Assistance Listings number and
name:
Award numbers and years:
Assistance Listings number and
name:
Award numbers and years:
Federal agency:
21.023 COVID-19 - Emergency Rental Assistance Program
1505-0270, May 5, 2021 through September 30, 2025
23*019, May 5, 2021 through September 30, 2025
23*056, M...
Assistance Listings number and
name:
Award numbers and years:
Assistance Listings number and
name:
Award numbers and years:
Federal agency:
21.023 COVID-19 - Emergency Rental Assistance Program
1505-0270, May 5, 2021 through September 30, 2025
23*019, May 5, 2021 through September 30, 2025
23*056, May 5, 2021 through September 30, 2025
23*064, May 5, 2021 through September 30, 2025
21.027 COVID-19 - Coronavirus State and Local Fiscal
Recovery Funds
1505-0271, March 3, 2021 through December 31, 2024
19418, May 31, 2023 through September 30, 2023
U.S. Department of the Treasury
Name of contact person: Ken Walker, Director (Interim), Grants Management &
Innovation; Art Cuarón, Director, Finance and Risk Management
Anticipated completion date: June 30, 2026
Response: Concur. The Pima County Department of Grants Management & Innovation (GMI)
acknowledges the finding related to noncompliance with federal reporting requirements for the
Emergency Rental Assistance (ERA) and Coronavirus State and Local Fiscal Recovery Funds
(SLFRF) programs. We recognize the critical importance of maintaining accurate, complete,
and well-documented reporting in accordance with federal regulations, and we are committed to
addressing the deficiencies noted in this finding. GMI recently adjusted the scope and activities
of one of its decisions to address this concern. The division’s new title is Monitoring, Analysis,
and Performance (MAP) and its responsibility is to ensure that required reporting
documentation is appropriately collected and retained and that related policies and procedures
are up-to-date and followed.
Corrective Actions Taken and Planned:
1. Documentation and Retention Procedures
The Department has implemented a formalized process to ensure that all program reports
are supported by comprehensive documentation. This includes:
o Capturing and retaining system-generated reports, screenshots, and data queries
used in the preparation of ERA and SLFRF quarterly submissions. Each grant
specific folder contains subfolders for:
• Relevant emails
• Screenshots of uploaded information and portal submissions
• A copy of the Departmental Approval Form (review form acknowledging
the review and agreement to submit programmatic and financial reports
into its respective portal.)
• A downloaded PDF of the data submitted for the respective quarter.
o Establishing a secure digital repository to store supporting documentation for each
report, ensuring accessibility and retention in accordance with 2 CFR §200.334
and the County’s record retention policies.
• Reporting Guidance
• Compliance Supplements
• Resources (programmatic and/or service codes, definitions, etc.)
• Copies of raw data provided and coding scripts for applicable data sets.
o Conducting periodic internal audits to verify documentation compliance.
• The MAP Monitoring manager will oversee periodic internal audits for all
federal grants.
2. Policy and Procedure Development
The Department is finalizing written policies and procedures that establish clear internal
controls over the federal reporting process. These policies will require:
o A formal reconciliation process of reported expenditures against the County’s
general ledger prior to submission.
o An independent review and documented approval of all reports to ensure accuracy
and compliance with federal guidelines.
o Designated accountability roles within the reporting workflow, with approvals
required at each stage. This includes electronic approvals within Amplifund and
Workday. Amplifund is now the central repository of all grant documentation and
Workday is the County’s system of financial records.
3. Training and Staff Development
In response to staff turnover, which created institutional knowledge gaps, the Department
has launched a training initiative to ensure all relevant personnel are familiar with ERA
and SLFRF reporting requirements. Training covers:
o Reporting timelines and content requirements,
o Use of the U.S. Treasury’s reporting portals, and
o Internal compliance expectations, including documentation standards and
retention policies. The performance of staff assigned to these tasks will be
monitored and corrective action, including re-training, will be taken to address
any failures.
4. Reporting Calendar and Tracking Mechanism
To improve timeliness and oversight, the Department has initiated a centralized reporting
calendar and task-tracking system (Amplifund). This system:
o Sends automated reminders of upcoming reporting deadlines,
o Tracks task completion by staff, and
o Tracks workflows
5. Coordination with Federal Grantor
The Department is actively engaging with the U.S. Department of the Treasury to
determine whether any corrections can be submitted for previously reported ERA and
SLFRF data. U.S. Treasury staff has informed grantees that they are to correct mistakes
made in a previous report in the current report. So, while federal guidance currently limits
the ability to resubmit reports after the reporting deadline, the County is exploring
whether exception-based resubmissions are permissible in cases of material reporting
error.
Conclusion
The County is committed to enhancing and upholding best practice internal controls and fully
aligning with federal grant requirements. Staff recognize the impact of these reporting
deficiencies and are taking decisive steps to improve accountability and audit readiness across all
federal programs. The corrective actions outlined above are designed to address the current
finding and to mitigate similar risks for other grant programs administered by the County.