EIN: 726001114
UEI: R7LNPRRZGB89
Audited by: Kolder Slaven & Company
Oversight agency: 21 [Department of the Treasury]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 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 September 30, 2026 (23 days from today).
What is a management decision? →FAC accepted this audit on April 17, 2025 — management decision was due October 17, 2025.
Criteria Costs charged to federal grant programs must follow the Uniform Guidance when determining if a cost is allowable under the program. One of the requirements is that a cost can only be funded by one program. Condition The Town requested reimbursement for costs related to its water improvement project from the Coronavirus State and Local Fiscal Recovery Funds that were already requested for reimbursement from the State of Louisiana's Water Sector Program and Delta Regional Authority Funds The Town did not have proper controls in place to ensure that expenditure was not paid by multiple federal programs. The Town utilized federal funds to pay for expenditures that had already been requested for reimbursement from other federal programs. Context A sample of 10 disbursements were selected for audit from a population of 10 disbursements. The test found that four disbursements had already been charged to other federal programs. It was determined that $656,432 was charged to other federal programs and are considered questioned costs. Recommendation The Town should implement policies and procedures to ensure that expenditures are not charged to multiple federal programs. Views of Responsible Officials and Planned Corrective Action The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
Show full finding ▾Hide full finding ▴Criteria Costs charged to federal grant programs must follow the Uniform Guidance when determining if a cost is allowable under the program. One of the requirements is that a cost can only be funded by one program. Condition The Town requested reimbursement for costs related to its water improvement project from the Coronavirus State and Local Fiscal Recovery Funds that were already requested for reimbursement from the State of Louisiana's Water Sector Program and Delta Regional Authority Funds The Town did not have proper controls in place to ensure that expenditure was not paid by multiple federal programs. The Town utilized federal funds to pay for expenditures that had already been requested for reimbursement from other federal programs. Context A sample of 10 disbursements were selected for audit from a population of 10 disbursements. The test found that four disbursements had already been charged to other federal programs. It was determined that $656,432 was charged to other federal programs and are considered questioned costs. Recommendation The Town should implement policies and procedures to ensure that expenditures are not charged to multiple federal programs. Views of Responsible Officials and Planned Corrective Action The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
Criteria Costs charged to federal grant programs must follow the Uniform Guidance when determining if a cost is allowable under the program. One of the requirements is that a cost can only be funded by one program. Condition The Town requested reimbursement for costs related to its water improvement project from the Coronavirus State and Local Fiscal Recovery Funds that were already requested for reimbursement from the State of Louisiana's Water Sector Program and Delta Regional Authority Funds The Town did not have proper controls in place to ensure that expenditure was not paid by multiple federal programs. The Town utilized federal funds to pay for expenditures that had already been requested for reimbursement from other federal programs. Context A sample of 10 disbursements were selected for audit from a population of 10 disbursements. The test found that four disbursements had already been charged to other federal programs. It was determined that $656,432 was charged to other federal programs and are considered questioned costs. Recommendation The Town should implement policies and procedures to ensure that expenditures are not charged to multiple federal programs. Views of Responsible Officials and Planned Corrective Action The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
Show full finding ▾Hide full finding ▴Criteria Costs charged to federal grant programs must follow the Uniform Guidance when determining if a cost is allowable under the program. One of the requirements is that a cost can only be funded by one program. Condition The Town requested reimbursement for costs related to its water improvement project from the Coronavirus State and Local Fiscal Recovery Funds that were already requested for reimbursement from the State of Louisiana's Water Sector Program and Delta Regional Authority Funds The Town did not have proper controls in place to ensure that expenditure was not paid by multiple federal programs. The Town utilized federal funds to pay for expenditures that had already been requested for reimbursement from other federal programs. Context A sample of 10 disbursements were selected for audit from a population of 10 disbursements. The test found that four disbursements had already been charged to other federal programs. It was determined that $656,432 was charged to other federal programs and are considered questioned costs. Recommendation The Town should implement policies and procedures to ensure that expenditures are not charged to multiple federal programs. Views of Responsible Officials and Planned Corrective Action The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
