Criteria: Emergency Solutions Grant (ESG) program guidance stipulates that within 180 days after the date that HUD signs the grant agreement (or a grant amendment for reallocation of funds) the recipient must obligate all of the grant amount, except the amount for its administrative costs. Condition: Internal controls should be in place to ensure the County is in compliance with all requirements of the federal award program. Due to numerous conditions stemming from the COVID-19 pandemic, including staffing, limited agency capacity, and agencies prioritizing the utilization of other funding sources, the County?s Community Development department, in charge of utilizing the ESG funding, was unable to completely obligate the 2021 ESG award by the deadline of February 7, 2022, instead ultimately locating agencies and subrecipients to utilize the entire award in August 2022. The County however did comply with the Expenditure and Payment Requirement, having met the deadline to expend the entire award within twenty-four (24) months. Context/cause: The County did not have adequate internal controls to ensure compliance with the requirement to obligate the 2021 ESG award within 180 days of HUD signing. Obligation of this entire award was not achieved until August 2022, approximately 360 days after HUD signing. Effect: The 2021 ESG award was not obligated within the required 180-day window. Questioned Costs: None. Recommendation: We recommend the County enhances internal controls to ensure compliance with all ESG program special test requirements.
Criteria: Emergency Solutions Grant (ESG) program guidance stipulates that within 180 days after the date that HUD signs the grant agreement (or a grant amendment for reallocation of funds) the recipient must obligate all of the grant amount, except the amount for its administrative costs. Condition: Internal controls should be in place to ensure the County is in compliance with all requirements of the federal award program. Due to numerous conditions stemming from the COVID-19 pandemic, including staffing, limited agency capacity, and agencies prioritizing the utilization of other funding sources, the County?s Community Development department, in charge of utilizing the ESG funding, was unable to completely obligate the 2021 ESG award by the deadline of February 7, 2022, instead ultimately locating agencies and subrecipients to utilize the entire award in August 2022. The County however did comply with the Expenditure and Payment Requirement, having met the deadline to expend the entire award within twenty-four (24) months. Context/cause: The County did not have adequate internal controls to ensure compliance with the requirement to obligate the 2021 ESG award within 180 days of HUD signing. Obligation of this entire award was not achieved until August 2022, approximately 360 days after HUD signing. Effect: The 2021 ESG award was not obligated within the required 180-day window. Questioned Costs: None. Recommendation: We recommend the County enhances internal controls to ensure compliance with all ESG program special test requirements.
Criteria: Emergency Solutions Grant (ESG) program guidance stipulates that within 180 days after the date that HUD signs the grant agreement (or a grant amendment for reallocation of funds) the recipient must obligate all of the grant amount, except the amount for its administrative costs. Condition: Internal controls should be in place to ensure the County is in compliance with all requirements of the federal award program. Due to numerous conditions stemming from the COVID-19 pandemic, including staffing, limited agency capacity, and agencies prioritizing the utilization of other funding sources, the County?s Community Development department, in charge of utilizing the ESG funding, was unable to completely obligate the 2021 ESG award by the deadline of February 7, 2022, instead ultimately locating agencies and subrecipients to utilize the entire award in August 2022. The County however did comply with the Expenditure and Payment Requirement, having met the deadline to expend the entire award within twenty-four (24) months. Context/cause: The County did not have adequate internal controls to ensure compliance with the requirement to obligate the 2021 ESG award within 180 days of HUD signing. Obligation of this entire award was not achieved until August 2022, approximately 360 days after HUD signing. Effect: The 2021 ESG award was not obligated within the required 180-day window. Questioned Costs: None. Recommendation: We recommend the County enhances internal controls to ensure compliance with all ESG program special test requirements.
Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that pass-through entities clearly identify to each subrecipient significant Federal subaward information, including identifying award numbers, subaward period dates and budget dates, Federal Assistance Listings number and Title, and appropriate terms and conditions concerning closeout of the subaward. Typically this requirement is satisfied by utilizing a subrecipient contract, reflecting all necessary information, and requiring execution showing acknowledgement of the terms by both parties. Condition: Internal controls should be in place to ensure the County is in compliance with all requirements of the federal award program. In place of utilizing a subrecipient contract, the County opted to attach a document of program information to its standard purchase order provided to each subrecipient engaged for the program. This document did not contain all of the information required by CFR ?200.332 to be clearly communicated to all subrecipients. Context/cause: The County did not have adequate internal controls to ensure compliance with subrecipient monitoring requirements. Testing was performed over each requirement for the County. Out of a total population of sixty (60) subrecipients, six (6) were selected for testing. For three (3) of the six (6) sampled subrecipients, the County did not clearly communicate all required subaward information. Examples of this omitted information include the date of the federal award, the subrecipient?s Unique Entity Identifier (UEI) or DUNS number, program title and assistance listing numbers, and federal award project description. Effect: Noncompliance at the subrecipient level may occur due to the subrecipient being unaware of all requirements. Questioned Costs: None. Recommendation: We recommend the County enhances internal controls to ensure compliance with subrecipient monitoring requirements.
Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that pass-through entities clearly identify to each subrecipient significant Federal subaward information, including identifying award numbers, subaward period dates and budget dates, Federal Assistance Listings number and Title, and appropriate terms and conditions concerning closeout of the subaward. Typically this requirement is satisfied by utilizing a subrecipient contract, reflecting all necessary information, and requiring execution showing acknowledgement of the terms by both parties. Condition: Internal controls should be in place to ensure the County is in compliance with all requirements of the federal award program. In place of utilizing a subrecipient contract, the County opted to attach a document of program information to its standard purchase order provided to each subrecipient engaged for the program. This document did not contain all of the information required by CFR ?200.332 to be clearly communicated to all subrecipients. Context/cause: The County did not have adequate internal controls to ensure compliance with subrecipient monitoring requirements. Testing was performed over each requirement for the County. Out of a total population of sixty (60) subrecipients, six (6) were selected for testing. For three (3) of the six (6) sampled subrecipients, the County did not clearly communicate all required subaward information. Examples of this omitted information include the date of the federal award, the subrecipient?s Unique Entity Identifier (UEI) or DUNS number, program title and assistance listing numbers, and federal award project description. Effect: Noncompliance at the subrecipient level may occur due to the subrecipient being unaware of all requirements. Questioned Costs: None. Recommendation: We recommend the County enhances internal controls to ensure compliance with subrecipient monitoring requirements.
Criteria: Internal controls should be in place to ensure that reporting requirements are met as specified in the guidance provided by the Treasury. Treasury guidance specified that the County was required to submit monthly reports, including data regarding households assisted and expenditures made, due the 15th of the month following the end of the month being reported. Also required were quarterly reports that included sections of data detailing amounts of expenditures as well as demographics of the population assisted. The Uniform Guidance requires any recipients of federal awards to comply with the reporting requirements indicated by the grantor agency. Condition: During our testing of reporting requirements, we noted the County did not complete and submit two (2) of the twelve (12) required monthly reports. Additionally, it was noted that inaccurate data regarding the County?s population was included on three (3) of the eight (8) quarterly reports. For the first quarter?s report, no population was reported; on the second report, six (6) million unique households were reported as having initial Emergency Rental Assistance Program assistance; and in the third quarter, over five (5) million unique households were reported as receiving initial assistance. The population of DeKalb County is less than one million people. Context/cause: The County did not have adequate internal controls to ensure compliance with reporting requirements. Testing was performed over each requirement for the County. All reports for the program were tested. No monthly reports were submitted for the ERA1 subaward for the months of January 2022 or February 2022, and three (3) quarterly reports for the ERA1 subaward included significant inaccurate data. Effect: Two (2) required monthly reports were not submitted and three (3) quarterly reports included inaccurate data due to inadequate controls over compliance with reporting requirements. Questioned Costs: None. Recommendation: We recommend the County enhances internal controls to ensure accuracy and compliance with reporting requirements.
