Coastal Impact Assistance Program -...

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Why We Conducted This Engagement At 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 Authority Coastal Impact Assistance Program Audit Control # 52120013 Recovery Assistance Services • June 2013 DARYL G. PURPERA, CPA, CFE Report Highlights What We Found • CPRA did not have adequate written policies and procedures for the CIAP. • In three instances CPRA tasked the same engineering firm with designing a project and overseeing the construction of that project. • CPRA did not ensure that certain contract provisions were followed. • Invoices totaling $261,422 (.3%) out of the $83,306,197 of invoices tested were coded incorrectly. • Of the $70,988 in mileage invoiced in our sample, $4,009 did not agree with state travel regulations. View the full report, including management’s response, at www.lla.la.gov. Sampled CIAP Projects The State of Louisiana’s CIAP plan consists of 31 state-funded and 76 parish-funded projects with total budgeted costs of $495,670,947. We reviewed a sample of 10 state-funded projects with budgeted costs totaling $143,228,615 that were at least partially funded during the period January 1, 2007 through December 31, 2012. We appreciate the CPRA’s assistance in this engagement.

Transcript of Coastal Impact Assistance Program -...

Page 1: Coastal Impact Assistance Program - Louisianaapp1.lla.la.gov/PublicReports.nsf/F1B0ACC724B3AED686257B87004C1… · At the request of the Coastal Protection and Restoration Authority

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.

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