Audit 377983

2025-002 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (“SEFA”) Criteria: Internal controls should be designed to capture the City’s federal expenditures in order to ensure that an accurate Schedule of Expenditures of Federal Awards (“SEFA”) can be prepared. Condition: Uniform Guidance section 200.510 requires the auditee to prepare a SEFA. A complete and accurate SEFA was not provided to us. Cause: The records were not maintained in a manner which allowed the SEFA to be prepared in an efficient manner to ensure accuracy and completeness. Questioned Costs: None. Effect: The SEFA is used by the auditor to determine which federal programs are to be audited as major programs and to accurately report expenditures to the federal government and granting agencies. Major programs may not be properly identified in accordance with the Uniform Guidance. Recommendation: All information should be included on the SEFA by employees familiar with the grant awards. The general ledger should be categorized by federal programs/program year in order to capture the correct expenditures by programs. A review should be performed by someone other than the preparer for accuracy and completeness. Identification of a repeat finding: This is a similar finding from the previous audit, 2024-003. View of Responsible Official: Management concurs with the finding. Controls relating to the preparation of the SEFA will be designed to capture the City’s federal expenditures in order to properly prepare the SEFA.

2025-003 TIMELY SUBMISSION OF REPORTS United States Department of the Treasury COVID-19 – Coronavirus State and Local Fiscal Recovery Funds (Federal Assistance Listing No. 21.027) Criteria: The United States Department of the Treasury promulgated compliance and reporting guidance on the Coronavirus State and Local Fiscal Recovery Funds (“CSLFRF”). All recipients are required to submit project and expenditure reports. Metropolitan cities and parishes with a population below 250,000 residents that are allocated less than $10 million in CSLFRF funding are required to submit annual project and expenditure reports by April 30, 2024 for the period of April 1, 2023, through March 31, 2024. Internal controls should be designed to ensure timely submission of the annual project and expenditure report. Condition: The City submitted its annual project and expenditure report which was due on April 30, 2025, on May 22, 2025. Cause: The City does not have policies and procedures in place to ensure timely submission and compliance with federal reporting requirements. Questioned Costs: None. Effect: The City failed to timely submit its annual project and expenditure report. Recommendation: The City should implement policies and procedures that ensure the proper procedures are followed to ensure compliance with federal reporting requirements. Identification of a repeat finding: This is a repeat finding from the previous audit, 2023-006. View of Responsible Official: Management concurs with the finding.