Criteria: Internal controls should be in place to ensure that reporting requirements are met as specified in the guidance provided by the Treasury. Treasury guidance specified that the County was required to submit monthly reports, including data regarding households assisted and expenditures made, due the 15th of the month following the end of the month being reported. Also required were quarterly reports that included sections of data detailing amounts of expenditures as well as demographics of the population assisted. The Uniform Guidance requires any recipients of federal awards to comply with the reporting requirements indicated by the grantor agency. Condition: During our testing of reporting requirements, we noted the County did not complete and submit two (2) of the twelve (12) required monthly reports. Additionally, it was noted that inaccurate data regarding the County?s population was included on three (3) of the eight (8) quarterly reports. For the first quarter?s report, no population was reported; on the second report, six (6) million unique households were reported as having initial Emergency Rental Assistance Program assistance; and in the third quarter, over five (5) million unique households were reported as receiving initial assistance. The population of DeKalb County is less than one million people. Context/cause: The County did not have adequate internal controls to ensure compliance with reporting requirements. Testing was performed over each requirement for the County. All reports for the program were tested. No monthly reports were submitted for the ERA1 subaward for the months of January 2022 or February 2022, and three (3) quarterly reports for the ERA1 subaward included significant inaccurate data. Effect: Two (2) required monthly reports were not submitted and three (3) quarterly reports included inaccurate data due to inadequate controls over compliance with reporting requirements. Questioned Costs: None. Recommendation: We recommend the County enhances internal controls to ensure accuracy and compliance with reporting requirements.
Criteria: Internal controls should be in place to ensure that reporting requirements are met as specified in the guidance provided by the Treasury. Treasury guidance specified that the County was required to submit monthly reports, including data regarding households assisted and expenditures made, due the 15th of the month following the end of the month being reported. Also required were quarterly reports that included sections of data detailing amounts of expenditures as well as demographics of the population assisted. The Uniform Guidance requires any recipients of federal awards to comply with the reporting requirements indicated by the grantor agency. Condition: During our testing of reporting requirements, we noted the County did not complete and submit two (2) of the twelve (12) required monthly reports. Additionally, it was noted that inaccurate data regarding the County?s population was included on three (3) of the eight (8) quarterly reports. For the first quarter?s report, no population was reported; on the second report, six (6) million unique households were reported as having initial Emergency Rental Assistance Program assistance; and in the third quarter, over five (5) million unique households were reported as receiving initial assistance. The population of DeKalb County is less than one million people. Context/cause: The County did not have adequate internal controls to ensure compliance with reporting requirements. Testing was performed over each requirement for the County. All reports for the program were tested. No monthly reports were submitted for the ERA1 subaward for the months of January 2022 or February 2022, and three (3) quarterly reports for the ERA1 subaward included significant inaccurate data. Effect: Two (2) required monthly reports were not submitted and three (3) quarterly reports included inaccurate data due to inadequate controls over compliance with reporting requirements. Questioned Costs: None. Recommendation: We recommend the County enhances internal controls to ensure accuracy and compliance with reporting requirements.
