FAC Explorer

Audit 305166

FY End
2023-10-31
Total Expended
$53.22M
Findings
4
Programs
21
Organization: Lafayette City_parish Consolidated Government (LA)
Year: 2023 Accepted: 2024-04-30
Auditor: Kolder Slaven & CO LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
395501 2023-017 - - L
395502 2023-018 Material Weakness - L
971943 2023-017 - - L
971944 2023-018 Material Weakness - L

Programs

ALN Program Spent Major Findings
11.031 Broadband Infrastructure Program $7.29M Yes 0
21.023 Emergency Rental Assistance Program $5.31M Yes 0
11.307 Economic Adjustment Assistance $2.09M Yes 2
20.205 Highway Planning and Construction $1.04M - 0
14.218 Community Development Block Grants/entitlement Grants $961,434 Yes 0
97.029 Flood Mitigation Assistance $757,995 - 0
11.035 Broadband Equity Access and Deployment Program $537,841 - 0
20.507 Federal Transit_formula Grants $393,949 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $191,549 Yes 0
20.500 Federal Transit_capital Investment Grants $190,319 - 0
16.710 Public Safety Partnership and Community Policing Grants $115,616 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $64,700 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $53,852 - 0
16.588 Violence Against Women Formula Grants $25,578 - 0
16.609 Project Safe Neighborhoods $20,000 - 0
14.239 Home Investment Partnerships Program $6,325 - 0
10.927 Emergency Watershed Protection Program - Disaster Relief Appropriations Act $4,521 - 0
20.600 State and Community Highway Safety $2,923 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $2,303 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $1,608 - 0
97.039 Hazard Mitigation Grant $975 - 0

Contacts

Name Title Type
YNYLNKW7THY5 Karen Fontenot Auditee
3372918202 Bryan Joubert Auditor
No contacts on file

