FAC Explorer

Finding 1225918 (2024-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2026-08-05
Audit: 408579
Organization: City of Sulphur (LA)
Auditor: STEVEN M DEROUEN AND ASSOCIATES LLC

AI Summary

  • Answer: The SEFA initially missed $2,403,045 in expenses for the Department of Transportation program.
  • Trend: This omission was corrected in a restated SEFA, impacting compliance reporting.
  • List: Follow up on the reissued Uniform Guidance compliance report and ensure all expenditures are accurately reflected.

Finding Text

The originally issued SEFA omitted expenditures of $2,403,045 for the Department of Transportation program, Assistance Listing No. 20.205, for the year ended June 30, 2024. The SEFA was restated to include the inadvertently omitted expenditures, and the Uniform Guidance compliance report and schedule of findings and questioned costs were reissued.

Corrective Action Plan

Management has implemented procedures to identify all federal awards and reconcile to general ledger before preparing the SEFA.

Categories

Reporting

Programs in Audit

ALN Program Name Expenditures
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $7.02M
20.205 HIGHWAY PLANNING AND CONSTRUCTION $2.40M