FAC Explorer

Audit 42274

FY End
2022-06-30
Total Expended
$2.24M
Findings
4
Programs
5
Organization: City of Donaldsonville (LA)
Year: 2022 Accepted: 2023-01-17
Auditor: Postlethwaite & Netterville Apac

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
49598 2022-007 Material Weakness Yes P
49599 2022-008 Material Weakness Yes BI
626040 2022-007 Material Weakness Yes P
626041 2022-008 Material Weakness Yes BI

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.26M Yes 2
14.871 Section 8 Housing Choice Vouchers $560,967 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $388,876 - 0
15.904 Historic Preservation Fund Grants-in-Aid $20,132 - 0
97.044 Assistance to Firefighters Grant $7,826 - 0

Contacts

Name Title Type
G3MCG1K8FQM6 Sandra Williams Auditee
2254734247 Don McLean Auditor
No contacts on file

Notes to SEFA

Title: Reconciliation of Federal Expenditures Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of Donaldsonville, Louisiana, and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements 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 operation of the City of Donaldsonville, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the City of Donaldsonville. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Federal assistance expended as reported on Schedule of Expenditures of Federal Awards $2,236,046. Add: revenues accrued for FEMA PWs obligated after year end $493,973. Less: expenditures incurred in current year not yet reimbursed Section 8 Housing Choice Vouchers $(10,784). Add: state revenues and local grant revenues reported as grant revenues $1,073,749. Total intergovernmental revenues $3,792,984. Intergovernmental revenues as reported on the financial statements: Governmental Funds $2,244,725; Proprietary Funds $1,548,259.
Title: Clean Water State Revolving Loan Cluster Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of Donaldsonville, Louisiana, and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements 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 operation of the City of Donaldsonville, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the City of Donaldsonville. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The City of Donaldsonville, Louisiana, received loan assistance for the following program: Outstanding Balance as of June 30, 2022 Capitalization Grants for Clean Water State Revolving Funds $6,151,169. Less: Source of funds - State or Repayment Funds $(4,464,442). Federal Portion of Loan Federal Assistance Listing Number 66.458 $1,686,727. New Loans Made During the Year Ended June 30, 2022 Capitalization Grants for Clean Water State Revolving Funds $0. Less: Source of funds - State or Repayment Funds $(0). Federal Portion of Loan Federal Assistance Listing Number 66.458 $0.

Finding Details

Finding 2022-007
SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2022-007 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) Criteria: Internal controls should be designed to capture the City?s federal expenditures in order to ensure that an accurate Schedule of Expenditures of Federal Awards (SEFA) can be prepared. Condition: Uniform Guidance section 200.510 requires the auditee to prepare a SEFA. A compete and accurate SEFA was not provided to us. Cause: The records were not maintained in a manner which allowed the SEFA to be prepared in an efficient manner to ensure accuracy and completeness. Questioned Costs: None Effect: The SEFA is used by the auditor to determine which federal programs are to be audited as major programs and to accurately report expenditures to the federal government and granting agencies. Major programs may not be properly identified in accordance with the Uniform Guidance.
Finding 2022-008
SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2022-008 ENHANCEMENT OF POLICIES AND PROCEDURES FOR FEDERAL AWARDS Criteria: The Uniform Guidance administrative requirements and cost principles apply to federal funding awards on or after December 26, 2014. 2 CFR 200, Subpart D ? Post Federal Award Requirements and Subpart E ? Cost Principles of the Uniform Guidance require specific written policies and internal controls relative to federal awards. Condition: The written policies and procedures of the City do not directly address all of the requirements under the Uniform Guidance for federal programs as it relates to allowable costs and procurement. Additionally, the City does not have controls in place to ensure accurate and timely reporting of federal awards nor are there controls in place to monitor if vendors have been suspended or debarred. Cause: The City has not taken appropriate steps to formalize policies and procedures relating to the requirements established under Uniform Guidance for compliance with allowable costs and procurement. The City has also failed to implement controls over reporting and the monitoring of vendors. Questioned Costs: None Effect: The City is susceptible to a higher risk of non-compliance with federal awarding requirements as they relate to allowable costs, procurement, reporting, and suspension and debarment.
Finding 2022-007
SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2022-007 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) Criteria: Internal controls should be designed to capture the City?s federal expenditures in order to ensure that an accurate Schedule of Expenditures of Federal Awards (SEFA) can be prepared. Condition: Uniform Guidance section 200.510 requires the auditee to prepare a SEFA. A compete and accurate SEFA was not provided to us. Cause: The records were not maintained in a manner which allowed the SEFA to be prepared in an efficient manner to ensure accuracy and completeness. Questioned Costs: None Effect: The SEFA is used by the auditor to determine which federal programs are to be audited as major programs and to accurately report expenditures to the federal government and granting agencies. Major programs may not be properly identified in accordance with the Uniform Guidance.
Finding 2022-008
SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2022-008 ENHANCEMENT OF POLICIES AND PROCEDURES FOR FEDERAL AWARDS Criteria: The Uniform Guidance administrative requirements and cost principles apply to federal funding awards on or after December 26, 2014. 2 CFR 200, Subpart D ? Post Federal Award Requirements and Subpart E ? Cost Principles of the Uniform Guidance require specific written policies and internal controls relative to federal awards. Condition: The written policies and procedures of the City do not directly address all of the requirements under the Uniform Guidance for federal programs as it relates to allowable costs and procurement. Additionally, the City does not have controls in place to ensure accurate and timely reporting of federal awards nor are there controls in place to monitor if vendors have been suspended or debarred. Cause: The City has not taken appropriate steps to formalize policies and procedures relating to the requirements established under Uniform Guidance for compliance with allowable costs and procurement. The City has also failed to implement controls over reporting and the monitoring of vendors. Questioned Costs: None Effect: The City is susceptible to a higher risk of non-compliance with federal awarding requirements as they relate to allowable costs, procurement, reporting, and suspension and debarment.