FAC Explorer

Audit 314858

FY End
2023-12-31
Total Expended
$5.53M
Findings
2
Programs
9
Organization: Desoto Parish Police Jury (LA)
Year: 2023 Accepted: 2024-07-10
Auditor: Thomas Cunningham Broadway & Todtenbier Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
478184 2023-002 - - N
1054626 2023-002 - - N

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.10M Yes 0
14.871 Section 8 Housing Choice Vouchers $1.03M Yes 1
97.039 Hazard Mitigation Grant $982,130 Yes 0
93.568 Low-Income Home Energy Assistance $582,718 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $382,955 - 0
81.042 Weatherization Assistance for Low-Income Persons $122,857 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $106,552 - 0
93.569 Community Services Block Grant $85,024 - 0
14.231 Emergency Solutions Grant Program $8,500 - 0

Contacts

Name Title Type
ED75JYNWCKA6 Liliana Garcia Auditee
3188720738 Jennifer Hawkins Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the SEFA are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and/or OMB Circular A-122, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Police Jury has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (SEFA) includes the federal grant activity of the Police Jury under programs of the federal government for the year ended December 31, 2023. The information in this SEFA 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 SEFA presents only a selected portion of the operations of the Police Jury, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Police Jury.

Finding Details

Finding 2023-002
Criteria - The Police Jury’s Section 8 administrative plan requires annual inspections to determine that the units meet the Housing Quality Standards. Condition - For the year ended December 31, 2023, the Police Jury failed to adhere to the administrative plan by not providing documentation on the performed annual inspections determining that the units met the Housing Quality Standards. Effect - The Police Jury is not in compliance with the Section 8 administrative plan required by HUD. Cause – Due to COVID-19, these annual inspections were suspended until March of 2023. The Police Jury staff failed to document these annual inspections in the tenant files. Recommendation - The Police Jury should adhere to the standards required by the Section 8 administrative plan.
Finding 2023-002
Criteria - The Police Jury’s Section 8 administrative plan requires annual inspections to determine that the units meet the Housing Quality Standards. Condition - For the year ended December 31, 2023, the Police Jury failed to adhere to the administrative plan by not providing documentation on the performed annual inspections determining that the units met the Housing Quality Standards. Effect - The Police Jury is not in compliance with the Section 8 administrative plan required by HUD. Cause – Due to COVID-19, these annual inspections were suspended until March of 2023. The Police Jury staff failed to document these annual inspections in the tenant files. Recommendation - The Police Jury should adhere to the standards required by the Section 8 administrative plan.