Finding Text
Finding 2021-010 - Noncompliance with Reporting Requirement - Emergency Rental Assistance Program
FEDERAL AGENCY: U.S. Department of the Treasury
ASSISTANCE LISTING: 21.023
FEDERAL PROGRAM NAME: Emergency Rental Assistance Program
FEDERAL AW ARD NUMBER: ERA0174
FEDERAL AW ARD YEAR: 2021
CONTROL CATEGORY: Reporting
QUESTIONED COSTS: $0
Condition: While performing a test over the reporting requirement, we noted the following:
• First Quarter Interim report (Awarded date- March 2021) was not submitted.
• Second Quarter report (April 2021 - June 2021) was submitted after the deadline.
Cause of Condition: Policies and procedures have not been designed and implemented to ensure the County is in compliance with federal laws and regulations and grant agreements.
Effect of Condition: This condition resulted in noncompliance with grant requirements.
Recommendation: OSAI recommends the County comply with federal laws and regulations and grant agreements by submitting required reports to the U.S. Department of the Treasury timely.
Management Response:
Chairman of the Board of County Commissioners: The Cleveland County Board of County Commissioners (BOCC) will implement policies and procedures to ensure compliance with applicable grant requirements. Specifically, the BOCC will ensure compliance with submission of timely reports required as a grant recipient.
Criteria: GAO Standards - Section 2 - Establishing an Effective Internal Control System - OV2.23 states in part:
Objectives of an Entity- Compliance Objectives
Management conducts activities in accordance with applicable laws and regulations. As part of specifying compliance objectives, the entity determines which laws and regulations apply to the entity. Management is expected to set objectives that incorporate these requirements.
Per Reporting Guidance Version 2.1, Section II: Reporting Periods and Submission Deadlines:
State, Local, and Territorial Emergency Rental Assistance (ERA) Recipients are required to submit both Monthly and Quarterly Reports. Recipients must provide all required reports on each ERAl and ERA2 award separately without commingling funds, data, or records.