FAC Explorer

Audit 14966

FY End
2022-12-31
Total Expended
$25.49M
Findings
4
Programs
22
Organization: St Bernard Parish Government (LA)
Year: 2022 Accepted: 2024-02-01
Auditor: Postlethwaite & Netterville

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
11170 2022-004 Material Weakness - I
11171 2022-004 Material Weakness - I
587612 2022-004 Material Weakness - I
587613 2022-004 Material Weakness - I

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $5.70M - 0
15.435 Gomesa $4.10M Yes 1
66.468 Capitalization Grants for Drinking Water State Revolving Funds $2.71M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.55M Yes 1
17.277 Workforce Investment Act (wia) National Emergency Grants $1.11M - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $867,578 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $817,391 Yes 0
66.458 Capitalization Grants for Clean Water State Revolving Funds $738,429 - 0
17.259 Wia Youth Activities $549,593 - 0
97.039 Hazard Mitigation Grant $537,217 - 0
21.015 Resources and Ecosystems Sustainability, Tourist Opportunities, and Revived Economies of the Gulf Coast States $327,123 Yes 0
93.569 Community Services Block Grant $238,367 - 0
20.507 Federal Transit_formula Grants $173,342 - 0
17.278 Wia Dislocated Worker Formula Grants $73,366 - 0
20.205 Highway Planning and Construction $30,700 - 0
93.568 Low-Income Home Energy Assistance $28,380 - 0
11.419 Coastal Zone Management Administration Awards $23,185 - 0
17.258 Wia Adult Program $15,175 - 0
97.067 Homeland Security Grant Program $9,792 - 0
97.042 Emergency Management Performance Grants $9,027 - 0
93.069 Public Health Emergency Preparedness $6,476 - 0
66.125 Lake Pontchartrain Basin Restoration Program (prp) $3,500 - 0

Contacts

Name Title Type
KUPNNK7HM4R8 Donald Bourgeois III Auditee
5043554444 Jennifer Mistretta Auditor
No contacts on file

Notes to SEFA

Title: General Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting, which is described in Note 1 to the Parish's financial statements for the year-ended December 31, 2022. De Minimis Rate Used: N Rate Explanation: During the year ended December 31, 2022, the Parish did not elect to use the 10% de minimis cost rate as covered in §200.414 of the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (“SEFA”) presents the activity of the federal awards of the St. Bernard Parish Government. The Parish’s reporting entity, defined in Note 1 to the financial statements for the year-ended December 31, 2022. All federal awards received from federal agencies are included on the schedule.
Title: Basis of Presentation Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting, which is described in Note 1 to the Parish's financial statements for the year-ended December 31, 2022. De Minimis Rate Used: N Rate Explanation: During the year ended December 31, 2022, the Parish did not elect to use the 10% de minimis cost rate as covered in §200.414 of the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting, which is described in Note 1 to the Parish's financial statements for the year-ended December 31, 2022.
Title: Reconciliation of Federal Expenditures Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting, which is described in Note 1 to the Parish's financial statements for the year-ended December 31, 2022. De Minimis Rate Used: N Rate Explanation: During the year ended December 31, 2022, the Parish did not elect to use the 10% de minimis cost rate as covered in §200.414 of the Uniform Guidance. Federal assistance expended as reported on SEFA $ 25,486,751 Less: loan proceeds recorded on SEFA (5,787,504) Add: revenues received in current year for prior year expenditures 6,648,285 Add: revenues received in current year for future year expenditures 318,248 Less: assistance expended and reported on the SEFA, reported as unavailable revenues (3,515,799) Total intergovernmental revenues $ 23,149,981 Intergovernmental revenues as reported on Statement of Revenues, Expenditures and Changes in Fund Balance/Net Position Governmental funds $ 22,918,654 Proprietary funds 231,327 $ 23,149,981
Title: Non-cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting, which is described in Note 1 to the Parish's financial statements for the year-ended December 31, 2022. De Minimis Rate Used: N Rate Explanation: During the year ended December 31, 2022, the Parish did not elect to use the 10% de minimis cost rate as covered in §200.414 of the Uniform Guidance. During the year ended December 31, 2013, the Parish entered into a cooperative endeavor agreement with the State of Louisiana Office of Community Development and the Louisiana Road Home Corporation d/b/a Louisiana Land Trust (LLT) to transfer all the properties within St. Bernard Parish that were being held by LLT to St. Bernard Parish. Included on the statement of net position at December 31, 2022 is $12,000 in land held for sale representing lots throughout St. Bernard Parish. No depreciation is being recorded on the properties being held for sale. During the year ended December 31, 2022, the Parish sold 60 properties for $1,153,795. As the remaining lots are sold, CDBG program income will be recognized in the financial statements of the Parish. The proceeds from sales of the properties are restricted for use for direct management costs of the properties and for recovery related activities in furtherance of the cooperative endeavor agreement and the eligibility requirements under CDBG guidelines.
Title: De Minimis Cost Rate Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting, which is described in Note 1 to the Parish's financial statements for the year-ended December 31, 2022. De Minimis Rate Used: N Rate Explanation: During the year ended December 31, 2022, the Parish did not elect to use the 10% de minimis cost rate as covered in §200.414 of the Uniform Guidance. During the year ended December 31, 2022, the Parish did not elect to use the 10% de minimis cost rate as covered in §200.414 of the Uniform Guidance.

