2022-003) Financial and Special Reporting
United States Department of Health and Human Services – 93.600 Head Start
Grant No(s): 06HE000754-01, 06CH011990-01, 06CH011990-02, 06HP000184-03, 06HP000184-04
Criteria: DHHS regulations and grant awards set the criteria for DHHS Financial Reports. These reports are due quarterly, semi-annually, and annually from Head Start grantees. Financial Reports must be submitted and reviewed within a certain timeframe based upon the end of the budget period. DHHS regulations and grant awards set the criteria for DHHS Annual Special Reports
(OMB No. 4040-0016). This report is due annually from Head Start grantees. Annual Special Reports must be submitted and reviewed within a certain timeframe based upon the end of the budget period. Reports should be supported by applicable accounting and performance records.
Universe/Population: The universe/population for Financial Reporting is four SF-425 Semi-Annual Financial Reports and four SF-425 Annual Financial Reports. P&N selected two out of the four SF-425 Semi-Annual Financial Reports and two out of the four SF-425 Annual Financial Reports for testing of reporting compliance requirements applicable to the program. The universe/population for Special Reporting is two annual SF-429 Real Property Status Reports and SF-429A General Reporting (OMB No. 4040-0016). P&N selected one out of the two Annual Special Reports for testing of reporting compliance requirements applicable to the program.
Condition: Of the reports selected for testing, Jefferson Parish did not submit one of the two SF-425 Annual Financial Reports by the grantee submission deadlines. The SF-425 Annual Financial Report had a submission deadline of July 30, 2022 and was submitted on February 24, 2023. Jefferson Parish also did not submit the one Annual Special Report by the grantee submission deadline. The SF-429 Real Property Status Report and SF-429A General Reporting had a submission deadline of July 30, 2022 and was submitted on March 15, 2023. In addition, some amounts in both of the SF-425 Semi-Annual Financial Reports selected for testing did not agree to applicable accounting and performance records.
Cause: Jefferson Parish lacks an established control monitoring timely submission of Financial and Special Reports.
Effect: Failure to comply with the reporting requirements may result in sanctions, including: temporary withholding of cash payments, whole or partial suspension of the Federal award, suspension, debarment or limited denial of participation in Department of Health and Human Services programs pursuant to 45 CFR 75.971.
Questioned Costs: None determined.
Identification of a repeat finding: This is a repeat finding from the previous audit, 2021-002.
Recommendation: Jefferson Parish should establish a formalized control to monitor timely submission of Financial and Special Reports.
Management Response: In response to the sole December 31, 2022 Audit finding related to JeffCAP, the finding was corrected for Head Start Birth to Five Program Year 2022- 2023. The department requested and obtained extensive training and professional development from the Office of Head Start related to reporting. Policies and procedures were reviewed and updated to include developing a timeline for submitting all reports and supporting documentation. Additionally, training with the Parish Accounting Department and Information Technology Department to obtain fiscal data and documentation to prepare necessary reports. The department has solicited services from a third-party entity to assist with all fiscal matters and support compliance related to
reporting. JeffCAP Head Start Governing Board and Policy Council reviewed and approved all policies and procedures related to Fiscal Reporting and Account Set Up and Emergency Preparedness: Fiscal Reporting, Reimbursement, and Receipt Verification. The Head Start Fiscal Policy and Procedure was written per Head Start Performance Standards 1302.102(d)l23 and local, state, and
federal (45CPR 75.400 and 2 CPR, Part 200) standards and compliance regulations. In addition, Head Start Emergency Preparedness Policy and Procedure was written following US Department of Agriculture (USDA) 7CFR Part 226, Food & Nutrition Service (FNS) 796-2, LA Department of Education- CACFP Training Module 7, and local, state and federal (45CFR, Part 74 and 2 CPR, Part 200) standards and compliance regulations.
2022-003) Financial and Special Reporting
United States Department of Health and Human Services – 93.600 Head Start
Grant No(s): 06HE000754-01, 06CH011990-01, 06CH011990-02, 06HP000184-03, 06HP000184-04
Criteria: DHHS regulations and grant awards set the criteria for DHHS Financial Reports. These reports are due quarterly, semi-annually, and annually from Head Start grantees. Financial Reports must be submitted and reviewed within a certain timeframe based upon the end of the budget period. DHHS regulations and grant awards set the criteria for DHHS Annual Special Reports
(OMB No. 4040-0016). This report is due annually from Head Start grantees. Annual Special Reports must be submitted and reviewed within a certain timeframe based upon the end of the budget period. Reports should be supported by applicable accounting and performance records.
