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: Period of Performance
Type of Finding:
Material Weakness in Internal Control over Compliance
Criteria or specific requirement: The period of performance for the Emergency Rental Assistance program is defined in 2 CFR 200.344(d) and requires that all grant funds be expended within the approved period of performance.
Condition: The Authority did not maintain support to document that expenses charged to the grant at the period of performance end were properly approved to be charged to the program.
Questioned costs: None.
Context: A sample of 40 expenses charged to the grant after the period of performance identified that 29 of 40 expenses lacked evidence that an internal control over compliance was present.
Cause: The Authority did not maintain support to properly evidence an internal control over compliance.
Effect: The Authority is not meeting the Uniform Guidance requirements for internal controls over compliance with ERA reporting requirements.
Repeat Finding: No.
Recommendation: We recommend the Authority implements an internal control over compliance to evidence the expenses are approved to be charged to the grant.
Views of responsible officials: There is no disagreement with the audit finding.