EIN: 726001484
UEI: KXSLBYKNDPN8
Audited by: Bosch & Statham, LLC
Oversight agency: 20 [Department of Transportation]
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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 3, 2025. 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 3, 2026 (151 days ago).
What is a management decision? →FAC accepted this audit on January 3, 2021 — management decision was due July 3, 2021.
2019-001 Section 8 Housing Choice Voucher Program ? CFDA No. 14.871 ? Allowable Costs Requirement First Reported 2019 Condition HUD Form 50058 for one housing assistance payment out of 20 tested, could not be located. The Director was able to prove the amount paid was correct. Criteria Form 50058 is the support for the expenditure. Internal control activities require the form to be filed in each tenant?s file. Cause Internal controls failed. Effect The expenditure is not properly supported. Failure of controls could result in noncompliance that causes costs to be questioned and/or disallowed. Context and Questioned Costs A sample of 20 housing assistance payments for 20 different tenants was selected for audit from a population of approximately 70 vouchers. The testing of each tenant represents approximately 12 monthly housing assistance payments resulting in a sample of 240 payments of a population of approximately 845 payments totaling $285,909, including port-ins totaling $39,518. We identified one tenant for which there was no Form 50058 to support the housing assistance payments during the audit period. The total questioned costs, equal to the total housing assistance payments for the one tenant, were $2,904. Recommendation We recommend that management perform a quality control inspection to ensure that files are complete. We also recommend that management consider whether control activities and monitoring are sufficiently designed and implemented to prevent future occurrences. Views of Responsible Officials and Planned Corrective Actions The Police Jury agrees with the finding and the recommended procedures have been included in Management?s Corrective Action Plan.
Show full finding ▾Hide full finding ▴2019-001 Section 8 Housing Choice Voucher Program ? CFDA No. 14.871 ? Allowable Costs Requirement First Reported 2019 Condition HUD Form 50058 for one housing assistance payment out of 20 tested, could not be located. The Director was able to prove the amount paid was correct. Criteria Form 50058 is the support for the expenditure. Internal control activities require the form to be filed in each tenant?s file. Cause Internal controls failed. Effect The expenditure is not properly supported. Failure of controls could result in noncompliance that causes costs to be questioned and/or disallowed. Context and Questioned Costs A sample of 20 housing assistance payments for 20 different tenants was selected for audit from a population of approximately 70 vouchers. The testing of each tenant represents approximately 12 monthly housing assistance payments resulting in a sample of 240 payments of a population of approximately 845 payments totaling $285,909, including port-ins totaling $39,518. We identified one tenant for which there was no Form 50058 to support the housing assistance payments during the audit period. The total questioned costs, equal to the total housing assistance payments for the one tenant, were $2,904. Recommendation We recommend that management perform a quality control inspection to ensure that files are complete. We also recommend that management consider whether control activities and monitoring are sufficiently designed and implemented to prevent future occurrences. Views of Responsible Officials and Planned Corrective Actions The Police Jury agrees with the finding and the recommended procedures have been included in Management?s Corrective Action Plan.
The schedule of findings and questioned costs included findings 2019-001 through 2019-005. All findings are considered Single Audit Findings. Findings 2019-003, 2019-004, and 2019-005 are also considered Financial Statement Findings. We will consider your recommendations and, in consultation with the Section 8 Director, we will take corrective action as deemed necessary. Action will be completed as soon as possible but no later than February 28, 2021.
2019-002 Section 8 Housing Choice Voucher Program ? CFDA No. 14.871 ? Eligibility Requirement First Reported 2019 Condition Tenant files contained information that did not match Form 50058. Some forms were not supported by evidence of the type of action notated on the form. Criteria Information entered on Form 50058 is the basis for a participant?s eligibility determination. Cause Internal control failed to ensure accurate information was entered on the forms. Effect Inaccurate information may have been used to determine eligibility. Context and Questioned Costs From the 20 participants selected for the housing assistance payment test (see above), we selected 10 to test eligibility which included testing selected information on Form 50058. Proper income verification documentation was not available for 3 participants. For 2 participants, the type of action (initial, adjustment for change in income, annual reexamination, etc.) on line 2a was not properly supported. Names of household members on line 3b and/or 3c did not match the social security cards and/or birth certificates in the tenant files for 4 participants. The differences appeared to be input or spelling errors. The date of birth of one or more household members on line 3e did not match the birth certificate for one or more members of one participant. Social security numbers entered on line 3n did not match social security cards in the file for one or more members of the households of 2 participants. For one participant, the address entered on line 5a did not match one or more documents in the tenant file. The street number was different by a digit. We did not identify any questioned costs. Recommendation We recommend that management perform a quality control inspection to ensure that files are complete. We also recommend that management consider whether control activities and monitoring are sufficiently designed and implemented to prevent future occurrences. Views of Responsible Officials and Planned Corrective Actions The Police Jury agrees with the finding and the recommended procedures have been included in Management?s Corrective Action Plan.
