Audit 359115

FY End

2024-12-31

Total Expended

$2.54M

Findings

4

Programs

2

Organization: Ouachita Multi-Purpose Community Action Program, Inc. (LA)

Year: 2024 Accepted: 2025-06-18

Auditor: Johnson Perry Roussel & Cuthbert LLP

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
565220	2024-001	Significant Deficiency	-	E
565221	2024-002	Significant Deficiency	Yes	C
1141662	2024-001	Significant Deficiency	-	E
1141663	2024-002	Significant Deficiency	Yes	C

ALN	Program	Spent	Major	Findings
93.568	Low-Income Home Energy Assistance	$1.87M	Yes	2
93.569	Community Services Block Grant	$672,167	-	0

Contacts

Name	Title	Type
CME4CKQ76934	Gerray Allen	Auditee
3183227151	Jay Cuthbert	Auditor
No contacts on file

Notes to SEFA

Title: 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 allowable or are limited as to reimbursement. Ouachita Multi-Purpose Community Action Program, Inc. has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Ouachita Multi-Purpose Community Action Program, Inc. has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal award activity of Ouachita Multi-Purpose Community Action Program, Inc., and is presented on the accrual basis of accounting. 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 Ouachita Multi-Purpose Community Action Program, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Ouachita Multi-Purpose Community Action Program, Inc.

Title: Summary of Significant Accounting Policies 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 allowable or are limited as to reimbursement. Ouachita Multi-Purpose Community Action Program, Inc. has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Ouachita Multi-Purpose Community Action Program, Inc. has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. 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 allowable or are limited as to reimbursement. Ouachita Multi-Purpose Community Action Program, Inc. does no utilize an indirect cost rate.

Title: 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 allowable or are limited as to reimbursement. Ouachita Multi-Purpose Community Action Program, Inc. has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Ouachita Multi-Purpose Community Action Program, Inc. has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Ouachita Multi-Purpose Community Action Program, Inc. did not provide federal awards to subrecipients.

Finding Details

Finding 2024-001

Criteria:All clients’ applications for assistance should be approved by a supervisor. Condition:In two of sixty client files reviewed the clients application was not approved by a management level employee. Cause:Oversight in monitoring clients. Effect: Client applications may be incompleted or contain errors. Other Information: Two of sixty client applications tested were not approved. Recommendation: Management should develop policies and procedures to ensure all client applications are approved by at least a management level employee prior to granting the client an award. Reply: Management agrees with this finding and will develop policies and procedures to ensure all client application are approved prior to granting the client an award.

Finding 2024-002

Criteria:The LIHEAP Agency Invoice Reports are used to monitor the cash management of the LIHEAP grant and should have verification that the reports are reviewed and approved prior to submission. Condition:There was no verification of the approval on the LIHEAP Agency Invoice Reports. Cause: Lack of oversight in monitoring the LIHEAP Agency Invoice Reports.Effect: Reports submitted could contain errors if not properly reviewed. Questioned Costs:None Other Information: Five of seven reports tested were not approved. Recommendation: Management should document the approval process by having the reviewer sign each weekly report. Reply: Management agrees that the LIHEAP Agency Invoice Reports did not contain documentation of approval and will review its approval process to ensure all future reports are reviewed and marked as approved.

Finding 2024-001

Criteria:All clients’ applications for assistance should be approved by a supervisor. Condition:In two of sixty client files reviewed the clients application was not approved by a management level employee. Cause:Oversight in monitoring clients. Effect: Client applications may be incompleted or contain errors. Other Information: Two of sixty client applications tested were not approved. Recommendation: Management should develop policies and procedures to ensure all client applications are approved by at least a management level employee prior to granting the client an award. Reply: Management agrees with this finding and will develop policies and procedures to ensure all client application are approved prior to granting the client an award.

Finding 2024-002

Criteria:The LIHEAP Agency Invoice Reports are used to monitor the cash management of the LIHEAP grant and should have verification that the reports are reviewed and approved prior to submission. Condition:There was no verification of the approval on the LIHEAP Agency Invoice Reports. Cause: Lack of oversight in monitoring the LIHEAP Agency Invoice Reports.Effect: Reports submitted could contain errors if not properly reviewed. Questioned Costs:None Other Information: Five of seven reports tested were not approved. Recommendation: Management should document the approval process by having the reviewer sign each weekly report. Reply: Management agrees that the LIHEAP Agency Invoice Reports did not contain documentation of approval and will review its approval process to ensure all future reports are reviewed and marked as approved.