Post on 05-Feb-2018
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Why We Conducted This EngagementAt the request of the Coastal Protection and Restoration Authority (CPRA), we performed agreed-upon procedures to assist management in evaluating the sufficiency of the documentation used to support
expenditures of Coastal Impact Assistance Program (CIAP) funds.
Coastal Protection and Restoration AuthorityCoastal Impact Assistance Program
Audit Control # 52120013Recovery Assistance Services • June 2013
DARYL G. PURPERA, CPA, CFE
Report Highlights
What We Found• CPRAdidnothaveadequate
writtenpoliciesandproceduresfortheCIAP.
• InthreeinstancesCPRAtaskedthesameengineeringfirmwithdesigningaprojectandoverseeingtheconstructionofthatproject.
• CPRAdidnotensurethatcertaincontractprovisionswerefollowed.
• Invoicestotaling$261,422(.3%)outofthe$83,306,197ofinvoicestestedwerecodedincorrectly.
• Ofthe$70,988inmileageinvoicedinoursample,$4,009didnotagreewithstatetravelregulations.
View the full report, including management’s response, at www.lla.la.gov.
Sampled CIAP Projects
TheStateofLouisiana’sCIAPplanconsistsof31state-fundedand76parish-fundedprojectswithtotalbudgetedcostsof$495,670,947.Wereviewedasampleof10state-fundedprojectswithbudgetedcoststotaling$143,228,615thatwereatleastpartiallyfundedduringtheperiodJanuary1,2007throughDecember31,2012.
WeappreciatetheCPRA’sassistanceinthisengagement.