Finding 1208624 (2024-006)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2026-04-23
Audit: 399587
Organization: Jefferson Parish (LA)
Auditor: EISNERAMPER LLP

AI Summary

  • Core Issue: Jefferson Parish failed to submit two quarterly compliance reports on time, violating Treasury guidelines.
  • Impacted Requirements: Timely and complete reporting is essential for transparency and accountability in federal fund usage.
  • Recommended Follow-Up: Establish a formal control system to ensure timely submission of reports and maintain monitoring procedures for ongoing compliance.

Finding Text

Emergency Rental Assistance Program Financial and Special Reporting Department of Treasury – 21.023 Emergency Rental Assistance Program Grant No(s): 1505-0266 Criteria: Per the U.S. Department of the Treasury’s reporting guidelines for ALN 21.023, recipients are required to submit timely and complete quarterly compliance reports to ensure transparency and accountability in the use of federal funds. Condition: Of the four reports selected for testing, Jefferson Parish did not submit two quarterly reports by the grantee submission deadlines. The reports had submission deadlines of April 15, 2024 and an extended deadline of August 14, 2024 and were submitted on June 12, 2024 and August 15, 2024, respectively. Universe/Population: The universe/population for Financial Reporting is four quarterly compliance reports. EA selected all four reports for testing of reporting compliance requirements applicable to the program. Cause: Jefferson Parish lacked an established control monitoring timely submission of required reports. Effect: Late reporting may hinder the Treasury’s ability to monitor program performance and financial integrity, potentially impacting future funding decisions and compliance evaluations. Questioned Costs: None determined. Identification of a repeat finding: This is a repeat finding from the previous audit, 2023-005. Recommendation: Jefferson Parish should establish a formalized control to monitor timely submission of Financial and Special Reports. View of Responsible Officials: Management acknowledges this repeat finding and recognizes that, while prior conditions contributed to the issue, corrective actions have been implemented and significant progress has been made to resolve the finding. Since the audit finding, required compliance reports have been submitted timely. Management considers the issue resolved; however, monitoring procedures will remain in place as a precaution to ensure continued compliance. Chief Administrative Assistant Nicole Thompson and Community Development Director Stephanie Brumfield will continue to monitor the submission of timely reports in compliance with federal requirements.

Corrective Action Plan

Management acknowledges this repeat finding and recognizes that, while prior conditions contributed to the issue, corrective actions have been implemented and significant progress has been made to resolve the finding. Since the audit finding, required compliance reports have been submitted timely. Management considers the issue resolved; however, monitoring procedures will remain in place as a precaution to ensure continued compliance. Chief Administrative Assistant Nicole Thompson and Community Development Director Stephanie Brumfield will continue to monitor the submission of timely reports in compliance with federal requirements.

Categories

Reporting Subrecipient Monitoring HUD Housing Programs

Other Findings in this Audit

  • 1208623 2024-005
    Material Weakness Repeat
  • 1208625 2024-007
    Material Weakness Repeat
  • 1208626 2024-007
    Material Weakness Repeat
  • 1208627 2024-007
    Material Weakness Repeat
  • 1208628 2024-007
    Material Weakness Repeat
  • 1208629 2024-007
    Material Weakness Repeat
  • 1208630 2024-007
    Material Weakness Repeat
  • 1208631 2024-007
    Material Weakness Repeat
  • 1208632 2024-007
    Material Weakness Repeat
  • 1208633 2024-007
    Material Weakness Repeat
  • 1208634 2024-007
    Material Weakness Repeat
  • 1208635 2024-007
    Material Weakness Repeat
  • 1208636 2024-007
    Material Weakness Repeat
  • 1208637 2024-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $50.13M
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $18.73M
93.600 HEAD START $9.63M
20.526 BUSES AND BUS FACILITIES FORMULA, COMPETITIVE, AND LOW OR NO EMISSIONS PROGRAMS $7.31M
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $3.87M
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $3.78M
20.507 FEDERAL TRANSIT FORMULA GRANTS $2.83M
15.435 GOMESA $2.82M
97.039 HAZARD MITIGATION GRANT $2.02M
20.205 HIGHWAY PLANNING AND CONSTRUCTION $1.89M
15.916 OUTDOOR RECREATION ACQUISITION, DEVELOPMENT AND PLANNING $1.47M
93.569 COMMUNITY SERVICES BLOCK GRANT $1.24M
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $799,167
93.658 FOSTER CARE TITLE IV-E $720,939
97.047 BRIC: BUILDING RESILIENT INFRASTRUCTURE AND COMMUNITIES $596,513
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $579,245
17.258 WIOA ADULT PROGRAM $544,354
10.558 CHILD AND ADULT CARE FOOD PROGRAM $427,186
17.259 WIOA YOUTH ACTIVITIES $410,009
97.067 HOMELAND SECURITY GRANT PROGRAM $384,083
14.900 LEAD HAZARD REDUCTION GRANT PROGRAM $338,845
14.267 CONTINUUM OF CARE PROGRAM $305,512
16.812 SECOND CHANCE ACT REENTRY INITIATIVE $276,852
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $233,094
97.029 FLOOD MITIGATION ASSISTANCE $216,326
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $188,122
11.473 OFFICE FOR COASTAL MANAGEMENT $165,964
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $54,134
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $38,536
10.555 NATIONAL SCHOOL LUNCH PROGRAM $36,756
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $28,120
93.074 HOSPITAL PREPAREDNESS PROGRAM (HPP) AND PUBLIC HEALTH EMERGENCY PREPAREDNESS (PHEP) ALIGNED COOPERATIVE AGREEMENTS $26,149
10.553 SCHOOL BREAKFAST PROGRAM $23,324
94.002 AMERICORPS SENIORS RETIRED AND SENIOR VOLUNTEER PROGRAM (RSVP) 94.002 $21,020
93.008 MEDICAL RESERVE CORPS SMALL GRANT PROGRAM $18,830
66.125 GEOGRAPHIC PROGRAMS - LAKE PONTCHARTRAIN BASIC RESTORATION PROGRAM (PRP) $750
97.110 SEVERE REPETITIVE LOSS PROGRAM $248