Finding Text
Federal Agency: U.S. Department of Treasury
Federal Program Name: COVID-19 Emergency Rental Assistance (ERA)
Assistance Listing Number: 21.023
Federal Award Identification Number and Year: ERAE0406 and ERAE0407 - 2022
Award Period: July 1, 2022 – June 30, 2023
Compliance Requirement: Reporting
Type of Finding:
Material Weakness in Internal Control over Compliance
Material Noncompliance (Modified Opinion)
Criteria or specific requirement: Monthly and quarterly reports are required to be submitted in accordance with Treasury guidance beginning in the first quarter of 2021 through September of 2022 for ERA1 and through September of 2025 for ERA 2. The monthly and quarterly reports are required to be submitted by the 15th of the following month.
Condition: The Authority did not maintain documentation to support reported amounts and documentation of the internal control over compliance was not maintained.
Questioned costs: Unable to determine.
Context: A sample of 4 reports were unsupported and did not include documentation of review and approval.
Cause: Documentation was not maintained that supported the amounts reported.
Effect: The Authority is not in compliance with ERA reporting requirements.
Repeat Finding: Yes, see finding 2022-005.
Recommendation: We recommend the Authority implements controls to ensure that documentation is maintained to support amounts reported. Review and approval of the amounts reported to Treasury should be documented.
Views of responsible officials: There is no disagreement with the audit finding.