Show full finding ▾Hide full finding ▴2019-002 Section 8 Housing Choice Voucher Program ? CFDA No. 14.871 ? Eligibility Requirement First Reported 2019 Condition Tenant files contained information that did not match Form 50058. Some forms were not supported by evidence of the type of action notated on the form. Criteria Information entered on Form 50058 is the basis for a participant?s eligibility determination. Cause Internal control failed to ensure accurate information was entered on the forms. Effect Inaccurate information may have been used to determine eligibility. Context and Questioned Costs From the 20 participants selected for the housing assistance payment test (see above), we selected 10 to test eligibility which included testing selected information on Form 50058. Proper income verification documentation was not available for 3 participants. For 2 participants, the type of action (initial, adjustment for change in income, annual reexamination, etc.) on line 2a was not properly supported. Names of household members on line 3b and/or 3c did not match the social security cards and/or birth certificates in the tenant files for 4 participants. The differences appeared to be input or spelling errors. The date of birth of one or more household members on line 3e did not match the birth certificate for one or more members of one participant. Social security numbers entered on line 3n did not match social security cards in the file for one or more members of the households of 2 participants. For one participant, the address entered on line 5a did not match one or more documents in the tenant file. The street number was different by a digit. We did not identify any questioned costs. Recommendation We recommend that management perform a quality control inspection to ensure that files are complete. We also recommend that management consider whether control activities and monitoring are sufficiently designed and implemented to prevent future occurrences. Views of Responsible Officials and Planned Corrective Actions The Police Jury agrees with the finding and the recommended procedures have been included in Management?s Corrective Action Plan.
The schedule of findings and questioned costs included findings 2019-001 through 2019-005. All findings are considered Single Audit Findings. Findings 2019-003, 2019-004, and 2019-005 are also considered Financial Statement Findings. We will consider your recommendations and, in consultation with the Section 8 Director, we will take corrective action as deemed necessary. Action will be completed as soon as possible but no later than February 28, 2021.
2019-003 Section 8 Housing Choice Voucher Program ? CFDA No. 14.871 ? Reporting Requirement First Reported 2019 Condition Tenant files contained information that did not match Form 50058. Some forms were not supported by evidence of the type of action notated on the form. Criteria West Carroll Parish Section 8 is required to submit the form electronically to HUD each time it completes an admission, annual reexamination, interim reexamination, portability move-in, or other change of unit for a family. West Carroll Parish Section 8 must also submit the Family Report when a family ends participation in the program or moves out of the program?s jurisdiction under portability (24 CFR part 908 and 24 CFR section 982.158). Cause Internal control failed to ensure accurate information was entered on the forms. Effect Inaccurate information may have been reported to HUD. Context and Questioned Costs From the 20 participants selected for the housing assistance payment test (see above), we selected 10 to test eligibility and reporting via Form 50058. Proper income verification documentation was not available for 3 participants. For 2 participants, the type of action on line 2a was not properly supported. Names of household members on line 3b and/or 3c did not match the social security cards and/or birth certificates in the tenant files for 4 participants. The date of birth of one or more household members on line 3e did not match the birth certificate for one or more members of one participant. Social security numbers entered on line 3n did not match social security cards in the file for one or more members of the households of 2 participants. For one participant, the address entered on line 5a did not match one or more documents in the tenant file. We did not identify any questioned costs. Recommendation We recommend that management perform a quality control inspection to ensure that files are complete, and Form 50058 are accurate. We also recommend that management consider whether control activities and monitoring are sufficiently designed and implemented to prevent future occurrences. Views of Responsible Officials and Planned Corrective Actions The Police Jury agrees with the finding and the recommended procedures have been included in Management?s Corrective Action Plan.
Show full finding ▾Hide full finding ▴2019-003 Section 8 Housing Choice Voucher Program ? CFDA No. 14.871 ? Reporting Requirement First Reported 2019 Condition Tenant files contained information that did not match Form 50058. Some forms were not supported by evidence of the type of action notated on the form. Criteria West Carroll Parish Section 8 is required to submit the form electronically to HUD each time it completes an admission, annual reexamination, interim reexamination, portability move-in, or other change of unit for a family. West Carroll Parish Section 8 must also submit the Family Report when a family ends participation in the program or moves out of the program?s jurisdiction under portability (24 CFR part 908 and 24 CFR section 982.158). Cause Internal control failed to ensure accurate information was entered on the forms. Effect Inaccurate information may have been reported to HUD. Context and Questioned Costs From the 20 participants selected for the housing assistance payment test (see above), we selected 10 to test eligibility and reporting via Form 50058. Proper income verification documentation was not available for 3 participants. For 2 participants, the type of action on line 2a was not properly supported. Names of household members on line 3b and/or 3c did not match the social security cards and/or birth certificates in the tenant files for 4 participants. The date of birth of one or more household members on line 3e did not match the birth certificate for one or more members of one participant. Social security numbers entered on line 3n did not match social security cards in the file for one or more members of the households of 2 participants. For one participant, the address entered on line 5a did not match one or more documents in the tenant file. We did not identify any questioned costs. Recommendation We recommend that management perform a quality control inspection to ensure that files are complete, and Form 50058 are accurate. We also recommend that management consider whether control activities and monitoring are sufficiently designed and implemented to prevent future occurrences. Views of Responsible Officials and Planned Corrective Actions The Police Jury agrees with the finding and the recommended procedures have been included in Management?s Corrective Action Plan.
The schedule of findings and questioned costs included findings 2019-001 through 2019-005. All findings are considered Single Audit Findings. Findings 2019-003, 2019-004, and 2019-005 are also considered Financial Statement Findings. We will consider your recommendations and, in consultation with the Section 8 Director, we will take corrective action as deemed necessary. Action will be completed as soon as possible but no later than February 28, 2021.
2019-003 Section 8 Housing Choice Voucher Program ? CFDA No. 14.871 ? Reporting Requirement First Reported 2019 Condition Tenant files contained information that did not match Form 50058. Some forms were not supported by evidence of the type of action notated on the form. Criteria West Carroll Parish Section 8 is required to submit the form electronically to HUD each time it completes an admission, annual reexamination, interim reexamination, portability move-in, or other change of unit for a family. West Carroll Parish Section 8 must also submit the Family Report when a family ends participation in the program or moves out of the program?s jurisdiction under portability (24 CFR part 908 and 24 CFR section 982.158). Cause Internal control failed to ensure accurate information was entered on the forms. Effect Inaccurate information may have been reported to HUD. Context and Questioned Costs From the 20 participants selected for the housing assistance payment test (see above), we selected 10 to test eligibility and reporting via Form 50058. Proper income verification documentation was not available for 3 participants. For 2 participants, the type of action on line 2a was not properly supported. Names of household members on line 3b and/or 3c did not match the social security cards and/or birth certificates in the tenant files for 4 participants. The date of birth of one or more household members on line 3e did not match the birth certificate for one or more members of one participant. Social security numbers entered on line 3n did not match social security cards in the file for one or more members of the households of 2 participants. For one participant, the address entered on line 5a did not match one or more documents in the tenant file. We did not identify any questioned costs. Recommendation We recommend that management perform a quality control inspection to ensure that files are complete, and Form 50058 are accurate. We also recommend that management consider whether control activities and monitoring are sufficiently designed and implemented to prevent future occurrences. Views of Responsible Officials and Planned Corrective Actions The Police Jury agrees with the finding and the recommended procedures have been included in Management?s Corrective Action Plan.
