Finding Text
U.S. DEPARTMENT OF THE TREASURY 2021-001: Coronavirus Relief Funds ? CFDA No. 21.019; Pass-through from City of Atlanta, Gwinnett County, Dekalb County and City of Tucker; Grant Period: Year Ended June 30, 2021 Condition: Auditors reviewed 25 direct assistance payments noting that CCA did not maintain proper supporting documentation for one of the payments. Criteria: Under the Coronavirus Aid, Relief and Economic Security Act ("CARES Act"), allowable costs are costs related to necessary expenditures incurred due to the public health emergency with respect to the Coronavirus Disease 2019 ("COVID-19"). Cause: CCA did not obtain adequate documentation to support that $2,000 of direct assistance paid was for costs related to necessary expenditures incurred due to COVID-19. Effect: CCA could have provided direct assistance for unallowable costs. Questioned Cost: $0 Recommendation: We recommend maintaining required supporting documentation for amounts provided for direct assistance. Management Response: The federal government provided unprecedented direct assistance funding to assist individuals and families with rent and utilities due to the Coronavirus pandemic. Social services agencies like CCA assisted in the distribution of these funds. The distribution timeline was very short, and guidelines were constantly changing. To help meet the deadline for distribution, CCA temporarily expanded staffing with the help of a local staffing agency. This case was handled by a temporary staff member and unfortunately was not reviewed in time by our own staff resulting in an incomplete document trail.