FAC Explorer

Audit 37940

FY End
2022-12-31
Total Expended
$2.62M
Findings
2
Programs
6
Organization: Avoyelles Parish Police Jury (LA)
Year: 2022 Accepted: 2023-07-10
Auditor: Kolder Slaven and Company LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
39798 2022-005 Significant Deficiency - B
616240 2022-005 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.34M Yes 1
14.871 Section 8 Housing Choice Vouchers $894,989 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $265,637 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $79,477 - 0
97.067 Homeland Security Grant Program $39,364 - 0
15.226 Payments in Lieu of Taxes $1,587 - 0

Contacts

Name Title Type
RUXUNLT7LUS6 Jamey Wiley Auditee
3182539208 Nicholas Fowlkes Auditor
No contacts on file

Notes to SEFA

Title: Department of the Treasury - Coronavirus State and Local Recovery Funds - 2 Accounting Policies: Expenditures reported on the accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the Police Jurys financial statements. Such expenditures are recognized following the principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. For the year ended December 31, 2022, a total of $3,898,751 in grant funding was received from the Department of Treasury Coronavirus State and Local Fiscal Recovery Fund. Of the total funding received, $1,335,183 was expended and is reported on the current year SEFA. The balance of these grant funds and the remaining ARPA funds received in the prior year of, $6,176,310, was recorded as unearned revenue at year end and will be recognized as income, as well as reported as expenditures on the SEFA, in a future period.

Finding Details

Finding 2022-005
COMPLIANCE REQUIREMENTS: Allowable Cost/Cost Principles FEDERAL AGENCY: United States Department of TreasuryCoronavirus State and Local Fiscal Recover Funds ? Assistance Listing#21.027 QUESTIONED COSTS: $127,318 CONDITION: The Police Jury awarded premium pay to eligible workers in FY 21 and FY 22. Total premium pay payments made to select eligible workers exceeded $25,000. CRITERIA: Federal regulations (2 CFR 200.303) require non-federal entities receiving federal awards establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. CAUSE: Due to a misinterpretation of the interim rules, the Police Jury believed that the $25,000 cap on payments to a single eligible worker applied to each round of payments and not to total payments. EFFECT: The misinterpretation of the interim rules resulted in certain eligible workers receiving premium pay payments in excess of $25,000 during the applicable time period. CONTEXT: Eighteen employees were identified as eligible workers and were deemed qualified to receive premium pay. These eligible workers received premium pay payments in FY 21 and FY 22, resulting in eight employees receiving total payments which exceeded $25,000. RECOMMENDATION: Procedures should be established to ensure that all grant award rules and regulations are interpreted correctly and followed. VIEWS OF RESPONSIBLE OFFICIALS: See corrective action plan for current audit findings.
Finding 2022-005
COMPLIANCE REQUIREMENTS: Allowable Cost/Cost Principles FEDERAL AGENCY: United States Department of TreasuryCoronavirus State and Local Fiscal Recover Funds ? Assistance Listing#21.027 QUESTIONED COSTS: $127,318 CONDITION: The Police Jury awarded premium pay to eligible workers in FY 21 and FY 22. Total premium pay payments made to select eligible workers exceeded $25,000. CRITERIA: Federal regulations (2 CFR 200.303) require non-federal entities receiving federal awards establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. CAUSE: Due to a misinterpretation of the interim rules, the Police Jury believed that the $25,000 cap on payments to a single eligible worker applied to each round of payments and not to total payments. EFFECT: The misinterpretation of the interim rules resulted in certain eligible workers receiving premium pay payments in excess of $25,000 during the applicable time period. CONTEXT: Eighteen employees were identified as eligible workers and were deemed qualified to receive premium pay. These eligible workers received premium pay payments in FY 21 and FY 22, resulting in eight employees receiving total payments which exceeded $25,000. RECOMMENDATION: Procedures should be established to ensure that all grant award rules and regulations are interpreted correctly and followed. VIEWS OF RESPONSIBLE OFFICIALS: See corrective action plan for current audit findings.