EIN: 726001218
UEI: JAD7BL61M451
Audited by: MINDA B RAYBOURN CPA LLC
Oversight agency: 97 [Department of Homeland Security]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 1, 2023. 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 April 1, 2024 (884 days ago).
What is a management decision? →FAC accepted this audit on October 1, 2023 — management decision was due April 1, 2024.
FAC accepted this audit on January 14, 2021 — management decision was due July 14, 2021.
While quarterly reports were submitted by St. Helena Parish Police Jury, all information submitted in the current fiscal year quarterly reports was not accurate as follows: a) Total Funds Expended to Date are entered by the Police Jury as the previous reported amount plus current quarter general ledger amount. Due to the timing of the report due date, items in the general ledger may not be fully reconciled and as such, inaccurate amounts may be reported and later corrected in the general ledger as part of general ledger reconciliation and closeout. However, because of the manner in which the Police Jury reports in the quarterly reports, an inaccurate amount reported in the previous fiscal year quarterly report is carried into each quarterly report in the current fiscal year. Current quarter amounts were agreed to the current general ledger quarter and were added to the previous amount reported and as such, a prior year inaccurate amount remained in the amounts reported in the current fiscal year. b) The Police Jury did not verify data that had been pre-filled by the system in the current year such as Anticipated Final Amount. c) Percent Project Complete was estimated by the Police Jury in the current year to approximate the percentage of actual work performed required to be reported. The Police Jury estimated by using Total Funds Expended to Date as a percentage of Anticipated Final Amount. The current year estimates of Percent Project Complete did not adequately approximate the percentage of actual work performed as required to be reported. Cause: The Police Jury did not adequately follow the stated instructions on the form or available on the LAHM system. Additionally, while the expenditures reported appear reconciled to the general ledger as required in the Police Jury?s Policies and Procedures, only the current quarter were reconciled rather than the total amount being reported which allowed for an inaccurate amount reported to continue being reported and not detected and corrected. As such, the Police Jury did not adequately design internal controls over the Reporting compliance requirement, because inaccurate amounts were reported and not detected and corrected on a timely basis Effect: Apparent noncompliance and possible future noncompliance with the Reporting compliance requirement. Questioned Cost: None Context: Condition above noted in all four quarterly reports for the current fiscal year. No statistically valid sample. Recommendation: Design internal controls that provide reasonable assurance that the Police Jury is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Specifically, follow all instructions on the quarterly report form and those available on the LAHM system and follow up with grantor representatives on any questions or concerns. Verify all information on the quarterly report, including prefilled information and follow up on discrepancies. Finally, reconcile all of the financial data entered in the form to the general ledger in total and follow up on discrepancies. Management?s Response: Inaccurate amounts will be corrected in the next quarterly report. Instructions on the reports and available for the reports will be followed going forward and all amounts will be verified and reconciled. Contact Person: Frank Johnson, President (225) 222-4549
Show full finding ▾Hide full finding ▴Finding Number 2019-001 Hazard Mitigation Grant Program (Noncompliance/Material Weakness) Year Initial Finding Occurred: NA ? Current year CFDA 97.039 Hazard Mitigation Grant Program Federal Award FEMA-1603-DR-LA, Project 0093 Year 2009 and 1603-DR-LA, Project 0358 Year 2010 Federal Agency Department of Homeland Security, Federal Emergency Management Agency (FEMA) Pass-through Grantor State of Louisiana, Governor's Office of Homeland Security and Emergency Preparedness (GOHSEP) Pass-through Grant Award HMGP-1603-091-0002 (Sewer Pond Retrofit) and HMGP-1603-091-0003 (Drainage) Criteria: (A) The Reporting Compliance Requirement includes financial reporting requirements applicable to this program. Recipients of federal awards should use standard financial reporting forms or such other forms as may be authorized by OMB for obtaining financial information. Recipients are required to use SF-270, Request for Advance or Reimbursement, to request reimbursement payments under non-construction programs, and may be required to use it to request advance payments. Recipients use SF-425/SF-425A, Federal Financial Report (FFR), to report financial information on the project as well as progress on each funded measure. The financial reporting requirements for subrecipients are as specified by the pass-through entity and in many cases are the same or similar to the recipient requirements. The Louisiana Governor?s Office of Homeland Security and Emergency Preparedness requires use of its Reimbursement Request Form (RRF) for Hazard Mitigation Funds for requesting of funds under the Hazard Mitigation Grant Program. The Louisiana Governor?s Office of Homeland Security and Emergency Preparedness requires quarterly reports submitted within its LAHM