Criteria: Internal controls should be in place to ensure that reporting requirements are met as specified in the guidance provided by the Treasury. Treasury guidance specified that the County was required to submit monthly reports, including data regarding households assisted and expenditures made, due the 15th of the month following the end of the month being reported. Also required were quarterly reports that included sections of data detailing amounts of expenditures as well as demographics of the population assisted. The Uniform Guidance requires any recipients of federal awards to comply with the reporting requirements indicated by the grantor agency. Condition: During our testing of reporting requirements, we noted the County did not complete and submit two (2) of the twelve (12) required monthly reports. Additionally, it was noted that inaccurate data regarding the County?s population was included on three (3) of the eight (8) quarterly reports. For the first quarter?s report, no population was reported; on the second report, six (6) million unique households were reported as having initial Emergency Rental Assistance Program assistance; and in the third quarter, over five (5) million unique households were reported as receiving initial assistance. The population of DeKalb County is less than one million people. Context/cause: The County did not have adequate internal controls to ensure compliance with reporting requirements. Testing was performed over each requirement for the County. All reports for the program were tested. No monthly reports were submitted for the ERA1 subaward for the months of January 2022 or February 2022, and three (3) quarterly reports for the ERA1 subaward included significant inaccurate data. Effect: Two (2) required monthly reports were not submitted and three (3) quarterly reports included inaccurate data due to inadequate controls over compliance with reporting requirements. Questioned Costs: None. Recommendation: We recommend the County enhances internal controls to ensure accuracy and compliance with reporting requirements.
Criteria: Internal controls should be in place to ensure that reporting requirements are met as specified in the guidance provided by the Treasury. Treasury guidance specified that the County was required to submit monthly reports, including data regarding households assisted and expenditures made, due the 15th of the month following the end of the month being reported. Also required were quarterly reports that included sections of data detailing amounts of expenditures as well as demographics of the population assisted. The Uniform Guidance requires any recipients of federal awards to comply with the reporting requirements indicated by the grantor agency. Condition: During our testing of reporting requirements, we noted the County did not complete and submit two (2) of the twelve (12) required monthly reports. Additionally, it was noted that inaccurate data regarding the County?s population was included on three (3) of the eight (8) quarterly reports. For the first quarter?s report, no population was reported; on the second report, six (6) million unique households were reported as having initial Emergency Rental Assistance Program assistance; and in the third quarter, over five (5) million unique households were reported as receiving initial assistance. The population of DeKalb County is less than one million people. Context/cause: The County did not have adequate internal controls to ensure compliance with reporting requirements. Testing was performed over each requirement for the County. All reports for the program were tested. No monthly reports were submitted for the ERA1 subaward for the months of January 2022 or February 2022, and three (3) quarterly reports for the ERA1 subaward included significant inaccurate data. Effect: Two (2) required monthly reports were not submitted and three (3) quarterly reports included inaccurate data due to inadequate controls over compliance with reporting requirements. Questioned Costs: None. Recommendation: We recommend the County enhances internal controls to ensure accuracy and compliance with reporting requirements.
Criteria: Internal controls should be in place to ensure that reporting requirements are met as specified in the guidance provided by the Treasury. Treasury guidance specified that the County was required to submit monthly reports, including data regarding households assisted and expenditures made, due the 15th of the month following the end of the month being reported. Also required were quarterly reports that included sections of data detailing amounts of expenditures as well as demographics of the population assisted. The Uniform Guidance requires any recipients of federal awards to comply with the reporting requirements indicated by the grantor agency. Condition: During our testing of reporting requirements, we noted the County did not complete and submit two (2) of the twelve (12) required monthly reports. Additionally, it was noted that inaccurate data regarding the County?s population was included on three (3) of the eight (8) quarterly reports. For the first quarter?s report, no population was reported; on the second report, six (6) million unique households were reported as having initial Emergency Rental Assistance Program assistance; and in the third quarter, over five (5) million unique households were reported as receiving initial assistance. The population of DeKalb County is less than one million people. Context/cause: The County did not have adequate internal controls to ensure compliance with reporting requirements. Testing was performed over each requirement for the County. All reports for the program were tested. No monthly reports were submitted for the ERA1 subaward for the months of January 2022 or February 2022, and three (3) quarterly reports for the ERA1 subaward included significant inaccurate data. Effect: Two (2) required monthly reports were not submitted and three (3) quarterly reports included inaccurate data due to inadequate controls over compliance with reporting requirements. Questioned Costs: None. Recommendation: We recommend the County enhances internal controls to ensure accuracy and compliance with reporting requirements.
