Audit 20285

Finding 2022-001 (Significant Deficiency) AL# 93.558:Temporary Assistance for Needy Families, Passed Thru the Kansas Department for Children and Families, U.S. Department of Health and Human Services, Award # EES-2021- MHASCKS-01 Condition: The final performance report for the grant year requires the submission of additional performance metrics. The reported metrics included correct underlying data; however, two of the nine required metrics included calculation errors for the grant year ended June 30, 2022. Criteria: 2 CFR 200.303(a) states the Association is required to establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Questioned Costs: None Context: Only the final performance report was required to have these metrics and the calculations were inaccurate. The sample size was determined based upon guidelines provided by the AICPA which is not a statistically valid sample. Cause: Secondary review of performance calculations were not performed. Effect: Not providing accurate performance metrics may lead to inaccurate conclusions on the program?s effectiveness. Recommendation: We recommend the Association add a secondary review of all reports. Views of Responsible Officials (Unaudited): The agency has put into place a secondary review in which the report is prepared by the Program Coordinator, in conjunction with the Administrative Assistant, and then reviewed for accuracy by the Senior Director of Grants and Aging. Additionally, the Senior Director will require supporting documentation of metrics being evaluated in conjunction with the report itself to further ensure accuracy.

Finding 2022-001 (Significant Deficiency) AL# 93.558:Temporary Assistance for Needy Families, Passed Thru the Kansas Department for Children and Families, U.S. Department of Health and Human Services, Award # EES-2021- MHASCKS-01 Condition: The final performance report for the grant year requires the submission of additional performance metrics. The reported metrics included correct underlying data; however, two of the nine required metrics included calculation errors for the grant year ended June 30, 2022. Criteria: 2 CFR 200.303(a) states the Association is required to establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Questioned Costs: None Context: Only the final performance report was required to have these metrics and the calculations were inaccurate. The sample size was determined based upon guidelines provided by the AICPA which is not a statistically valid sample. Cause: Secondary review of performance calculations were not performed. Effect: Not providing accurate performance metrics may lead to inaccurate conclusions on the program?s effectiveness. Recommendation: We recommend the Association add a secondary review of all reports. Views of Responsible Officials (Unaudited): The agency has put into place a secondary review in which the report is prepared by the Program Coordinator, in conjunction with the Administrative Assistant, and then reviewed for accuracy by the Senior Director of Grants and Aging. Additionally, the Senior Director will require supporting documentation of metrics being evaluated in conjunction with the report itself to further ensure accuracy.