FAC Explorer

Audit 53754

FY End
2022-12-31
Total Expended
$4.18M
Findings
2
Programs
9
Organization: Union Parish Police Jury (LA)
Year: 2022 Accepted: 2023-09-10
Auditor: Bosch & Statham LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
47419 2022-001 Material Weakness - I
623861 2022-001 Material Weakness - I

Programs

ALN Program Spent Major Findings
17.258 Wia Adult Program $993,318 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $923,077 Yes 1
17.259 Wia Youth Activities $797,038 Yes 0
14.871 Section 8 Housing Choice Vouchers $687,201 - 0
17.278 Wia Dislocated Worker Formula Grants $587,270 Yes 0
20.106 Airport Improvement Program $122,961 - 0
97.042 Emergency Management Performance Grants $28,236 - 0
97.067 Homeland Security Grant Program $23,994 - 0
15.226 Payments in Lieu of Taxes $13,649 - 0

Contacts

Name Title Type
PEMCXFYRB959 Paula Strictland Auditee
3183683296 Melissa Bosch Auditor
No contacts on file

Notes to SEFA

Title: Reconciliation to Federal Grant Revenues Accounting Policies: The Schedule of Expenditures of Federal Awards presents the activity of all federal award programs of the Union Parish PoliceJury as defined in Note 1 to the financial statements. All federal award programs received directly from federal agencies, as wellas federal awards through other government agencies, are included on the schedule. The Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting, which is describedin Note 1 to the Police Jurys financial statements. The information in this schedule is presented in accordance with therequirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, andAudit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differfrom amounts in, or used in the preparation of, the financial statements. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. Federal expenditures $4,176,744Section 8 expenditures (687,201)Section 8 revenues 736,336ARPA expenditures (923,077)ARPA revenues 2,292,159Federal revenues $5,594,961

Finding Details

Finding 2022-001
2022-001 Coronavirus State and Local Fiscal Recovery Funds (Assistance Listing No. 21.027) Material Weakness Internal controls were not designed to prevent the condition described below. Condition The Police Jury awarded to a water system (the System) a portion of the funds received under the grant. The Police Jury did not advise the System of federal, state, and local procurement requirements. The System?s engineer estimated the project to total $252,228. The project included four water wells. The System considered each water well to be a separate project. Therefore, only quotes were obtained when formal bids were required. Criteria Federal regulations require such work to be advertised and let by contract. Additionally, Louisiana Revised Statute (LRS) 38:2212(C) requires all public work exceeding the contract limit (currently $250,000) to be done by a public entity to be advertised and let by contract to the lowest responsible and responsive bidder who bid according to the bidding documents as advertised. LRS 38:2212(V) expressly prohibits the separation of a public works project into smaller projects if that separation would have the effect of avoiding the public bid requirement. Finally, UPPJ Procurement Policy states that construction projects exceeding $100,000 should be let through competitive sealed bids/formal advertising. Cause The expenditure of the American Rescue Plan Act funds is uncharted territory for everyone. It does not appear that the Police Jury or the Water System intended to circumvent any policies, regulations, or laws. The Police Jury later realized that assistance was required. At that time, the Police Jury engaged a consultant.Effect The costs could be considered disallowed. The Police Jury could be required to return the funds to the United States Treasury. Context The estimated project cost is $252,228. Recommendation We recommend that the Police Jury evaluate its written policy and procedures and revise them as necessary to ensure compliance in the future. The policies and procedures should include the process for awarding funds to subrecipients. Views of Responsible Officials and Planned Corrective Actions The Police Jury agrees with the finding. The Police Jury engaged a consultant and is in the process of revising its policies and procedures.
Finding 2022-001
2022-001 Coronavirus State and Local Fiscal Recovery Funds (Assistance Listing No. 21.027) Material Weakness Internal controls were not designed to prevent the condition described below. Condition The Police Jury awarded to a water system (the System) a portion of the funds received under the grant. The Police Jury did not advise the System of federal, state, and local procurement requirements. The System?s engineer estimated the project to total $252,228. The project included four water wells. The System considered each water well to be a separate project. Therefore, only quotes were obtained when formal bids were required. Criteria Federal regulations require such work to be advertised and let by contract. Additionally, Louisiana Revised Statute (LRS) 38:2212(C) requires all public work exceeding the contract limit (currently $250,000) to be done by a public entity to be advertised and let by contract to the lowest responsible and responsive bidder who bid according to the bidding documents as advertised. LRS 38:2212(V) expressly prohibits the separation of a public works project into smaller projects if that separation would have the effect of avoiding the public bid requirement. Finally, UPPJ Procurement Policy states that construction projects exceeding $100,000 should be let through competitive sealed bids/formal advertising. Cause The expenditure of the American Rescue Plan Act funds is uncharted territory for everyone. It does not appear that the Police Jury or the Water System intended to circumvent any policies, regulations, or laws. The Police Jury later realized that assistance was required. At that time, the Police Jury engaged a consultant.Effect The costs could be considered disallowed. The Police Jury could be required to return the funds to the United States Treasury. Context The estimated project cost is $252,228. Recommendation We recommend that the Police Jury evaluate its written policy and procedures and revise them as necessary to ensure compliance in the future. The policies and procedures should include the process for awarding funds to subrecipients. Views of Responsible Officials and Planned Corrective Actions The Police Jury agrees with the finding. The Police Jury engaged a consultant and is in the process of revising its policies and procedures.