Audit 353928

Criteria Costs charged to federal grant programs must follow the Uniform Guidance when determining if a cost is allowable under the program. One of the requirements is that a cost can only be funded by one program. Condition The Town requested reimbursement for costs related to its water improvement project from the Coronavirus State and Local Fiscal Recovery Funds that were already requested for reimbursement from the State of Louisiana's Water Sector Program and Delta Regional Authority Funds The Town did not have proper controls in place to ensure that expenditure was not paid by multiple federal programs. The Town utilized federal funds to pay for expenditures that had already been requested for reimbursement from other federal programs. Context A sample of 10 disbursements were selected for audit from a population of 10 disbursements. The test found that four disbursements had already been charged to other federal programs. It was determined that $656,432 was charged to other federal programs and are considered questioned costs. Recommendation The Town should implement policies and procedures to ensure that expenditures are not charged to multiple federal programs. Views of Responsible Officials and Planned Corrective Action The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.

Criteria Costs charged to federal grant programs must follow the Uniform Guidance when determining if a cost is allowable under the program. One of the requirements is that a cost can only be funded by one program. Condition The Town requested reimbursement for costs related to its water improvement project from the Delta Area Economic Development Program that were already requested for reimbursement from the State of Louisiana's Water Sector Program. The Town did not have proper controls in place to ensure that expenditures were not paid by multiple federal programs. The Town utilized federal funds to pay for expenditures that had already been requested for reimbursement from other federal programs. Context A sample of 1 0 disbursements were selected for audit from a population of 1 0 disbursements. The test found that one disbursement had already been charged to another federal program. It was determined that $120,532 was charged to another federal program and is considered questioned costs. Recommendation The Town should implement policies and procedures to ensure that expenditures are not charged to multiple federal programs. Views of Responsible Officials and Planned Corrective Action The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.

Criteria Costs charged to federal grant programs must follow the Uniform Guidance when determining if a cost is allowable under the program. One of the requirements is that a cost can only be funded by one program. Condition The Town requested reimbursement for costs related to its water improvement project from the Coronavirus State and Local Fiscal Recovery Funds that were already requested for reimbursement from the State of Louisiana's Water Sector Program and Delta Regional Authority Funds The Town did not have proper controls in place to ensure that expenditure was not paid by multiple federal programs. The Town utilized federal funds to pay for expenditures that had already been requested for reimbursement from other federal programs. Context A sample of 10 disbursements were selected for audit from a population of 10 disbursements. The test found that four disbursements had already been charged to other federal programs. It was determined that $656,432 was charged to other federal programs and are considered questioned costs. Recommendation The Town should implement policies and procedures to ensure that expenditures are not charged to multiple federal programs. Views of Responsible Officials and Planned Corrective Action The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.

Criteria Costs charged to federal grant programs must follow the Uniform Guidance when determining if a cost is allowable under the program. One of the requirements is that a cost can only be funded by one program. Condition The Town requested reimbursement for costs related to its water improvement project from the Delta Area Economic Development Program that were already requested for reimbursement from the State of Louisiana's Water Sector Program. The Town did not have proper controls in place to ensure that expenditures were not paid by multiple federal programs. The Town utilized federal funds to pay for expenditures that had already been requested for reimbursement from other federal programs. Context A sample of 1 0 disbursements were selected for audit from a population of 1 0 disbursements. The test found that one disbursement had already been charged to another federal program. It was determined that $120,532 was charged to another federal program and is considered questioned costs. Recommendation The Town should implement policies and procedures to ensure that expenditures are not charged to multiple federal programs. Views of Responsible Officials and Planned Corrective Action The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.

Criteria Costs charged to federal grant programs must follow the Uniform Guidance when determining if a cost is allowable under the program. One of the requirements is that a cost can only be funded by one program. Condition The Town requested reimbursement for costs related to its water improvement project from the Coronavirus State and Local Fiscal Recovery Funds that were already requested for reimbursement from the State of Louisiana's Water Sector Program and Delta Regional Authority Funds The Town did not have proper controls in place to ensure that expenditure was not paid by multiple federal programs. The Town utilized federal funds to pay for expenditures that had already been requested for reimbursement from other federal programs. Context A sample of 10 disbursements were selected for audit from a population of 10 disbursements. The test found that four disbursements had already been charged to other federal programs. It was determined that $656,432 was charged to other federal programs and are considered questioned costs. Recommendation The Town should implement policies and procedures to ensure that expenditures are not charged to multiple federal programs. Views of Responsible Officials and Planned Corrective Action The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.

Criteria Costs charged to federal grant programs must follow the Uniform Guidance when determining if a cost is allowable under the program. One of the requirements is that a cost can only be funded by one program. Condition The Town requested reimbursement for costs related to its water improvement project from the Delta Area Economic Development Program that were already requested for reimbursement from the State of Louisiana's Water Sector Program. The Town did not have proper controls in place to ensure that expenditures were not paid by multiple federal programs. The Town utilized federal funds to pay for expenditures that had already been requested for reimbursement from other federal programs. Context A sample of 1 0 disbursements were selected for audit from a population of 1 0 disbursements. The test found that one disbursement had already been charged to another federal program. It was determined that $120,532 was charged to another federal program and is considered questioned costs. Recommendation The Town should implement policies and procedures to ensure that expenditures are not charged to multiple federal programs. Views of Responsible Officials and Planned Corrective Action The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.

