Finding 392629 (2022-001)

2022-001 Supporting Documents for Eligibility Requirements Program Name/ Assisting Listing Title: Emergency Rental Assistance Program Federal Assistance Listing No.: 21.023 Federal Agency: Department of Treasury Federal Award Identification: Unknown Pass-Through Entity Number: 0323-22, 0423-22, 0668-22, 25-21-3556 Applicable Pass-Through Entity: Franklin County Department of Job and Family Services Type of Finding: Significant Deficiency Compliance Requirement: Eligibility Criteria: According to Section 200.303 of the Uniform Guidance, a non_x0002_federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. IMPACT must document their policies and procedures in determining eligibility and must have controls in place to ensure compliance with their policies and procedures and prevent fraud. Condition: During the 21.023 eligibility testing, five out of twenty-five samples have incomplete eligibility documentation. Four of these five exceptions did not have duplicative form, and documentation of eligible cost. Of these four, one did not have documentation of hardship. One exception did not have an intake form. Upon further review, applicants were eligible. Cause of Condition: Program specialist failed to obtain or retain the complete eligibility documentation. Effect: Incomplete eligibility documentation creates a challenge in promptly verifying eligibility, thereby posing a risk of improper disbursements to individuals who do not meet the eligibility criteria. Questioned Cost: $0 Recommendation: Program specialists should verify all documentation is completed and retained for each applicant as prescribed by IMPACTS eligibility checklist. Context: 21.023 – Of the 46,088 payment vouchers, we examined 25 samples wherein we noted 5 exceptions.