Finding Text
Criteria: The 2021 Louisiana Community Development Block Grant (LCDBG) Grantee Handbook requires the City to submit a Financial Management Questionnaire outlining individual responsibilities. The City is required to notify the Office of Community Development in writing, of any changes of individuals and their related responsibilities.
Condition: An individual signed a check that was not an approved signer.
Cause: There were inadequate policies and procedures in place to ensure that the City updated the Financial Management Questionnaire as required by the grant program.
Effect: The City did not comply with the grant agreement regarding financial management functions.
Context: While the LCDBG program was not considered a major program, a monitoring report by the grantor identified issues that were considered to be material weaknesses.
Recommendation: Adequate policies and procedures should be implemented to ensure compliance with the grant agreement regarding financial management.
Management’s Corrective Action Plan: The City has provided written assurance to the Office of Community Development that notification will be made, in writing, of any further changes to the persons or position descriptions relative to the financial management functions related to the LCDBG Program.