EIN: 726001396
UEI: KR3YE8K5GGA9
Audited by: EisnerAmper LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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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 July 13, 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 13, 2027 (130 days from today).
What is a management decision? →FAC accepted this audit on June 30, 2025 — management decision was due December 30, 2025.
FAC accepted this audit on July 23, 2024 — management decision was due January 23, 2025.
FAC accepted this audit on July 9, 2023 — management decision was due January 9, 2024.
The City did not submit two of its three required quarterly report submission in a timely manner. The submission for April 2022 through June 2022 was submitted approximately ten months late. The submission for October 2022 through December 2022 was submitted sixteen days late. Additionally, we identified a deficiency in the design of controls over the reimbursement request reconciliation function as well as the review of reimbursement request function. Cause: The City does not have policies and procedures in place to ensure compliance with federal reporting requirements regarding the quarterly reports due to GOHSEP. Additionally, the City does not have policies and procedures in place to ensure that reimbursement requests are reconciled to the accounting records or reviewed by someone other than the preparer of the reimbursement request. Questioned Costs: N/A Effect: The City failed to submit timely quarterly reports electronically to GOHSEP. Errors related to the reimbursement of grant expenses could result in material misstatements and not be detected by the internal controls of the City. Recommendation: The City should implement policies and procedures that ensure the proper procedures are followed to ensure compliance with federal reporting requirements. Additionally, proper internal controls should be established that ensure proper reconciliations and reviews of grant reimbursement requests are performed and properly accounted for in the financial records. Identification of a repeat finding: This is a new finding in the current year. View of Responsible Official: Management concurs with the finding.
Show full finding ▾Hide full finding ▴RECONCILIATION, REVIEW, AND REPORTING United States Department of Homeland Security Passed through the Louisiana Governor?s Office of Homeland Security and Emergency Preparedness Disaster Grants ? Public Assistance (Presidentially Declared Disasters) (Federal Assistance No. 97.036 ? Grant No. 4611-DR-LA) Criteria: In accordance with regulations set forth in the Louisiana Administrative Plan for Public Assistance, quarterly reports are required to be submitted subgrantees to the Louisiana Governor?s Office of Homeland Security and Emergency Preparedness (GOHSEP) by the fifteenth day of the month following the end of a calendar quarter. Additionally, internal controls should be designed to ensure proper reconciliation and review of all reimbursement requests to the accounting records to prevent or detect misstatements or inappropriate request of reimbursement from federal funds. Condition: The City did not submit two of its three required quarterly report submission in a timely manner. The submission for April 2022 through June 2022 was submitted approximately ten months late. The submission for October 2022 through December 2022 was submitted sixteen days late. Additionally, we identified a deficiency in the design of controls over the reimbursement request reconciliation function as well as the review of reimbursement request function. Cause: The City does not have policies and procedures in place to ensure compliance with federal reporting requirements regarding the quarterly reports due to GOHSEP. Additionally, the City does not have policies and procedures in place to ensure that reimbursement requests are reconciled to the accounting records or reviewed by someone other than the preparer of the reimbursement request. Questioned Costs: N/A Effect: The City failed to submit timely quarterly reports electronically to GOHSEP. Errors related to the reimbursement of grant expenses could result in material misstatements and not be detected by the internal controls of the City. Recommendation: The City should implement policies and procedures that ensure the proper procedures are followed to ensure compliance with federal reporting requirements. Additionally, proper internal controls should be established that ensure proper reconciliations and reviews of grant reimbursement requests are performed and properly accounted for in the financial records. Identification of a repeat finding: This is a new finding in the current year. View of Responsible Official: Management concurs with the finding.
The City of Thibodaux Finance Director, Jessica Hebert, and/or the Assistant Finance Director, Joycelyn Gros, will work with the Emergency Preparedness Director, Jacques Thibodeaux, on e-mail communications for reminders as well as to show documentation that the reports are filed timely. After the Emergency Preparedness Director, Jacques Thibodeaux, has documents ready to submit, the Finance Director, Jessica Hebert, and/or Assistant Finance Director, Joycelyn Gros, will review to make sure it matches General Ledger and will show documentation of review by using the grant reconciliation review form. This will be implemented immediately.
