FAC Explorer

Audit 335722

FY End
2024-06-30
Total Expended
$1.00M
Findings
4
Programs
2
Organization: City of Ville Platte (LA)
Year: 2024 Accepted: 2025-01-03
Auditor: Kolder Slaven & Company LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517660 2024-008 Material Weakness - E
517661 2024-009 - - E
1094102 2024-008 Material Weakness - E
1094103 2024-009 - - E

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $814,982 Yes 2
90.200 Delta Regional Authority $187,737 - 0

Contacts

Name Title Type
G1HBH99BJ3D9 Donald Bergeron Auditee
3373632939 Casey L. Ardoin Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Basis of Presentation The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of the City of Ville Platte under programs of the federal government for the year ended June 30, 2024. 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 the City of Ville Platte, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City of Ville Platte. (2) Summary of Significant Accounting Policies The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting which is described in Note 1 to the City of Ville Platte’s basic financial statements for the year ending June 30, 2024. Such expenditures are recognized following the cost principles 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 City of Ville Platte has elected not to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of the City of Ville Platte under programs of the federal government for the year ended June 30, 2024. 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 the City of Ville Platte, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City of Ville Platte.
Title: Summary of Significant Accounting Policies Accounting Policies: Basis of Presentation The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of the City of Ville Platte under programs of the federal government for the year ended June 30, 2024. 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 the City of Ville Platte, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City of Ville Platte. (2) Summary of Significant Accounting Policies The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting which is described in Note 1 to the City of Ville Platte’s basic financial statements for the year ending June 30, 2024. Such expenditures are recognized following the cost principles 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 City of Ville Platte has elected not to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting which is described in Note 1 to the City of Ville Platte’s basic financial statements for the year ending June 30, 2024. Such expenditures are recognized following the cost principles 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: Basis of Presentation The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of the City of Ville Platte under programs of the federal government for the year ended June 30, 2024. 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 the City of Ville Platte, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City of Ville Platte. (2) Summary of Significant Accounting Policies The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting which is described in Note 1 to the City of Ville Platte’s basic financial statements for the year ending June 30, 2024. Such expenditures are recognized following the cost principles 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 City of Ville Platte has elected not to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance. The City of Ville Platte has elected not to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance.
Title: Subrecipients Accounting Policies: Basis of Presentation The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of the City of Ville Platte under programs of the federal government for the year ended June 30, 2024. 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 the City of Ville Platte, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City of Ville Platte. (2) Summary of Significant Accounting Policies The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting which is described in Note 1 to the City of Ville Platte’s basic financial statements for the year ending June 30, 2024. Such expenditures are recognized following the cost principles 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 City of Ville Platte has elected not to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance. The City of Ville Platte provided no federal awards to subrecipients.

