Finding 1156545 (2024-003)

Finding 2024-003: Reporting Emergency Rental Assistance Program (ERAP)– ALN 21.023 Criteria: Pursuant to 2 CFR part 200 section 303 indicates that the County is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the County is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: All of the four reports selected for testing did not have sufficient audit evidence to demonstrate they were approved prior to submission. Cause: The department prepared the reports collaboratively, and review steps were not documented. Effect: The County’s internal controls over this requirement were not operating effectively. The finding was a repeat of Finding 2023-003. Questioned Costs: None noted. Recommendation: The County should establish internal controls procedures over reporting requirements. Management’s Response: The County concurs with the finding and will implement reporting procedures that require multiple signatures and approvals over reports including the initials of the County Director of Fiscal Affairs prior to submission of grant reports.