Finding Details

Finding 2022-004
Criteria: The Uniform Guidance regulations (§200.320) require, among other things, that procurement for purchases of goods and services follow certain procedures related to obtaining and awarding of contracts based on sealed bid, competitive-, and non-competitive proposals. Additionally, §200.318(d) provides that written policies and procedures must document the avoidance of the acquisition of unnecessary or duplicative items. Condition: During our testing of purchases under the procurement regulations, for 3 out of 11 vendors (paid approximately $2.86 million out of the amount tested of $3.45 million) selected for testing, the Parish was unable to provide supporting documentation that these vendor services or supplies were procured in accordance with the standards in §200.320. The universe (population) from which the items were selected was all vendor payments in 2022 over scope ($205,000 for GoMESA and $77,000 for CSLFRF) consisting of 14 vendors paid approximately $5.7 million. Questioned Costs: Unknown. Cause: A material weakness exists in the internal controls over procurement. The Parish does not have adequate controls in place to ensure that appropriate supporting documentation is maintained for purchases made under the procurement standards to support the Parish’s consideration and/or conclusion for obtaining and awarding of contracts based on sealed bid, competitive, and noncompetitive proposals. Additionally, written policies and procedures for procurement were not reviewed to ensure all requirements under these regulations were addressed. Effect: The Parish may not be receiving the overall lowest cost for services and supplies procured by the Parish. Recommendation: We recommend the Parish implement internal controls to ensure that supporting documentation is maintained for the procurement of goods and services in accordance with §200.320. Additionally, we recommend the Parish enhance its written policies and procedures to ensure compliance with federal procurement requirements. View of Responsible Official: The Parish will review the policies and procedures to ensure that proper internal controls are in place and the Parish will emphasize federal procurement guidelines.
Finding 2022-004
Criteria: The Uniform Guidance regulations (§200.320) require, among other things, that procurement for purchases of goods and services follow certain procedures related to obtaining and awarding of contracts based on sealed bid, competitive-, and non-competitive proposals. Additionally, §200.318(d) provides that written policies and procedures must document the avoidance of the acquisition of unnecessary or duplicative items. Condition: During our testing of purchases under the procurement regulations, for 3 out of 11 vendors (paid approximately $2.86 million out of the amount tested of $3.45 million) selected for testing, the Parish was unable to provide supporting documentation that these vendor services or supplies were procured in accordance with the standards in §200.320. The universe (population) from which the items were selected was all vendor payments in 2022 over scope ($205,000 for GoMESA and $77,000 for CSLFRF) consisting of 14 vendors paid approximately $5.7 million. Questioned Costs: Unknown. Cause: A material weakness exists in the internal controls over procurement. The Parish does not have adequate controls in place to ensure that appropriate supporting documentation is maintained for purchases made under the procurement standards to support the Parish’s consideration and/or conclusion for obtaining and awarding of contracts based on sealed bid, competitive, and noncompetitive proposals. Additionally, written policies and procedures for procurement were not reviewed to ensure all requirements under these regulations were addressed. Effect: The Parish may not be receiving the overall lowest cost for services and supplies procured by the Parish. Recommendation: We recommend the Parish implement internal controls to ensure that supporting documentation is maintained for the procurement of goods and services in accordance with §200.320. Additionally, we recommend the Parish enhance its written policies and procedures to ensure compliance with federal procurement requirements. View of Responsible Official: The Parish will review the policies and procedures to ensure that proper internal controls are in place and the Parish will emphasize federal procurement guidelines.
