Audit 401680

COVID-19 Emergency Rental Assistance Program - Assistance Listing No. 21.023 passed through the Pennsylvania Department of Human Services; Grant Period - Year Ended December 31, 2023. Criteria: Federal guidelines require expenditures to be incurred during the period of performance. Condition: Utility assistance was provided to an applicant that included costs incurred prior to the period of performance. Cause: Procedures are in place for supervisory approval of documentation before assistance is authorized, but an incorrect amount was paid. Effect: The cost of the assistance may be disallowed. Questioned Costs: $2,031 of utility assistance was expended for an applicant with costs incurred prior to the period of performance. Perspective Information: 1 of 40 disbursements selected for testing included expenditures outside the period of performance. Identification of Repeat Findings: Not applicable. Recommendation: The County should ensure grant disbursements are in accordance with contract guidelines. Views of Responsible Officials: Management agrees with the finding. Corrective Action: See the County’s corrective action plan.

COVID-19 Emergency Rental Assistance Program - Assistance Listing No. 21.023 passed through the Pennsylvania Department of Human Services; Grant Period - Year Ended December 31, 2023. Criteria: Federal guidelines require the County to maintain records of their eligibility determinations. Condition: Documentation of eligibility determination for an applicant could not be located. Cause: Procedures are in place for supervisory approval of documentation before assistance is authorized, but documentation was not filed correctly. Effect: The cost of the assistance may be disallowed. Questioned Costs: $950 of rental assistance was expended for an applicant whose file could not be located. Perspective Information: 1 of 40 files selected for testing could not be located. Identification of Repeat Findings: Not applicable. Recommendation: The County should ensure records are properly maintained. Views of Responsible Officials: Management agrees with the finding. Corrective Action: See the County’s corrective action plan.

COVID-19 Emergency Rental Assistance Program - Assistance Listing No. 21.023 passed through the Pennsylvania Department of Human Services; Child Support Services - Assistance Listing No. 93.563 passed through the Pennsylvania Department of Human Services; Grant Period - Year Ended December 31, 2023. Criteria: The data collection form is required to be submitted to the Federal Audit Clearinghouse by the deadline, including extensions, after the end of the audit period. Condition: The data collection form was not submitted by the September 30, 2024 due date. Cause: The Schedule of Expenditures of Federal Awards was not completed in time to submit the data collection form by the due date. Effect: The County is not in compliance with the Uniform Guidance. Questioned Costs: Not applicable. Perspective Information: Not applicable. Identification of Repeat Findings: Not applicable. Recommendation: The data collection form should be completed and submitted by September 30. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See the County’s corrective action plan.