Finding Text
Activities Allowed/Allowable Costs/Costs Principles, Eligibility, Period of
Performance
Emergency Rental Assistance ALN# 21.023
US Department of the Treasury
Passed through Oregon Housing and Community Services
Federal Grant/Contract Number: ERA000
Grant period – 2022
Criteria – 2 CFR 200.303 requires non-Federal entities to establish and maintain effective internal controls over Federal awards, including the requirements for allowable costs, activities allowed, beneficiary eligibility, and period of performance. For the Emergency Rental Assistance Program, specific requirements are laid out in Section 501 of Division N of the Consolidated Appropriations Act, 2021, 2 CFR Part 200, Subpart E, federal awarding agency regulations, and the terms and conditions of the award.
Condition – In our sample of 100 items, we noted the following exceptions:
• 2 instances where client applications nor check requests could be produced
• 2 instances where client applications could not be produced
• 1 instance where the risk of housing status was not properly documented.
Cause – Supporting applications and/or required documentation was not retained by the Agency to substantiate eligibility, allowable costs, activities allowed, and period of performance for benefit services rendered.
Effect – Failure to properly document eligibility determinations and benefit amounts could result in improper payments and disallowed costs.
Questioned Costs – $ 137,567.
Recommendation – Documentation should be prepared, reviewed, and retained to support the allowable costs, activities allowed, eligibility, and period of performance for benefits paid to individuals for services. The documentation should clearly document who prepared the information, who reviewed the information, and that the reviewer considered whether the information was complete and accurate.
Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.