Two professional services contracts selected for testing. The population consisted of these two professional services contracts totaling $426,333. The City did not seek competition when procuring these contracts. Additionally, it was noted through discussions with the Council Administrator that competition is not sought to procure professional services. Cause: The City does not have policies and procedures in place to ensure open competition was sough when procuring professional services with federal awards. Questioned Costs: $146,326 Effect: The City is noncompliant with Uniform Guidance procurement standards and may not be receiving the most advantageous rates for these services. Recommendation: The City should implement policies and procedures that ensure the proper procedures are followed to ensure compliance with federal procurement requirements. Identification of a repeat finding: This is a new finding in the current year. View of Responsible Official: Management concurs with the finding.
Show full finding ▾Hide full finding ▴PROCUREMENT OF PROFESSIONAL SERVICES United States Department of the Treasury COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds (Federal Assistance Listing No. 21.027) Criteria: The Uniform Guidance administrative requirements and cost principles apply to federal funding awarded on or after December 26, 2014. 2 CFR 200, Subpart D ? Post Federal Award Requirements Section 200.319(a) requires that all procurement transactions for the acquisition of property or services acquired under a federal award must be conducted in a manner providing full and open competition consistent with the standards of this section. Condition: Two professional services contracts selected for testing. The population consisted of these two professional services contracts totaling $426,333. The City did not seek competition when procuring these contracts. Additionally, it was noted through discussions with the Council Administrator that competition is not sought to procure professional services. Cause: The City does not have policies and procedures in place to ensure open competition was sough when procuring professional services with federal awards. Questioned Costs: $146,326 Effect: The City is noncompliant with Uniform Guidance procurement standards and may not be receiving the most advantageous rates for these services. Recommendation: The City should implement policies and procedures that ensure the proper procedures are followed to ensure compliance with federal procurement requirements. Identification of a repeat finding: This is a new finding in the current year. View of Responsible Official: Management concurs with the finding.
The City of Thibodaux was unaware of the federal mandate for procuring engineering services. One project was a supplement to a project that had a portion left off of the initial project. Since the City of Thibodaux already had an engineer in place, a contract amendment with the engineer was executed. However, this construction project totals over $1.1 million without engineering services; therefore, the City feel it can still substantiate the costs with the use of Coronavirus funding. The City had already decided and executed a contract with a local engineer for the second project before deciding to use Coronavirus funding for the project. However, this construction project totals over $3.7 million without engineering services; therefore, the City feels it can still substantiate the cost with the use of Coronavirus funding. The Finance Director, Jessica Hebert, will work on updating the policy by December 31, 2023.
We identified a deficiency in the design of controls over the annual report reconciliation function as well as the review of the annual report function. Cause: The City does not have policies and procedures in place to ensure that the annual report is reconciled to the accounting records or reviewed by someone other than the preparer of the annual report. Questioned Costs: N/A Effect: Errors related to the annual report could result in material misstatements and not be detected by the internal controls of the City. Recommendation: Proper internal controls should be established that ensure proper reconciliations and reviews of the annual report are performed and properly accounted for in the financial records. Identification of a repeat finding: This is a new finding in the current year. View of Responsible Official: Management concurs with the finding.
Show full finding ▾Hide full finding ▴RECONCILIATION AND REVIEW United States Department of the Treasury COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds (Federal Assistance Listing No. 21.027) Criteria: Internal controls should be designed to ensure proper reconciliation and review of all required annual reports to the accounting records to prevent or detect misstatements. Condition: We identified a deficiency in the design of controls over the annual report reconciliation function as well as the review of the annual report function. Cause: The City does not have policies and procedures in place to ensure that the annual report is reconciled to the accounting records or reviewed by someone other than the preparer of the annual report. Questioned Costs: N/A Effect: Errors related to the annual report could result in material misstatements and not be detected by the internal controls of the City. Recommendation: Proper internal controls should be established that ensure proper reconciliations and reviews of the annual report are performed and properly accounted for in the financial records. Identification of a repeat finding: This is a new finding in the current year. View of Responsible Official: Management concurs with the finding.
The City of Thibodaux Finance Director, Jessica Hebert, and the Assistant Finance Director, Joycelyn Gros, will work on reconciliation and review processes for the annual coronavirus funding reporting process by coming up with a procedure to document the reconciliation of the report to the general ledger and to document the review of the reconciliation as well as review of the report before submission. The Finance Director, Jessica Hebert, will print the report before submission so that the Assistant Finance Director, Joycelyn Gros, can review and mark on the grant reimbursement review form. This process will become effective with the next submission that is due April 30, 2024.
