Finding 588329 (2022-002)

Material Weakness Repeat Finding
Requirement
M
Questioned Costs
-
Year
2022
Accepted
2024-02-06
Audit: 15780
Organization: Sabine Parish Police Jury (LA)

AI Summary

  • Core Issue: The Police Jury has not monitored the subrecipient handling funds from the Department of Labor.
  • Impacted Requirements: Compliance with Office of Management and Budget regulations for subrecipient monitoring is not being met.
  • Recommended Follow-Up: Since the Police Jury has stopped participating in the program, no further recommendations are needed.

Finding Text

Sub Recipient Monitoring: 1) Condition - The entire amount received from the Department of Labor is passed through to a subrecipient that is responsible for providing the program services. Management has not engaged in any activities associated with monitoring the subrecipient's operations. 2) Criteria - Compliance requirements published by the Office of Management and Budget mandate monitoring of subrecipients. 3) Cause - The sub recipient has exercised sole responsibility for all operations of the program and the Police Jury has not engaged in any oversight. 4) Effect - Failure to meet compliance requirements and failure to establish appropriate internal controls over compliance. 5) Recommendation - The Police Jury has discontinued participation in the program and funding is currently collected by the Police Jury’s successor. Accordingly, no recommendations are necessary.

Categories

Subrecipient Monitoring Internal Control / Segregation of Duties

Other Findings in this Audit

  • 11887 2022-002
    Material Weakness Repeat
  • 11888 2022-002
    Material Weakness Repeat
  • 11889 2022-002
    Material Weakness Repeat
  • 588330 2022-002
    Material Weakness Repeat
  • 588331 2022-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.019 Coronavirus Relief Fund $4.64M
17.258 Wia Adult Program $622,381
17.278 Wia Dislocated Workers $535,244
17.259 Wia Youth Activities $394,118
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $13,354