Universe/Population: The universe/population for Financial Reporting is four SF-425 Semi-Annual Financial Reports and four SF-425 Annual Financial Reports. P&N selected two out of the four SF-425 Semi-Annual Financial Reports and two out of the four SF-425 Annual Financial Reports for testing of reporting compliance requirements applicable to the program. The universe/population for Special Reporting is two annual SF-429 Real Property Status Reports and SF-429A General Reporting (OMB No. 4040-0016). P&N selected one out of the two Annual Special Reports for testing of reporting compliance requirements applicable to the program.
Condition: Of the reports selected for testing, Jefferson Parish did not submit one of the two SF-425 Annual Financial Reports by the grantee submission deadlines. The SF-425 Annual Financial Report had a submission deadline of July 30, 2022 and was submitted on February 24, 2023. Jefferson Parish also did not submit the one Annual Special Report by the grantee submission deadline. The SF-429 Real Property Status Report and SF-429A General Reporting had a submission deadline of July 30, 2022 and was submitted on March 15, 2023. In addition, some amounts in both of the SF-425 Semi-Annual Financial Reports selected for testing did not agree to applicable accounting and performance records.
Cause: Jefferson Parish lacks an established control monitoring timely submission of Financial and Special Reports.
Effect: Failure to comply with the reporting requirements may result in sanctions, including: temporary withholding of cash payments, whole or partial suspension of the Federal award, suspension, debarment or limited denial of participation in Department of Health and Human Services programs pursuant to 45 CFR 75.971.
Questioned Costs: None determined.
Identification of a repeat finding: This is a repeat finding from the previous audit, 2021-002.
Recommendation: Jefferson Parish should establish a formalized control to monitor timely submission of Financial and Special Reports.
Management Response: In response to the sole December 31, 2022 Audit finding related to JeffCAP, the finding was corrected for Head Start Birth to Five Program Year 2022- 2023. The department requested and obtained extensive training and professional development from the Office of Head Start related to reporting. Policies and procedures were reviewed and updated to include developing a timeline for submitting all reports and supporting documentation. Additionally, training with the Parish Accounting Department and Information Technology Department to obtain fiscal data and documentation to prepare necessary reports. The department has solicited services from a third-party entity to assist with all fiscal matters and support compliance related to
reporting. JeffCAP Head Start Governing Board and Policy Council reviewed and approved all policies and procedures related to Fiscal Reporting and Account Set Up and Emergency Preparedness: Fiscal Reporting, Reimbursement, and Receipt Verification. The Head Start Fiscal Policy and Procedure was written per Head Start Performance Standards 1302.102(d)l23 and local, state, and
federal (45CPR 75.400 and 2 CPR, Part 200) standards and compliance regulations. In addition, Head Start Emergency Preparedness Policy and Procedure was written following US Department of Agriculture (USDA) 7CFR Part 226, Food & Nutrition Service (FNS) 796-2, LA Department of Education- CACFP Training Module 7, and local, state and federal (45CFR, Part 74 and 2 CPR, Part 200) standards and compliance regulations.
2022-004) Eligibility
Department of Housing and Urban Development (HUD) – 14.871 Housing Choice Vouchers and 14.879 Mainstream Voucher Program
Grant No(s): HUD FY2022 Annual Contributions Contract (ACC)
Criteria: HUD regulations and grant awards set the criteria for program participant eligibility determinations. Participant eligibility determinations should be supported by applicable records and supporting documentation.
Universe/Population: The universe/population for Eligibility is 47,147 Housing Assistance Payments (HAPs) made to landlords on behalf of program participants during the year ending December 31, 2022. The sample included 60 HAPs for testing of eligibility compliance requirements applicable to the program.
Condition: Of the 60 HAPs selected for testing, Jefferson Parish could not provide eligibility determination records or supporting documentation for 20 tenants. In addition, Jefferson Parish could not provide records or supporting documentation to determine that the rent to owner was reasonable at the time of initial leasing for 5 tenants.
Cause: Jefferson Parish outsourced management functions of the Housing Choice Vouchers and Mainstream Voucher Programs during part of the year ending December 31, 2022. The outsourced management company maintained the records and supporting documentation. Jefferson Parish was not able to retrieve these documents and provide them to the auditors.
Effect: Failure to comply with the reporting requirements may result in sanctions, including: temporary withholding of cash payments, whole or partial suspension of the Federal award, suspension, debarment or limited denial of participation in Department of Housing and Urban Development programs.
Questioned Costs: None determined.
Identification of a repeat finding: This is not a repeat finding.
Recommendation: Jefferson Parish should establish a formalized control to monitor maintenance of participant eligibility determination records and supporting documentation.