Criteria Costs charged to federal grant programs must follow the Uniform Guidance when determining if a cost is allowable under the program. One of the requirements is that a cost can only be funded by one program. Condition The Town requested reimbursement for costs related to its water improvement project from the Delta Area Economic Development Program that were already requested for reimbursement from the State of Louisiana's Water Sector Program. The Town did not have proper controls in place to ensure that expenditures were not paid by multiple federal programs. The Town utilized federal funds to pay for expenditures that had already been requested for reimbursement from other federal programs. Context A sample of 1 0 disbursements were selected for audit from a population of 1 0 disbursements. The test found that one disbursement had already been charged to another federal program. It was determined that $120,532 was charged to another federal program and is considered questioned costs. Recommendation The Town should implement policies and procedures to ensure that expenditures are not charged to multiple federal programs. Views of Responsible Officials and Planned Corrective Action The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
Show full finding ▾Hide full finding ▴Criteria Costs charged to federal grant programs must follow the Uniform Guidance when determining if a cost is allowable under the program. One of the requirements is that a cost can only be funded by one program. Condition The Town requested reimbursement for costs related to its water improvement project from the Delta Area Economic Development Program that were already requested for reimbursement from the State of Louisiana's Water Sector Program. The Town did not have proper controls in place to ensure that expenditures were not paid by multiple federal programs. The Town utilized federal funds to pay for expenditures that had already been requested for reimbursement from other federal programs. Context A sample of 1 0 disbursements were selected for audit from a population of 1 0 disbursements. The test found that one disbursement had already been charged to another federal program. It was determined that $120,532 was charged to another federal program and is considered questioned costs. Recommendation The Town should implement policies and procedures to ensure that expenditures are not charged to multiple federal programs. Views of Responsible Officials and Planned Corrective Action The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
Criteria Costs charged to federal grant programs must follow the Uniform Guidance when determining if a cost is allowable under the program. One of the requirements is that a cost can only be funded by one program. Condition The Town requested reimbursement for costs related to its water improvement project from the Delta Area Economic Development Program that were already requested for reimbursement from the State of Louisiana's Water Sector Program. The Town did not have proper controls in place to ensure that expenditures were not paid by multiple federal programs. The Town utilized federal funds to pay for expenditures that had already been requested for reimbursement from other federal programs. Context A sample of 1 0 disbursements were selected for audit from a population of 1 0 disbursements. The test found that one disbursement had already been charged to another federal program. It was determined that $120,532 was charged to another federal program and is considered questioned costs. Recommendation The Town should implement policies and procedures to ensure that expenditures are not charged to multiple federal programs. Views of Responsible Officials and Planned Corrective Action The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
Show full finding ▾Hide full finding ▴Criteria Costs charged to federal grant programs must follow the Uniform Guidance when determining if a cost is allowable under the program. One of the requirements is that a cost can only be funded by one program. Condition The Town requested reimbursement for costs related to its water improvement project from the Delta Area Economic Development Program that were already requested for reimbursement from the State of Louisiana's Water Sector Program. The Town did not have proper controls in place to ensure that expenditures were not paid by multiple federal programs. The Town utilized federal funds to pay for expenditures that had already been requested for reimbursement from other federal programs. Context A sample of 1 0 disbursements were selected for audit from a population of 1 0 disbursements. The test found that one disbursement had already been charged to another federal program. It was determined that $120,532 was charged to another federal program and is considered questioned costs. Recommendation The Town should implement policies and procedures to ensure that expenditures are not charged to multiple federal programs. Views of Responsible Officials and Planned Corrective Action The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
FAC accepted this audit on April 4, 2021 — management decision was due October 4, 2021.
