Finding Text
2022-002 U.S. Department of Treasury CFDA # 21.023, 2022 Award Year, Award Number: Not Provided Emergency Rental Assistance Program (ERA) U.S. Department of Treasury CFDA #21.027 2022 Award Year, award Number: Not Provided Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Reporting Significant Deficiency in Internal Control over Compliance Criteria: Quarterly and annual reports are required by Department of Treasury for ERA. Monthly and quarterly reports are by the State of Iowa for CSLFRF. Condition: There was no documented control in place to review reports prior to submission. Cause: Based on reporting requirements being new for CSLFRF, review controls were not implemented until fiscal year 2023. For ERA, another person observed the report being entered but review of the submission was not documented. Effect: Inaccurate information could have been reported or lines with required information could have been missed. Questioned Costs: None. Context/Sampling: For ERA, we tested 2 of the 4 quarterly reports required for fiscal year 2022. For CSLFRF, we tested all monthly (2) and quarterly (1) reports required. 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.