Finding 498542 (2023-006)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-09-26
Audit: 321298
Organization: St Landry Parish Government (LA)

AI Summary

  • Issue: The Parish failed to file required project and expenditure reports for the first quarter of 2023 and reported inaccurate expenditure amounts for subsequent quarters.
  • Impacted Requirements: This violates the federal reporting requirements outlined in 31 CFR Section 35.4(c), risking penalties from the federal grantor.
  • Follow-Up: Management needs to improve controls and procedures to ensure accurate and timely reporting of all federal programs.

Finding Text

State and Local Fiscal Recovery Funds Reporting Criteria: Quarterly and annual Project and Expenditure Reporting to the U.S. Department of Treasury is required for recipients of the COVID-19 Coronavirus State and Local Fiscal Recovery funds (SLFRF) in accordance with Code of Federal Regulations 31 CFR Section 35.4(c). Condition: Required project and expenditure reporting was not filed for first quarter ending March 31, 2023. In addition, the amounts reported for subsequent quarters during 2023 did not accurately disclose the amounts expended. Cause: The Parish does not have adequate controls and procedures over reporting. Effect: Failure to submit accurate and timely reports, as required by Federal Regulations, may result in actions by the federal grantor. Context: The Parish’s March 31, 2023 quarterly report was not filed timely and the Parish’s reporting, for the year, did not reconcile to actual amounts expended totaling $619,879. Amounts reported totaled $15,331,745 and amounts expended totaled $15,951,624. Recommendation: Management should consistently and correctly monitor and report all federal programs in accordance with the applicable federal reporting guidelines.

Corrective Action Plan

State and Local Fiscal Recovery Funds Reporting Response: Turnover in key financial management positions led to an oversight in the reporting process for State and Local Fiscal Recovery Act Funding. Failure to report was isolated to one quarter and has been corrected for all subsequent reporting periods. Controls will be implemented to ensure accurate and timely reporting.

Categories

Reporting

Other Findings in this Audit

  • 1074984 2023-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
17.259 Wioa Youth Activities $2.16M
17.258 Wioa Adult Program $1.78M
17.278 Wioa Dislocated Worker Formula Grants $1.25M
94.016 Americorps Seniors Senior Companion Program (scp) 94.016 $349,023
93.568 Low-Income Home Energy Assistance $254,677
20.509 Formula Grants for Rural Areas and Tribal Transit Program $238,724
21.032 Local Assistance and Tribal Consistency Fund $142,033
93.569 Community Services Block Grant $104,335
21.027 Coronavirus State and Local Fiscal Recovery Funds $99,033
17.277 Wioa National Dislocated Worker Grants / Wia National Emergency Grants $20,293
97.067 Homeland Security Grant Program $14,937
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $0