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Livingston Parish finance committee hears audit fixes, grant reimbursements and project updates
Summary
Finance committee staff told members auditors' findings have been addressed, highlighted $13.6 million in year‑to‑date grant reimbursements and described remaining receivables tied to projects including Cook Road; committee adjourned by voice vote.
At a Livingston Parish Finance Committee meeting, finance staff summarized recent audit findings, described steps taken to improve grant accounting and reconciliation, and provided updates on major grant programs and projects, including Cook Road, ARPA funds, the opioid abatement settlement and the Hazard Mitigation Grant Program.
Finance staff told committee members that auditors’ recommendations related to grant worksheets and reconciliations have been implemented. “All these findings have been implemented prior to 06/30/2025,” a finance staff member said, adding the office has reformatted grant worksheets and reconciles reimbursements daily to the general ledger.
The presentation emphasized cash‑flow pressure caused by unreimbursed grant expenses. Staff reported year‑to‑date grant reimbursement revenue of $13,603,200.23504 and that the parish collected $3,432,788.57 in June 2025 (federal $3,401,550.57; state $31,238). On a rolling list of project receivables, staff said federal receivables had dropped to $324,426.08 and state receivables to $65,316.70 as reimbursements arrived.
Cook Road was identified as a prominent, multi‑year project on the receivables spreadsheet. Staff said the spreadsheet, created and updated by Gina in the grants office, ties each project to work papers and the general ledger so officials can see outstanding receivables and expected reimbursements at a glance.
On American Rescue Plan Act (ARPA) funds, staff said the parish received $27,346,613 in 2021 and that the ARPA program is expected to close in the third quarter of 2025 with a final revenue recognition of $1,011,802.46 for the year. Staff listed uses tied to obligated ARPA funds, including sewer and drainage improvements, cybersecurity measures and equipment for the coroner’s facility. The coroner facility work is complete, staff said, and in‑house autopsies are expected to save roughly $50,000 a year while also reducing turnaround time.
The parish also reported $4,020,714.79 received through the nationwide opioid abatement settlement in 2023–24. Staff said distributions are part of an 18‑year anticipated plan and that the parish works with local entities, including the school system and fire department, under governmental agreements to deploy funds for treatment, prevention and equipment. Anticipated opioid settlement revenue for 2025 was reported as $984,911 but staff noted that final amounts could change depending on additional settlements.
Hazard Mitigation Grant Program (HMGP) funding was described as one of the largest federal grant streams for the parish, supporting elevation and acquisition of homes, drainage projects, bank stabilization and sediment removal. Staff said the parish has worked with more than 350 homeowners through elevation or acquisition efforts and reported having received $6,614,220 to date for related work; anticipated federal HMGP revenue for 2025 was reported at about $32,000,000 (federal grant funding and reimbursements).
Staff answered questions about grants that pass money through to subrecipients. The auditors had asked for stronger monitoring of subrecipients; staff said the parish has added deeper work papers and monitoring for entities such as the Council on Aging and described the parish’s flow‑through process for DOTD (Louisiana Department of Transportation and Development) funds: DOTD submits, parish reviews and signs, DOTD disburses, then the parish passes funds to subrecipients at 100 percent of approved amounts.
Other items covered included receipts of $72,145.31 of sports‑wagering distributions to the animal shelter (February–May) for day‑to‑day operations; updates on large check registers and road projects (including contracts such as work by RJ Daigle); and a brief discussion of prisoner housing pressures and the sheriff’s efforts to expand capacity. Staff said some elevation/acquisition projects require homeowners’ cost shares and noted at least one instance where a homeowner’s death required reimbursement from escrow (the Torres irrevocable trust) because the project did not proceed.
Committee members praised finance staff for the audit response and day‑to‑day work. The meeting ended with a motion to adjourn, which passed by voice vote.
