Finding 1073193 (2023-004)

Reference # and title: 2023-004 Preparation of the Schedule of Expenditures of Federal Awards (SEFA) Federal Grantor/Program Name Assistance Listing No. Award Year Delta Regional Authority 90.200 2021 Criteria or specific requirement: The Police Jury is required to have a comprehensive and accurate schedule of expenditures of federal awards (SEFA) to document federal grant expenditures by agency, program and amount. Condition found: The Police Jury did not submit a complete and accurate SEFA. Context: The SEFA prepared by the Police Jury did not list the Federal granter, Program title, Federal ALN numbers, and Grant numbers. Federal awards were either missing from the SEFA or listed in incorrect amounts. Possible asserted effect (cause and effect): Cause: The Police Jury does not have processes and procedures documented for preparing a SEFA. Effect: The Police Jury may not meet all federal compliance requirements. Recommendation to prevent future occurrences: The Police Jury should document processes and procedures for preparing a schedule of expenditures of federal awards (SEFA). Origination date and prior year reference (if applicable): This finding originated in the current fiscal year. View of responsible official: See current year Corrective Action Plan.