Finding 976568 (2023-018)

Material Weakness
Requirement
AB
Questioned Costs
$1
Year
2023
Accepted
2024-06-06
Audit: 308248
Organization: City of Carencro (LA)
Auditor: Kolder Slaven

AI Summary

  • Issue: The City requested reimbursement for retainage amounts not yet paid, violating program guidelines against advance payments.
  • Impact: $208,790 was requested improperly, with $148,011 affecting federal award programs.
  • Follow-up: The City must review all grant reimbursement requests to confirm they reflect actual expenditures.

Finding Text

Criteria: The Water Sector Program guidelines do not allow for advance payments. Condition: The City requested reimbursement for retainage amounts for which it had not paid the funds as of the date of the request. Cause: The City was unaware that retainage amounts were included in the request for reimbursement. Effect: The City requested reimbursement for retainage amounts that had not been paid in the amount of $208,790, of which $148,011 was charged to federal award programs. Recommendation: The City should carefully review grant reimbursement requests to ensure that all amounts requested represent actual expenditures. Management’s Corrective Action Plan: The City will review grant reimbursements before submitting to ensure that all amounts requested represent actual expenditures.

Categories

Questioned Costs Cash Management

Other Findings in this Audit

  • 400123 2023-015
    Material Weakness
  • 400124 2023-016
    Material Weakness
  • 400125 2023-017
    Material Weakness
  • 400126 2023-018
    Material Weakness
  • 400127 2023-023
    Material Weakness
  • 400128 2023-024
    Material Weakness
  • 400129 2023-025
    Material Weakness
  • 400130 2023-026
    Material Weakness
  • 400131 2023-012
    Material Weakness
  • 400132 2023-013
    Material Weakness
  • 400133 2023-014
    Material Weakness
  • 400134 2023-020
    Material Weakness
  • 400135 2023-021
    Material Weakness
  • 400136 2023-022
    Material Weakness
  • 976565 2023-015
    Material Weakness
  • 976566 2023-016
    Material Weakness
  • 976567 2023-017
    Material Weakness
  • 976569 2023-023
    Material Weakness
  • 976570 2023-024
    Material Weakness
  • 976571 2023-025
    Material Weakness
  • 976572 2023-026
    Material Weakness
  • 976573 2023-012
    Material Weakness
  • 976574 2023-013
    Material Weakness
  • 976575 2023-014
    Material Weakness
  • 976576 2023-020
    Material Weakness
  • 976577 2023-021
    Material Weakness
  • 976578 2023-022
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.41M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $307,200
97.083 Staffing for Adequate Fire and Emergency Response (safer) $33,250