Finding Text
Federal Program: U.S. Department of Treasury, Assistance Listing # 21.023 - COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services
U.S. Department of Treasury, Assistance Listing # 21.027 - COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Repeat Finding: N/A
Criteria: The Emergency Rental Assistance Program (ERAP) Reporting Guidance, the Coronavirus Statement and Local Fiscal Recovery Funds (ARPA) Interim Final Rule and Title 2, Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, require that as a condition of receiving federal awards, nonfederal entities agree to maintain internal control processes to provide reasonable assurance of compliance with the requirements. The Reporting Guidance requires periodic reporting at the end of each calendar quarter with a specified reporting due date after the end of the calendar quarter.
Condition/Context: The County's required ERAP report for the quarter ended March 31, 2023 was due to be filed by April 17, 2023. The County filed its report on June 14, 2023, 58 days after the required due date.
The County’s required ARPA report for the quarter ended September 30, 2023 was due to be filed by October 31, 2023. The County filed its report on November 2, 2023, two days after the required due date.
Effect: The County did not comply with its reporting requirements, which may impact future awards.
Questioned Costs: None noted.
Cause: The County did not file its reports within the required due dates.
Recommendation: We recommend that the County revisit its policies and procedures related to reporting to ensure future reports are completed and submitted within the appropriate time period.
Views of Responsible Officials and Planned Corrective Actions: Management understands and will seek to implement procedures to ensure future reports are submitted within the required time frames.