires the segregation of responsibilities between different individuals responsible for separate major areas of the accounting system. Condition: Due to the small number of accounting personnel, the Sheriff did not have adequate segregation of functions within the accounting system. Cause: The failure to design and implement policies and procedures necessary to achieve adequate internal control led to this condition. Effect: The likelihood that a material misstatement will not be prevented or detected and corrected on a timely basis is increased. The perpetration of fraudulent activity is easier to achieve under this condition. Recommendation: An analysis of the benefits that would be obtained by adequately segregating functions within the accounting system and the costs to employ additional individuals to achieve adequate segregation should be performed. Views of Responsible Officials and Planned Corrective Actions: This information is reported in a separate schedule titled ?Management?s Corrective Action Plan for Current Year Findings?.
2020-001 Inadequate segregation of accounting functions Management?s Response and Planned Corrective Action: The Assumption Parish Sheriff is aware of the condition and has determined that based upon the size of the operation and the cost-benefit consideration of additional personnel, it is not feasible to achieve complete segregation of duties. Name and Title of Contact Person: Leland J. Falcon, Sheriff
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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