Finding Text
Finding number: 2022-004 Federal program: Assistance Listing 21.023 Emergency Assistance Program Category: Internal control ? Eligibility and Reporting Criteria or specific requirement: Title 2 2 CFR Part 200 Uniform Guidance section 200.303 indicates that the internal controls required to be established by a non-federal entity receiving federal funds should be in compliance with guidance in ?Standards for Internal Control in the Federal Government,? issued by the Comptroller General of the United States (the Green Book) or the ?Internal Control Integrated Framework? issued by the Committee of Sponsoring Organizations for the Treadway Commission (COSO). Condition: There was no evidence of formal written procedures to monitor the evaluation of the eligibility determination of participants neither was written evidence to ensure that the reporting to the federal awarding agency was complete and accurate. Questioned costs: No questioned costs were identified. Perspective information: We selected a sample of testing sixty (60) requests of participants for rental assistance out of 16,320 requests made for the year. Also, we selected the ERAP special reports for its corresponding reporting compliance for the three-quarter submitted during the year ended June 30, 2022. Cause: This Federal program was recently assigned to the Administration and formal procedures have not been implemented yet. Effect: There were no monitoring activities documented that allowed the Administration to timely prevent or detect a noncompliance with the requirements of eligibility and reporting. Recommendation: We recommend that the Administration design and implement written procedures to monitor the processes of eligibility determination and the completion of special reports. Views of responsible officials and planned corrective action: See Administration?s corrective action plan.