Finding 951013 (2023-002)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-08

AI Summary

  • Core Issue: The County missed deadlines for submitting required Emergency Rental Assistance reports.
  • Impacted Requirements: Quarterly Compliance Reports and the Final Closeout Report must be submitted on time to comply with U.S. Treasury regulations.
  • Recommended Follow-up: The County should update its policies and procedures to ensure timely submission of all required reports.

Finding Text

2023-002 - Submission of ERA Compliance Reports and Final ERA 1 Closeout Report Assistance Listing # 21.023 Emergency Rental Assistance Program Award Year: 2023 Criteria: The U.S. Department of Treasury requires Emergency Rental Assistance Program recipients to submit quarterly Compliance Reports and the Final Closeout Report for ERAP 1 by the submission deadline. Condition: In 4 out of 7 instances for the year ended June 30, 2023, the County failed to submit the required reports within the required timeframe. The County also failed to submit the Final ERAP 1 Closeout Report within the required timeframe. Context: We addressed the matter with County management who are aware of the reporting requirements to submit the quarterly compliance and final closeout reports to the U.S. Treasury by the submission deadline. Effect: Failure to properly review and adhere to the policies and procedures can lead to noncompliance and the misappropriation of federal funds that are not detected during the normal course of business. Cause: Management oversight. Recommendation: We recommend the County review and update its policies and procedures to ensure all required reports are submitted to the U.S. Treasury in a timely manner. Views of Responsible Officials: Management agrees and has developed plans to address the issue. See Management’s Corrective Action Plan.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 374571 2023-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.023 Emergency Rental Assistance Program $17.03M
21.027 Coronavirus State and Local Fiscal Recovery Funds $15.83M
93.563 Child Support Enforcement $1.09M
14.218 Community Development Block Grants/entitlement Grants $618,700
16.575 Crime Victim Assistance $252,376
16.741 Dna Backlog Reduction Program $193,284
16.922 Equitable Sharing Program $149,208
97.067 Homeland Security Grant Program $118,726
16.588 Violence Against Women Formula Grants $118,029
16.585 Drug Court Discretionary Grant Program $108,062
97.042 Emergency Management Performance Grants $102,608
14.239 Home Investment Partnerships Program $100,080
97.039 Hazard Mitigation Grant $98,510
16.034 Coronavirus Emergency Supplemental Funding Program $85,518
20.616 National Priority Safety Programs $69,409
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $57,139
16.738 Edward Byrne Memorial Justice Assistance Grant Program $39,211
20.106 Airport Improvement Program $31,920
20.205 Highway Planning and Construction $27,680
16.710 Public Safety Partnership and Community Policing Grants $21,119
16.609 Project Safe Neighborhoods $14,268
21.016 Equitable Sharing $12,348