Finding 596620 (2022-004)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-03-30

AI Summary

  • Core Issue: Lack of formal written procedures for monitoring eligibility determinations and reporting in the Emergency Assistance Program.
  • Impacted Requirements: Non-compliance with internal control standards as outlined in 2 CFR Part 200 and the Green Book or COSO framework.
  • Recommended Follow-Up: Develop and implement written procedures to ensure proper monitoring of eligibility and reporting processes.

Finding Text

Finding number: 2022-004 Federal program: Assistance Listing 21.023 Emergency Assistance Program Category: Internal control ? Eligibility and Reporting Criteria or specific requirement: Title 2 2 CFR Part 200 Uniform Guidance section 200.303 indicates that the internal controls required to be established by a non-federal entity receiving federal funds should be in compliance with guidance in ?Standards for Internal Control in the Federal Government,? issued by the Comptroller General of the United States (the Green Book) or the ?Internal Control Integrated Framework? issued by the Committee of Sponsoring Organizations for the Treadway Commission (COSO). Condition: There was no evidence of formal written procedures to monitor the evaluation of the eligibility determination of participants neither was written evidence to ensure that the reporting to the federal awarding agency was complete and accurate. Questioned costs: No questioned costs were identified. Perspective information: We selected a sample of testing sixty (60) requests of participants for rental assistance out of 16,320 requests made for the year. Also, we selected the ERAP special reports for its corresponding reporting compliance for the three-quarter submitted during the year ended June 30, 2022. Cause: This Federal program was recently assigned to the Administration and formal procedures have not been implemented yet. Effect: There were no monitoring activities documented that allowed the Administration to timely prevent or detect a noncompliance with the requirements of eligibility and reporting. Recommendation: We recommend that the Administration design and implement written procedures to monitor the processes of eligibility determination and the completion of special reports. Views of responsible officials and planned corrective action: See Administration?s corrective action plan.

Categories

Subrecipient Monitoring Eligibility Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 20174 2022-003
    - Repeat
  • 20175 2022-001
    Significant Deficiency Repeat
  • 20176 2022-002
    Significant Deficiency Repeat
  • 20177 2022-005
    -
  • 20178 2022-004
    Significant Deficiency
  • 596616 2022-003
    - Repeat
  • 596617 2022-001
    Significant Deficiency Repeat
  • 596618 2022-002
    Significant Deficiency Repeat
  • 596619 2022-005
    -

Programs in Audit

ALN Program Name Expenditures
14.850 Public and Indian Housing $319.54M
14.872 Public Housing Capital Fund $88.94M
14.871 Section 8 Housing Choice Vouchers $77.55M
21.023 Emergency Rental Assistance Program $23.89M
97.088 Disaster Assistance Projects $1.42M
14.856 Lower Income Housing Assistance Program_section 8 Moderate Rehabilitation $1.04M
14.249 Section 8 Moderate Rehabilitation Single Room Occupancy $615,415
14.879 Mainstream Vouchers $65,847
16.609 Project Safe Neighborhoods $43,154