Notes to SEFA

Title: Basis of presentation Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Lafayette City-Parish Consolidated Government (Government) under programs of the federal government for the year ended October 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Government, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Government. Expenditures reported on the Schedule are reported in accordance with accounting principles generally accepted in the United States of America as applied to governmental units, which is described in Note 1 to the Government’s basic financial statements for the year ended October 31, 2023. Such expenditures are recognized following the cost principle contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Lafayette City-Parish Consolidated Government (Government) under programs of the federal government for the year ended October 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Government, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Government.
Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Lafayette City-Parish Consolidated Government (Government) under programs of the federal government for the year ended October 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Government, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Government. Expenditures reported on the Schedule are reported in accordance with accounting principles generally accepted in the United States of America as applied to governmental units, which is described in Note 1 to the Government’s basic financial statements for the year ended October 31, 2023. Such expenditures are recognized following the cost principle contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Expenditures reported on the Schedule are reported in accordance with accounting principles generally accepted in the United States of America as applied to governmental units, which is described in Note 1 to the Government’s basic financial statements for the year ended October 31, 2023. Such expenditures are recognized following the cost principle contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Indirect Cost Rate Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Lafayette City-Parish Consolidated Government (Government) under programs of the federal government for the year ended October 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Government, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Government. Expenditures reported on the Schedule are reported in accordance with accounting principles generally accepted in the United States of America as applied to governmental units, which is described in Note 1 to the Government’s basic financial statements for the year ended October 31, 2023. Such expenditures are recognized following the cost principle contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Government has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-017
U.S. DEPARTMENT OF COMMERCE: 2023-017 Compliance with Reporting Fiscal year finding initially occurred: 2023 Economic Adjustment Assistance (11.307) Criteria An effective system of internal controls should be in place to ensure accuracy, completeness and timely submission of the reports required by the grantor. In accordance with the federal grant guidelines, Form SF-425, Federal Financial Report, is required to be submitted on a bi-annual basis, until the end of the period of performance when a final closeout Form SF-425 is submitted. Condition During the current fiscal year, the Government submitted their bi-annual Form SF-425 for the period ending September 30, 2023, with inaccurate financial information. The amounts reported for the federal share of expenditures and the federal share of unliquidated obligations did not agree to the Government’s financial records. Cause The Government’s policies and procedures did not have adequate controls to ensure the amounts reported on Form SF-425 agree to their financial records. Effect The federal grantor was provided with inaccurate financial information for the federal reporting period ending September 30, 2023. Recommendation The Government should establish and maintain effective internal controls to ensure accurate financial information is reported in accordance with the federal guidelines. Views of Responsible Officials and Planned Corrective Action The Government agrees with this finding. LUS Fiber and the Accounting Division will work together to review the forms prepared by the Acadiana Planning Commission prior to submission to ensure all information balances to our general ledger. This project is expected to be completed within two to four months and will be overseen by the Interim Fiber Director Jeffery Stewart.
Finding 2023-018
U.S. DEPARTMENT OF COMMERCE: 2023-018 Compliance with Reporting Fiscal year finding initially occurred: 2023 Economic Adjustment Assistance (11.307) See Compliance Finding 2023-017. U.S. DEPARTMENT OF COMMERCE: 2023-017 Compliance with Reporting Fiscal year finding initially occurred: 2023 Economic Adjustment Assistance (11.307) Criteria An effective system of internal controls should be in place to ensure accuracy, completeness and timely submission of the reports required by the grantor. In accordance with the federal grant guidelines, Form SF-425, Federal Financial Report, is required to be submitted on a bi-annual basis, until the end of the period of performance when a final closeout Form SF-425 is submitted. Condition During the current fiscal year, the Government submitted their bi-annual Form SF-425 for the period ending September 30, 2023, with inaccurate financial information. The amounts reported for the federal share of expenditures and the federal share of unliquidated obligations did not agree to the Government’s financial records. Cause The Government’s policies and procedures did not have adequate controls to ensure the amounts reported on Form SF-425 agree to their financial records. Effect The federal grantor was provided with inaccurate financial information for the federal reporting period ending September 30, 2023. Recommendation The Government should establish and maintain effective internal controls to ensure accurate financial information is reported in accordance with the federal guidelines. Views of Responsible Officials and Planned Corrective Action The Government agrees with this finding. LUS Fiber and the Accounting Division will work together to review the forms prepared by the Acadiana Planning Commission prior to submission to ensure all information balances to our general ledger. This project is expected to be completed within two to four months and will be overseen by the Interim Fiber Director Jeffery Stewart.
Finding 2023-017
U.S. DEPARTMENT OF COMMERCE: 2023-017 Compliance with Reporting Fiscal year finding initially occurred: 2023 Economic Adjustment Assistance (11.307) Criteria An effective system of internal controls should be in place to ensure accuracy, completeness and timely submission of the reports required by the grantor. In accordance with the federal grant guidelines, Form SF-425, Federal Financial Report, is required to be submitted on a bi-annual basis, until the end of the period of performance when a final closeout Form SF-425 is submitted. Condition During the current fiscal year, the Government submitted their bi-annual Form SF-425 for the period ending September 30, 2023, with inaccurate financial information. The amounts reported for the federal share of expenditures and the federal share of unliquidated obligations did not agree to the Government’s financial records. Cause The Government’s policies and procedures did not have adequate controls to ensure the amounts reported on Form SF-425 agree to their financial records. Effect The federal grantor was provided with inaccurate financial information for the federal reporting period ending September 30, 2023. Recommendation The Government should establish and maintain effective internal controls to ensure accurate financial information is reported in accordance with the federal guidelines. Views of Responsible Officials and Planned Corrective Action The Government agrees with this finding. LUS Fiber and the Accounting Division will work together to review the forms prepared by the Acadiana Planning Commission prior to submission to ensure all information balances to our general ledger. This project is expected to be completed within two to four months and will be overseen by the Interim Fiber Director Jeffery Stewart.
Finding 2023-018
U.S. DEPARTMENT OF COMMERCE: 2023-018 Compliance with Reporting Fiscal year finding initially occurred: 2023 Economic Adjustment Assistance (11.307) See Compliance Finding 2023-017. U.S. DEPARTMENT OF COMMERCE: 2023-017 Compliance with Reporting Fiscal year finding initially occurred: 2023 Economic Adjustment Assistance (11.307) Criteria An effective system of internal controls should be in place to ensure accuracy, completeness and timely submission of the reports required by the grantor. In accordance with the federal grant guidelines, Form SF-425, Federal Financial Report, is required to be submitted on a bi-annual basis, until the end of the period of performance when a final closeout Form SF-425 is submitted. Condition During the current fiscal year, the Government submitted their bi-annual Form SF-425 for the period ending September 30, 2023, with inaccurate financial information. The amounts reported for the federal share of expenditures and the federal share of unliquidated obligations did not agree to the Government’s financial records. Cause The Government’s policies and procedures did not have adequate controls to ensure the amounts reported on Form SF-425 agree to their financial records. Effect The federal grantor was provided with inaccurate financial information for the federal reporting period ending September 30, 2023. Recommendation The Government should establish and maintain effective internal controls to ensure accurate financial information is reported in accordance with the federal guidelines. Views of Responsible Officials and Planned Corrective Action The Government agrees with this finding. LUS Fiber and the Accounting Division will work together to review the forms prepared by the Acadiana Planning Commission prior to submission to ensure all information balances to our general ledger. This project is expected to be completed within two to four months and will be overseen by the Interim Fiber Director Jeffery Stewart.