FAC Explorer

Audit 349247

FY End
2024-09-30
Total Expended
$3.20M
Findings
12
Programs
4
Organization: The Housing Authority of Lafourche Parish (LA)
Year: 2024 Accepted: 2025-03-27
Auditor: Aprio LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
538260 2024-004 Material Weakness Yes N
538261 2024-004 Material Weakness Yes L
538262 2024-002 - Yes N
538263 2024-003 - Yes N
538264 2024-004 - Yes L
538265 2024-004 - Yes L
1114702 2024-004 Material Weakness Yes N
1114703 2024-004 Material Weakness Yes L
1114704 2024-002 - Yes N
1114705 2024-003 - Yes N
1114706 2024-004 - Yes L
1114707 2024-004 - Yes L

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $1.65M Yes 1
14.850 Public Housing Operating Fund $997,847 Yes 1
14.872 Public Housing Capital Fund $524,421 - 3
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $30,783 - 1

Contacts

Name Title Type
M7CNH6PHBKA1 Erial Branch Auditee
9855375289 Tom Carr Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 – BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Authority has elected not to use the 10% De Minimus Indirect Cost Rate allowed under the Uniform Guidance. The above Schedule of Expenditures of Federal Awards includes the federal award activity of the Authority under programs of the federal government for the fiscal year ended September 30, 2024. The information on this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the Schedule presents only a selected portion of operations of the Authority, it is not intended to and does not present the financial net position, changes in net position, or cash flows of the Authority.
Title: NOTE 3 – AWARDS PASSED-THROUGH TO SUBRECIPIENTS Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Authority has elected not to use the 10% De Minimus Indirect Cost Rate allowed under the Uniform Guidance. No federal award funds were passed through to subrecipient grantees during the fiscal year ended September 30, 2024.
Title: NOTE 4 – NON-MONETARY FEDERAL AWARDS ASSISTANCE Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Authority has elected not to use the 10% De Minimus Indirect Cost Rate allowed under the Uniform Guidance. The Authority did not receive or expend non-monetary federal awards assistance during the fiscal year ended September 30, 2024.

Finding Details

Finding 2024-004
Federal Reporting Deadline Not Met/ Unaudited Financial Data Schedule Not Submitted Timely (Material Weakness applicable to Major Programs, Material Noncompliance applicable to Major Programs, Other Matter applicable to Non-Major Programs) Public Housing Program – Assistance Listing No. 14.850a, Section 8 Housing Choice Voucher Program – Assistance Listing No. 14.871, Capital Fund Program – Assistance Listing No. 14.872, Disaster Grants – Public Assistance (Presidentially Declared) – Assistance Listing No. 97.036; Grant period – Fiscal Year Ended September 30, 2024 Repeat Finding – Fiscal Year 2023 Audit Finding #2023-005 Criteria HUD’s Real Estate Assessment Center (REAC) requires receipt of the Unaudited Financial Data Schedule within two months of a public housing agency’s fiscal year-end. Condition and Perspective The Authority did not submit its Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end. The Authority submitted its Unaudited Financial Data on December 19, 2024, after the two-month submission deadline. Cause Delays with its fiscal year-end federal reporting process. Effect Noncompliance with REAC (federal) reporting requirements. Questioned Costs – N/A Recommendation We recommend that the Authority complete and submit its Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end. Management’s Response The Authority will complete and submit its Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end. Erial Branch, Executive Director, has assumed the responsibility of assuring completion and submission of the Authority’s Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end, and expects this instance of noncompliance to be resolved by November 30, 2025.