Management Response: The Housing Services Development District (HSDD) had previously been attempting to reconstruct, where feasible, the client files received from the previous management contractor. We have continued on this effort in an attempt to eliminate the audit finding moving forward. It should be noted, that files effected under the HSDD Management did not contain this deficiency. As such, audit files selected for the 2023 audit year will contain all relevant monitoring documentation.
2022-004) Eligibility
Department of Housing and Urban Development (HUD) – 14.871 Housing Choice Vouchers and 14.879 Mainstream Voucher Program
Grant No(s): HUD FY2022 Annual Contributions Contract (ACC)
Criteria: HUD regulations and grant awards set the criteria for program participant eligibility determinations. Participant eligibility determinations should be supported by applicable records and supporting documentation.
Universe/Population: The universe/population for Eligibility is 47,147 Housing Assistance Payments (HAPs) made to landlords on behalf of program participants during the year ending December 31, 2022. The sample included 60 HAPs for testing of eligibility compliance requirements applicable to the program.
Condition: Of the 60 HAPs selected for testing, Jefferson Parish could not provide eligibility determination records or supporting documentation for 20 tenants. In addition, Jefferson Parish could not provide records or supporting documentation to determine that the rent to owner was reasonable at the time of initial leasing for 5 tenants.
Cause: Jefferson Parish outsourced management functions of the Housing Choice Vouchers and Mainstream Voucher Programs during part of the year ending December 31, 2022. The outsourced management company maintained the records and supporting documentation. Jefferson Parish was not able to retrieve these documents and provide them to the auditors.
Effect: Failure to comply with the reporting requirements may result in sanctions, including: temporary withholding of cash payments, whole or partial suspension of the Federal award, suspension, debarment or limited denial of participation in Department of Housing and Urban Development programs.
Questioned Costs: None determined.
Identification of a repeat finding: This is not a repeat finding.
Recommendation: Jefferson Parish should establish a formalized control to monitor maintenance of participant eligibility determination records and supporting documentation.
Management Response: The Housing Services Development District (HSDD) had previously been attempting to reconstruct, where feasible, the client files received from the previous management contractor. We have continued on this effort in an attempt to eliminate the audit finding moving forward. It should be noted, that files effected under the HSDD Management did not contain this deficiency. As such, audit files selected for the 2023 audit year will contain all relevant monitoring documentation.
2022-003) Financial and Special Reporting
United States Department of Health and Human Services – 93.600 Head Start
Grant No(s): 06HE000754-01, 06CH011990-01, 06CH011990-02, 06HP000184-03, 06HP000184-04
Criteria: DHHS regulations and grant awards set the criteria for DHHS Financial Reports. These reports are due quarterly, semi-annually, and annually from Head Start grantees. Financial Reports must be submitted and reviewed within a certain timeframe based upon the end of the budget period. DHHS regulations and grant awards set the criteria for DHHS Annual Special Reports
(OMB No. 4040-0016). This report is due annually from Head Start grantees. Annual Special Reports must be submitted and reviewed within a certain timeframe based upon the end of the budget period. Reports should be supported by applicable accounting and performance records.
Universe/Population: The universe/population for Financial Reporting is four SF-425 Semi-Annual Financial Reports and four SF-425 Annual Financial Reports. P&N selected two out of the four SF-425 Semi-Annual Financial Reports and two out of the four SF-425 Annual Financial Reports for testing of reporting compliance requirements applicable to the program. The universe/population for Special Reporting is two annual SF-429 Real Property Status Reports and SF-429A General Reporting (OMB No. 4040-0016). P&N selected one out of the two Annual Special Reports for testing of reporting compliance requirements applicable to the program.
Condition: Of the reports selected for testing, Jefferson Parish did not submit one of the two SF-425 Annual Financial Reports by the grantee submission deadlines. The SF-425 Annual Financial Report had a submission deadline of July 30, 2022 and was submitted on February 24, 2023. Jefferson Parish also did not submit the one Annual Special Report by the grantee submission deadline. The SF-429 Real Property Status Report and SF-429A General Reporting had a submission deadline of July 30, 2022 and was submitted on March 15, 2023. In addition, some amounts in both of the SF-425 Semi-Annual Financial Reports selected for testing did not agree to applicable accounting and performance records.
Cause: Jefferson Parish lacks an established control monitoring timely submission of Financial and Special Reports.
Effect: Failure to comply with the reporting requirements may result in sanctions, including: temporary withholding of cash payments, whole or partial suspension of the Federal award, suspension, debarment or limited denial of participation in Department of Health and Human Services programs pursuant to 45 CFR 75.971.
Questioned Costs: None determined.
