EIN: 726000339
UEI: PCUBA154WQ16
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 13, 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 13, 2027 (144 days from today).
What is a management decision? →Compliance- 2025-002 Lack of Documentation for Annual Housing Quality Standards Inspections Federal Program: Low-Income Housing Assistance Program Federal Agency: United States Department of Housing and Urban Development Assistance Listing Number: 14.871 Questioned Costs: Unknown Criteria - In accordance with 2 CFR Part 200 (Uniform Guidance), the Police Jury is required to maintain records sufficient to demonstrate compliance with federal program requirements. Additionally, Housing Quality Standards regulations require annual inspections of assisted units to ensure that housing continues to meet minimum health and safety standards. Condition - During our review of tenant files, we noted that documentation supporting the completion of required annual Housing Quality Standards (HQS) inspections was not maintained in several files tested. As a result, we were unable to determine whether annual inspections were performed in accordance with program requirements. Cause - The program did not maintain adequate document retention and monitoring procedures to ensure annual inspection reports and supporting documentation were consistently retained in tenant files. Effect - Failure to maintain documentation of annual HQS inspections limits the ability to demonstrate compliance with federal housing requirements and increases the risk that units may not meet required health and safety standards. However, based on the audit procedures performed, no questioned costs were identified. Recommendation - We recommend management strengthen controls over tenant file documentation by implementing procedures to 1) ensure annual HQS inspections are completed and properly documented; 2) maintain inspection reports and related documentation in each tenant file; 3) conduct periodic supervisory reviews of tenant files for completeness; and 4) implement tracking procedures for upcoming and completed annual inspections.
Show full finding ▾Hide full finding ▴Compliance- 2025-002 Lack of Documentation for Annual Housing Quality Standards Inspections Federal Program: Low-Income Housing Assistance Program Federal Agency: United States Department of Housing and Urban Development Assistance Listing Number: 14.871 Questioned Costs: Unknown Criteria - In accordance with 2 CFR Part 200 (Uniform Guidance), the Police Jury is required to maintain records sufficient to demonstrate compliance with federal program requirements. Additionally, Housing Quality Standards regulations require annual inspections of assisted units to ensure that housing continues to meet minimum health and safety standards. Condition - During our review of tenant files, we noted that documentation supporting the completion of required annual Housing Quality Standards (HQS) inspections was not maintained in several files tested. As a result, we were unable to determine whether annual inspections were performed in accordance with program requirements. Cause - The program did not maintain adequate document retention and monitoring procedures to ensure annual inspection reports and supporting documentation were consistently retained in tenant files. Effect - Failure to maintain documentation of annual HQS inspections limits the ability to demonstrate compliance with federal housing requirements and increases the risk that units may not meet required health and safety standards. However, based on the audit procedures performed, no questioned costs were identified. Recommendation - We recommend management strengthen controls over tenant file documentation by implementing procedures to 1) ensure annual HQS inspections are completed and properly documented; 2) maintain inspection reports and related documentation in each tenant file; 3) conduct periodic supervisory reviews of tenant files for completeness; and 4) implement tracking procedures for upcoming and completed annual inspections.
Management will ensure that inspections are documented in each tenant file and will utilize the PHA-Web alert system to monitor any past due inspections and will conduct inspections and upload the file to the HUD PIC System. The HUD Supervisor will use the comment sections on the NSPIRE form and note any deficiencies. If there are no deficiencies, the file will state in the comment section that there are no deficiencies and reference the area’s positive outcome.
FAC accepted this audit on July 10, 2024 — management decision was due January 10, 2025.
Criteria - The Police Jury’s Section 8 administrative plan requires annual inspections to determine that the units meet the Housing Quality Standards. Condition - For the year ended December 31, 2023, the Police Jury failed to adhere to the administrative plan by not providing documentation on the performed annual inspections determining that the units met the Housing Quality Standards. Effect - The Police Jury is not in compliance with the Section 8 administrative plan required by HUD. Cause – Due to COVID-19, these annual inspections were suspended until March of 2023. The Police Jury staff failed to document these annual inspections in the tenant files. Recommendation - The Police Jury should adhere to the standards required by the Section 8 administrative plan.