Finding 2024-004
Federal Reporting Deadline Not Met/ Unaudited Financial Data Schedule Not Submitted Timely (Material Weakness applicable to Major Programs, Material Noncompliance applicable to Major Programs, Other Matter applicable to Non-Major Programs) Public Housing Program – Assistance Listing No. 14.850a, Section 8 Housing Choice Voucher Program – Assistance Listing No. 14.871, Capital Fund Program – Assistance Listing No. 14.872, Disaster Grants – Public Assistance (Presidentially Declared) – Assistance Listing No. 97.036; Grant period – Fiscal Year Ended September 30, 2024 Repeat Finding – Fiscal Year 2023 Audit Finding #2023-005 Criteria HUD’s Real Estate Assessment Center (REAC) requires receipt of the Unaudited Financial Data Schedule within two months of a public housing agency’s fiscal year-end. Condition and Perspective The Authority did not submit its Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end. The Authority submitted its Unaudited Financial Data on December 19, 2024, after the two-month submission deadline. Cause Delays with its fiscal year-end federal reporting process. Effect Noncompliance with REAC (federal) reporting requirements. Questioned Costs – N/A Recommendation We recommend that the Authority complete and submit its Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end. Management’s Response The Authority will complete and submit its Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end. Erial Branch, Executive Director, has assumed the responsibility of assuring completion and submission of the Authority’s Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end, and expects this instance of noncompliance to be resolved by November 30, 2025.
Finding 2024-002
Finding 2024-002 – Non-compliance with Internal Procurement Policy (Other Matter) Capital Fund Program – Assistance Listing No. 14.872; Grant Period - Fiscal Year-Ended September 30, 2024 Repeat Finding – Fiscal Year 2023 Audit Finding #2023-002 Criteria Public Housing Authorities (PHA’s) should procure federally-funded contracts in accordance with a formal, documented internal Procurement Policy based on federal procurement guidelines, including HUD Handbook 7460.8, Rev. 2, Procurement Handbook for Public Housing Agencies. PHA’s are prohibited from awarding contracts to contractors who have been suspended or debarred from performing contracts funded with federal subsidies. Additionally, the Authority’s Procurement Policy dictates full compliance with the Handbook. PHA’s are permitted to comply with the applicable regulations by A) searching the Excluded Parties List System (EPLS) for the prospective contractor, or B) attaining a certified statement from the contractor in which the contractor certifies against suspension or debarment. Condition and Perspective Three Capital Fund Program funded contract awards were sampled. Two applicable contracts awarded in the amounts of $35,841 and $51,264, did not contain the contractors’ certifications against suspension and debarment or evidence that the EPLS was searched for the contractors. Questioned Costs – None Cause Lack of knowledge of federal procurement requirements among applicable personnel administering contract awards. Effect Non-compliance with the Authority’s Procurement Policy and federal regulations. Recommendation We recommend that the Authority attain certification against suspension and debarment or search the EPLS for prospective contractors prior to awarding contracts. Management’s Response The Authority will attain certification against suspension and debarment or search the EPLS for prospective contractors prior to awarding contracts. The Authority’s Executive Director, Erial Branch, has assumed the responsibility of executing this corrective action as of April 30, 2025.
Finding 2024-003
Finding 2024-003 – Non-compliance with the Davis-Bacon Act (Other Matter) Capital Fund Program – Assistance Listing No. 14.872; Grant Period - Fiscal Year-Ended September 30, 2024 Repeat Finding – Fiscal Year 2023 Audit Finding #2023-003 Criteria The Davis-Bacon Act applies to contractors and subcontractors performing on federally funded or assisted contracts in excess of $2,000 for the construction, alteration, or repair (including painting and decorating) of public buildings or public works. Title 29 of the Code of Federal Regulations, Subtitle A, Part 5, Subpart A describes the Davis-Bacon Act and includes a requirement that applicable agencies shall include in their contracts a provision that the contractor or subcontractor comply with those requirements of the Department of Labor regulations (the Davis-Bacon Act). 29 CFR, Subtitle A, Part 5, Subpart A 5.5-A.3 Payrolls and Basic Records includes a requirement for the contractor or subcontractor to submit to the non-federal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). Condition and Perspective During audit fieldwork, auditors sampled two applicable contactor files for compliance with the Davis Bacon Act. The Authority was unable to provide certified payrolls for both of the contractors which were required to submit certified payrolls for each week work was performed. A total of $122,341 was expended under the contracts during the fiscal year. Additionally, the Prevailing Wage Rate Clause was not included in one of the applicable contracts. Questioned Costs - None Cause Lack of knowledge of the Davis-Bacon Act requirements among applicable personnel administering contract award and contract oversight. Effect Non-compliance with the Davis-Bacon Act. Recommendation We recommend that the Authority attain weekly certified payrolls from contractors as applicable for all federally funded contracts subject to the Davis-Bacon Act. Management’s Response The Authority will attain weekly certified payrolls from contractors as applicable for all federally funded contracts subject to the Davis-Bacon Act. The Authority’s Executive Director, Erial Branch, has assumed the responsibility of executing this corrective action as of April 30, 2025.
