Finding Text
Federal Agencies: Department of Treasury and Department of Health and Human Services
Federal Assistance Listing Number: 21.023, 21.027, 93.566
Program: COVID-19 Emergency Rental Assistance Program, COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Refugee and Entrant Assistance State/Replacement Designee Administered Programs
Award/Pass-Through Entity Identifying Numbers: COVID-19 HCS-21-37-2103-018(7), HCS-23-AR-2111-018, ARPA - HCS-22-AR-2104-018, COVID-19 - EL-22-AR-27-018, ARPA - EL-22-AR-35-018(1), ARPA - EL-21-AR-03-018(4), ARPA - EL-21-AR-04-018(5), ARPA - EL-22-AR-29-018(2), ARPA - HS-21-AR-01-018(2), BH-22-AR-02-018(1), HCS-23-67-2301-018, HCS-23-AR-2107-018, ARP – 19911, CRF-2024-01, Agreement, 3733, COVID-19 – Agreement, K501, K4893, K4786, K4560, K4862, 2023-2024 Refugee Program, 2312-47904, 2312-52290, 2412-55901
Criteria: Recipients of federal awards must establish verifiable controls over reports that are prepared and submitted.
Condition: For the two performance reports selected for testing in the Emergency Rental Assistance Program, appropriate documentation was not available to evidence review of the report prior to submission. For one out of 33 reports tested in Coronavirus State and Local Fiscal Recovery Funds program, the report was not submitted to the grantor. For one of ten performance reports tested in the Refugee and Entrant Assistance/Replacement Designee Administer Programs, the report was not submitted to the grantor.
Cause: While the Organization has a policy in place that requires the program director or controller to review performance reports and to ensure required reports are submitted to the grantor, proper documentation and implementation to support the policy was not available nor performed.
Effect or Potential Effect: A required report was not submitted to the grantor. The Organization does not have the documentation required regarding review/approval of performance reports. As such, reports could be submitted that are inaccurate or incomplete.
Questioned Costs: N/A
Context: This is a condition identified per review of the Organization’s compliance with specified requirements, not using a statistically valid sample. There were three performance reports submitted for the Emergency Rental Assistance Program during the fiscal year. There were 218 reports submitted for the Coronavirus State and Local Fiscal Recovery Funds program during the fiscal year. There were 34 reports submitted for the Refugee and Entrant Assistance/Replacement Designee Administer Programs during the fiscal year.
Identification as a Repeat Finding: 2023-004
Recommendation: We recommend that the Organization implement controls to ensure proper documentation of review and approval of performance reports and to ensure all required reports are submitted to the grantor.
Views of Responsible Officials: Management agrees with the finding and will ensure policies and procedures are properly implemented to ensure all reports and submitted and have appropriate review and approval.