Assistance Listing 21.023 Emergency Rental Assistance Program (ERAP) ...
Assistance Listing 21.023 Emergency Rental Assistance Program (ERAP) Views of the Responsible Officials and Corrective Action Plan: We disagree with the finding regarding spending
reported to the Commonwealth of Pennsylvania. Prior to April 2022, reporting to the state was generated from a
reporting dashboard within the Quickbase database. Internal controls checking these reports against raw data revealed
an issue with the programming of the dashboard, and beginning in April 2022, reports were generated using raw data
downloaded from the portal. Once this issue was detected and resolved, PHDC and the City sent updated and corrected
reporting to the Commonwealth, along with a statement detailing our shift in methodology. This shift, and the corrected
reports, were accepted by the Commonwealth, as shown in the email chains that were provided to the Controller’s
Office. The data underlying the original ERA1 and ERA2 January 2022 reports cited in the finding cannot be recreated
since the errors have now been permanently corrected.
Auditor’s Comments on Agency’s Response: Regarding the corrected reports provided via email chains with the
Commonwealth to our office, we have the following comment:
Only one email chain provided had an attached “updated historical check” for ERAP1, submitted to the
Commonwealth in July 2022. The historical check included a line item for the month in question, January
2022, but was still reporting the amounts of $173,807 and $22,042 for the Administrative Paid categories (See
Table 6). These amounts remain unsubstantiated per our audit testing. Additionally, no corrected reports or
updated historical checks were provided via these email chains to address the discrepancies noted for ERAP2
(See Table 7).
Contact Person: Dan Gasiewski, Chief Grants Compliance Officer, Grants Office, Office of the Director of Finance