Finding Text
Reporting
Emergency Rental Assistance Program (ERAP)– ALN 21.023
Criteria: Pursuant to 2 CFR part 200 section 303 indicates that the County is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the County is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
Condition: All of the seven reports selected for testing ERAP did not have sufficient audit evidence to demonstrate they were approved prior to submission. There were no noted instances of noncompliance with reporting requirements related to the reports selected.
Cause: The department prepared the reports collaboratively, and review steps were not documented.
Effect: The County’s internal controls over this requirement were not operating effectively. The finding was a repeat of Finding 2021-003.
Questioned Costs: None noted.
Recommendation: The County should establish internal controls procedures over reporting requirements.
Management’s
Response: The County concurs with the finding and will implement reporting procedures that require multiple signatures and approvals over reports including the initials of the County Director of Fiscal Affairs prior to submission of grant reports.