Identification of a repeat finding: This is a repeat finding from the previous audit, 2021-002.
Recommendation: Jefferson Parish should establish a formalized control to monitor timely submission of Financial and Special Reports.
Management Response: In response to the sole December 31, 2022 Audit finding related to JeffCAP, the finding was corrected for Head Start Birth to Five Program Year 2022- 2023. The department requested and obtained extensive training and professional development from the Office of Head Start related to reporting. Policies and procedures were reviewed and updated to include developing a timeline for submitting all reports and supporting documentation. Additionally, training with the Parish Accounting Department and Information Technology Department to obtain fiscal data and documentation to prepare necessary reports. The department has solicited services from a third-party entity to assist with all fiscal matters and support compliance related to
reporting. JeffCAP Head Start Governing Board and Policy Council reviewed and approved all policies and procedures related to Fiscal Reporting and Account Set Up and Emergency Preparedness: Fiscal Reporting, Reimbursement, and Receipt Verification. The Head Start Fiscal Policy and Procedure was written per Head Start Performance Standards 1302.102(d)l23 and local, state, and
federal (45CPR 75.400 and 2 CPR, Part 200) standards and compliance regulations. In addition, Head Start Emergency Preparedness Policy and Procedure was written following US Department of Agriculture (USDA) 7CFR Part 226, Food & Nutrition Service (FNS) 796-2, LA Department of Education- CACFP Training Module 7, and local, state and federal (45CFR, Part 74 and 2 CPR, Part 200) standards and compliance regulations.
2022-003) Financial and Special Reporting
United States Department of Health and Human Services – 93.600 Head Start
Grant No(s): 06HE000754-01, 06CH011990-01, 06CH011990-02, 06HP000184-03, 06HP000184-04
Criteria: DHHS regulations and grant awards set the criteria for DHHS Financial Reports. These reports are due quarterly, semi-annually, and annually from Head Start grantees. Financial Reports must be submitted and reviewed within a certain timeframe based upon the end of the budget period. DHHS regulations and grant awards set the criteria for DHHS Annual Special Reports
(OMB No. 4040-0016). This report is due annually from Head Start grantees. Annual Special Reports must be submitted and reviewed within a certain timeframe based upon the end of the budget period. Reports should be supported by applicable accounting and performance records.
Universe/Population: The universe/population for Financial Reporting is four SF-425 Semi-Annual Financial Reports and four SF-425 Annual Financial Reports. P&N selected two out of the four SF-425 Semi-Annual Financial Reports and two out of the four SF-425 Annual Financial Reports for testing of reporting compliance requirements applicable to the program. The universe/population for Special Reporting is two annual SF-429 Real Property Status Reports and SF-429A General Reporting (OMB No. 4040-0016). P&N selected one out of the two Annual Special Reports for testing of reporting compliance requirements applicable to the program.
Condition: Of the reports selected for testing, Jefferson Parish did not submit one of the two SF-425 Annual Financial Reports by the grantee submission deadlines. The SF-425 Annual Financial Report had a submission deadline of July 30, 2022 and was submitted on February 24, 2023. Jefferson Parish also did not submit the one Annual Special Report by the grantee submission deadline. The SF-429 Real Property Status Report and SF-429A General Reporting had a submission deadline of July 30, 2022 and was submitted on March 15, 2023. In addition, some amounts in both of the SF-425 Semi-Annual Financial Reports selected for testing did not agree to applicable accounting and performance records.
Cause: Jefferson Parish lacks an established control monitoring timely submission of Financial and Special Reports.
Effect: Failure to comply with the reporting requirements may result in sanctions, including: temporary withholding of cash payments, whole or partial suspension of the Federal award, suspension, debarment or limited denial of participation in Department of Health and Human Services programs pursuant to 45 CFR 75.971.
Questioned Costs: None determined.
Identification of a repeat finding: This is a repeat finding from the previous audit, 2021-002.
Recommendation: Jefferson Parish should establish a formalized control to monitor timely submission of Financial and Special Reports.
