FAC Explorer

Audit 408949

FY End
2025-12-31
Total Expended
$2.49M
Findings
2
Programs
2
Organization: TOWN OF DUSON TOWN HALL (LA)
Year: 2025 Accepted: 2026-08-12
Auditor: KOLDER SLAVEN & COMPANY

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1226264 2025-003 Material Weakness Yes AB
1226265 2025-004 Material Weakness Yes AB

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $2.28M Yes 0
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $133,139 Yes 0

Contacts

Name Title Type
QXM6TDVBN6X8 Karen Laviolette Auditee
3378736754 Brad Kolder Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Town of Duson (Town) under programs of the federal government for the year ended December 31, 2025. The information in this schedule is presented in accordance with the requirement of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Town, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Town.
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 Town's basic financial statements for the year ended December 31, 2025. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain tpes of expenditures are not allowable or are limited as to reimbursement.
The Town has elected not to use the 15 percent de minimis indirect cost rate allowed under Uniform Guidance.

Finding Details

Finding 2025-003
Criteria In accordance with 31 CFR Sections 35.4(c), the Town should provide an annual report detailing the accounting for the use of the federal award program funds. In addition, the report should be completed and submitted by April 30th of the folllowing year. Condition The Town's annual report did not reconcile with the amounts recorded in its general ledger. Cause The Town does not have adequate controls and procedures over reporting. Effect The Town's annual report did not reconcile to the total amount expended. Recommendation The Town should review their established policies and procedures and make any necessary changes to ensure an effective control environment. Management's Corrective Action Plan The Town will review their established policies and procedures and make any necessary changes to ensure an effective control environment.
Finding 2025-004
Criteria In accordance with 31 CFR Sections 35.4(c), the Town should provide an annual report detailing the accounting for the use of the federal award program funds. In addition, the report should be completed and submitted by April 30th of the folllowing year. Condition The Town's annual report did not reconcile with the amounts recorded in its general ledger. Cause The Town does not have adequate controls and procedures over reporting. Effect The Town's annual report did not reconcile to the total amount expended. Recommendation The Town should review their established policies and procedures and make any necessary changes to ensure an effective control environment. Management's Corrective Action Plan The Town will review their established policies and procedures and make any necessary changes to ensure an effective control environment.