Finding 1214913 (2023-009)

COVID-19 Emergency Rental Assistance Program - Assistance Listing No. 21.023 passed through the Pennsylvania Department of Human Services; Grant Period - Year Ended December 31, 2023. Criteria: Federal guidelines require expenditures to be incurred during the period of performance. Condition: Utility assistance was provided to an applicant that included costs incurred prior to the period of performance. Cause: Procedures are in place for supervisory approval of documentation before assistance is authorized, but an incorrect amount was paid. Effect: The cost of the assistance may be disallowed. Questioned Costs: $2,031 of utility assistance was expended for an applicant with costs incurred prior to the period of performance. Perspective Information: 1 of 40 disbursements selected for testing included expenditures outside the period of performance. Identification of Repeat Findings: Not applicable. Recommendation: The County should ensure grant disbursements are in accordance with contract guidelines. Views of Responsible Officials: Management agrees with the finding. Corrective Action: See the County’s corrective action plan.