FAC Explorer

Finding 571837 (2024-003)

Material Weakness
Requirement
B
Questioned Costs
$1
Year
2024
Accepted
2025-07-23
Audit: 362863
Organization: City of Baton Rouge - Parish of East Baton Rouge (LA)
Auditor: Eisneramper

AI Summary

  • Core Issue: The City-Parish paid $36,420 for youth workforce development services without adequate documentation, violating federal grant guidelines.
  • Impacted Requirements: Payments lacked necessary supporting documents like progress reports and timesheets, which are essential for compliance with Title 2 CFR Part 200.
  • Recommended Follow-Up: Ensure all required documentation is collected from vendors before disbursing funds to comply with contract terms and improve internal controls.

Finding Text

Allowable Costs Questioned Costs: $36,420 Department of the Treasury 21.027 Coronavirus State and Local Fiscal Recovery Program (SLFR) (COVID-19) Grant No(s): N/A Criteria: Title 2 CFR Part 200, commonly referred to as the Uniform Guidance (UG), governs most federal grants. Section 403 of Part 200 sets forth the allowability provisions for allowable costs, including that they be adequately documented. Condition: The City-Parish contracted with a certain vendor for two separate services under two separate contracts; one for event planning services for the Summer of Hope and one to manage and develop a youth workforce training program. The youth workforce contract services were to be performed for 3 months, at the same time as those for the Summer of Hope planning. The contract called for monthly payments to be made upon submission of invoices with adequate supporting documentation including an invoice, and/or monthly progress reports with summaries of tasks, and/or receipts, timesheets or consultant hours. Three invoices for payment of youth workforce development services totaling $36,420, contained only an invoice with no monthly progress reports or timesheets indicating activities performed. When contracts run simultaneously, this level of detail of activities, or lack thereof, may be considered inadequate documentation. This same vendor received shipments of merchandise purchased on a City-Parish purchase card as described in finding 2024-001. The contract is not clear on the party that is to bear the cost of this merchandise. Universe/ Population: The City-Parish paid for goods and services from approximately 160 contracted vendors as part of the SLFR program. Certain vendors were selected for audit procedures based on various of criteria. Effect: The City-Parish may not have properly enforced the terms of the contract prior to payment. Cause: Improper execution and design of established internal controls. Recommendation: Individuals involved with administering and monitoring grants and contracts should require all documentation be received from the vendor to ensure compliance with the contract prior to funds’ disbursement. View of Responsible Officials: The City-Parish transitioned the administration of the SLFR grant in the first quarter of 2025; therefore, we are unable to obtain direct clarification if there was other supporting documentation obtained but not included with the invoice. Moving forward, more detailed documentation will be required to substantiate payments and services rendered.

Corrective Action Plan

The City-Parish transitioned the administration of the SLFR grant in the first quarter of 2025; therefore, we are unable to obtain direct clarification if there was other supporting documentation obtained but not included with the invoice. Moving forward, more detailed documentation will be required to substantiate payments and services rendered. Expected Implementation Date: January 2025 Contact person: Kelly LeDuff, Urban Development Director, Office of Community Development Yolanda Burnette-Lankford, Ph.D., Chief Service Office, Office of the Mayor-President

Categories

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

  • 571835 2024-008
    Significant Deficiency
  • 571836 2024-008
    Significant Deficiency
  • 571838 2024-004
    Material Weakness
  • 571839 2024-005
    Material Weakness
  • 571840 2024-006
    Material Weakness
  • 571841 2024-007
    Material Weakness
  • 1148277 2024-008
    Significant Deficiency
  • 1148278 2024-008
    Significant Deficiency
  • 1148279 2024-003
    Material Weakness
  • 1148280 2024-004
    Material Weakness
  • 1148281 2024-005
    Material Weakness
  • 1148282 2024-006
    Material Weakness
  • 1148283 2024-007
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $35.19M
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $6.69M
93.914 Hiv Emergency Relief Project Grants $4.74M
21.023 Emergency Rental Assistance Program $4.73M
20.205 Highway Planning and Construction $4.59M
97.029 Flood Mitigation Assistance $3.72M
97.039 Hazard Mitigation Grant $3.37M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $2.63M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $2.54M
17.259 Wioa Youth Activities $2.24M
93.686 Ending the Hiv Epidemic: A Plan for America — Ryan White Hiv/aids Program Parts A and B $2.15M
20.933 National Infrastructure Investments $2.06M
17.258 Wioa Adult Program $1.97M
14.241 Housing Opportunities for Persons with Aids $1.73M
93.569 Community Services Block Grant $1.52M
17.278 Wioa Dislocated Worker Formula Grants $1.09M
93.137 Community Programs to Improve Minority Health $945,705
93.493 Congressional Directives $930,313
10.558 Child and Adult Care Food Program $776,684
20.600 State and Community Highway Safety $700,556
93.600 Head Start $633,927
16.817 Byrne Criminal Justice Innovation Program $615,862
14.218 Community Development Block Grants/entitlement Grants $339,915
14.905 Lead Hazard Reduction Demonstration Grant Program $328,961
97.067 Homeland Security Grant Program $230,203
95.001 High Intensity Drug Trafficking Areas Program $121,601
14.239 Home Investment Partnerships Program $107,696
20.616 National Priority Safety Programs $89,550
20.607 Alcohol Open Container Requirements $87,831
93.658 Foster Care Title IV-E $86,075
16.710 Public Safety Partnership and Community Policing Grants $67,000
16.045 Community-Based Violence Intervention and Prevention Initiative $52,193
16.738 Edward Byrne Memorial Justice Assistance Grant Program $50,076
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $36,996
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $13,957
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $5,550
93.069 Public Health Emergency Preparedness $3,605
97.024 Emergency Food and Shelter National Board Program $1,080
93.568 Low-Income Home Energy Assistance $757
14.231 Emergency Solutions Grant Program $75