Audit 302850

2022-001 Timely Submission of Audit Reports Criteria: In accordance with the Louisiana Revised Statute (R.S.) 24:513 and 24:514, audit reports are due to the Louisiana Legislative Auditor (LLA) no later than six months after the local auditee’s fiscal year end. In accordance with the Uniform Guidance, the Office is required to submit the annual audit reporting package and Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditors’ reports or nine months after the end of the audit period. Condition: The Office did not meet the June 30, 2023 deadline for reporting to the LLA and the September 30, 2023 deadline for reporting to the Federal Audit Clearinghouse. Context/Cause: Due to staffing shortages and turnover at key management positions, the Office’s 2021 audit was completed in June 2023, and as a result, the 2022 audit was delayed as the Office needed additional time to prepare for the audit. Effect: The Office is not compliant the Louisiana Legislative Auditor and Uniform Guidance reporting requirements. Indication of a repeat finding: This is a repeat finding related to the Louisiana Legislative Auditor reporting requirement. The Office was not required to have a Uniform Guidance audit for 2021. Recommendations: The Office should implement procedures to ensure that future audits are submitted by the required deadlines. The Office should consider consultants to assist with preparation for the audit. Views of responsible officials and planned corrective action: The Orleans Parish Sheriff's Office has a late filing audit finding in connection with our 2022 audit. This audit was due to be filed June 30, 2023. Due to a staff shortage, the 2021 financial audit was not filed until June 2023. This delayed the commencement of the 2022 audit until after the filing deadline. Prior to this time, the Office's internal auditor, who was integral in compiling the audit, had not been replaced since retiring and the Chief Financial Officer was dismissed from his position and not replaced. This left the Accounting Department with two full time accountant and the Comptroller who absorbed the Internal Auditor's duties as well as the Chief Financial Officer's duties. This abrupt staffing issue left the Office significantly delayed in compiling the necessary information for the 2022 audit. To try and expediate the 2022 audit, the Office has engaged EisnerAmper to prepare the financial statements as opposed to the Office preparing the financial statements. We anticipate this will ensure that the 2023 statements are completed expeditiously in order for the department to ensure that the 2023 audit will filed by the June 30, 2024 deadline.

2022-002 Compliance with FEMA Reporting Requirements Federal Program: Public Assistance - Disaster Grants, Assistance Listing Number 97.036 Criteria: Reporting requirements of the Public Assistance - Disaster Grants mandate that quarterly performance reports be submitted to the grantor within 30 days after the end of each quarter. Condition/Context: The Office submitted the quarterly report for the quarter ended March 31, 2022 after the 30-day deadline. Reports for the remaining quarters were not submitted. Statistically Valid Sample: N/A Cause: Reports were not submitted timely for the first quarter of 2022 and not submitted after this quarter due to turnover in staff responsible for grant reporting. Questioned Costs: None. Recommendation: We recommend that the Office implement procedures to ensure that all reports are properly submitted by the required deadlines. Views of responsible officials and planned corrective action: The Orleans Parish Sheriff's Office is delinquent in filing quarterly performance reports. The task of filing the reports fell on the Internal Auditor/FEMA Auditor. This employee retired May 2021 and has not been replaced as of this filing. We have requested that our Attorneys who taken the lead with communications and submissions to FEMA and GOHSEP file all of the delinquent reports and continue to file them until these critical positions are filled.

2022-001 Timely Submission of Audit Reports Criteria: In accordance with the Louisiana Revised Statute (R.S.) 24:513 and 24:514, audit reports are due to the Louisiana Legislative Auditor (LLA) no later than six months after the local auditee’s fiscal year end. In accordance with the Uniform Guidance, the Office is required to submit the annual audit reporting package and Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditors’ reports or nine months after the end of the audit period. Condition: The Office did not meet the June 30, 2023 deadline for reporting to the LLA and the September 30, 2023 deadline for reporting to the Federal Audit Clearinghouse. Context/Cause: Due to staffing shortages and turnover at key management positions, the Office’s 2021 audit was completed in June 2023, and as a result, the 2022 audit was delayed as the Office needed additional time to prepare for the audit. Effect: The Office is not compliant the Louisiana Legislative Auditor and Uniform Guidance reporting requirements. Indication of a repeat finding: This is a repeat finding related to the Louisiana Legislative Auditor reporting requirement. The Office was not required to have a Uniform Guidance audit for 2021. Recommendations: The Office should implement procedures to ensure that future audits are submitted by the required deadlines. The Office should consider consultants to assist with preparation for the audit. Views of responsible officials and planned corrective action: The Orleans Parish Sheriff's Office has a late filing audit finding in connection with our 2022 audit. This audit was due to be filed June 30, 2023. Due to a staff shortage, the 2021 financial audit was not filed until June 2023. This delayed the commencement of the 2022 audit until after the filing deadline. Prior to this time, the Office's internal auditor, who was integral in compiling the audit, had not been replaced since retiring and the Chief Financial Officer was dismissed from his position and not replaced. This left the Accounting Department with two full time accountant and the Comptroller who absorbed the Internal Auditor's duties as well as the Chief Financial Officer's duties. This abrupt staffing issue left the Office significantly delayed in compiling the necessary information for the 2022 audit. To try and expediate the 2022 audit, the Office has engaged EisnerAmper to prepare the financial statements as opposed to the Office preparing the financial statements. We anticipate this will ensure that the 2023 statements are completed expeditiously in order for the department to ensure that the 2023 audit will filed by the June 30, 2024 deadline.

2022-002 Compliance with FEMA Reporting Requirements Federal Program: Public Assistance - Disaster Grants, Assistance Listing Number 97.036 Criteria: Reporting requirements of the Public Assistance - Disaster Grants mandate that quarterly performance reports be submitted to the grantor within 30 days after the end of each quarter. Condition/Context: The Office submitted the quarterly report for the quarter ended March 31, 2022 after the 30-day deadline. Reports for the remaining quarters were not submitted. Statistically Valid Sample: N/A Cause: Reports were not submitted timely for the first quarter of 2022 and not submitted after this quarter due to turnover in staff responsible for grant reporting. Questioned Costs: None. Recommendation: We recommend that the Office implement procedures to ensure that all reports are properly submitted by the required deadlines. Views of responsible officials and planned corrective action: The Orleans Parish Sheriff's Office is delinquent in filing quarterly performance reports. The task of filing the reports fell on the Internal Auditor/FEMA Auditor. This employee retired May 2021 and has not been replaced as of this filing. We have requested that our Attorneys who taken the lead with communications and submissions to FEMA and GOHSEP file all of the delinquent reports and continue to file them until these critical positions are filled.