Finding 2024-004
Federal Reporting Deadline Not Met/ Unaudited Financial Data Schedule Not Submitted Timely (Material Weakness applicable to Major Programs, Material Noncompliance applicable to Major Programs, Other Matter applicable to Non-Major Programs) Public Housing Program – Assistance Listing No. 14.850a, Section 8 Housing Choice Voucher Program – Assistance Listing No. 14.871, Capital Fund Program – Assistance Listing No. 14.872, Disaster Grants – Public Assistance (Presidentially Declared) – Assistance Listing No. 97.036; Grant period – Fiscal Year Ended September 30, 2024 Repeat Finding – Fiscal Year 2023 Audit Finding #2023-005 Criteria HUD’s Real Estate Assessment Center (REAC) requires receipt of the Unaudited Financial Data Schedule within two months of a public housing agency’s fiscal year-end. Condition and Perspective The Authority did not submit its Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end. The Authority submitted its Unaudited Financial Data on December 19, 2024, after the two-month submission deadline. Cause Delays with its fiscal year-end federal reporting process. Effect Noncompliance with REAC (federal) reporting requirements. Questioned Costs – N/A Recommendation We recommend that the Authority complete and submit its Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end. Management’s Response The Authority will complete and submit its Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end. Erial Branch, Executive Director, has assumed the responsibility of assuring completion and submission of the Authority’s Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end, and expects this instance of noncompliance to be resolved by November 30, 2025.
Finding 2024-004
Federal Reporting Deadline Not Met/ Unaudited Financial Data Schedule Not Submitted Timely (Material Weakness applicable to Major Programs, Material Noncompliance applicable to Major Programs, Other Matter applicable to Non-Major Programs) Public Housing Program – Assistance Listing No. 14.850a, Section 8 Housing Choice Voucher Program – Assistance Listing No. 14.871, Capital Fund Program – Assistance Listing No. 14.872, Disaster Grants – Public Assistance (Presidentially Declared) – Assistance Listing No. 97.036; Grant period – Fiscal Year Ended September 30, 2024 Repeat Finding – Fiscal Year 2023 Audit Finding #2023-005 Criteria HUD’s Real Estate Assessment Center (REAC) requires receipt of the Unaudited Financial Data Schedule within two months of a public housing agency’s fiscal year-end. Condition and Perspective The Authority did not submit its Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end. The Authority submitted its Unaudited Financial Data on December 19, 2024, after the two-month submission deadline. Cause Delays with its fiscal year-end federal reporting process. Effect Noncompliance with REAC (federal) reporting requirements. Questioned Costs – N/A Recommendation We recommend that the Authority complete and submit its Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end. Management’s Response The Authority will complete and submit its Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end. Erial Branch, Executive Director, has assumed the responsibility of assuring completion and submission of the Authority’s Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end, and expects this instance of noncompliance to be resolved by November 30, 2025.
Finding 2024-004
Federal Reporting Deadline Not Met/ Unaudited Financial Data Schedule Not Submitted Timely (Material Weakness applicable to Major Programs, Material Noncompliance applicable to Major Programs, Other Matter applicable to Non-Major Programs) Public Housing Program – Assistance Listing No. 14.850a, Section 8 Housing Choice Voucher Program – Assistance Listing No. 14.871, Capital Fund Program – Assistance Listing No. 14.872, Disaster Grants – Public Assistance (Presidentially Declared) – Assistance Listing No. 97.036; Grant period – Fiscal Year Ended September 30, 2024 Repeat Finding – Fiscal Year 2023 Audit Finding #2023-005 Criteria HUD’s Real Estate Assessment Center (REAC) requires receipt of the Unaudited Financial Data Schedule within two months of a public housing agency’s fiscal year-end. Condition and Perspective The Authority did not submit its Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end. The Authority submitted its Unaudited Financial Data on December 19, 2024, after the two-month submission deadline. Cause Delays with its fiscal year-end federal reporting process. Effect Noncompliance with REAC (federal) reporting requirements. Questioned Costs – N/A Recommendation We recommend that the Authority complete and submit its Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end. Management’s Response The Authority will complete and submit its Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end. Erial Branch, Executive Director, has assumed the responsibility of assuring completion and submission of the Authority’s Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end, and expects this instance of noncompliance to be resolved by November 30, 2025.