Finding Details

Finding 2024-008
Department of Housing and Urban Development (HUD): Housing Voucher Cluster (14.871) Fiscal year finding initially occurred: 2024 CONDITION: In our sample of 51 tenant files tested: (a) criminal report release authorization forms were not available in 21 files, and (b) HUD Form 52646 Vouchers, were not available in 13 files. CRITERIA: Eligibility for the program requires that all HUD required forms be properly maintained by the public housing agency (PHA). CAUSE: Management did not have adequate procedures in place to ensure that required documentation was consistently maintained in tenant files. EFFECT: The absence of the forms compromises the PHA’s ability to demonstrate compliance with eligibility requirements. PERSPECTIVE INFORMATION: A sample of 51 tenant files was selected for audit from a population of 142 tenants. The test found that 21 tenant files did not have the criminal report release authorization form available and 13 files did not have HUD Form 52646 Vouchers in the file. RECOMMENDATION: We recommend that the PHA implement stronger internal controls to ensure that all required documentation is properly retained in tenant files. These controls should include: • Conducting periodic file reviews to verify completeness • Implementing a checklist for required documentation • Providing additional training to staff on recordkeeping requirements MANAGEMENT’S CORRECTIVE ACTION PLAN: Management acknowledges the finding and will take corrective action to address the issue and ensure that all required forms are maintained in the file.
Finding 2024-009
Department of Housing and Urban Development (HUD): Housing Voucher Cluster (14.871) Fiscal year finding initially occurred: 2024 CONDITION: In our sample of 51 tenant files tested: (a) criminal report release authorization forms were not available in 21 files, and (b) HUD Form 52646 Vouchers, were not available in 13 files. CRITERIA: Eligibility for the program requires that all HUD required forms be properly maintained by the public housing agency (PHA). CAUSE: Management did not have adequate procedures in place to ensure that required documentation was consistently maintained in tenant files. EFFECT: The absence of the forms compromises the PHA’s ability to demonstrate compliance with eligibility requirements. PERSPECTIVE INFORMATION: A sample of 51 tenant files was selected for audit from a population of 142 tenants. The test found that 21 tenant files did not have the criminal report release authorization form available and 13 files did not have HUD Form 52646 Vouchers in the file. RECOMMENDATION: We recommend that the PHA implement stronger internal controls to ensure that all required documentation is properly retained in tenant files. These controls should include: • Conducting periodic file reviews to verify completeness • Implementing a checklist for required documentation • Providing additional training to staff on recordkeeping requirements MANAGEMENT’S CORRECTIVE ACTION PLAN: Management acknowledges the finding and will take corrective action to address the issue and ensure that all required forms are maintained in the file.
Finding 2024-008
Department of Housing and Urban Development (HUD): Housing Voucher Cluster (14.871) Fiscal year finding initially occurred: 2024 CONDITION: In our sample of 51 tenant files tested: (a) criminal report release authorization forms were not available in 21 files, and (b) HUD Form 52646 Vouchers, were not available in 13 files. CRITERIA: Eligibility for the program requires that all HUD required forms be properly maintained by the public housing agency (PHA). CAUSE: Management did not have adequate procedures in place to ensure that required documentation was consistently maintained in tenant files. EFFECT: The absence of the forms compromises the PHA’s ability to demonstrate compliance with eligibility requirements. PERSPECTIVE INFORMATION: A sample of 51 tenant files was selected for audit from a population of 142 tenants. The test found that 21 tenant files did not have the criminal report release authorization form available and 13 files did not have HUD Form 52646 Vouchers in the file. RECOMMENDATION: We recommend that the PHA implement stronger internal controls to ensure that all required documentation is properly retained in tenant files. These controls should include: • Conducting periodic file reviews to verify completeness • Implementing a checklist for required documentation • Providing additional training to staff on recordkeeping requirements MANAGEMENT’S CORRECTIVE ACTION PLAN: Management acknowledges the finding and will take corrective action to address the issue and ensure that all required forms are maintained in the file.
Finding 2024-009
Department of Housing and Urban Development (HUD): Housing Voucher Cluster (14.871) Fiscal year finding initially occurred: 2024 CONDITION: In our sample of 51 tenant files tested: (a) criminal report release authorization forms were not available in 21 files, and (b) HUD Form 52646 Vouchers, were not available in 13 files. CRITERIA: Eligibility for the program requires that all HUD required forms be properly maintained by the public housing agency (PHA). CAUSE: Management did not have adequate procedures in place to ensure that required documentation was consistently maintained in tenant files. EFFECT: The absence of the forms compromises the PHA’s ability to demonstrate compliance with eligibility requirements. PERSPECTIVE INFORMATION: A sample of 51 tenant files was selected for audit from a population of 142 tenants. The test found that 21 tenant files did not have the criminal report release authorization form available and 13 files did not have HUD Form 52646 Vouchers in the file. RECOMMENDATION: We recommend that the PHA implement stronger internal controls to ensure that all required documentation is properly retained in tenant files. These controls should include: • Conducting periodic file reviews to verify completeness • Implementing a checklist for required documentation • Providing additional training to staff on recordkeeping requirements MANAGEMENT’S CORRECTIVE ACTION PLAN: Management acknowledges the finding and will take corrective action to address the issue and ensure that all required forms are maintained in the file.