Audit 413925

2025-004 - Absence of Written Standards of Conduct – Significant Deficiency Federal Agency: Environmental Protection Agency Federal Program: Climate Pollution Reduction Grants Assistance Listing Number: 66.046 Pass-through Entity: City of New Orleans Award Identification Number: K25-486, BRASS No. 7241 Criteria 2 CFR 200.318(c)(1) requires a non-Federal entity to maintain written standards of conduct covering conflicts of interest and governing the actions of employees engaged in the selection, award, and administration of contracts. Condition The Organization had not adopted written standards of conduct addressing conflicts of interest and employee conduct requirements applicable to federal awards. Cause Management had not formally developed and adopted standards of conduct meeting Uniform Guidance requirements. Effect Without written standards of conduct, the Organization may be unable to demonstrate compliance with federal conflict-of-interest and ethical conduct requirements. Recommendation Management should adopt written standards of conduct that address conflicts of interest and other ethical requirements applicable to federal awards and communicate those standards to employees, officers, and governing board members. Views of Responsible Official and Planned Corrective Actions Management agrees with the finding. The Organization will develop and adopt written standards of conduct addressing conflicts of interest and other ethical requirements applicable to federal awards and will communicate those standards to employees and Board members. Questioned Costs None.

2025-005 - Noncompliance with Required Project Deliverable Timeline – Significant Deficiency Federal Agency: Environmental Protection Agency Federal Program: Climate Pollution Reduction Grants (CPRG) Assistance Listing Number: 66.046 Pass-through Entity: City of New Orleans Award Identification Number: K25-486, BRASS No. 7241 Criteria The Cooperative Endeavor Agreement requires Blue Krewe to complete specified project deliverables within established performance periods. The Year 1 deliverables include installation of rooftop solar during the period October 11, 2024 through October 10, 2025. Condition Blue Krewe did not complete the required rooftop solar installation within the established Year 1 performance period. Management represented that it has remained in communication with the City regarding the status of the project and that no concerns have been raised by the City; however, written documentation from the City approving the delay was not available. Cause The rooftop solar installation was not completed within the timeframe established by the Cooperative Endeavor Agreement. Effect Failure to complete required project deliverables within established timelines results in noncompliance with the terms of the Cooperative Endeavor Agreement and could affect the Organization’s ability to demonstrate compliance with the requirements of the federal award. Recommendation Management should obtain written documentation from the City regarding revised project timelines or other modifications to required deliverables and maintain documentation supporting the City’s approval of changes to established performance requirements. Views of Responsible Official and Planned Corrective Actions Management acknowledges that the rooftop solar installation was not completed within the original Year 1 performance period. Management has been communicating with the City regarding the project and will continue to coordinate with the City regarding completion of the required deliverable and obtain and retain written documentation of any approved changes to the project timeline. Questioned Costs None.