Show full finding ▾Hide full finding ▴Criteria - The Police Jury’s Section 8 administrative plan requires annual inspections to determine that the units meet the Housing Quality Standards. Condition - For the year ended December 31, 2023, the Police Jury failed to adhere to the administrative plan by not providing documentation on the performed annual inspections determining that the units met the Housing Quality Standards. Effect - The Police Jury is not in compliance with the Section 8 administrative plan required by HUD. Cause – Due to COVID-19, these annual inspections were suspended until March of 2023. The Police Jury staff failed to document these annual inspections in the tenant files. Recommendation - The Police Jury should adhere to the standards required by the Section 8 administrative plan.
The Police Jury will adhere to the standards required by the Section 8 administative plan by placing the performed annual inspections in the unit files.
FAC accepted this audit on July 5, 2023 — management decision was due January 5, 2024.
2022-003 Low-Income Housing Assistance Program Tenant Files Criteria - The Police Jury?s Section 8 administrative plan requires the Family Report to have a signature by each tenant and also states the method used to determine that the rent to owner is reasonable in comparison to rent for other comparable unassisted units. Condition - For the year ended December 31, 2022, the Police Jury failed to adhere to the administrative plan by not having all tenants sign the Family Report and not providing documentation determining rent reasonableness. Effect - The Police Jury is not in compliance with the Section 8 administrative plan required by HUD. Cause ? The Police Jury experienced employee turnover caused by COVID-19 and these findings were an oversight when preparing the tenant files. Recommendation - The Police Jury should adhere to the standards required by the Section 8 administrative plan.
Show full finding ▾Hide full finding ▴2022-003 Low-Income Housing Assistance Program Tenant Files Criteria - The Police Jury?s Section 8 administrative plan requires the Family Report to have a signature by each tenant and also states the method used to determine that the rent to owner is reasonable in comparison to rent for other comparable unassisted units. Condition - For the year ended December 31, 2022, the Police Jury failed to adhere to the administrative plan by not having all tenants sign the Family Report and not providing documentation determining rent reasonableness. Effect - The Police Jury is not in compliance with the Section 8 administrative plan required by HUD. Cause ? The Police Jury experienced employee turnover caused by COVID-19 and these findings were an oversight when preparing the tenant files. Recommendation - The Police Jury should adhere to the standards required by the Section 8 administrative plan.
Management?s Response ? The Police Jury will adhere to the standards required by Section 8 administrative plan. A checklist will be created to effectively monitor that all documentation is in the tenant files.
FAC accepted this audit on June 25, 2020 — management decision was due December 25, 2020.
2019-001 Financial Reporting Criteria - The Uniform Financial Reporting Standards require Section 8 Housing Choice Vouchers to submit timely GAAP-based audited financial information electronically to HUD. Condition - For the year ended December 31, 2018, the Police Jury failed to submit timely GAAP-based audited financial information electronically to HUD. Effect - The Police Jury is not in compliance with the Uniform Financial Reporting standards concerning financial reporting. Cause ? The previous reports submitted to HUD included deferred revenue, which was not allowed by HUD. A fee accountant has corrected the financial statements to no longer reflect a deferred revenue. Therefore, the audited submission for December 31, 2018 was completed on February 24, 2020. Recommendation - The Police Jury should adhere to the standards required by the Office of Management and Budget.
Show full finding ▾Hide full finding ▴2019-001 Financial Reporting Criteria - The Uniform Financial Reporting Standards require Section 8 Housing Choice Vouchers to submit timely GAAP-based audited financial information electronically to HUD. Condition - For the year ended December 31, 2018, the Police Jury failed to submit timely GAAP-based audited financial information electronically to HUD. Effect - The Police Jury is not in compliance with the Uniform Financial Reporting standards concerning financial reporting. Cause ? The previous reports submitted to HUD included deferred revenue, which was not allowed by HUD. A fee accountant has corrected the financial statements to no longer reflect a deferred revenue. Therefore, the audited submission for December 31, 2018 was completed on February 24, 2020. Recommendation - The Police Jury should adhere to the standards required by the Office of Management and Budget.
Management?s Response - The Police Jury has retained the services of a fee accountant who is familiar with all aspects of the HUD financial reporting for the Section 8 Housing Choice Voucher Program. This accountant has provided monthly and annual services to ensure HUD financial reporting is in compliance.
2018-002
FAC accepted this audit on July 15, 2018 — management decision was due January 15, 2019.
GSA_MIGRATION
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