Criteria Costs charged to federal grant programs must follow the Uniform Guidance when determining if a cost is allowable under the program. One of the requirements is that a cost can only be funded by one program. Condition The Town requested reimbursement for costs related to its water improvement project from the Coronavirus State and Local Fiscal Recovery Funds that were already requested for reimbursement from the State of Louisiana's Water Sector Program and Delta Regional Authority Funds The Town did not have proper controls in place to ensure that expenditure was not paid by multiple federal programs. The Town utilized federal funds to pay for expenditures that had already been requested for reimbursement from other federal programs. Context A sample of 10 disbursements were selected for audit from a population of 10 disbursements. The test found that four disbursements had already been charged to other federal programs. It was determined that $656,432 was charged to other federal programs and are considered questioned costs. Recommendation The Town should implement policies and procedures to ensure that expenditures are not charged to multiple federal programs. Views of Responsible Officials and Planned Corrective Action The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.

Criteria Costs charged to federal grant programs must follow the Uniform Guidance when determining if a cost is allowable under the program. One of the requirements is that a cost can only be funded by one program. Condition The Town requested reimbursement for costs related to its water improvement project from the Delta Area Economic Development Program that were already requested for reimbursement from the State of Louisiana's Water Sector Program. The Town did not have proper controls in place to ensure that expenditures were not paid by multiple federal programs. The Town utilized federal funds to pay for expenditures that had already been requested for reimbursement from other federal programs. Context A sample of 1 0 disbursements were selected for audit from a population of 1 0 disbursements. The test found that one disbursement had already been charged to another federal program. It was determined that $120,532 was charged to another federal program and is considered questioned costs. Recommendation The Town should implement policies and procedures to ensure that expenditures are not charged to multiple federal programs. Views of Responsible Officials and Planned Corrective Action The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.

Criteria Costs charged to federal grant programs must follow the Uniform Guidance when determining if a cost is allowable under the program. One of the requirements is that a cost can only be funded by one program. Condition The Town requested reimbursement for costs related to its water improvement project from the Coronavirus State and Local Fiscal Recovery Funds that were already requested for reimbursement from the State of Louisiana's Water Sector Program and Delta Regional Authority Funds The Town did not have proper controls in place to ensure that expenditure was not paid by multiple federal programs. The Town utilized federal funds to pay for expenditures that had already been requested for reimbursement from other federal programs. Context A sample of 10 disbursements were selected for audit from a population of 10 disbursements. The test found that four disbursements had already been charged to other federal programs. It was determined that $656,432 was charged to other federal programs and are considered questioned costs. Recommendation The Town should implement policies and procedures to ensure that expenditures are not charged to multiple federal programs. Views of Responsible Officials and Planned Corrective Action The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.

Criteria Costs charged to federal grant programs must follow the Uniform Guidance when determining if a cost is allowable under the program. One of the requirements is that a cost can only be funded by one program. Condition The Town requested reimbursement for costs related to its water improvement project from the Delta Area Economic Development Program that were already requested for reimbursement from the State of Louisiana's Water Sector Program. The Town did not have proper controls in place to ensure that expenditures were not paid by multiple federal programs. The Town utilized federal funds to pay for expenditures that had already been requested for reimbursement from other federal programs. Context A sample of 1 0 disbursements were selected for audit from a population of 1 0 disbursements. The test found that one disbursement had already been charged to another federal program. It was determined that $120,532 was charged to another federal program and is considered questioned costs. Recommendation The Town should implement policies and procedures to ensure that expenditures are not charged to multiple federal programs. Views of Responsible Officials and Planned Corrective Action The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.

Criteria Costs charged to federal grant programs must follow the Uniform Guidance when determining if a cost is allowable under the program. One of the requirements is that a cost can only be funded by one program. Condition The Town requested reimbursement for costs related to its water improvement project from the Coronavirus State and Local Fiscal Recovery Funds that were already requested for reimbursement from the State of Louisiana's Water Sector Program and Delta Regional Authority Funds The Town did not have proper controls in place to ensure that expenditure was not paid by multiple federal programs. The Town utilized federal funds to pay for expenditures that had already been requested for reimbursement from other federal programs. Context A sample of 10 disbursements were selected for audit from a population of 10 disbursements. The test found that four disbursements had already been charged to other federal programs. It was determined that $656,432 was charged to other federal programs and are considered questioned costs. Recommendation The Town should implement policies and procedures to ensure that expenditures are not charged to multiple federal programs. Views of Responsible Officials and Planned Corrective Action The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.

Criteria Costs charged to federal grant programs must follow the Uniform Guidance when determining if a cost is allowable under the program. One of the requirements is that a cost can only be funded by one program. Condition The Town requested reimbursement for costs related to its water improvement project from the Delta Area Economic Development Program that were already requested for reimbursement from the State of Louisiana's Water Sector Program. The Town did not have proper controls in place to ensure that expenditures were not paid by multiple federal programs. The Town utilized federal funds to pay for expenditures that had already been requested for reimbursement from other federal programs. Context A sample of 1 0 disbursements were selected for audit from a population of 1 0 disbursements. The test found that one disbursement had already been charged to another federal program. It was determined that $120,532 was charged to another federal program and is considered questioned costs. Recommendation The Town should implement policies and procedures to ensure that expenditures are not charged to multiple federal programs. Views of Responsible Officials and Planned Corrective Action The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.