system (LouisianaHM.com) by subrecipients of Hazard Mitigation Grant Program awards. (B) 2 CFR section 200.303 requires that non-Federal entities receiving Federal awards establish and maintain internal control over the Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Condition: While quarterly reports were submitted by St. Helena Parish Police Jury, all information submitted in the current fiscal year quarterly reports was not accurate as follows: a) Total Funds Expended to Date are entered by the Police Jury as the previous reported amount plus current quarter general ledger amount. Due to the timing of the report due date, items in the general ledger may not be fully reconciled and as such, inaccurate amounts may be reported and later corrected in the general ledger as part of general ledger reconciliation and closeout. However, because of the manner in which the Police Jury reports in the quarterly reports, an inaccurate amount reported in the previous fiscal year quarterly report is carried into each quarterly report in the current fiscal year. Current quarter amounts were agreed to the current general ledger quarter and were added to the previous amount reported and as such, a prior year inaccurate amount remained in the amounts reported in the current fiscal year. b) The Police Jury did not verify data that had been pre-filled by the system in the current year such as Anticipated Final Amount. c) Percent Project Complete was estimated by the Police Jury in the current year to approximate the percentage of actual work performed required to be reported. The Police Jury estimated by using Total Funds Expended to Date as a percentage of Anticipated Final Amount. The current year estimates of Percent Project Complete did not adequately approximate the percentage of actual work performed as required to be reported. Cause: The Police Jury did not adequately follow the stated instructions on the form or available on the LAHM system. Additionally, while the expenditures reported appear reconciled to the general ledger as required in the Police Jury?s Policies and Procedures, only the current quarter were reconciled rather than the total amount being reported which allowed for an inaccurate amount reported to continue being reported and not detected and corrected. As such, the Police Jury did not adequately design internal controls over the Reporting compliance requirement, because inaccurate amounts were reported and not detected and corrected on a timely basis Effect: Apparent noncompliance and possible future noncompliance with the Reporting compliance requirement. Questioned Cost: None Context: Condition above noted in all four quarterly reports for the current fiscal year. No statistically valid sample. Recommendation: Design internal controls that provide reasonable assurance that the Police Jury is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Specifically, follow all instructions on the quarterly report form and those available on the LAHM system and follow up with grantor representatives on any questions or concerns. Verify all information on the quarterly report, including prefilled information and follow up on discrepancies. Finally, reconcile all of the financial data entered in the form to the general ledger in total and follow up on discrepancies. Management?s Response: Inaccurate amounts will be corrected in the next quarterly report. Instructions on the reports and available for the reports will be followed going forward and all amounts will be verified and reconciled. Contact Person: Frank Johnson, President (225) 222-4549
Corrective Action Plan For the Year Ended December 31, 2019 Section II - Financial Statement Findings Finding Number: 2019-C1 Local Budget Act (Noncompliance) Name of contact person responsible for corrective action: Frank E. Johnson, President Corrective action planned: We will continue to monitor budget compliance and amend the budget as required for expenditure variations Anticipated completion date: The budget has been amended and this action has been completed Finding Number: 2019-C2 Audit Report Submission (Noncompliance) Name of contact person responsible for corrective action: Frank E. Johnson, President Corrective action planned: The Police Jury will continue to monitor deadlines and will work diligently to complete and submit the audit as quickly as possible in light of this pandemic Anticipated completion date: Anticipated completion date is January 31, 2021 Finding Number: 2019-I1 Significant Deficiency in Payroll Name of contact person responsible for corrective action: Frank E. Johnson, President Corrective action planned: The Police Jury will adopt a detailed written dual employment policy, as well as amend the supervisor signoff assignment for the department heads Anticipated completion date: The Police Jury anticipates on adopting this policy within 90 days Section III - Federal Award Findings and Questioned Costs Finding Number 2019-001 Hazard Mitigation Grant Program (Noncompliance/Material Weakness) Name of contact person responsible for corrective action: Frank E. Johnson, President Corrective action planned: Inaccurate amounts will be corrected in the next quarterly report. Instructions on the reports and available for the reports will be followed going forward and all amounts will be verified and reconciled Anticipated completion date: The anticipated correction date is January 31, 2021.
FAC accepted this audit on September 23, 2019 — management decision was due March 23, 2020.
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