FAC Explorer

Audit 391806

FY End
2024-12-31
Total Expended
$1.17M
Findings
1
Programs
1
Organization: Recreation & Park Commission for Parish of East Baton Rouge (LA)
Year: 2024 Accepted: 2026-03-13
Auditor: EISNERAMPER

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1179403 2024-008 Material Weakness Yes ABFGI

Programs

ALN Program Spent Major Findings
20.205 HIGHWAY PLANNING AND CONSTRUCTION $1.17M Yes 1

Contacts

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

Notes to SEFA

During the year ended December 31, 2024, the Commission did not pass through any federal funding to subrecipients.
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 $ 1,173,511 Plus non-federal grant revenue 296,953 Total restricted grants-in-aid per financial statements $ 1,470,464

Finding Details

Finding 2024-008
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: Yes. View of Responsible Official: A written SOP was 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.