Finding 24127 (2022-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-09-29

AI Summary

  • Core Issue: Six out of sixteen quarterly reports for disaster grants were submitted late, violating timely reporting requirements.
  • Impacted Requirements: Reports must be submitted to GOHSEP within 30 days after each quarter ends; noncompliance risks future funding.
  • Recommended Follow-Up: Implement stronger controls to ensure consulting firms submit reports on time and monitor compliance regularly.

Finding Text

2022-002 Reporting Timely Submission Reporting ? 97.036 Disaster Grants ? Public Assistance (Presidentially Declared Disasters), Grant # FEMA-LA-DR 4458; Grant # FEMA-LA-DR 1786; Grant # FEMA-LA-DR 4611; Grant # FEMA LA-DR 4080: Questioned Costs: For the purposes of this finding, there were no questioned costs. Criteria: Quarterly reports should be submitted to the Governor?s Office of Homeland Security and Emergency Preparedness (GOHSEP) through the Louisiana Public Assistance online system for each open disaster grant no later than 30 days after the end of each calendar quarter. Condition: Six out of sixteen quarterly reports required to be submitted in 2022 was submitted 31-192 days late. These quarterly reports are completed and submitted by contracted consulting firms engaged by the Parish for grant management functions. Universe/Population: A total population of sixteen quarterly reports were required to be filed during the fiscal year (4 quarterly reports for 4 disasters). All sixteen reports were reviewed during audit procedures to determine if they were timely filed, and it was determined that six of these reports were not in compliance with the timely reporting requirements. Cause: The Parish did not have adequate processes and controls in place to ensure that the consulting firms are preparing and submitting the required quarterly reports to GOHSEP. Effect: The lack of controls related to ensuring that these quarterly reports are completed and submitted timely places the Parish in noncompliance with the reporting requirements of the Public Assistance ? Disaster Grants program, which could lead to the Parish being unable to receive additional funding under the program. Recommendation: We recommend that the Parish implement controls related to ensuring that the contracted consulting firms are completing and submitting quarterly reports on a timely basis. View of Responsible Official: Management concurs with this finding that quarterly reporting was done late, mainly due to staff turnover. Of note, 2 of the disasters had occurred in 2008 and 2019 and the reports had zero activity to report as they are in holding phase waiting for the Federal government to close out the programs. The Parish had become aware of these delinquent filings prior to this audit and had addressed the situation. Going forward, the Parish will ensure that all reports are filed in a timely manner.

Corrective Action Plan

Finding 2022-02 Federal Award Programs View of Responsible Official: Management concurs with this finding that quarterly reporting was done late, mainly due to staff turnover. Of note, 2 of the disasters had occurred in 2008 and 2019 and the reports had zero activity to report as they are in holding phase waiting for the Federal government to close out the programs. The Parish had become aware of these delinquent filings prior to this audit and had addressed the situation. Going forward, the Parish will ensure that all reports are filed in a timely manner. Anticipated Completion Date: 7/12/2023 Responsible Contact Person: Robert Figuero Jr., Chief Financial Officer

Categories

HUD Housing Programs Reporting

Other Findings in this Audit

  • 24128 2022-002
    Significant Deficiency
  • 24129 2022-002
    Significant Deficiency
  • 600569 2022-002
    Significant Deficiency
  • 600570 2022-002
    Significant Deficiency
  • 600571 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.272 National Resilient Disaster Recovery Competition $1.90M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $962,279
97.039 Hazard Mitigation Grant $297,413
21.015 Resources and Ecosystems Sustainability, Tourist Opportunities, and Revived Economies of the Gulf Coast States $146,460
93.569 Community Services Block Grant $118,256
66.458 Capitalization Grants for Clean Water State Revolving Funds $92,227
15.435 Gomesa $38,791
93.568 Low-Income Home Energy Assistance $34,599
20.205 Highway Planning and Construction $30,723
20.219 Recreational Trails Program $25,460
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $1,350