Finding 400126 (2023-018)

Material Weakness
Requirement
AB
Questioned Costs
$1
Year
2023
Accepted
2024-06-06
Audit: 308248
Organization: City of Carencro (LA)
Auditor: Kolder Slaven

AI Summary

  • Issue: The City requested reimbursement for retainage amounts not yet paid, violating program guidelines against advance payments.
  • Impact: $208,790 was requested improperly, with $148,011 affecting federal award programs.
  • Follow-up: The City must review all grant reimbursement requests to confirm they reflect actual expenditures.

Finding Text

Criteria: The Water Sector Program guidelines do not allow for advance payments. Condition: The City requested reimbursement for retainage amounts for which it had not paid the funds as of the date of the request. Cause: The City was unaware that retainage amounts were included in the request for reimbursement. Effect: The City requested reimbursement for retainage amounts that had not been paid in the amount of $208,790, of which $148,011 was charged to federal award programs. Recommendation: The City should carefully review grant reimbursement requests to ensure that all amounts requested represent actual expenditures. Management’s Corrective Action Plan: The City will review grant reimbursements before submitting to ensure that all amounts requested represent actual expenditures.

Corrective Action Plan

The City will review grant reimbursements before submitting to ensure that all amounts requested represent actual expenditures.

Categories

Questioned Costs Cash Management

Other Findings in this Audit

  • 400123 2023-015
    Material Weakness
  • 400124 2023-016
    Material Weakness
  • 400125 2023-017
    Material Weakness
  • 400127 2023-023
    Material Weakness
  • 400128 2023-024
    Material Weakness
  • 400129 2023-025
    Material Weakness
  • 400130 2023-026
    Material Weakness
  • 400131 2023-012
    Material Weakness
  • 400132 2023-013
    Material Weakness
  • 400133 2023-014
    Material Weakness
  • 400134 2023-020
    Material Weakness
  • 400135 2023-021
    Material Weakness
  • 400136 2023-022
    Material Weakness
  • 976565 2023-015
    Material Weakness
  • 976566 2023-016
    Material Weakness
  • 976567 2023-017
    Material Weakness
  • 976568 2023-018
    Material Weakness
  • 976569 2023-023
    Material Weakness
  • 976570 2023-024
    Material Weakness
  • 976571 2023-025
    Material Weakness
  • 976572 2023-026
    Material Weakness
  • 976573 2023-012
    Material Weakness
  • 976574 2023-013
    Material Weakness
  • 976575 2023-014
    Material Weakness
  • 976576 2023-020
    Material Weakness
  • 976577 2023-021
    Material Weakness
  • 976578 2023-022
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.41M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $307,200
97.083 Staffing for Adequate Fire and Emergency Response (safer) $33,250