EIN: 726001069
UEI: TYARYN22Q2F8
Audited by: Cameron, Hines & Company (APAC)
Oversight agency: 16 [Department of Justice]
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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 6, 2025. 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 6, 2025 (421 days ago).
What is a management decision? →FAC accepted this audit on January 9, 2023 — management decision was due July 9, 2023.
FAC accepted this audit on January 27, 2022 — management decision was due July 27, 2022.
It was noted during testing of this grant that the Sheriff did not have proper internal controls over reporting. Criteria: Proper internal controls should have someone to review the information on reports before they are submitted to the grantor. Cause: The Sheriff did not have internal controls in place to help ensure that the information being reported on the quarterly reports matched the information in the Sheriff?s accounting system. Questioned Costs: N/A Potential Effect: Reports could contain expenditures that are not supported by information in their accounting system. Recommendation: The Sheriff should continue to monitor its revised internal controls to help ensure that they are functioning properly. Response: Internal controls were improved after the date of the prior year audit report, February 12, 2021. The revised internal controls could not be tested since the last request for the CARES Act funding was completed in October 2020. We would also point out that there were no errors found in the request that was tested during this audit.
Show full finding ▾Hide full finding ▴2021-001 Louisiana CARES Act ? Internal Control over Reporting Federal program and specific federal award identification: This finding relates to Louisiana CARES Act ? AL #21.019 for the Federal Award Year 2021 received from Federal Agency: U.S. Department of the Treasury Condition: It was noted during testing of this grant that the Sheriff did not have proper internal controls over reporting. Criteria: Proper internal controls should have someone to review the information on reports before they are submitted to the grantor. Cause: The Sheriff did not have internal controls in place to help ensure that the information being reported on the quarterly reports matched the information in the Sheriff?s accounting system. Questioned Costs: N/A Potential Effect: Reports could contain expenditures that are not supported by information in their accounting system. Recommendation: The Sheriff should continue to monitor its revised internal controls to help ensure that they are functioning properly. Response: Internal controls were improved after the date of the prior year audit report, February 12, 2021. The revised internal controls could not be tested since the last request for the CARES Act funding was completed in October 2020. We would also point out that there were no errors found in the request that was tested during this audit.
2021-001 Louisiana CARES Act ? Internal Control over Reporting Federal program and specific federal award identification: This finding relates to Louisiana CARES Act ? AL #21.019 for the Federal Award Year 2021 received from Federal Agency: U.S. Department of the Treasury Condition: It was noted during testing of this grant that the Sheriff did not have proper internal controls over reporting. Corrective action planned: The corrective action for this finding has already been implemented from the corrective action that was listed in the prior year. The corrective action was not implemented until after the prior year audit report was issued on February 12, 2021. Person responsible for corrective action: Craig Rambin Chief Financial Officer Ouachita Parish Sheriff 400 St. John Street, Suite 109 Monroe, LA 71201 Telephone: (318) 324-2551 Anticipated completion date: The corrective action has already been implemented.
2020-002
FAC accepted this audit on June 2, 2021 — management decision was due December 2, 2021.
It was noted during testing of this grant that the Sheriff?s staff made five clerical errors that resulted in inaccurate reporting of eligible expenditures. Criteria: Based on the reporting requirements for this grant, the information in the reports should be supported by data in the Sheriff?s accounting system. Cause: The Sheriff did not have internal controls in place to help insure that the information being reported on the quarterly reports matched the information in the Sheriff?s accounting system. Questioned Costs: The known questioned costs of $136,188.15 relate to Louisiana CARES Act ? CFDA #21.019 for the Federal Award Year 2020 received from Federal Agency: U.S. Department of the Treasury. Potential Effect: The Sheriff could report expenditures that are not supported by information in their accounting system. Recommendation: The Sheriff should assign someone to review the information on the reports before the reports are submitted to the grantor. Response: The Sheriff has in place procedures for reporting for federal grants. Due to the tight deadlines and unexpected nature of the Louisiana CARES Act funding, the procedure for reviewing data entry was inadvertently omitted for one batch of reports. This is not a common practice of the Sheriff and staff will make every effort to ensure that this does not occur going forward.
Show full finding ▾Hide full finding ▴20-2 Louisiana CARES Act ? Internal Control over Reporting Federal program and specific federal award identification: This finding relates to Louisiana CARES Act ? CFDA #21.019 for the Federal Award Year 2020 received from Federal Agency: U.S. Department of the Treasury Condition: It was noted during testing of this grant that the Sheriff?s staff made five clerical errors that resulted in inaccurate reporting of eligible expenditures. Criteria: Based on the reporting requirements for this grant, the information in the reports should be supported by data in the Sheriff?s accounting system. Cause: The Sheriff did not have internal controls in place to help insure that the information being reported on the quarterly reports matched the information in the Sheriff?s accounting system. Questioned Costs: The known questioned costs of $136,188.15 relate to Louisiana CARES Act ? CFDA #21.019 for the Federal Award Year 2020 received from Federal Agency: U.S. Department of the Treasury. Potential Effect: The Sheriff could report expenditures that are not supported by information in their accounting system. Recommendation: The Sheriff should assign someone to review the information on the reports before the reports are submitted to the grantor. Response: The Sheriff has in place procedures for reporting for federal grants. Due to the tight deadlines and unexpected nature of the Louisiana CARES Act funding, the procedure for reviewing data entry was inadvertently omitted for one batch of reports. This is not a common practice of the Sheriff and staff will make every effort to ensure that this does not occur going forward.
20-2 Louisiana CARES Act ? Internal Control over Reporting Federal program and specific federal award identification: This finding relates to Louisiana CARES Act ? CFDA #21.019 for the Federal Award Year 2020 received from Federal Agency: U.S. Department of the Treasury Condition: It was noted during testing of this grant that the Sheriff?s staff made five clerical errors that resulted in inaccurate reporting of eligible expenditures. Corrective action planned: The Sheriff has in place procedures for reporting for federal grants. Due to the tight deadlines and unexpected nature of the Louisiana CARES Act funding, the procedure for reviewing data entry was inadvertently omitted for one batch of reports. This is not a common practice of the Sheriff and staff will make every effort to ensure that this does not occur going forward. Person responsible for corrective action: Craig Rambin Chief Financial Officer Ouachita Parish Sheriff 400 St. John Street, Suite 109 Monroe, LA 71201 Telephone: (318) 324-2551 Anticipated completion date: June 30, 2021 Respectfully submitted, Craig Rambin Chief Financial Officer
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