Finding 608529 (2022-003)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-08-30

AI Summary

  • Core Issue: SMTCCAC failed to provide proof of document review among ERAP agencies, risking duplication of benefits for rental assistance claims.
  • Impacted Requirements: This finding highlights a significant deficiency in internal controls, violating 2 CFR section 200.303(a) regarding effective management of Federal awards.
  • Recommended Follow-Up: SMTCCAC should implement regular verification of the shared document to ensure compliance and prevent duplication of benefits.

Finding Text

Finding Reference: 2022-003 Federal Agency: Department of Treasury Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Federal Program: 21.023 ? Emergency Rental Assistance Grant Award: ERAPI Charles County Condition/Context: SMTCCAC did not provide proof of review of the shared document among participating ERAP agencies in Charles County to avoid duplication of benefits for four (4) of the 60 rental assistance claims selected for testing. Criteria: Internal Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Cause: SMTCCAC did not adequately monitor controls to ensure proper review of the shared document among participating ERAP agencies in Charles County resulting in the potential duplication of benefits. Effect: Failure to review the shared document used among participating ERAP agencies in Charles County could result in duplication of benefits. Questioned Costs: None Recommendation: We recommend that SMTCCAC consistently verify the shared document used among participating ERAP agencies in Charles County to avoid duplication of benefits. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plans section.

Categories

Eligibility Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 32083 2022-005
    Significant Deficiency
  • 32084 2022-006
    Material Weakness
  • 32085 2022-006
    Material Weakness
  • 32086 2022-002
    Significant Deficiency
  • 32087 2022-003
    Significant Deficiency
  • 32088 2022-004
    Significant Deficiency
  • 32089 2022-005
    Significant Deficiency
  • 608525 2022-005
    Significant Deficiency
  • 608526 2022-006
    Material Weakness
  • 608527 2022-006
    Material Weakness
  • 608528 2022-002
    Significant Deficiency
  • 608530 2022-004
    Significant Deficiency
  • 608531 2022-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.023 Emergency Rental Assistance Program $2.80M
93.600 Head Start $2.64M
93.568 Low-Income Home Energy Assistance $2.12M
93.569 Community Services Block Grant $514,069
10.568 Emergency Food Assistance Program (administrative Costs) $148,805
14.241 Housing Opportunities for Persons with Aids $123,397
14.218 Community Development Block Grants/entitlement Grants $95,767
10.558 Child and Adult Care Food Program $62,547
21.027 Coronavirus State and Local Fiscal Recovery Funds $23,846