FAC Explorer

Audit 48327

FY End
2022-12-31
Total Expended
$3.57M
Findings
4
Programs
15
Organization: Assumption Parish Police Jury (LA)
Year: 2022 Accepted: 2023-07-09
Auditor: Postlethwaite & Netterville Apac

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
40104 2022-001 Material Weakness - I
40105 2022-002 Material Weakness - I
616546 2022-001 Material Weakness - I
616547 2022-002 Material Weakness - I

Programs

ALN Program Spent Major Findings
15.435 Gomesa $1.22M Yes 2
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $557,477 Yes 0
10.433 Rural Housing Preservation Grants $99,391 - 0
93.569 Community Services Block Grant $75,543 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $69,146 - 0
14.871 Section 8 Housing Choice Vouchers $63,861 - 0
20.219 Recreational Trails Program $43,457 - 0
97.024 Emergency Food and Shelter National Board Program $32,083 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $20,235 - 0
97.067 Homeland Security Grant Program $17,742 - 0
45.129 Promotion of the Humanities_federal/state Partnership $10,000 - 0
93.499 Low Income Household Water Assistance Program $5,309 - 0
93.568 Low-Income Home Energy Assistance $3,400 - 0
45.310 Grants to States $3,282 - 0
32.009 Emergency Connectivity Fund Program $350 - 0

Contacts

Name Title Type
GLXLVYTEKDX9 Kim Torres Auditee
9853697435 Tiffani Dorsa 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 Assumption Parish Police Jury 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 (CFR) Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. As expenditure driven grants, the expenditures equal or exceed the amount of federal grant revenue recognized. Revenues are recognized as follows: Federal assistance expended as reported on Schedule of Expenditures of Federal Awards $3,565,992 FEMA revenue received in current year but expended in prior year for Hurricane Katrina expenses $5,321 FEMA revenue obligated in current year but not expended for Hurricane Ida expenses $10,907 Emergency Management Performance Grant received in current year but expended in prior year $37,766 Section 8 Housing revenue received in current year but not expended $2,494 Council on Aging revenue received in current year but expended in prior year $60,362 GOMESA funds received in prior year but expended in current year ($489,638) Federal grant revenues $3,193,204 Federal grants as reported on Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds $2,745,222 Federal grants as reported on Statement of Revenues, Expenses, and Changes in Net Position - Proprietary Funds $447,982 Federal grant revenues $3,193,204

Finding Details

Finding 2022-001
2022-001 PROCUREMENT OF PROFESSIONAL SERVICES United States Department of the Interior Direct ? Gulf of Mexico Energy Security Act (Federal Assistance No. 15.435 ? Public Law 109-432) Criteria: The Uniform Guidance administrative requirements and cost principles apply to federal funding awarded on or after December 26, 2014. 2 CFR 200, Subpart D ? Post Federal Award Requirements Section 200.319(a) requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition. Condition: All six vendor contracts totaling $750,906 were tested for compliance with procurement standards. Three of these contracts totaling $347,094 related to professional services. The Police Jury did not seek competition for two of these contracts totaling $150,025. Questioned Costs: $150,025 Cause: The Police Jury did not follow applicable policies and procedures to ensure that open competition was sought when procuring professional service contracts with Federal awards. Effect: The Police Jury is in non-compliance with the Uniform Guidance Procurement standards and may not be receiving the most advantageous rates for these services. Recommendation: The Police Jury should adhere to written policies and procedures to ensure compliance with the Uniform Guidance as it relates to procuring professional service contracts. Identification of a repeat finding: N/A View of Responsible Official: Management concurs with the finding.
Finding 2022-002
2022-002 PROCUREMENT ? CONTRACT PROVISIONS FOR NON-FEDERAL ENTITY CONTRACTS UNDER FEDERAL AWARDS United States Department of the Interior Direct ? Gulf of Mexico Energy Security Act (Federal Assistance No. 15.435 ? Public Law 109-432) Criteria: In addition to other provisions required by the Federal Agency or Non-federal entity, all contracts made by the non-federal entity under the Federal award must contain certain provisions as provided in Appendix II of Part 200 of Uniform Guidance. Condition: All six vendor contracts were tested for compliance with contract provisions for non-federal entity contracts under federal awards. One of these contracts executed during the fiscal year by the Police Jury for construction services for a level project did not contain the language required by Appendix II of Part 200 of Uniform Guidance. Questioned Costs: N/A Cause: Proper procedures were not implemented to ensure compliance with contract provisions of Appendix II of Part 200 of Uniform Guidance. Effect: Non-federal entities are not adequately informed of all federal regulations required to be complied with when entering into a contract with the Police Jury. Recommendation: The Police Jury should review the requirements of Appendix II of Part 200 of Uniform Guidance and establish procedures to ensure that all contracts paid with federal awards include the applicable language. Identification of a repeat finding: N/A View of Responsible Official: Management concurs with the finding.
Finding 2022-001
2022-001 PROCUREMENT OF PROFESSIONAL SERVICES United States Department of the Interior Direct ? Gulf of Mexico Energy Security Act (Federal Assistance No. 15.435 ? Public Law 109-432) Criteria: The Uniform Guidance administrative requirements and cost principles apply to federal funding awarded on or after December 26, 2014. 2 CFR 200, Subpart D ? Post Federal Award Requirements Section 200.319(a) requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition. Condition: All six vendor contracts totaling $750,906 were tested for compliance with procurement standards. Three of these contracts totaling $347,094 related to professional services. The Police Jury did not seek competition for two of these contracts totaling $150,025. Questioned Costs: $150,025 Cause: The Police Jury did not follow applicable policies and procedures to ensure that open competition was sought when procuring professional service contracts with Federal awards. Effect: The Police Jury is in non-compliance with the Uniform Guidance Procurement standards and may not be receiving the most advantageous rates for these services. Recommendation: The Police Jury should adhere to written policies and procedures to ensure compliance with the Uniform Guidance as it relates to procuring professional service contracts. Identification of a repeat finding: N/A View of Responsible Official: Management concurs with the finding.
Finding 2022-002
2022-002 PROCUREMENT ? CONTRACT PROVISIONS FOR NON-FEDERAL ENTITY CONTRACTS UNDER FEDERAL AWARDS United States Department of the Interior Direct ? Gulf of Mexico Energy Security Act (Federal Assistance No. 15.435 ? Public Law 109-432) Criteria: In addition to other provisions required by the Federal Agency or Non-federal entity, all contracts made by the non-federal entity under the Federal award must contain certain provisions as provided in Appendix II of Part 200 of Uniform Guidance. Condition: All six vendor contracts were tested for compliance with contract provisions for non-federal entity contracts under federal awards. One of these contracts executed during the fiscal year by the Police Jury for construction services for a level project did not contain the language required by Appendix II of Part 200 of Uniform Guidance. Questioned Costs: N/A Cause: Proper procedures were not implemented to ensure compliance with contract provisions of Appendix II of Part 200 of Uniform Guidance. Effect: Non-federal entities are not adequately informed of all federal regulations required to be complied with when entering into a contract with the Police Jury. Recommendation: The Police Jury should review the requirements of Appendix II of Part 200 of Uniform Guidance and establish procedures to ensure that all contracts paid with federal awards include the applicable language. Identification of a repeat finding: N/A View of Responsible Official: Management concurs with the finding.