Audit 364551

FY End

2023-12-31

Total Expended

$2.05M

Findings

2

Programs

2

Organization: Recreation & Park Commission for Parish of East Baton Rouge (LA)

Year: 2023 Accepted: 2025-08-19

Auditor: Eisneramper

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
573888	2023-009	Significant Deficiency	-	ABFGI
1150330	2023-009	Significant Deficiency	-	ABFGI

ALN	Program	Spent	Major	Findings
20.205	Highway Planning and Construction	$1.56M	Yes	1
97.036	Disaster Grants - Public Assistance (presidentially Declared Disasters)	$488,359	-	0

Contacts

Name	Title	Type
SEW4N6NT34A6	Rhonda Williams	Auditee
2252729200	Rodney Combs	Auditor
No contacts on file

Notes to SEFA

Title: Amounts Passed Through to Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Recreation and Park Commission for the Parish of East Baton Rouge (the Commission) and is presented on the modified 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: During the year ended December 31, 2023, the Commission did not elect to use the 10% de minimis cost rate as covered in §200.414 of the Uniform Guidance. During the year ended December 31, 2023, the Commission did not pass through any federal funding to subrecipients.

Title: Reconciliation to the Basic Financial Statements Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Recreation and Park Commission for the Parish of East Baton Rouge (the Commission) and is presented on the modified 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: During the year ended December 31, 2023, the Commission did not elect to use the 10% de minimis cost rate as covered in §200.414 of the Uniform Guidance. The federal grant expenditures are reported within the various expenditure categories of the appropriate funds and are not readily distinguishable to the Schedule of Expenditures of Federal Awards. However, revenue is generally recorded for these grants in an amount equal to allowable costs incurred and therefore the following reconciliation to reported federal grant revenue is provided: Total expenditures per SEFA $ 2,052,202 Plus non-federal grant revenue 241,701 Total restricted grants-in-aid per financial statements $ 2,293,903

Finding Details

Finding 2023-009

Criteria: The Uniform Guidance requires written policies and procedures documenting how the organization determines and complies with the applicable compliance requirements. Condition: BREC does not currently maintain written policies and procedures for determining and documenting the applicable compliance requirements in accordance with 2 CFR 200.318-326. Questioned Costs: None. Cause: Written policies and procedures for the applicable compliance requirements have not been developed. Effect: Written policies and procedures over the applicable compliance requirements are not available to guide staff responsible for federal expenditures. Recommendation: We recommend that BREC develop written policies and procedures for determining and documenting the applicable compliance requirements under the Uniform Guidance. Repeat Finding: No. View of Responsible Official: While BREC currently does not have any federal expenses identified as unallowable costs applicable to this finding, a written SOP was recently developed for determining allowable costs and procurement requirements in accordance with the applicable CFR to guide key finance staff with responsibility for federally eligible expenditures.

Finding 2023-009

Criteria: The Uniform Guidance requires written policies and procedures documenting how the organization determines and complies with the applicable compliance requirements. Condition: BREC does not currently maintain written policies and procedures for determining and documenting the applicable compliance requirements in accordance with 2 CFR 200.318-326. Questioned Costs: None. Cause: Written policies and procedures for the applicable compliance requirements have not been developed. Effect: Written policies and procedures over the applicable compliance requirements are not available to guide staff responsible for federal expenditures. Recommendation: We recommend that BREC develop written policies and procedures for determining and documenting the applicable compliance requirements under the Uniform Guidance. Repeat Finding: No. View of Responsible Official: While BREC currently does not have any federal expenses identified as unallowable costs applicable to this finding, a written SOP was recently developed for determining allowable costs and procurement requirements in accordance with the applicable CFR to guide key finance staff with responsibility for federally eligible expenditures.