Audit 398201

2025-003 – Written Policies Year Initially Occurring: 2025 CONDITION: The Town does not have certain written policies required by the Uniform Guidance. CRITERIA: 2 CFR 200.302 (b) (6) states, in part, “written procedures to implement the requirements of section 200.305” and (7) states, in part, "Written procedures for determining the allowability of costs…” CAUSE: The condition results from the failure to design and implement policies and procedures which are in accordance with the Uniform Administrative Requirements. EFFECT: The Town is not in compliance with the Uniform Administrative Requirements. RECOMMENDATION: We recommend that the Town adopt written policies required under the Uniform Guidance.

2025-004 Citizen Participation Year Initially Occurring: 2025 CONDITION: The publication notifying citizens of the availability and phone numbers of the TDD or equally effective method for communicating with the hearing impaired could not be obtained. CRITERIA: Louisiana Community Development Block Grant (LCDBG) 2023 Grantee Handbook; Visual and Hearing Impairments, states in part “The Grantee must have a policy indicating the use of the relay system by the Grantee and publish the telephone numbers in the newspaper within six months of the date of the “Authorization to Incur Costs.” Also, 24 CFR 8.54 Notices, (c) states “The recipient shall ensure that members of the population eligible to be served or likely to be affected directly by a federally assisted program who have visual or hearing impairments are provided with the information necessary to understand and participate in the program. Methods for ensuring participation include, but are not limited to, qualified sign language and oral interpreters, readers, or the use of taped and braille materials.” CAUSE: Failure to provide the public notice. EFFECT: The Town may not be compliant with the LCDBG 2023 Handbook. RECOMMENDATION: We recommend that the Town implement policies and procedures to comply with LCDBG requirements.