2022-001 U.S. Department of Housing and Urban Development CFDA # 14.231, 2022 Award Year, Award Number: Not Provided Emergency Solutions Grant Program Special Tests and Provisions ? Obligations, Expenditure and Payment Requirements Significant Deficiency in Internal Control over Compliance and Non-Compliance Criteria: Emergency Solutions Grant Program (ESG) guidance requires that States are to obligate fund with 60 days from the date of the grant agreement from HUD. This excluded funding under the CARES Act (ESG-CV). Condition: As part of our testing for special tests and provisions compliance requirements, we noted that the board approval for the obligations was outside the 60-day requirement. The board approval was at 124 days. Cause: With additional funding received for ESG-CV, the grant competition for ESG was pushed back to be able to meet the demands of the ESG-CV. The push back caused the timing of the awards to be delayed for obligation. Effect: Awards were not obligated in a timely manner. Questioned Costs: None. Context/Sampling: Not applicable. Repeat Finding from Prior Year(s): No Recommendation: We recommend the authority ensure they monitor the date of the grant agreement from HUD to ensure the obligations are taking place in the required timeframe. Views of Responsible Officials: Management agrees with the finding.
2022-002 U.S. Department of Treasury CFDA # 21.023, 2022 Award Year, Award Number: Not Provided Emergency Rental Assistance Program (ERA) U.S. Department of Treasury CFDA #21.027 2022 Award Year, award Number: Not Provided Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Reporting Significant Deficiency in Internal Control over Compliance Criteria: Quarterly and annual reports are required by Department of Treasury for ERA. Monthly and quarterly reports are by the State of Iowa for CSLFRF. Condition: There was no documented control in place to review reports prior to submission. Cause: Based on reporting requirements being new for CSLFRF, review controls were not implemented until fiscal year 2023. For ERA, another person observed the report being entered but review of the submission was not documented. Effect: Inaccurate information could have been reported or lines with required information could have been missed. Questioned Costs: None. Context/Sampling: For ERA, we tested 2 of the 4 quarterly reports required for fiscal year 2022. For CSLFRF, we tested all monthly (2) and quarterly (1) reports required. Repeat Finding from Prior Year(s): No Recommendation: We recommend a documented review process be implemented prior to report submission to ensure all lines are properly entered and agree to the applicable backup. Views of Responsible Officials: Management agrees with the finding.
2022-002 U.S. Department of Treasury CFDA # 21.023, 2022 Award Year, Award Number: Not Provided Emergency Rental Assistance Program (ERA) U.S. Department of Treasury CFDA #21.027 2022 Award Year, award Number: Not Provided Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Reporting Significant Deficiency in Internal Control over Compliance Criteria: Quarterly and annual reports are required by Department of Treasury for ERA. Monthly and quarterly reports are by the State of Iowa for CSLFRF. Condition: There was no documented control in place to review reports prior to submission. Cause: Based on reporting requirements being new for CSLFRF, review controls were not implemented until fiscal year 2023. For ERA, another person observed the report being entered but review of the submission was not documented. Effect: Inaccurate information could have been reported or lines with required information could have been missed. Questioned Costs: None. Context/Sampling: For ERA, we tested 2 of the 4 quarterly reports required for fiscal year 2022. For CSLFRF, we tested all monthly (2) and quarterly (1) reports required. Repeat Finding from Prior Year(s): No Recommendation: We recommend a documented review process be implemented prior to report submission to ensure all lines are properly entered and agree to the applicable backup. Views of Responsible Officials: Management agrees with the finding.
