Audit 19762

2022-001 Eligibility Approval Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Temporary Assistance for Needy Families (TANF) ?Youth and Family Stability Program Assistance Listing No. 93.558 Pass-Through Agencies: Kansas Department for Children and Families Award Periods: July 1, 2020 through June 30, 2024 Type of Finding: Significant Deficiency in Internal Control Over Compliance ? Eligibility Questioned Costs: None Condition: Eligibility for eight participants was tested during the audit. Two of the participants were both submitted and approved by the same individual, with no documentation of a review. Criteria: Internal controls should be established to ensure proper evaluation of eligibility is occurring. Context: The Organization could not provide evidence of why the internal control developed to ensure that eligibility qualifications failed, such as the same individual submitting and approving an applicant. Cause: The Organization did not have effective internal controls documented over eligibility to ensure that participants were being admitted appropriately and that all files are maintained properly. Effect: Failure to have controls in place to ensure review of participant eligibility may result in participants being accepted or denied into the program and possible bias. Repeat findings: 2021-002 Recommendation: The Organization should ensure that controls exist to document and provide evidence of review procedure in effect to ensure that eligibility requirements are met beyond the initial inquiries and information gathering process. Views of Responsible Officials: There is no disagreement with the audit finding.

2022-001 Eligibility Approval Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Temporary Assistance for Needy Families (TANF) ?Youth and Family Stability Program Assistance Listing No. 93.558 Pass-Through Agencies: Kansas Department for Children and Families Award Periods: July 1, 2020 through June 30, 2024 Type of Finding: Significant Deficiency in Internal Control Over Compliance ? Eligibility Questioned Costs: None Condition: Eligibility for eight participants was tested during the audit. Two of the participants were both submitted and approved by the same individual, with no documentation of a review. Criteria: Internal controls should be established to ensure proper evaluation of eligibility is occurring. Context: The Organization could not provide evidence of why the internal control developed to ensure that eligibility qualifications failed, such as the same individual submitting and approving an applicant. Cause: The Organization did not have effective internal controls documented over eligibility to ensure that participants were being admitted appropriately and that all files are maintained properly. Effect: Failure to have controls in place to ensure review of participant eligibility may result in participants being accepted or denied into the program and possible bias. Repeat findings: 2021-002 Recommendation: The Organization should ensure that controls exist to document and provide evidence of review procedure in effect to ensure that eligibility requirements are met beyond the initial inquiries and information gathering process. Views of Responsible Officials: There is no disagreement with the audit finding.