Finding Text
Emergency Rental Assistance Program, United States Department of the Treasury Federal Assistance listing #21.023. Condition: Three of six quarterly reports and eight of ten monthly reports submitted to the granting agencies contained data that could not be substantiated through supporting documentation. Criteria: In compliance with the 2 CFR Part 200 administrative requirements subpart B - General Provisions ? 200.100 the grantee must follow administrative requirements for grant and cooperative agreements, including the requirements for Federal awarding agency management of Federal grant programs before the Federal award has been made, and the requirements Federal awarding agencies may impose on non-Federal entities in the Federal award. Per the grant agreement between the Authority and granting agencies, the Authority "agrees to maintain Project documents, records and accounts, personnel and financial records, and submit such financial and performance reports as are required by assuring a proper accounting of all Project funds, as required by the regulations adopted pursuant to the Act. Methods used to determine costs assigned to the Project must conform to 2 CFR Part 200 and must not differ substantially from the methods used by Authority to determine costs for other aspects of its operations or programs." Cause: The influx of new funding and programs has caused the Authority's staff to be overwhelmed and the protocols to retain backup information not to be properly implemented. Ultimately, the cause is rooted in the lack of organization and proper controls in place to maintain supporting documentation. Effect: The lack of supporting documentation to substantiate reports submitted to the granting agency, data could be inaccurate which could result in the Authority?s loss of future grant funding. Recommendation: We recommend management strengthen current protocols for maintaining supporting documentation for all reports submitted to granting agencies which should include the implementation of controls over reporting that would prevent report submissions until all supporting documentation has been verified by an individual independent of the preparation and filing of the report(s).