Management Response: In response to the sole December 31, 2022 Audit finding related to JeffCAP, the finding was corrected for Head Start Birth to Five Program Year 2022- 2023. The department requested and obtained extensive training and professional development from the Office of Head Start related to reporting. Policies and procedures were reviewed and updated to include developing a timeline for submitting all reports and supporting documentation. Additionally, training with the Parish Accounting Department and Information Technology Department to obtain fiscal data and documentation to prepare necessary reports. The department has solicited services from a third-party entity to assist with all fiscal matters and support compliance related to
reporting. JeffCAP Head Start Governing Board and Policy Council reviewed and approved all policies and procedures related to Fiscal Reporting and Account Set Up and Emergency Preparedness: Fiscal Reporting, Reimbursement, and Receipt Verification. The Head Start Fiscal Policy and Procedure was written per Head Start Performance Standards 1302.102(d)l23 and local, state, and
federal (45CPR 75.400 and 2 CPR, Part 200) standards and compliance regulations. In addition, Head Start Emergency Preparedness Policy and Procedure was written following US Department of Agriculture (USDA) 7CFR Part 226, Food & Nutrition Service (FNS) 796-2, LA Department of Education- CACFP Training Module 7, and local, state and federal (45CFR, Part 74 and 2 CPR, Part 200) standards and compliance regulations.
2022-004) Eligibility
Department of Housing and Urban Development (HUD) – 14.871 Housing Choice Vouchers and 14.879 Mainstream Voucher Program
Grant No(s): HUD FY2022 Annual Contributions Contract (ACC)
Criteria: HUD regulations and grant awards set the criteria for program participant eligibility determinations. Participant eligibility determinations should be supported by applicable records and supporting documentation.
Universe/Population: The universe/population for Eligibility is 47,147 Housing Assistance Payments (HAPs) made to landlords on behalf of program participants during the year ending December 31, 2022. The sample included 60 HAPs for testing of eligibility compliance requirements applicable to the program.
Condition: Of the 60 HAPs selected for testing, Jefferson Parish could not provide eligibility determination records or supporting documentation for 20 tenants. In addition, Jefferson Parish could not provide records or supporting documentation to determine that the rent to owner was reasonable at the time of initial leasing for 5 tenants.
Cause: Jefferson Parish outsourced management functions of the Housing Choice Vouchers and Mainstream Voucher Programs during part of the year ending December 31, 2022. The outsourced management company maintained the records and supporting documentation. Jefferson Parish was not able to retrieve these documents and provide them to the auditors.
Effect: Failure to comply with the reporting requirements may result in sanctions, including: temporary withholding of cash payments, whole or partial suspension of the Federal award, suspension, debarment or limited denial of participation in Department of Housing and Urban Development programs.
Questioned Costs: None determined.
Identification of a repeat finding: This is not a repeat finding.
Recommendation: Jefferson Parish should establish a formalized control to monitor maintenance of participant eligibility determination records and supporting documentation.
Management Response: The Housing Services Development District (HSDD) had previously been attempting to reconstruct, where feasible, the client files received from the previous management contractor. We have continued on this effort in an attempt to eliminate the audit finding moving forward. It should be noted, that files effected under the HSDD Management did not contain this deficiency. As such, audit files selected for the 2023 audit year will contain all relevant monitoring documentation.
2022-004) Eligibility
Department of Housing and Urban Development (HUD) – 14.871 Housing Choice Vouchers and 14.879 Mainstream Voucher Program
Grant No(s): HUD FY2022 Annual Contributions Contract (ACC)
Criteria: HUD regulations and grant awards set the criteria for program participant eligibility determinations. Participant eligibility determinations should be supported by applicable records and supporting documentation.
Universe/Population: The universe/population for Eligibility is 47,147 Housing Assistance Payments (HAPs) made to landlords on behalf of program participants during the year ending December 31, 2022. The sample included 60 HAPs for testing of eligibility compliance requirements applicable to the program.
Condition: Of the 60 HAPs selected for testing, Jefferson Parish could not provide eligibility determination records or supporting documentation for 20 tenants. In addition, Jefferson Parish could not provide records or supporting documentation to determine that the rent to owner was reasonable at the time of initial leasing for 5 tenants.
Cause: Jefferson Parish outsourced management functions of the Housing Choice Vouchers and Mainstream Voucher Programs during part of the year ending December 31, 2022. The outsourced management company maintained the records and supporting documentation. Jefferson Parish was not able to retrieve these documents and provide them to the auditors.
Effect: Failure to comply with the reporting requirements may result in sanctions, including: temporary withholding of cash payments, whole or partial suspension of the Federal award, suspension, debarment or limited denial of participation in Department of Housing and Urban Development programs.
Questioned Costs: None determined.
Identification of a repeat finding: This is not a repeat finding.
Recommendation: Jefferson Parish should establish a formalized control to monitor maintenance of participant eligibility determination records and supporting documentation.
Management Response: The Housing Services Development District (HSDD) had previously been attempting to reconstruct, where feasible, the client files received from the previous management contractor. We have continued on this effort in an attempt to eliminate the audit finding moving forward. It should be noted, that files effected under the HSDD Management did not contain this deficiency. As such, audit files selected for the 2023 audit year will contain all relevant monitoring documentation.