2022-002 U.S. Department of Treasury CFDA # 21.023, 2022 Award Year, Award Number: Not Provided Emergency Rental Assistance Program (ERA) U.S. Department of Treasury CFDA #21.027 2022 Award Year, award Number: Not Provided Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Reporting Significant Deficiency in Internal Control over Compliance Criteria: Quarterly and annual reports are required by Department of Treasury for ERA. Monthly and quarterly reports are by the State of Iowa for CSLFRF. Condition: There was no documented control in place to review reports prior to submission. Cause: Based on reporting requirements being new for CSLFRF, review controls were not implemented until fiscal year 2023. For ERA, another person observed the report being entered but review of the submission was not documented. Effect: Inaccurate information could have been reported or lines with required information could have been missed. Questioned Costs: None. Context/Sampling: For ERA, we tested 2 of the 4 quarterly reports required for fiscal year 2022. For CSLFRF, we tested all monthly (2) and quarterly (1) reports required. Repeat Finding from Prior Year(s): No Recommendation: We recommend a documented review process be implemented prior to report submission to ensure all lines are properly entered and agree to the applicable backup. Views of Responsible Officials: Management agrees with the finding.
2022-001 U.S. Department of Housing and Urban Development CFDA # 14.231, 2022 Award Year, Award Number: Not Provided Emergency Solutions Grant Program Special Tests and Provisions ? Obligations, Expenditure and Payment Requirements Significant Deficiency in Internal Control over Compliance and Non-Compliance Criteria: Emergency Solutions Grant Program (ESG) guidance requires that States are to obligate fund with 60 days from the date of the grant agreement from HUD. This excluded funding under the CARES Act (ESG-CV). Condition: As part of our testing for special tests and provisions compliance requirements, we noted that the board approval for the obligations was outside the 60-day requirement. The board approval was at 124 days. Cause: With additional funding received for ESG-CV, the grant competition for ESG was pushed back to be able to meet the demands of the ESG-CV. The push back caused the timing of the awards to be delayed for obligation. Effect: Awards were not obligated in a timely manner. Questioned Costs: None. Context/Sampling: Not applicable. Repeat Finding from Prior Year(s): No Recommendation: We recommend the authority ensure they monitor the date of the grant agreement from HUD to ensure the obligations are taking place in the required timeframe. Views of Responsible Officials: Management agrees with the finding.
2022-001 U.S. Department of Housing and Urban Development CFDA # 14.231, 2022 Award Year, Award Number: Not Provided Emergency Solutions Grant Program Special Tests and Provisions ? Obligations, Expenditure and Payment Requirements Significant Deficiency in Internal Control over Compliance and Non-Compliance Criteria: Emergency Solutions Grant Program (ESG) guidance requires that States are to obligate fund with 60 days from the date of the grant agreement from HUD. This excluded funding under the CARES Act (ESG-CV). Condition: As part of our testing for special tests and provisions compliance requirements, we noted that the board approval for the obligations was outside the 60-day requirement. The board approval was at 124 days. Cause: With additional funding received for ESG-CV, the grant competition for ESG was pushed back to be able to meet the demands of the ESG-CV. The push back caused the timing of the awards to be delayed for obligation. Effect: Awards were not obligated in a timely manner. Questioned Costs: None. Context/Sampling: Not applicable. Repeat Finding from Prior Year(s): No Recommendation: We recommend the authority ensure they monitor the date of the grant agreement from HUD to ensure the obligations are taking place in the required timeframe. Views of Responsible Officials: Management agrees with the finding.
2022-002 U.S. Department of Treasury CFDA # 21.023, 2022 Award Year, Award Number: Not Provided Emergency Rental Assistance Program (ERA) U.S. Department of Treasury CFDA #21.027 2022 Award Year, award Number: Not Provided Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Reporting Significant Deficiency in Internal Control over Compliance Criteria: Quarterly and annual reports are required by Department of Treasury for ERA. Monthly and quarterly reports are by the State of Iowa for CSLFRF. Condition: There was no documented control in place to review reports prior to submission. Cause: Based on reporting requirements being new for CSLFRF, review controls were not implemented until fiscal year 2023. For ERA, another person observed the report being entered but review of the submission was not documented. Effect: Inaccurate information could have been reported or lines with required information could have been missed. Questioned Costs: None. Context/Sampling: For ERA, we tested 2 of the 4 quarterly reports required for fiscal year 2022. For CSLFRF, we tested all monthly (2) and quarterly (1) reports required. Repeat Finding from Prior Year(s): No Recommendation: We recommend a documented review process be implemented prior to report submission to ensure all lines are properly entered and agree to the applicable backup. Views of Responsible Officials: Management agrees with the finding.
