Finding 11887 (2022-002)

Material Weakness Repeat Finding
Requirement
M
Questioned Costs
-
Year
2022
Accepted
2024-02-06
Audit: 15780
Organization: Sabine Parish Police Jury (LA)

AI Summary

  • Core Issue: The Police Jury has not monitored the subrecipient handling funds from the Department of Labor.
  • Impacted Requirements: Compliance with Office of Management and Budget regulations for subrecipient monitoring is not being met.
  • Recommended Follow-Up: Since the Police Jury has stopped participating in the program, no further recommendations are needed.

Finding Text

Sub Recipient Monitoring: 1) Condition - The entire amount received from the Department of Labor is passed through to a subrecipient that is responsible for providing the program services. Management has not engaged in any activities associated with monitoring the subrecipient's operations. 2) Criteria - Compliance requirements published by the Office of Management and Budget mandate monitoring of subrecipients. 3) Cause - The sub recipient has exercised sole responsibility for all operations of the program and the Police Jury has not engaged in any oversight. 4) Effect - Failure to meet compliance requirements and failure to establish appropriate internal controls over compliance. 5) Recommendation - The Police Jury has discontinued participation in the program and funding is currently collected by the Police Jury’s successor. Accordingly, no recommendations are necessary.

Corrective Action Plan

The Sabine Parish Police Jury no longer participates in programs funded the Workforce Innovation and Opportunity (WIOA) Cluster. No further corrective action is considered necessary. William Weatherford, Secretary Treasurer is responsible for implementing and overseeing corrective action and he can be reached at 318.256.5637.

Categories

Subrecipient Monitoring Internal Control / Segregation of Duties

Other Findings in this Audit

  • 11888 2022-002
    Material Weakness Repeat
  • 11889 2022-002
    Material Weakness Repeat
  • 588329 2022-002
    Material Weakness Repeat
  • 588330 2022-002
    Material Weakness Repeat
  • 588331 2022-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.019 Coronavirus Relief Fund $4.64M
17.258 Wia Adult Program $622,381
17.278 Wia Dislocated Workers $535,244
17.259 Wia Youth Activities $394,118
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $13,354