FAC Explorer

Finding 627397 (2022-005)

Significant Deficiency
Requirement
AB
Questioned Costs
$1
Year
2022
Accepted
2023-07-27
Audit: 53428
Organization: City of Baton Rouge - Parish of East Baton Rouge (LA)
Auditor: Postlethwaite & Netterville Apac

AI Summary

  • Core Issue: The City-Parish lacks proper documentation for salaries and benefits charged to the SLFR program, leading to questioned costs of $522,000.
  • Impacted Requirements: Compliance with Uniform Guidance subpart E, specifically documentation standards for payroll distribution under 200.430.
  • Recommended Follow-Up: Provide training for all divisions on payroll documentation requirements to ensure compliance with federal guidelines.

Finding Text

2022-005) Allowable Costs Questioned Costs: $ 522,000 Department of the Treasury 21.027 Coronavirus State and Local Fiscal Recovery Program (SLFR) Grant No(s): N/A Criteria: Cost charged to federal grant programs, including the Coronavirus State and Local Fiscal Recovery Program, must follow the Uniform Guidance (UG), subpart E. Salaries and benefits charged must meet the documentation standards of 200.430 by supporting the distribution of costs for employees working on more than one activity. Condition: The City-Parish lacked documentation to support the distribution of salaries and benefits for employees that worked on SLFR activities as well as non-SLFR activities. Universe/ Population: Of a sampling of 24 separate employee payroll charges, defined as an employee?s gross pay for a payroll period, 6 were charged to the Environmental Division of the City-Parish, and all 6 failed to meet the time distribution requirements of 200.430. The non-compliance appears to be limited to this division. Effect: The City-Parish may be non-compliant with the regulations for payroll and benefit costs of the Environmental Division that were charged to the SLFR resulting in questioned costs $522,000. Cause: The division?s administrators were unaware of the requirements of the UG subpart E 200.430. Recommendation: All divisions involved in administering federal programs should be advised and trained in the payroll documentation requirements of the UG. View of Responsible Official: In an effort to avoid non-compliance with the federal grant program, all employee payroll charges will be transferred to an alternative City-Parish funding source. If a federal grant program is used in the future for employee payroll charges, the employees will be trained on the applicable federal guidelines prior to use.

Categories

Questioned Costs Allowable Costs / Cost Principles

Other Findings in this Audit

  • 50873 2022-006
    Significant Deficiency Repeat
  • 50874 2022-007
    Significant Deficiency
  • 50875 2022-008
    Significant Deficiency
  • 50876 2022-009
    Significant Deficiency
  • 50877 2022-006
    Significant Deficiency Repeat
  • 50878 2022-007
    Significant Deficiency
  • 50879 2022-010
    Material Weakness
  • 50880 2022-011
    Material Weakness
  • 50881 2022-012
    Material Weakness
  • 50882 2022-012
    Material Weakness
  • 50883 2022-002
    Significant Deficiency Repeat
  • 50884 2022-003
    -
  • 50954 2022-004
    Significant Deficiency
  • 50955 2022-005
    Significant Deficiency
  • 50956 2022-013
    Significant Deficiency
  • 50957 2022-014
    Significant Deficiency
  • 627315 2022-006
    Significant Deficiency Repeat
  • 627316 2022-007
    Significant Deficiency
  • 627317 2022-008
    Significant Deficiency
  • 627318 2022-009
    Significant Deficiency
  • 627319 2022-006
    Significant Deficiency Repeat
  • 627320 2022-007
    Significant Deficiency
  • 627321 2022-010
    Material Weakness
  • 627322 2022-011
    Material Weakness
  • 627323 2022-012
    Material Weakness
  • 627324 2022-012
    Material Weakness
  • 627325 2022-002
    Significant Deficiency Repeat
  • 627326 2022-003
    -
  • 627396 2022-004
    Significant Deficiency
  • 627398 2022-013
    Significant Deficiency
  • 627399 2022-014
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $37.49M
21.023 Emergency Rental Assistance Program $25.10M
20.205 Highway Planning and Construction $6.92M
97.039 Hazard Mitigation Grant $6.14M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $5.84M
97.029 Flood Mitigation Assistance $5.47M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $4.75M
59.075 Shuttered Venue Operators Grant Program $3.52M
17.258 Wia Adult Program $1.54M
14.218 Community Development Block Grants/entitlement Grants $1.32M
17.259 Wia Adult Program $1.17M
20.106 Airport Improvement Program $1.13M
93.569 Community Services Block Grant $1.11M
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $936,096
17.278 Wia Adult Program $879,136
93.137 Community Programs to Improve Minority Health Grant Program $818,074
93.686 Ending the Hiv Epidemic: A Plan for America Ryan White Hiv/aids Program Parts A and B (b) $757,086
93.600 Head Start $678,481
14.231 Emergency Solutions Grant Program $602,607
10.558 Child and Adult Care Food Program $586,510
93.568 Low-Income Home Energy Assistance $339,173
97.067 Homeland Security Grant Program $245,647
20.600 State and Community Highway Safety $202,452
93.658 Foster Care_title IV-E $119,398
93.498 Provider Relief Fund $113,017
93.127 Emergency Medical Services for Children $101,508
95.001 High Intensity Drug Trafficking Areas Program $97,145
20.616 National Priority Safety Programs $79,996
16.034 Coronavirus Emergency Supplemental Funding Program $78,600
14.905 Lead Hazard Reduction Demonstration Grant Program $76,888
20.607 Alcohol Open Container Requirements $75,705
14.241 Housing Opportunities for Persons with Aids $67,030
97.042 Emergency Management Performance Grants $61,857
16.843 Gulf States Regional Law Enforcement Technology Training and Technical Assistance Initiative (b) $30,000
16.738 Edward Byrne Memorial Justice Assistance Grant Program $21,000
66.817 State and Tribal Response Program Grants $20,000
17.277 Wia Adult Program $14,798
16.609 Project Safe Neighborhoods $10,854
14.239 Home Investment Partnerships Program $9,810
97.024 Emergency Food and Shelter National Board Program $7,912
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $7,356
10.664 Cooperative Forestry Assistance $4,130
93.069 Public Health Emergency Preparedness $1,861
93.914 Hiv Emergency Relief Project Grants $201
97.044 Assistance to Firefighters Grant $12