Finding 615130 (2022-001)

Federal Assistance Listing Number and Program Name - 21.023 COVID-19 - Emergency Rental Assistance Program Award Number: N/A Award Year: 2022 Questioned Costs: None reported Criteria or specific requirement: Performance and financial monitoring and reporting done post federal award must comply with the post federal award requirements at 45 CFR part 75, subpart D. Condition: We were unable to obtain evidence supporting the timely submission of monthly special reporting required under the program. This issue did not extend to the quarterly reporting required under the program. Context: Of the 12 monthly reports available for testing, we randomly selected three reports filed during fiscal year 2022 noting one of the reports had no support available to substantiate that the reports were submitted timely by the County. If there was an extension granted by the federal agency, the County maintained no evidence of an approved extension. Effect: There could have been delays in required monthly reporting to Treasury. Cause: The County has no control in place to document and maintain extensions granted by the federal agency. Repeat finding: No. Recommendation: We recommend the County work to establish an internal tracking system to memorialize reporting deadlines and track the submission of required reports under the program. Such a system should include a control ensuring evidence of granted extensions for reports are documented and maintained for an appropriate period. Views of responsible officials: Management agrees with the finding and auditor recommendation.