Richland County

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.

Finding: 2023-002 – Submission of ERA Compliance Reports and Final ERA 1 Closeout Report Name of contact person: Sarah Harris – Director of Grants and Community Outreach Corrective action: Richland County management agrees with the auditor’s recommendation. Proposed completion date: Management is aware of ERAP reporting requirements and has discussed using a third party who in the future would submit reports in a timely manner.

Criteria: Per the Grant Agreement, the County is required to submit to the South Carolina Department of Social Services (?SC DSS?) semi-annual Clerk?s Certification and a Personnel Activity Report on Family Court personnel who work in other areas of the Clerk of Court?s office. Condition: The Clerk?s report for June 2019 and Personnel Activity Reports for the entire fiscal year 2019 were not submitted to SC DSS. Prior year finding has not been corrected. Cause: There is no one person responsible for ensuring that the requirements of this grant are met. Effect: Richland County was not in compliance with required reporting to SC DSS. Auditor?s Recommendation: We recommend the County assign an individual to be responsible for County compliance with the requirements of the grant agreement. Views of Responsible Officials: Management agrees and has developed plans to address this issue. See the Management?s Corrective Action Plan.

Finding: 2019-001 Name of contact person: Jeanette McBride, Clerk of Court Corrective action: This issue was not corrected in fiscal year 2019 as the state of South Carolina took over the collections and disbursements of support checks in one centralized department. Proposed completion date: Corrective action not applicable

2018-002

Criteria: Per the Grant agreements with the South Carolina Emergency Management Division, reports are to be submitted to the state no later than 10 days after each calendar quarter. The controls over this reporting requirement is with the Assistant Director of Intergovernmental Relationships. Condition: In 4 out of 7 reports tested, the reports were submitted from 1 to 5 days late. In 2 of the 7 reports tested, there was no evidence that the person responsible for reviewing and approving the reports had reviewed the reports prior to submission. Cause: The responsible person did not review and submit the reports in a timely fashion. Effect: Richland County was not in compliance with required reporting to South Carolina Emergency Management Division. This is not a repeat finding. Auditor?s Recommendation: We recommend one person prepares the reports and the responsible person then monitors the status, reviews, approves, and submits each report using a checklist or other aid to assist in filing the reports timely. Views of Responsible Officials: Management agrees and has developed plans to address this issue. See the Management?s Corrective Action Plan.

Finding: 2019-002 Name of contact person: Michael King, Assistant Director of Intergovernmental Agreements Corrective action: Richland County management agrees with the auditor?s recommendation and will collaborate with the Emergency Management department to identify a staff member who will be responsible for compliance with the contract with the South Carolina Emergency Management Division. Proposed completion date: Corrective action applied immediately

Criteria: Under compliance requirements for reporting, the County is required to file form SF-425 within 10 days of the end of each quarter. Condition: In 1 of the 4 Form SF-425 reports tested, the report was submitted one day late. Cause: The responsible person did not review and submit the reports in a timely fashion. Effect: Richland County was not in compliance with required reporting to the Department of Transportation. This is not a repeat finding. Auditor?s Recommendation: We recommend one person prepares the reports and the responsible person then monitors the status, reviews, approves, and submits each report using a checklist or other aid to assist in filing the reports timely. Views of Responsible Officials: Management agrees and has developed plans to address this issue. See the Management?s Corrective Action Plan.

Finding: 2019-003 Name of contact person: Chris Eversmann, Deputy Director of Public Works Corrective action: Richland County management agrees with the auditor?s recommendation and will collaborate with the Public Works department to identify a staff member who will be responsible for compliance with the contract with the Department of Transportation. Proposed completion date: Corrective action applied immediately

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