Criteria: Emergency Solutions Grant (ESG) program guidance stipulates that within 180 days after the date that HUD signs the grant agreement (or a grant amendment for reallocation of funds) the recipient must obligate all of the grant amount, except the amount for its administrative costs. Condition: Internal controls should be in place to ensure the County is in compliance with all requirements of the federal award program. Due to numerous conditions stemming from the COVID-19 pandemic, including staffing, limited agency capacity, and agencies prioritizing the utilization of other funding sources, the County?s Community Development department, in charge of utilizing the ESG funding, was unable to completely obligate the 2021 ESG award by the deadline of February 7, 2022, instead ultimately locating agencies and subrecipients to utilize the entire award in August 2022. The County however did comply with the Expenditure and Payment Requirement, having met the deadline to expend the entire award within twenty-four (24) months. Context/cause: The County did not have adequate internal controls to ensure compliance with the requirement to obligate the 2021 ESG award within 180 days of HUD signing. Obligation of this entire award was not achieved until August 2022, approximately 360 days after HUD signing. Effect: The 2021 ESG award was not obligated within the required 180-day window. Questioned Costs: None. Recommendation: We recommend the County enhances internal controls to ensure compliance with all ESG program special test requirements.
Criteria: Emergency Solutions Grant (ESG) program guidance stipulates that within 180 days after the date that HUD signs the grant agreement (or a grant amendment for reallocation of funds) the recipient must obligate all of the grant amount, except the amount for its administrative costs. Condition: Internal controls should be in place to ensure the County is in compliance with all requirements of the federal award program. Due to numerous conditions stemming from the COVID-19 pandemic, including staffing, limited agency capacity, and agencies prioritizing the utilization of other funding sources, the County?s Community Development department, in charge of utilizing the ESG funding, was unable to completely obligate the 2021 ESG award by the deadline of February 7, 2022, instead ultimately locating agencies and subrecipients to utilize the entire award in August 2022. The County however did comply with the Expenditure and Payment Requirement, having met the deadline to expend the entire award within twenty-four (24) months. Context/cause: The County did not have adequate internal controls to ensure compliance with the requirement to obligate the 2021 ESG award within 180 days of HUD signing. Obligation of this entire award was not achieved until August 2022, approximately 360 days after HUD signing. Effect: The 2021 ESG award was not obligated within the required 180-day window. Questioned Costs: None. Recommendation: We recommend the County enhances internal controls to ensure compliance with all ESG program special test requirements.
Criteria: Emergency Solutions Grant (ESG) program guidance stipulates that within 180 days after the date that HUD signs the grant agreement (or a grant amendment for reallocation of funds) the recipient must obligate all of the grant amount, except the amount for its administrative costs. Condition: Internal controls should be in place to ensure the County is in compliance with all requirements of the federal award program. Due to numerous conditions stemming from the COVID-19 pandemic, including staffing, limited agency capacity, and agencies prioritizing the utilization of other funding sources, the County?s Community Development department, in charge of utilizing the ESG funding, was unable to completely obligate the 2021 ESG award by the deadline of February 7, 2022, instead ultimately locating agencies and subrecipients to utilize the entire award in August 2022. The County however did comply with the Expenditure and Payment Requirement, having met the deadline to expend the entire award within twenty-four (24) months. Context/cause: The County did not have adequate internal controls to ensure compliance with the requirement to obligate the 2021 ESG award within 180 days of HUD signing. Obligation of this entire award was not achieved until August 2022, approximately 360 days after HUD signing. Effect: The 2021 ESG award was not obligated within the required 180-day window. Questioned Costs: None. Recommendation: We recommend the County enhances internal controls to ensure compliance with all ESG program special test requirements.
Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that pass-through entities clearly identify to each subrecipient significant Federal subaward information, including identifying award numbers, subaward period dates and budget dates, Federal Assistance Listings number and Title, and appropriate terms and conditions concerning closeout of the subaward. Typically this requirement is satisfied by utilizing a subrecipient contract, reflecting all necessary information, and requiring execution showing acknowledgement of the terms by both parties. Condition: Internal controls should be in place to ensure the County is in compliance with all requirements of the federal award program. In place of utilizing a subrecipient contract, the County opted to attach a document of program information to its standard purchase order provided to each subrecipient engaged for the program. This document did not contain all of the information required by CFR ?200.332 to be clearly communicated to all subrecipients. Context/cause: The County did not have adequate internal controls to ensure compliance with subrecipient monitoring requirements. Testing was performed over each requirement for the County. Out of a total population of sixty (60) subrecipients, six (6) were selected for testing. For three (3) of the six (6) sampled subrecipients, the County did not clearly communicate all required subaward information. Examples of this omitted information include the date of the federal award, the subrecipient?s Unique Entity Identifier (UEI) or DUNS number, program title and assistance listing numbers, and federal award project description. Effect: Noncompliance at the subrecipient level may occur due to the subrecipient being unaware of all requirements. Questioned Costs: None. Recommendation: We recommend the County enhances internal controls to ensure compliance with subrecipient monitoring requirements.
Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that pass-through entities clearly identify to each subrecipient significant Federal subaward information, including identifying award numbers, subaward period dates and budget dates, Federal Assistance Listings number and Title, and appropriate terms and conditions concerning closeout of the subaward. Typically this requirement is satisfied by utilizing a subrecipient contract, reflecting all necessary information, and requiring execution showing acknowledgement of the terms by both parties. Condition: Internal controls should be in place to ensure the County is in compliance with all requirements of the federal award program. In place of utilizing a subrecipient contract, the County opted to attach a document of program information to its standard purchase order provided to each subrecipient engaged for the program. This document did not contain all of the information required by CFR ?200.332 to be clearly communicated to all subrecipients. Context/cause: The County did not have adequate internal controls to ensure compliance with subrecipient monitoring requirements. Testing was performed over each requirement for the County. Out of a total population of sixty (60) subrecipients, six (6) were selected for testing. For three (3) of the six (6) sampled subrecipients, the County did not clearly communicate all required subaward information. Examples of this omitted information include the date of the federal award, the subrecipient?s Unique Entity Identifier (UEI) or DUNS number, program title and assistance listing numbers, and federal award project description. Effect: Noncompliance at the subrecipient level may occur due to the subrecipient being unaware of all requirements. Questioned Costs: None. Recommendation: We recommend the County enhances internal controls to ensure compliance with subrecipient monitoring requirements.
Criteria: Internal controls should be in place to ensure that reporting requirements are met as specified in the guidance provided by the Treasury. Treasury guidance specified that the County was required to submit monthly reports, including data regarding households assisted and expenditures made, due the 15th of the month following the end of the month being reported. Also required were quarterly reports that included sections of data detailing amounts of expenditures as well as demographics of the population assisted. The Uniform Guidance requires any recipients of federal awards to comply with the reporting requirements indicated by the grantor agency. Condition: During our testing of reporting requirements, we noted the County did not complete and submit two (2) of the twelve (12) required monthly reports. Additionally, it was noted that inaccurate data regarding the County?s population was included on three (3) of the eight (8) quarterly reports. For the first quarter?s report, no population was reported; on the second report, six (6) million unique households were reported as having initial Emergency Rental Assistance Program assistance; and in the third quarter, over five (5) million unique households were reported as receiving initial assistance. The population of DeKalb County is less than one million people. Context/cause: The County did not have adequate internal controls to ensure compliance with reporting requirements. Testing was performed over each requirement for the County. All reports for the program were tested. No monthly reports were submitted for the ERA1 subaward for the months of January 2022 or February 2022, and three (3) quarterly reports for the ERA1 subaward included significant inaccurate data. Effect: Two (2) required monthly reports were not submitted and three (3) quarterly reports included inaccurate data due to inadequate controls over compliance with reporting requirements. Questioned Costs: None. Recommendation: We recommend the County enhances internal controls to ensure accuracy and compliance with reporting requirements.
