Finding Text
Reference # and title: 2024-004 Reporting
Federal Grantor/Program Name Assistance Listing No. Award Year
State & Local Fiscal Recovery Funds (ARPA) 21.027 2021
Criteria or specific requirement: The Police Jury is required to submit a project and expenditure report quarterly and
annually. The key line items in the report are obligations and expenditures.
Condition found: The report submitted in March 2025 for the period ended December 31, 2024, did not agree with
documentation for the Desoto Street Project and the Public Works Equipment project. The Desoto Street Project
reported $300,000 in total cumulative obligations and $300,000 in total cumulative expenditures. The project was
complete on December 31, 2024, for a total cost of $77,528. Both the cumulative obligations and expenditures were
overstated $222,472. The Public Works Equipment project total cumulative obligations were reported as $289,426
and total cumulative expenditures were reported as $220,000. The equipment was purchased for $220,000. The
cumulative expenditures agree to the supporting documentation, but the cumulative obligations are overstated by
$69,426. The report did not include documentation that it was reviewed by anyone other than the preparer.
Context: The December 31, 2024, report filed in March 2025 was tested by comparing amounts reported for
cumulative obligations and expenditures to support for cumulative obligations and expenditures.
Possible asserted effect (cause and effect):
Cause: There is no evidence that the report was reviewed for errors by someone other than the preparer.
Effect: The Police Jury may have unobligated amounts of $291,898 on December 31, 2024, which was the last day to
obligate the funds.
Recommendation to prevent future occurrences: The Policy Jury should communicate with the grantor agency to
determine if the amount that is not obligated per the report should be repaid.
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.