FAC Explorer

Finding 1148282 (2024-006)

Material Weakness
Requirement
B
Questioned Costs
$1
Year
2024
Accepted
2025-07-23
Audit: 362863
Organization: City of Baton Rouge - Parish of East Baton Rouge (LA)
Auditor: Eisneramper

AI Summary

  • Core Issue: $53,585 in questioned costs due to lack of documentation for P-card purchases related to SLFR funds.
  • Impacted Requirements: Costs must be adequately documented and deemed reasonable and necessary under Title 2 CFR Part 200.
  • Recommended Follow-Up: Ensure all future costs charged to federal programs are properly documented and justified for government purposes.

Finding Text

Allowable Costs Questioned Costs: $53,585 Department of the Treasury 21.027 Coronavirus State and Local Fiscal Recovery Program (SLFR) (COVID-19) Grant No(s): N/A Criteria: Title 2 CFR Part 200, commonly referred to as the Uniform Guidance, governs the use of most federal grants. Those regulations require that costs be adequately documented and be reasonable and necessary. SLFR funds expended under the lost revenue category as described by the US Treasury’s Final Rule must be used for a government purpose. Condition: The City-Parish used SLFR funds to pay for certain P-card purchases that lacked documentation as to business purpose or invoice support (see finding 2024-001). Without the context of business purpose, the costs of $53,585 are difficult to assess for reasonableness and government purpose. Universe/ Population: These costs were part of the City-Parish’s Crime/Violence Prevention program whose total costs were approximately $3.2 million in 2024. $975,000 of these costs were subjected to allowable cost testing. Effect: The costs charged to the SLFR Program may be unallowable. Cause: Improper execution and implementation of internal controls. Recommendation: Program administrators should exercise discretion when incurring costs to be charged to a federal program to ensure that costs are reasonable, necessary and properly documented. View of Responsible Officials: The City-Parish transitioned the administration of the SLFR grant in the first quarter of 2025; therefore, we are unable to obtain direct clarification on the supporting documentation and reasonableness of the youth camps and travel costs. Moving forward supporting documentation will be attached to all P-card transactions as well as documentation to support the public purpose.

Categories

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment

Other Findings in this Audit

  • 571835 2024-008
    Significant Deficiency
  • 571836 2024-008
    Significant Deficiency
  • 571837 2024-003
    Material Weakness
  • 571838 2024-004
    Material Weakness
  • 571839 2024-005
    Material Weakness
  • 571840 2024-006
    Material Weakness
  • 571841 2024-007
    Material Weakness
  • 1148277 2024-008
    Significant Deficiency
  • 1148278 2024-008
    Significant Deficiency
  • 1148279 2024-003
    Material Weakness
  • 1148280 2024-004
    Material Weakness
  • 1148281 2024-005
    Material Weakness
  • 1148283 2024-007
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $35.19M
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $6.69M
93.914 Hiv Emergency Relief Project Grants $4.74M
21.023 Emergency Rental Assistance Program $4.73M
20.205 Highway Planning and Construction $4.59M
97.029 Flood Mitigation Assistance $3.72M
97.039 Hazard Mitigation Grant $3.37M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $2.63M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $2.54M
17.259 Wioa Youth Activities $2.24M
93.686 Ending the Hiv Epidemic: A Plan for America — Ryan White Hiv/aids Program Parts A and B $2.15M
20.933 National Infrastructure Investments $2.06M
17.258 Wioa Adult Program $1.97M
14.241 Housing Opportunities for Persons with Aids $1.73M
93.569 Community Services Block Grant $1.52M
17.278 Wioa Dislocated Worker Formula Grants $1.09M
93.137 Community Programs to Improve Minority Health $945,705
93.493 Congressional Directives $930,313
10.558 Child and Adult Care Food Program $776,684
20.600 State and Community Highway Safety $700,556
93.600 Head Start $633,927
16.817 Byrne Criminal Justice Innovation Program $615,862
14.218 Community Development Block Grants/entitlement Grants $339,915
14.905 Lead Hazard Reduction Demonstration Grant Program $328,961
97.067 Homeland Security Grant Program $230,203
95.001 High Intensity Drug Trafficking Areas Program $121,601
14.239 Home Investment Partnerships Program $107,696
20.616 National Priority Safety Programs $89,550
20.607 Alcohol Open Container Requirements $87,831
93.658 Foster Care Title IV-E $86,075
16.710 Public Safety Partnership and Community Policing Grants $67,000
16.045 Community-Based Violence Intervention and Prevention Initiative $52,193
16.738 Edward Byrne Memorial Justice Assistance Grant Program $50,076
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $36,996
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $13,957
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $5,550
93.069 Public Health Emergency Preparedness $3,605
97.024 Emergency Food and Shelter National Board Program $1,080
93.568 Low-Income Home Energy Assistance $757
14.231 Emergency Solutions Grant Program $75