Finding Text
Disaster Grants – Public Assistance (Presidentially Declared Disasters)
Assistance Listing Numbers – 97.036
Criteria: The Uniform Guidance Federal regulations per 2 CFR section 200.403 requires among other things, the specific criteria be met, costs are adequately documented and be necessary and reasonable for the performance of the federal award and be allocable thereto under these principles.
Universe/Population: The total population was all employees using equipment for the purpose of aid to the general public during the Presidentially Declared Emergency period. Based on these requirements, the population consisted of 435 individuals, 1,863 days, and a total dollar amount of $593,233.
Condition: 40 individuals spanning a total of 393 days with a total dollar amount of $117,899 were selected for testing. We noted for two individuals, on 3 separate days, charges were more for equipment hours than the employees were physically at work. The Louisiana State Police (LSP), in its oversite capacity had reviewed 100% of the charges and found overages, including the two individuals noted in our sampled test, for a total overage of $2,913 out of the total population amount of $593,233.
Cause: During a period of shifting positions and job responsibilities, the Sheriff did not check and review the employees and charges requested for reimbursement under the grant award, with a sufficient level of detail.
Effect: Without accurate review of the costs being submitted for reimbursement, the Sherrif could request for reimbursement costs that are unallowable. There is no questioned cost noted due to the reimbursements being adjusted after LSP’s review.
Recommendation: The Sheriff should review all costs before being submitted for reimbursement to ensure appropriate allowability and accuracy of the requests.
View of Responsible Official: Management agrees with this finding and will implement a more detailed review process of FEMA grant reimbursement requests for future disasters to ensure equipment hour costs reported are accurate.