Finding 504319 (2024-005)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2024-10-31
Audit: 326872
Organization: City of Scott (LA)

AI Summary

  • Issue: The City requested reimbursement for $620,500 without having made the payments first, violating program guidelines.
  • Requirements impacted: Advance payments are not allowed under the Water Sector Program guidelines.
  • Follow-up: The City should review all reimbursement requests to confirm that payments have been made before submission.

Finding Text

Assistance Listing # 21.027 – COVID-19 Coronavirus State and Local Fiscal Recovery Funds Fiscal year finding initially occurred: 2024 Criteria The Water Sector Program guidelines do not allow for advance payments. Condition The City requested reimbursement for amounts for which it had not paid the funds as of the date of the request. Cause The City was unaware of the program requirements. Effect The City requested reimbursement for amounts that had not been paid at the time of request in the amount of $620,500. Recommendation The City should carefully review grant reimbursement requests to ensure that all amounts requested have been paid prior to requesting reimbursement. Management’s Corrective Action Plan The City of Scott will review grant reimbursements before submitted to ensure that all amounts requested represent actual expenditures.

Corrective Action Plan

Recommendation: The City should carefully review grant reimbursement requests to ensure that all amounts requested have been paid prior to requesting reimbursement. Corrective Action Plan: The City of Scott will review grant reimbursements before submitted to ensure that all amounts requested represent actual expenditures.

Categories

Cash Management

Other Findings in this Audit

  • 504316 2024-002
    Material Weakness
  • 504317 2024-003
    Material Weakness
  • 504318 2024-004
    Material Weakness Repeat
  • 504320 2024-006
    Material Weakness
  • 504321 2024-007
    Material Weakness
  • 504322 2024-008
    Material Weakness Repeat
  • 504323 2024-009
    Material Weakness
  • 1080758 2024-002
    Material Weakness
  • 1080759 2024-003
    Material Weakness
  • 1080760 2024-004
    Material Weakness Repeat
  • 1080761 2024-005
    Material Weakness
  • 1080762 2024-006
    Material Weakness
  • 1080763 2024-007
    Material Weakness
  • 1080764 2024-008
    Material Weakness Repeat
  • 1080765 2024-009
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $620,500
97.039 Hazard Mitigation Grant $133,222
20.205 Highway Planning and Construction $24,315