Show full finding ▾Hide full finding ▴2019-003 Section 8 Housing Choice Voucher Program ? CFDA No. 14.871 ? Reporting Requirement First Reported 2019 Condition Tenant files contained information that did not match Form 50058. Some forms were not supported by evidence of the type of action notated on the form. Criteria West Carroll Parish Section 8 is required to submit the form electronically to HUD each time it completes an admission, annual reexamination, interim reexamination, portability move-in, or other change of unit for a family. West Carroll Parish Section 8 must also submit the Family Report when a family ends participation in the program or moves out of the program?s jurisdiction under portability (24 CFR part 908 and 24 CFR section 982.158). Cause Internal control failed to ensure accurate information was entered on the forms. Effect Inaccurate information may have been reported to HUD. Context and Questioned Costs From the 20 participants selected for the housing assistance payment test (see above), we selected 10 to test eligibility and reporting via Form 50058. Proper income verification documentation was not available for 3 participants. For 2 participants, the type of action on line 2a was not properly supported. Names of household members on line 3b and/or 3c did not match the social security cards and/or birth certificates in the tenant files for 4 participants. The date of birth of one or more household members on line 3e did not match the birth certificate for one or more members of one participant. Social security numbers entered on line 3n did not match social security cards in the file for one or more members of the households of 2 participants. For one participant, the address entered on line 5a did not match one or more documents in the tenant file. We did not identify any questioned costs. Recommendation We recommend that management perform a quality control inspection to ensure that files are complete, and Form 50058 are accurate. We also recommend that management consider whether control activities and monitoring are sufficiently designed and implemented to prevent future occurrences. Views of Responsible Officials and Planned Corrective Actions The Police Jury agrees with the finding and the recommended procedures have been included in Management?s Corrective Action Plan.
The schedule of findings and questioned costs included findings 2019-001 through 2019-005. All findings are considered Single Audit Findings. Findings 2019-003, 2019-004, and 2019-005 are also considered Financial Statement Findings. We will consider your recommendations and, in consultation with the Section 8 Director, we will take corrective action as deemed necessary. Action will be completed as soon as possible but no later than February 28, 2021.
2019-005 Section 8 Housing Choice Voucher Program ? CFDA No. 14.871 ? Special Requirement ? Utility Data Review First Reported 2019 Condition Management of the program did not review utility data and update allowances between 2010 and 2019. The latest review was completed in November 2019 for 2020 allowances. Criteria HUD requires the Police Jury to maintain an up-to-date utility allowance schedule. The program must review utility rate data for each utility category each year and must adjust its utility allowance schedule if there has been a rate change of 10 percent or more for a utility category or fuel type since the last time the utility allowance schedule was revised (24 CFR section 982.517). Cause Management stated the reviews had not been completed due to the cost of the reviews. Effect The program did not comply with HUD?s requirement regarding utility allowances. It is not clear whether allowances were revised without a review. The program may have underpaid utility allowances. Context and Questioned Costs We requested documentation of the utility data review performed for 2019. We noted the review was performed in November 2019 to affect allowances in 2020. We requested the previous review and noted the previous review was completed in 2010. We did not identify any questioned costs. Recommendation We recommend that management ensure that the required review is completed annually and properly documented and allowances updated, if applicable. We advised that the review could be completed without contracting with a third party which would reduce the cost. Views of Responsible Officials and Planned Corrective Actions The Police Jury agrees with the finding and the recommended procedures have been included in Management?s Corrective Action Plan.
Show full finding ▾Hide full finding ▴2019-005 Section 8 Housing Choice Voucher Program ? CFDA No. 14.871 ? Special Requirement ? Utility Data Review First Reported 2019 Condition Management of the program did not review utility data and update allowances between 2010 and 2019. The latest review was completed in November 2019 for 2020 allowances. Criteria HUD requires the Police Jury to maintain an up-to-date utility allowance schedule. The program must review utility rate data for each utility category each year and must adjust its utility allowance schedule if there has been a rate change of 10 percent or more for a utility category or fuel type since the last time the utility allowance schedule was revised (24 CFR section 982.517). Cause Management stated the reviews had not been completed due to the cost of the reviews. Effect The program did not comply with HUD?s requirement regarding utility allowances. It is not clear whether allowances were revised without a review. The program may have underpaid utility allowances. Context and Questioned Costs We requested documentation of the utility data review performed for 2019. We noted the review was performed in November 2019 to affect allowances in 2020. We requested the previous review and noted the previous review was completed in 2010. We did not identify any questioned costs. Recommendation We recommend that management ensure that the required review is completed annually and properly documented and allowances updated, if applicable. We advised that the review could be completed without contracting with a third party which would reduce the cost. Views of Responsible Officials and Planned Corrective Actions The Police Jury agrees with the finding and the recommended procedures have been included in Management?s Corrective Action Plan.
The schedule of findings and questioned costs included findings 2019-001 through 2019-005. All findings are considered Single Audit Findings. Findings 2019-003, 2019-004, and 2019-005 are also considered Financial Statement Findings. We will consider your recommendations and, in consultation with the Section 8 Director, we will take corrective action as deemed necessary. Action will be completed as soon as possible but no later than February 28, 2021.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
FAC accepted this audit on September 27, 2018 — management decision was due March 27, 2019.
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