Audit 16760

Finding 2022-001 - Eligibility Federal Program: Emergency Rental Assistance Program Federal Agency: U.S. Department of Treasury Pass-Through Entity: PA Department of Human Services and Carbon County Assistance Listing Number: 21.023 Federal Award Year: July 1, 2021 to June 30, 2022 Criteria: Section 501 of the Consolidated Appropriations Act, 2021 requires certain documentation must be maintained to support the eligibility of direct assistance payments made under this program. Condition: During our audit, for 1 out of 40 individuals selected for testing, the Organization did not maintain eligibility or self-certification documentation. The sample was not a statistically valid sample but was determined using Chapter 21 - Audit Sampling Considerations of Uniform Guidance Compliance Audits of the Government Auditing Standards and Single Audit Guide. Cause: The paper application was misplaced during a move between office locations. Note that completing a paper application is a practice that is no longer continued with this program. Effect: The accuracy of client records depends heavily on the accuracy and timeliness of the staff. If the Organization does not complete or review within a timely manner, records may be inaccurate or incomplete. Questioned Costs: $5,250 of direct assistance payments were paid despite not having appropriate eligibility documentation on file. Recommendation: The Organization should exclusively utilize an electronic application system and should develop a process to review the applications that were previously accepted in paper format to ensure they include all of the required supporting documentation. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding. Paper applications are no longer accepted for this program due to the efficiency of tracking online applications.

Finding 2022-001 - Eligibility Federal Program: Emergency Rental Assistance Program Federal Agency: U.S. Department of Treasury Pass-Through Entity: PA Department of Human Services and Carbon County Assistance Listing Number: 21.023 Federal Award Year: July 1, 2021 to June 30, 2022 Criteria: Section 501 of the Consolidated Appropriations Act, 2021 requires certain documentation must be maintained to support the eligibility of direct assistance payments made under this program. Condition: During our audit, for 1 out of 40 individuals selected for testing, the Organization did not maintain eligibility or self-certification documentation. The sample was not a statistically valid sample but was determined using Chapter 21 - Audit Sampling Considerations of Uniform Guidance Compliance Audits of the Government Auditing Standards and Single Audit Guide. Cause: The paper application was misplaced during a move between office locations. Note that completing a paper application is a practice that is no longer continued with this program. Effect: The accuracy of client records depends heavily on the accuracy and timeliness of the staff. If the Organization does not complete or review within a timely manner, records may be inaccurate or incomplete. Questioned Costs: $5,250 of direct assistance payments were paid despite not having appropriate eligibility documentation on file. Recommendation: The Organization should exclusively utilize an electronic application system and should develop a process to review the applications that were previously accepted in paper format to ensure they include all of the required supporting documentation. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding. Paper applications are no longer accepted for this program due to the efficiency of tracking online applications.