FAC accepted this audit on July 31, 2022 — management decision was due January 31, 2023.
The City did not submit its annual unaudited submission in a timely manner. The submission for fiscal year end 2021 was due on February 28, 2022 but was not submitted until March 31, 2022. Cause: The City does not have policies and procedures in place to ensure compliance with federal reporting requirements regarding the annual unaudited submission to HUD. Questioned Costs: N/A Effect: The City failed to submit timely GAAP based unaudited financial information electronically to HUD. Recommendation: The City should implement policies and procedures that ensure the proper procedures are followed to ensure compliance with federal reporting requirements. Identification of a repeat finding: This is a new finding in the current year. View of Responsible Official: Management concurs with the finding.
Show full finding ▾Hide full finding ▴United State Department of Housing and Urban Development Passed through the Office of Public Housing and Indian Housing Housing Voucher Cluster (Federal Assistance No. 14.871 ? Grant No. LA194VO) Criteria: The Uniform Financial Reporting Standards (24 CFR section 5.801) require Public Housing Authorities to submit timely GAAP based unaudited and audited financial information electronically to HUD. Condition: The City did not submit its annual unaudited submission in a timely manner. The submission for fiscal year end 2021 was due on February 28, 2022 but was not submitted until March 31, 2022. Cause: The City does not have policies and procedures in place to ensure compliance with federal reporting requirements regarding the annual unaudited submission to HUD. Questioned Costs: N/A Effect: The City failed to submit timely GAAP based unaudited financial information electronically to HUD. Recommendation: The City should implement policies and procedures that ensure the proper procedures are followed to ensure compliance with federal reporting requirements. Identification of a repeat finding: This is a new finding in the current year. View of Responsible Official: Management concurs with the finding.
The City of Thibodaux Section 8 office uses an outside accountant to handle and submit all documents to HUD. Due to the nature of having Hurricane Ida hit south Louisiana in August 2021, the City believes that had this outside accountant asked for a waiver from HUD that the agency would have granted the extension.
FAC accepted this audit on July 8, 2021 — management decision was due January 8, 2022.
FAC accepted this audit on September 27, 2020 — management decision was due March 27, 2021.
During the assessment of internal control over reporting, we identified deficiencies in the design of the controls. There was no evidence of review and approval of financial reports prepared by a third party prior to submission. Cause: Controls over reporting have not been designed to ensure the preparation of accurate and reliable Federal reports. Effect: Material misstatements could occur and not be detected by the internal controls of the City. Recommendation: Proper internal controls should be established regarding reporting. Prior to submission, reports should be reviewed by someone independent of the preparation of the report. This review should be documented. View of Responsible Official: Management concurs with the finding. The program director will review and approve all third party prepared reports. The reviews and approvals will be documented.
Show full finding ▾Hide full finding ▴2019-002 INTERNAL CONTROL - REPORTING Criteria: The Uniform Guidance administrative requirements and cost principles apply to federal funding awards on or after December 26, 2014. 2 CFR 200, Subpart A ? Acronyms and Definitions define internal control over compliance requirements for federal awards as a process implemented that is designed to provide reasonable assurance that transactions are properly recorded and accounted for to permit the preparation of reliable Federal reports. Condition: During the assessment of internal control over reporting, we identified deficiencies in the design of the controls. There was no evidence of review and approval of financial reports prepared by a third party prior to submission. Cause: Controls over reporting have not been designed to ensure the preparation of accurate and reliable Federal reports. Effect: Material misstatements could occur and not be detected by the internal controls of the City. Recommendation: Proper internal controls should be established regarding reporting. Prior to submission, reports should be reviewed by someone independent of the preparation of the report. This review should be documented. View of Responsible Official: Management concurs with the finding. The program director will review and approve all third party prepared reports. The reviews and approvals will be documented.
Management concurs with the finding. The program director will review and approve all third party prepared reports. The reviews and approvals will be documented. Effective 2020, The Director and the City Accountant will document, through a means of initialing, their current review process to substantiate that an oversite review of financial information is occurring in the HCV program. The City Accountant prepares monthly financial reports and emails them to the Director and Fee Accountant. The Director compiles a VMS spreadsheet which compares the monthly financial expenditures of the Department. Once balanced with the Accountant, the Director emails the Fee Accountant. The Fee Accountant submits to VMS and sends reports to the Director, along with an invoice. The Fee Accountant's reports are reviewed by the Accountant, who will now initial the reports, and reviewed by the Director, who will now initial the reports.