Criteria: Internal controls should be in place to ensure that reporting requirements are met as specified in the guidance provided by the Treasury. Treasury guidance specified that the County was required to submit monthly reports, including data regarding households assisted and expenditures made, due the 15th of the month following the end of the month being reported. Also required were quarterly reports that included sections of data detailing amounts of expenditures as well as demographics of the population assisted. The Uniform Guidance requires any recipients of federal awards to comply with the reporting requirements indicated by the grantor agency. Condition: During our testing of reporting requirements, we noted the County did not complete and submit two (2) of the twelve (12) required monthly reports. Additionally, it was noted that inaccurate data regarding the County?s population was included on three (3) of the eight (8) quarterly reports. For the first quarter?s report, no population was reported; on the second report, six (6) million unique households were reported as having initial Emergency Rental Assistance Program assistance; and in the third quarter, over five (5) million unique households were reported as receiving initial assistance. The population of DeKalb County is less than one million people. Context/cause: The County did not have adequate internal controls to ensure compliance with reporting requirements. Testing was performed over each requirement for the County. All reports for the program were tested. No monthly reports were submitted for the ERA1 subaward for the months of January 2022 or February 2022, and three (3) quarterly reports for the ERA1 subaward included significant inaccurate data. Effect: Two (2) required monthly reports were not submitted and three (3) quarterly reports included inaccurate data due to inadequate controls over compliance with reporting requirements. Questioned Costs: None. Recommendation: We recommend the County enhances internal controls to ensure accuracy and compliance with reporting requirements.
Criteria: Internal controls should be in place to ensure that reporting requirements are met as specified in the guidance provided by the Treasury. Treasury guidance specified that the County was required to submit monthly reports, including data regarding households assisted and expenditures made, due the 15th of the month following the end of the month being reported. Also required were quarterly reports that included sections of data detailing amounts of expenditures as well as demographics of the population assisted. The Uniform Guidance requires any recipients of federal awards to comply with the reporting requirements indicated by the grantor agency. Condition: During our testing of reporting requirements, we noted the County did not complete and submit two (2) of the twelve (12) required monthly reports. Additionally, it was noted that inaccurate data regarding the County?s population was included on three (3) of the eight (8) quarterly reports. For the first quarter?s report, no population was reported; on the second report, six (6) million unique households were reported as having initial Emergency Rental Assistance Program assistance; and in the third quarter, over five (5) million unique households were reported as receiving initial assistance. The population of DeKalb County is less than one million people. Context/cause: The County did not have adequate internal controls to ensure compliance with reporting requirements. Testing was performed over each requirement for the County. All reports for the program were tested. No monthly reports were submitted for the ERA1 subaward for the months of January 2022 or February 2022, and three (3) quarterly reports for the ERA1 subaward included significant inaccurate data. Effect: Two (2) required monthly reports were not submitted and three (3) quarterly reports included inaccurate data due to inadequate controls over compliance with reporting requirements. Questioned Costs: None. Recommendation: We recommend the County enhances internal controls to ensure accuracy and compliance with reporting requirements.
