Finding Text
Condition: 1) One of the 40 clients selected for testing did not receive the entitled assistance payment for the utility in arrears. 2) There was an overpayment of the rental assistance arrears payment made on behalf of one out of 40 clients selected for testing. Criteria: Organizations operating the Emergency Rental Assistance Program are required to maintain sufficient internal controls to ensure compliance with eligibility requirement. Context: A sample of 40 clients with total assistance payment of $474,738 were selected for testing for the year. The testing found two files with incorrect utility and rental assistance payment amounts totaling $1,381. Effect: The assistance payments on behalf of the two clients noted above are not made in accordance with program regulations. Cause: Community Teamwork, Inc.?s internal controls were not operating effectively to prevent or detect incorrect assistance payments made on behalf of the clients participating in the program. Auditor's Recommendation: Community Teamwork, Inc. provide additional staff training and implement additional internal control procedures to ensure that utility and rental assistance payments made on behalf of the clients participating in the program are made in accordance with program regulations. Views of Responsible Officials and Planned Corrective Action: Community Teamwork, Inc. agrees with this finding and will provide policies and guidance trainings to all staff on a weekly basis. CTI staff will be required to attend DHCD bi-monthly trainings. In addition, CTI has finalized the hiring of a Quality Control Manager who will start on November 28, 2022, and the addition of the Quality Control Manager will help provide ongoing internal quality control.