Finding 2024-004
Federal Reporting Deadline Not Met/ Unaudited Financial Data Schedule Not Submitted Timely (Material Weakness applicable to Major Programs, Material Noncompliance applicable to Major Programs, Other Matter applicable to Non-Major Programs) Public Housing Program – Assistance Listing No. 14.850a, Section 8 Housing Choice Voucher Program – Assistance Listing No. 14.871, Capital Fund Program – Assistance Listing No. 14.872, Disaster Grants – Public Assistance (Presidentially Declared) – Assistance Listing No. 97.036; Grant period – Fiscal Year Ended September 30, 2024 Repeat Finding – Fiscal Year 2023 Audit Finding #2023-005 Criteria HUD’s Real Estate Assessment Center (REAC) requires receipt of the Unaudited Financial Data Schedule within two months of a public housing agency’s fiscal year-end. Condition and Perspective The Authority did not submit its Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end. The Authority submitted its Unaudited Financial Data on December 19, 2024, after the two-month submission deadline. Cause Delays with its fiscal year-end federal reporting process. Effect Noncompliance with REAC (federal) reporting requirements. Questioned Costs – N/A Recommendation We recommend that the Authority complete and submit its Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end. Management’s Response The Authority will complete and submit its Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end. Erial Branch, Executive Director, has assumed the responsibility of assuring completion and submission of the Authority’s Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end, and expects this instance of noncompliance to be resolved by November 30, 2025.
Finding 2024-002
Finding 2024-002 – Non-compliance with Internal Procurement Policy (Other Matter) Capital Fund Program – Assistance Listing No. 14.872; Grant Period - Fiscal Year-Ended September 30, 2024 Repeat Finding – Fiscal Year 2023 Audit Finding #2023-002 Criteria Public Housing Authorities (PHA’s) should procure federally-funded contracts in accordance with a formal, documented internal Procurement Policy based on federal procurement guidelines, including HUD Handbook 7460.8, Rev. 2, Procurement Handbook for Public Housing Agencies. PHA’s are prohibited from awarding contracts to contractors who have been suspended or debarred from performing contracts funded with federal subsidies. Additionally, the Authority’s Procurement Policy dictates full compliance with the Handbook. PHA’s are permitted to comply with the applicable regulations by A) searching the Excluded Parties List System (EPLS) for the prospective contractor, or B) attaining a certified statement from the contractor in which the contractor certifies against suspension or debarment. Condition and Perspective Three Capital Fund Program funded contract awards were sampled. Two applicable contracts awarded in the amounts of $35,841 and $51,264, did not contain the contractors’ certifications against suspension and debarment or evidence that the EPLS was searched for the contractors. Questioned Costs – None Cause Lack of knowledge of federal procurement requirements among applicable personnel administering contract awards. Effect Non-compliance with the Authority’s Procurement Policy and federal regulations. Recommendation We recommend that the Authority attain certification against suspension and debarment or search the EPLS for prospective contractors prior to awarding contracts. Management’s Response The Authority will attain certification against suspension and debarment or search the EPLS for prospective contractors prior to awarding contracts. The Authority’s Executive Director, Erial Branch, has assumed the responsibility of executing this corrective action as of April 30, 2025.
