City of St. MartinvilleLocal Government

Compliance Findings - United States Department of the Treasury 2020-013 Written Policies for Federal Programs Fiscal year finding initially occurred: 2020 Coronavirus Relief Fund (21.019): Criteria In accordance with 2 CFR 300.302(b)(7), the City is required to have written procedures for determining the allowability of costs in accordance with Subpart E ? Cost Principles. Condition The City was unable to provide documentation of written procedures for determining the allowability of cost. Cause The City did not review the administrative requirements to ensure compliance with the financial management section of the Uniform Guidance. Effect The City did not comply with 2 CFR 200.302(b)(7). Context The Government did not have written procedures for determining the allowability of costs of federal expenditures in accordance with 2 CFR 200.302(b)(7). Recommendation Management should review the administrative requirements for federal programs to ensure compliance with all federal award requirements. Views of Responsible Officials and Planned Corrective Action Management will review the administrative requirements for federal programs to ensure compliance with all federal award requirements. Prior to funding, all proposed activities will be reviewed for compliance with the appropriate federal requirements.

2020-014 Maintaining Applicant Documentation Fiscal year finding initially occurred: 2020 Section 8 Housing Choice Vouchers (14.871): Criteria In accordance with Title 24 part 982.5(C) and Title 24 part 982.158(E)(3), the public housing agency is required to maintain the housing voucher application during the term of each assisted lease and for at least three years thereafter. Condition The City was unable to provide the housing voucher application for one of the five new participants examined. Cause The City did not adhere to their administrative plan by maintaining the required applicant documentation in accordance with the Uniform Guidance. Effect The City did not comply with Title 24 part 982.5(C) and Title 24 part 982.158(E)(3). Context The City was unable to provide a participant application that entered into the program during the fiscal year. Recommendation Management should review their procedures to ensure the required documentation is maintained for each participant. Views of Responsible Officials and Planned Corrective Action Management will review their policies and procedures to ensure the required documentation is maintained for each participant in the program.

2020-015 Payments Under Housing Assistance Program (HAP) Contract Fiscal year finding initially occurred: 2020 Section 8 Housing Choice Vouchers (14.871): Criteria In accordance with Title 24 part 982.311(a), housing assistance payments must be paid in accordance with the terms of the HAP contract. Condition The City remitted HAP payments to a participant that were not within the terms of the HAP contract. Cause The City?s employee entered an incorrect HAP payment value when entering the HAP contract information into the HUD program. Effect The HAP contract terms stated that the HAP payment should be in the amount of $597 when the actual payment requested and made was in the amount of $540. Context One out of the nine participants examined for eligibility resulted in one participant that was not being paid in accordance with the HAP contract. Recommendation Management should review their policies and procedures to include a secondary review of all data entered into the HUD program for new participants. Views of Responsible Officials and Planned Corrective Action Management will implement procedures to enhance the controls over data entry into the HUD program. Procedures will include the review and approval of data entered into the HUD program for new participants.

Internal Control Findings ? 2020-016 Inadequate Controls Over Timesheets Fiscal year finding initially occurred: 2019 Coronavirus Relief Fund (21.019): See Internal Control Finding 2020-009.

Internal Control Findings ? 2020-017 Payments Under Housing Assistance Program (HAP) Contract Fiscal year finding initially occurred: 2020 Section 8 Housing Choice Vouchers (14.871): See Compliance Finding 2020-015.