Finding 2022-004
Criteria: The Uniform Guidance regulations (§200.320) require, among other things, that procurement for purchases of goods and services follow certain procedures related to obtaining and awarding of contracts based on sealed bid, competitive-, and non-competitive proposals. Additionally, §200.318(d) provides that written policies and procedures must document the avoidance of the acquisition of unnecessary or duplicative items. Condition: During our testing of purchases under the procurement regulations, for 3 out of 11 vendors (paid approximately $2.86 million out of the amount tested of $3.45 million) selected for testing, the Parish was unable to provide supporting documentation that these vendor services or supplies were procured in accordance with the standards in §200.320. The universe (population) from which the items were selected was all vendor payments in 2022 over scope ($205,000 for GoMESA and $77,000 for CSLFRF) consisting of 14 vendors paid approximately $5.7 million. Questioned Costs: Unknown. Cause: A material weakness exists in the internal controls over procurement. The Parish does not have adequate controls in place to ensure that appropriate supporting documentation is maintained for purchases made under the procurement standards to support the Parish’s consideration and/or conclusion for obtaining and awarding of contracts based on sealed bid, competitive, and noncompetitive proposals. Additionally, written policies and procedures for procurement were not reviewed to ensure all requirements under these regulations were addressed. Effect: The Parish may not be receiving the overall lowest cost for services and supplies procured by the Parish. Recommendation: We recommend the Parish implement internal controls to ensure that supporting documentation is maintained for the procurement of goods and services in accordance with §200.320. Additionally, we recommend the Parish enhance its written policies and procedures to ensure compliance with federal procurement requirements. View of Responsible Official: The Parish will review the policies and procedures to ensure that proper internal controls are in place and the Parish will emphasize federal procurement guidelines.
Finding 2022-004
Criteria: The Uniform Guidance regulations (§200.320) require, among other things, that procurement for purchases of goods and services follow certain procedures related to obtaining and awarding of contracts based on sealed bid, competitive-, and non-competitive proposals. Additionally, §200.318(d) provides that written policies and procedures must document the avoidance of the acquisition of unnecessary or duplicative items. Condition: During our testing of purchases under the procurement regulations, for 3 out of 11 vendors (paid approximately $2.86 million out of the amount tested of $3.45 million) selected for testing, the Parish was unable to provide supporting documentation that these vendor services or supplies were procured in accordance with the standards in §200.320. The universe (population) from which the items were selected was all vendor payments in 2022 over scope ($205,000 for GoMESA and $77,000 for CSLFRF) consisting of 14 vendors paid approximately $5.7 million. Questioned Costs: Unknown. Cause: A material weakness exists in the internal controls over procurement. The Parish does not have adequate controls in place to ensure that appropriate supporting documentation is maintained for purchases made under the procurement standards to support the Parish’s consideration and/or conclusion for obtaining and awarding of contracts based on sealed bid, competitive, and noncompetitive proposals. Additionally, written policies and procedures for procurement were not reviewed to ensure all requirements under these regulations were addressed. Effect: The Parish may not be receiving the overall lowest cost for services and supplies procured by the Parish. Recommendation: We recommend the Parish implement internal controls to ensure that supporting documentation is maintained for the procurement of goods and services in accordance with §200.320. Additionally, we recommend the Parish enhance its written policies and procedures to ensure compliance with federal procurement requirements. View of Responsible Official: The Parish will review the policies and procedures to ensure that proper internal controls are in place and the Parish will emphasize federal procurement guidelines.