Criteria: Internal controls should be in place to ensure that reporting requirements are met as specified in the guidance provided by the Treasury. Treasury guidance specified that the County was required to submit monthly reports, including data regarding households assisted and expenditures made, due the 15th of the month following the end of the month being reported. Also required were quarterly reports that included sections of data detailing amounts of expenditures as well as demographics of the population assisted. The Uniform Guidance requires any recipients of federal awards to comply with the reporting requirements indicated by the grantor agency. Condition: During our testing of reporting requirements, we noted the County did not complete and submit two (2) of the twelve (12) required monthly reports. Additionally, it was noted that inaccurate data regarding the County?s population was included on three (3) of the eight (8) quarterly reports. For the first quarter?s report, no population was reported; on the second report, six (6) million unique households were reported as having initial Emergency Rental Assistance Program assistance; and in the third quarter, over five (5) million unique households were reported as receiving initial assistance. The population of DeKalb County is less than one million people. Context/cause: The County did not have adequate internal controls to ensure compliance with reporting requirements. Testing was performed over each requirement for the County. All reports for the program were tested. No monthly reports were submitted for the ERA1 subaward for the months of January 2022 or February 2022, and three (3) quarterly reports for the ERA1 subaward included significant inaccurate data. Effect: Two (2) required monthly reports were not submitted and three (3) quarterly reports included inaccurate data due to inadequate controls over compliance with reporting requirements. Questioned Costs: None. Recommendation: We recommend the County enhances internal controls to ensure accuracy and compliance with reporting requirements.
Criteria: Internal controls should be in place to ensure that reporting requirements are met as specified in the guidance provided by the Treasury. Treasury guidance specified that the County was required to submit monthly reports, including data regarding households assisted and expenditures made, due the 15th of the month following the end of the month being reported. Also required were quarterly reports that included sections of data detailing amounts of expenditures as well as demographics of the population assisted. The Uniform Guidance requires any recipients of federal awards to comply with the reporting requirements indicated by the grantor agency. Condition: During our testing of reporting requirements, we noted the County did not complete and submit two (2) of the twelve (12) required monthly reports. Additionally, it was noted that inaccurate data regarding the County?s population was included on three (3) of the eight (8) quarterly reports. For the first quarter?s report, no population was reported; on the second report, six (6) million unique households were reported as having initial Emergency Rental Assistance Program assistance; and in the third quarter, over five (5) million unique households were reported as receiving initial assistance. The population of DeKalb County is less than one million people. Context/cause: The County did not have adequate internal controls to ensure compliance with reporting requirements. Testing was performed over each requirement for the County. All reports for the program were tested. No monthly reports were submitted for the ERA1 subaward for the months of January 2022 or February 2022, and three (3) quarterly reports for the ERA1 subaward included significant inaccurate data. Effect: Two (2) required monthly reports were not submitted and three (3) quarterly reports included inaccurate data due to inadequate controls over compliance with reporting requirements. Questioned Costs: None. Recommendation: We recommend the County enhances internal controls to ensure accuracy and compliance with reporting requirements.
Criteria: Internal controls should be in place to ensure that reporting requirements are met as specified in the guidance provided by the Treasury. Treasury guidance specified that the County was required to submit monthly reports, including data regarding households assisted and expenditures made, due the 15th of the month following the end of the month being reported. Also required were quarterly reports that included sections of data detailing amounts of expenditures as well as demographics of the population assisted. The Uniform Guidance requires any recipients of federal awards to comply with the reporting requirements indicated by the grantor agency. Condition: During our testing of reporting requirements, we noted the County did not complete and submit two (2) of the twelve (12) required monthly reports. Additionally, it was noted that inaccurate data regarding the County?s population was included on three (3) of the eight (8) quarterly reports. For the first quarter?s report, no population was reported; on the second report, six (6) million unique households were reported as having initial Emergency Rental Assistance Program assistance; and in the third quarter, over five (5) million unique households were reported as receiving initial assistance. The population of DeKalb County is less than one million people. Context/cause: The County did not have adequate internal controls to ensure compliance with reporting requirements. Testing was performed over each requirement for the County. All reports for the program were tested. No monthly reports were submitted for the ERA1 subaward for the months of January 2022 or February 2022, and three (3) quarterly reports for the ERA1 subaward included significant inaccurate data. Effect: Two (2) required monthly reports were not submitted and three (3) quarterly reports included inaccurate data due to inadequate controls over compliance with reporting requirements. Questioned Costs: None. Recommendation: We recommend the County enhances internal controls to ensure accuracy and compliance with reporting requirements.