EIN: 726001256
UEI: SWNNGZ98JH91
Audit also covers EIN: 720786368
Audited by: Darnall, Sikes, & Frederick
Oversight agency: 17 [Department of Labor]
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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 July 10, 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 10, 2027 (130 days from today).
What is a management decision? →FAC accepted this audit on June 5, 2025 — management decision was due December 5, 2025.
FAC accepted this audit on September 26, 2024 — management decision was due March 26, 2025.
Required project and expenditure reporting was not filed for first quarter ending March 31, 2023. In addition, the amounts reported for subsequent quarters during 2023 did not accurately disclose the amounts expended. Cause: The Parish does not have adequate controls and procedures over reporting. Effect: Failure to submit accurate and timely reports, as required by Federal Regulations, may result in actions by the federal grantor. Context: The Parish’s March 31, 2023 quarterly report was not filed timely and the Parish’s reporting, for the year, did not reconcile to actual amounts expended totaling $619,879. Amounts reported totaled $15,331,745 and amounts expended totaled $15,951,624. Recommendation: Management should consistently and correctly monitor and report all federal programs in accordance with the applicable federal reporting guidelines.
Show full finding ▾Hide full finding ▴State and Local Fiscal Recovery Funds Reporting Criteria: Quarterly and annual Project and Expenditure Reporting to the U.S. Department of Treasury is required for recipients of the COVID-19 Coronavirus State and Local Fiscal Recovery funds (SLFRF) in accordance with Code of Federal Regulations 31 CFR Section 35.4(c). Condition: Required project and expenditure reporting was not filed for first quarter ending March 31, 2023. In addition, the amounts reported for subsequent quarters during 2023 did not accurately disclose the amounts expended. Cause: The Parish does not have adequate controls and procedures over reporting. Effect: Failure to submit accurate and timely reports, as required by Federal Regulations, may result in actions by the federal grantor. Context: The Parish’s March 31, 2023 quarterly report was not filed timely and the Parish’s reporting, for the year, did not reconcile to actual amounts expended totaling $619,879. Amounts reported totaled $15,331,745 and amounts expended totaled $15,951,624. Recommendation: Management should consistently and correctly monitor and report all federal programs in accordance with the applicable federal reporting guidelines.
State and Local Fiscal Recovery Funds Reporting Response: Turnover in key financial management positions led to an oversight in the reporting process for State and Local Fiscal Recovery Act Funding. Failure to report was isolated to one quarter and has been corrected for all subsequent reporting periods. Controls will be implemented to ensure accurate and timely reporting.
FAC accepted this audit on September 25, 2023 — management decision was due March 25, 2024.
FAC accepted this audit on August 28, 2022 — management decision was due February 28, 2023.
FAC accepted this audit on June 29, 2021 — management decision was due December 29, 2021.
FAC accepted this audit on August 31, 2020 — management decision was due March 3, 2021.
FAC accepted this audit on June 28, 2019 — management decision was due December 28, 2019.
FAC accepted this audit on July 18, 2018 — management decision was due January 18, 2019.
FAC accepted this audit on July 16, 2017 — management decision was due January 16, 2018.
FAC accepted this audit on January 31, 2017 — management decision was due July 31, 2017.
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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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