MADISON PARISH POLICE JURYLocal Government

Reference # and title: 2024-003 Preparation of the Schedule of Expenditures of Federal Awards (SEFA) Federal Grantor/Program Name Assistance Listing No. Award Year State & Local Fiscal Recovery Funds (ARPA) 21.027 2021 Criteria or specific requirement: The Police Jury is required to have a comprehensive and accurate schedule of expenditures of federal awards (SEFA) to document federal grant expenditures by agency, program and amount. Condition found: The Police Jury did not submit a complete and accurate SEFA. Context: The SEFA prepared by the Police Jury did not list the Federal granter, Program title, Federal ALN numbers, and Grant numbers. Federal awards were either missing from the SEFA or listed in incorrect amounts. Possible asserted effect (cause and effect): Cause: The Police Jury does not have processes and procedures documented for preparing a SEFA. Effect: The Police Jury may not meet all federal compliance requirements. Recommendation to prevent future occurrences: The Police Jury should document processes and procedures for preparing a schedule of expenditures of federal awards (SEFA). Origination date and prior year reference (if applicable): This finding originated in the current fiscal year. Corrective action planned: Management will provide and prepare the required information in the requested format.

2023-003

Reference # and title: 2024-004 Reporting Federal Grantor/Program Name Assistance Listing No. Award Year State & Local Fiscal Recovery Funds (ARPA) 21.027 2021 Criteria or specific requirement: The Police Jury is required to submit a project and expenditure report quarterly and annually. The key line items in the report are obligations and expenditures. Condition found: The report submitted in March 2025 for the period ended December 31, 2024, did not agree with documentation for the Desoto Street Project and the Public Works Equipment project. The Desoto Street Project reported $300,000 in total cumulative obligations and $300,000 in total cumulative expenditures. The project was complete on December 31, 2024, for a total cost of $77,528. Both the cumulative obligations and expenditures were overstated $222,472. The Public Works Equipment project total cumulative obligations were reported as $289,426 and total cumulative expenditures were reported as $220,000. The equipment was purchased for $220,000. The cumulative expenditures agree to the supporting documentation, but the cumulative obligations are overstated by $69,426. The report did not include documentation that it was reviewed by anyone other than the preparer. Context: The December 31, 2024, report filed in March 2025 was tested by comparing amounts reported for cumulative obligations and expenditures to support for cumulative obligations and expenditures. Possible asserted effect (cause and effect): Cause: There is no evidence that the report was reviewed for errors by someone other than the preparer. Effect: The Police Jury may have unobligated amounts of $291,898 on December 31, 2024, which was the last day to obligate the funds. Recommendation to prevent future occurrences: The Policy Jury should communicate with the grantor agency to determine if the amount that is not obligated per the report should be repaid. Origination date and prior year reference (if applicable): This finding originated in the current fiscal year. Corrective action planned: Management will confer with the grantor to verify if repayment is due because of the error.

Reference# and title: 2023·004 Preparation of the Schedule of Expenditures of Federal Awards (SEFA) Federal Granter/Program Name Delta Regional Authority 2021 Assistance Listing N'o. 90.200 Award Year Criteria or specific recrnirement: The Police Jury is required to have a <amprehensive and acaJrate schedule of expenditures of federal awards (SEFA) to document federal grant expenditures by 1gency, program and amount. Condition found: The Police Jury did not submit a complete and accurate SEFA. Context: The SEFA prepared by the Police Jury did not list the Federal granter, Program tttle, Federal ALN numbers, and Gtant numbers➔ F"odoral awards were either missing from the SEFA or listed In Incorrect amounts. Possible asserted effeg {cause and effect): Cause: The Police Jury does not have proces.ses and procedures d0Ct1mented for preparing a SEFA. 103 Effect: The Police Jury may not meet ail federal compilance requir,ements. Recommendation to prevent future occurrences: The Police Jury should document processes and procedures fOf preparing a schedule of ,expenditures of federal awards (SEFA). Origination date and prior year reference (If applicable): This finding originated in the current fiscal year. Corrective action planned: The Police Jury will review the schedule of expenditures and prepare a SEFA schedule as recommended by GFOA 'in their Best Practices.