2020-004 Timely Disbursement of LCDBG Funds Community Development Block Grant (14.228) Fiscal year finding initially occurred: 2020 Criteria The 2019 Louisiana Community Development Block Grant (LCDBG) Grantee Handbook requires payments for expenditures to be disbursed within three working days of the receipt of the LCDBG funds. Condition The Town did not disburse the funds timely. Cause There were inadequate policies and procedures in place to ensure that the disbursements were made timely. Effect The Town did not comply with the grant agreement regarding timely disbursement of LCDBG funds. Recommendation Adequate policies and procedures should be implemented to ensure compliance with the grant agreement regarding timely disbursement of funds. Management?s Corrective Action Plan The Town agrees with the finding and has established policies and procedures that will ensure the timely disbursement of LCDBG funds.
Show full finding ▾Hide full finding ▴2020-004 Timely Disbursement of LCDBG Funds Community Development Block Grant (14.228) Fiscal year finding initially occurred: 2020 Criteria The 2019 Louisiana Community Development Block Grant (LCDBG) Grantee Handbook requires payments for expenditures to be disbursed within three working days of the receipt of the LCDBG funds. Condition The Town did not disburse the funds timely. Cause There were inadequate policies and procedures in place to ensure that the disbursements were made timely. Effect The Town did not comply with the grant agreement regarding timely disbursement of LCDBG funds. Recommendation Adequate policies and procedures should be implemented to ensure compliance with the grant agreement regarding timely disbursement of funds. Management?s Corrective Action Plan The Town agrees with the finding and has established policies and procedures that will ensure the timely disbursement of LCDBG funds.
FINDINGS ? FEDERAL AWARD PROGRAMS AUDIT: DEPARTMENT OF HOUSING & URBAN DEVELOPMENT Community Development Block Grant (CDBG) (14.228) Material Weaknesses: 2020-004 See 2020-005.
2020-005 Timely Disbursement of LCDBG Funds Community Development Block Grant (14.228) Fiscal year finding initially occurred: 2020 Criteria The 2019 Louisiana Community Development Block Grant (LCDBG) Grantee Handbook requires payments for expenditures to be disbursed within three working days of the receipt of the LCDBG funds. Condition The Town did not disburse the funds timely. Cause There were inadequate policies and procedures in place to ensure that the disbursements were made timely. Effect The Town did not comply with the grant agreement regarding timely disbursement of LCDBG funds. Recommendation Adequate policies and procedures should be implemented to ensure compliance with the grant agreement regarding timely disbursement of funds. Management?s Corrective Action Plan The Town agrees with the finding and has established policies and procedures that will ensure the timely disbursement of LCDBG funds.
Show full finding ▾Hide full finding ▴2020-005 Timely Disbursement of LCDBG Funds Community Development Block Grant (14.228) Fiscal year finding initially occurred: 2020 Criteria The 2019 Louisiana Community Development Block Grant (LCDBG) Grantee Handbook requires payments for expenditures to be disbursed within three working days of the receipt of the LCDBG funds. Condition The Town did not disburse the funds timely. Cause There were inadequate policies and procedures in place to ensure that the disbursements were made timely. Effect The Town did not comply with the grant agreement regarding timely disbursement of LCDBG funds. Recommendation Adequate policies and procedures should be implemented to ensure compliance with the grant agreement regarding timely disbursement of funds. Management?s Corrective Action Plan The Town agrees with the finding and has established policies and procedures that will ensure the timely disbursement of LCDBG funds.
FINDINGS ? FEDERAL AWARD PROGRAMS AUDIT: DEPARTMENT OF HOUSING & URBAN DEVELOPMENT Community Development Block Grant (CDBG) (14.228) Compliance: 2020-005 Recommendation: Adequate policies and procedures should be implemented to ensure compliance with the grant agreement regarding timely disbursement of funds. Corrective Action Plan: The Town agrees with the finding and has established policies and procedures that will ensure the timely disbursement of LCDBG funds.
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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