Audit 43329

Finding 2022-002 Program Department of the Treasury ? Passed though Monroe county Department of Social Services - COVID-19 - Emergency Rental Assistance Program ? Assistance Listing Number 21.023 ? Year Ended March 31, 2022 Condition Documentation of eligibility could not be verified for nine of 40 selections due to a number of factors, including: 1) One recipient indicated on a prescreen question that they had not incurred any COVID-19 hardships, 2) Documentation could not be provided for five selections as to whether the landlord or management agent was the payee for the related disbursement or actually received the assistance, 3) One tenant received assistance in excess of the amount approved, and 4) The W-9 for a landlord who received an assistance payment was fraudulently presented. Criteria Eligibility for the program requires that certain base requirements be satisfied. Effect The cost of assistance may be disallowed. Context A sample of 40 disbursements totaling $121,277 was selected for audit from the grant totaling $3,184,594. Our testing identified questioned costs of $13,678. Our sample was not a statistically valid sample. Recommendation Urban League of Rochester, NY, Inc. should verify the eligibility of the assistance payments that could not be supported and ensure that recently developed processes and controls for this program are operating effectively. Questioned Costs $13,678

Finding 2022-002 Program Department of the Treasury ? Passed though Monroe county Department of Social Services - COVID-19 - Emergency Rental Assistance Program ? Assistance Listing Number 21.023 ? Year Ended March 31, 2022 Condition Documentation of eligibility could not be verified for nine of 40 selections due to a number of factors, including: 1) One recipient indicated on a prescreen question that they had not incurred any COVID-19 hardships, 2) Documentation could not be provided for five selections as to whether the landlord or management agent was the payee for the related disbursement or actually received the assistance, 3) One tenant received assistance in excess of the amount approved, and 4) The W-9 for a landlord who received an assistance payment was fraudulently presented. Criteria Eligibility for the program requires that certain base requirements be satisfied. Effect The cost of assistance may be disallowed. Context A sample of 40 disbursements totaling $121,277 was selected for audit from the grant totaling $3,184,594. Our testing identified questioned costs of $13,678. Our sample was not a statistically valid sample. Recommendation Urban League of Rochester, NY, Inc. should verify the eligibility of the assistance payments that could not be supported and ensure that recently developed processes and controls for this program are operating effectively. Questioned Costs $13,678