Finding 2024-003
Finding 2024-003 – Non-compliance with the Davis-Bacon Act (Other Matter) Capital Fund Program – Assistance Listing No. 14.872; Grant Period - Fiscal Year-Ended September 30, 2024 Repeat Finding – Fiscal Year 2023 Audit Finding #2023-003 Criteria The Davis-Bacon Act applies to contractors and subcontractors performing on federally funded or assisted contracts in excess of $2,000 for the construction, alteration, or repair (including painting and decorating) of public buildings or public works. Title 29 of the Code of Federal Regulations, Subtitle A, Part 5, Subpart A describes the Davis-Bacon Act and includes a requirement that applicable agencies shall include in their contracts a provision that the contractor or subcontractor comply with those requirements of the Department of Labor regulations (the Davis-Bacon Act). 29 CFR, Subtitle A, Part 5, Subpart A 5.5-A.3 Payrolls and Basic Records includes a requirement for the contractor or subcontractor to submit to the non-federal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). Condition and Perspective During audit fieldwork, auditors sampled two applicable contactor files for compliance with the Davis Bacon Act. The Authority was unable to provide certified payrolls for both of the contractors which were required to submit certified payrolls for each week work was performed. A total of $122,341 was expended under the contracts during the fiscal year. Additionally, the Prevailing Wage Rate Clause was not included in one of the applicable contracts. Questioned Costs - None Cause Lack of knowledge of the Davis-Bacon Act requirements among applicable personnel administering contract award and contract oversight. Effect Non-compliance with the Davis-Bacon Act. Recommendation We recommend that the Authority attain weekly certified payrolls from contractors as applicable for all federally funded contracts subject to the Davis-Bacon Act. Management’s Response The Authority will attain weekly certified payrolls from contractors as applicable for all federally funded contracts subject to the Davis-Bacon Act. The Authority’s Executive Director, Erial Branch, has assumed the responsibility of executing this corrective action as of April 30, 2025.
Finding 2024-004
Federal Reporting Deadline Not Met/ Unaudited Financial Data Schedule Not Submitted Timely (Material Weakness applicable to Major Programs, Material Noncompliance applicable to Major Programs, Other Matter applicable to Non-Major Programs) Public Housing Program – Assistance Listing No. 14.850a, Section 8 Housing Choice Voucher Program – Assistance Listing No. 14.871, Capital Fund Program – Assistance Listing No. 14.872, Disaster Grants – Public Assistance (Presidentially Declared) – Assistance Listing No. 97.036; Grant period – Fiscal Year Ended September 30, 2024 Repeat Finding – Fiscal Year 2023 Audit Finding #2023-005 Criteria HUD’s Real Estate Assessment Center (REAC) requires receipt of the Unaudited Financial Data Schedule within two months of a public housing agency’s fiscal year-end. Condition and Perspective The Authority did not submit its Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end. The Authority submitted its Unaudited Financial Data on December 19, 2024, after the two-month submission deadline. Cause Delays with its fiscal year-end federal reporting process. Effect Noncompliance with REAC (federal) reporting requirements. Questioned Costs – N/A Recommendation We recommend that the Authority complete and submit its Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end. Management’s Response The Authority will complete and submit its Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end. Erial Branch, Executive Director, has assumed the responsibility of assuring completion and submission of the Authority’s Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end, and expects this instance of noncompliance to be resolved by November 30, 2025.
Finding 2024-004
Federal Reporting Deadline Not Met/ Unaudited Financial Data Schedule Not Submitted Timely (Material Weakness applicable to Major Programs, Material Noncompliance applicable to Major Programs, Other Matter applicable to Non-Major Programs) Public Housing Program – Assistance Listing No. 14.850a, Section 8 Housing Choice Voucher Program – Assistance Listing No. 14.871, Capital Fund Program – Assistance Listing No. 14.872, Disaster Grants – Public Assistance (Presidentially Declared) – Assistance Listing No. 97.036; Grant period – Fiscal Year Ended September 30, 2024 Repeat Finding – Fiscal Year 2023 Audit Finding #2023-005 Criteria HUD’s Real Estate Assessment Center (REAC) requires receipt of the Unaudited Financial Data Schedule within two months of a public housing agency’s fiscal year-end. Condition and Perspective The Authority did not submit its Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end. The Authority submitted its Unaudited Financial Data on December 19, 2024, after the two-month submission deadline. Cause Delays with its fiscal year-end federal reporting process. Effect Noncompliance with REAC (federal) reporting requirements. Questioned Costs – N/A Recommendation We recommend that the Authority complete and submit its Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end. Management’s Response The Authority will complete and submit its Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end. Erial Branch, Executive Director, has assumed the responsibility of assuring completion and submission of the Authority’s Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end, and expects this instance of noncompliance to be resolved by November 30, 2025.