2022-002 U.S. Department of Treasury CFDA # 21.023, 2022 Award Year, Award Number: Not Provided Emergency Rental Assistance Program (ERA) U.S. Department of Treasury CFDA #21.027 2022 Award Year, award Number: Not Provided Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Reporting Significant Deficiency in Internal Control over Compliance Criteria: Quarterly and annual reports are required by Department of Treasury for ERA. Monthly and quarterly reports are by the State of Iowa for CSLFRF. Condition: There was no documented control in place to review reports prior to submission. Cause: Based on reporting requirements being new for CSLFRF, review controls were not implemented until fiscal year 2023. For ERA, another person observed the report being entered but review of the submission was not documented. Effect: Inaccurate information could have been reported or lines with required information could have been missed. Questioned Costs: None. Context/Sampling: For ERA, we tested 2 of the 4 quarterly reports required for fiscal year 2022. For CSLFRF, we tested all monthly (2) and quarterly (1) reports required. Repeat Finding from Prior Year(s): No Recommendation: We recommend a documented review process be implemented prior to report submission to ensure all lines are properly entered and agree to the applicable backup. Views of Responsible Officials: Management agrees with the finding.
2022-002 U.S. Department of Treasury CFDA # 21.023, 2022 Award Year, Award Number: Not Provided Emergency Rental Assistance Program (ERA) U.S. Department of Treasury CFDA #21.027 2022 Award Year, award Number: Not Provided Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Reporting Significant Deficiency in Internal Control over Compliance Criteria: Quarterly and annual reports are required by Department of Treasury for ERA. Monthly and quarterly reports are by the State of Iowa for CSLFRF. Condition: There was no documented control in place to review reports prior to submission. Cause: Based on reporting requirements being new for CSLFRF, review controls were not implemented until fiscal year 2023. For ERA, another person observed the report being entered but review of the submission was not documented. Effect: Inaccurate information could have been reported or lines with required information could have been missed. Questioned Costs: None. Context/Sampling: For ERA, we tested 2 of the 4 quarterly reports required for fiscal year 2022. For CSLFRF, we tested all monthly (2) and quarterly (1) reports required. Repeat Finding from Prior Year(s): No Recommendation: We recommend a documented review process be implemented prior to report submission to ensure all lines are properly entered and agree to the applicable backup. Views of Responsible Officials: Management agrees with the finding.
2022-001 U.S. Department of Housing and Urban Development CFDA # 14.231, 2022 Award Year, Award Number: Not Provided Emergency Solutions Grant Program Special Tests and Provisions ? Obligations, Expenditure and Payment Requirements Significant Deficiency in Internal Control over Compliance and Non-Compliance Criteria: Emergency Solutions Grant Program (ESG) guidance requires that States are to obligate fund with 60 days from the date of the grant agreement from HUD. This excluded funding under the CARES Act (ESG-CV). Condition: As part of our testing for special tests and provisions compliance requirements, we noted that the board approval for the obligations was outside the 60-day requirement. The board approval was at 124 days. Cause: With additional funding received for ESG-CV, the grant competition for ESG was pushed back to be able to meet the demands of the ESG-CV. The push back caused the timing of the awards to be delayed for obligation. Effect: Awards were not obligated in a timely manner. Questioned Costs: None. Context/Sampling: Not applicable. Repeat Finding from Prior Year(s): No Recommendation: We recommend the authority ensure they monitor the date of the grant agreement from HUD to ensure the obligations are taking place in the required timeframe. Views of Responsible Officials: Management agrees with the finding.