During the assessment of internal control over special test requirements, we identified deficiencies in the design of the controls. There was no evidence of review and approval of the preparation by someone independent of the individual responsible for preparation. Cause: Controls over special tests have not been designed to ensure compliance with the special tests requirements. Effect: Non-compliance could occur and not be detected by the internal controls of the City. Recommendation: Proper internal controls should be established regarding special tests. Calculations and documentation regarding special tests requirements should be reviewed and approved by someone independent of the calculation and documentation of these requirements. This review and approval should be documented. View of Responsible Official: Management concurs with the finding. Someone independent of the preparer will document review and approval of the requirements.
Show full finding ▾Hide full finding ▴2019-003 INTERNAL CONTROL ? SPECIAL TESTS Criteria: The Uniform Guidance administrative requirements and cost principles apply to federal funding awards on or after December 26, 2014. 2 CFR 200, Subpart A ? Acronyms and Definitions define internal control over compliance requirements for federal awards as a process implemented that is designed to provide reasonable assurance that transactions are executed in compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award that could have a direct and material effect on a Federal program. Condition: During the assessment of internal control over special test requirements, we identified deficiencies in the design of the controls. There was no evidence of review and approval of the preparation by someone independent of the individual responsible for preparation. Cause: Controls over special tests have not been designed to ensure compliance with the special tests requirements. Effect: Non-compliance could occur and not be detected by the internal controls of the City. Recommendation: Proper internal controls should be established regarding special tests. Calculations and documentation regarding special tests requirements should be reviewed and approved by someone independent of the calculation and documentation of these requirements. This review and approval should be documented. View of Responsible Official: Management concurs with the finding. Someone independent of the preparer will document review and approval of the requirements.
Management concurs with the finding. Someone independent of the preparer will document review and approval of the requirements. Effective 2020, the Director and the Specialist will document, through a means of initialing, their current review process to substantiate that an oversite review of calculations is occurring in the HCV program. Currently, a Specialist performs all calculations. They will initial the calculation tape to document their calculation. The Specialist will sign all the Change Forms to indicate he performed the calculations. The Director currently reviews 100% of all calculations, but will also initial the calculations, to document oversite review and sign the change forms. Before mailing out the changes, the 3rd employee - Specialist will review the calculations and initial the Change Form.
The written policies and procedures of the City do not directly address all required compliance areas with the Uniform Guidance for federal programs. Cause: The City has not formally adopted written policies and procedures required by the Uniform Guidance. Questioned Costs: None Effect: The City is susceptible to an increase risk of noncompliance with federal awarding requirements. Recommendation: The written policies and procedures of the City should be enhanced to ensure compliance with the Uniform Guidance View of Responsible Official: Management concurs with the finding. The City will enhance its policies and procedures to be in compliance with the Uniform Guidance.
Show full finding ▾Hide full finding ▴Criteria: The Uniform Guidance administrative requirements and cost principles apply to federal funding awarded on or after December 26, 2014. 2 CFR 200, Subpart D ? Post Federal Award Requirements and Subpart E ? Cost Principles of the Uniform Guidance require specific written policies relative to federal awards. Condition: The written policies and procedures of the City do not directly address all required compliance areas with the Uniform Guidance for federal programs. Cause: The City has not formally adopted written policies and procedures required by the Uniform Guidance. Questioned Costs: None Effect: The City is susceptible to an increase risk of noncompliance with federal awarding requirements. Recommendation: The written policies and procedures of the City should be enhanced to ensure compliance with the Uniform Guidance View of Responsible Official: Management concurs with the finding. The City will enhance its policies and procedures to be in compliance with the Uniform Guidance.
Management concurs with the finding. Policies will be formalized to ensure compliance with Uniform Guidance. This finding was the first time the City was made aware of the Uniform Guidance for Federal Programs. Effective July 14, 2020, the City Purchasing Procedures were revised and signed by the Mayor and directly addresses all required compliance areas with the Uniform Guidance for Federal Programs.
FAC accepted this audit on July 22, 2019 — management decision was due January 22, 2020.
FAC accepted this audit on July 19, 2018 — management decision was due January 19, 2019.
FAC accepted this audit on July 12, 2017 — management decision was due January 12, 2018.
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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