Finding Text
2022-003 ? Emergency Rental Assistance Program (21.023) - Reporting Criteria: 2 CFR Part 200 requires that non-federal entities must establish and maintain effective internal control over federal awards to provide reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the specific award. The financial management system of each nonfederal entity must provide accurate, current, and complete disclosure of the financial results of each federal award in accordance with grant requirements. Condition During our testing of the County?s compliance with the reporting requirements of the Emergency Rental Assistance Program (?ERAP?), we noted the following instance of noncompliance: Out of nineteen (19) monthly reports tested, seventeen (17) were not submitted by the due date, which is the 15th day of the subsequent month. Out of eleven (11) quarterly reports tested, the County was unable to produce evidence that one of the quarterly reports had been filed. Additionally, nine (9) of the required quarterly reports were submitted after the due date, which is the 15th day of the month following the end of the quarter. Cause: The County?s internal controls over compliance were not sufficient to prevent noncompliance with the terms of the ERAP grant. Effect: The County did not meet the reporting requirements of the ERAP grant. Seventeen (17) monthly reports were not filed timely, eleven (11) quarterly reports were not filed timely, and the County could not produce evidence of one quarterly filing. Recommendation: We recommend that the County design controls to ensure an adequate process is in place to submit required reports for federal grants by the deadlines set forth in the terms of the grant award. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. We will work to ensure that future reports are submitted timely and that evidence of submissions is retained for each report filing.