FAC Explorer

Audit 42891

FY End
2022-12-31
Total Expended
$4.55M
Findings
2
Programs
8
Organization: Desoto Parish Police Jury (LA)
Year: 2022 Accepted: 2023-07-05
Auditor: Thomas Cunningham Broadway & Todtenbier CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
40100 2022-003 - - N
616542 2022-003 - - N

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.74M Yes 0
14.871 Section 8 Housing Choice Vouchers $1.03M Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $570,837 - 0
93.568 Low-Income Home Energy Assistance $480,362 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $234,460 - 0
81.042 Weatherization Assistance for Low-Income Persons $182,139 - 0
93.569 Community Services Block Grant $60,839 - 0
14.231 Emergency Solutions Grant Program $7,820 - 0

Contacts

Name Title Type
ED75JYNWCKA6 Liliana Garcia Auditee
3188720738 Jennifer Hawkins Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE A BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards (SEFA) includes the federal grant activity of the Police Jury under programs of the federal government for the year ended December 31, 2022. The information in this SEFA 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 SEFA presents only a selected portion of the operations of the Police Jury, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Police Jury.NOTE B SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures reported on the SEFA are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and/or OMB Circular A-122, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-003
2022-003 Low-Income Housing Assistance Program Tenant Files Criteria - The Police Jury?s Section 8 administrative plan requires the Family Report to have a signature by each tenant and also states the method used to determine that the rent to owner is reasonable in comparison to rent for other comparable unassisted units. Condition - For the year ended December 31, 2022, the Police Jury failed to adhere to the administrative plan by not having all tenants sign the Family Report and not providing documentation determining rent reasonableness. Effect - The Police Jury is not in compliance with the Section 8 administrative plan required by HUD. Cause ? The Police Jury experienced employee turnover caused by COVID-19 and these findings were an oversight when preparing the tenant files. Recommendation - The Police Jury should adhere to the standards required by the Section 8 administrative plan.
Finding 2022-003
2022-003 Low-Income Housing Assistance Program Tenant Files Criteria - The Police Jury?s Section 8 administrative plan requires the Family Report to have a signature by each tenant and also states the method used to determine that the rent to owner is reasonable in comparison to rent for other comparable unassisted units. Condition - For the year ended December 31, 2022, the Police Jury failed to adhere to the administrative plan by not having all tenants sign the Family Report and not providing documentation determining rent reasonableness. Effect - The Police Jury is not in compliance with the Section 8 administrative plan required by HUD. Cause ? The Police Jury experienced employee turnover caused by COVID-19 and these findings were an oversight when preparing the tenant files. Recommendation - The Police Jury should adhere to the standards required by the Section 8 administrative plan.