Finding Text
2022-001 U.S. Department of Treasury CFDA # 21.023, 2021 Award Year, Award Number: Not Provided COVID-19 Emergency Rental Assistance Program (ERA) Reporting Significant Deficiency in Internal Controls Criteria: Monthly and quarterly reports are required by Department of Treasury for ERA. Condition: There was no documented control in place for review of reports prior to submission. Cause: Information for reports was provided by a different person who does not complete the submission, so a review process was not implemented over reporting. Effect: Inaccurate information could have been reported or lines with required information could have been missed. Questioned Costs: None. Context/Sampling: For ERA1, we tested 2 of the 4 quarterly reports and 3 of the 12 monthly reports required for fiscal year 2022. For ERA2, we tested 2 of the 4 quarterly reports and 3 of the 12 monthly reports required for fiscal year 2022. Repeat Finding from Prior Year(s): No Recommendation: We recommend a documented review process be implemented prior to report submission to ensure all lines are properly entered and agree to the applicable backup. Views of Responsible Officials: Management agrees with the finding.