Temporary Assistance for Needy Families (TANF), U.S. Department of Health and
Human Services Federal Assistance Listing #93.558, Contract No. 2472324 and
2482324.
Condition: The Organization inaccurately reported participant information on the
performance reporting for the Expanded Subsidized Employment Project program when
compared to the underlying documentation as follows:
For the Porterville September 2023 performance report, the Organization
inaccurately reported a participant's "CalWORKs Grant Before Subsidy". The
Organization inaccurately reported the amount as $9,608 whereas the correct
amount was $850, resulting in an overstatement of $8,758.
For the Tulare September 2023 performance report, the Organization
inaccurately reported the "total number of required hours of participation in the
report month" as 128 versus the 152 hours required for one participant.
Additionally, for the same participant, the Organization incorrectly indicated that
the participant met the required number of hours of participation in the month.
For the Tulare May 2024 performance report, the Organization inaccurately
reported the "total number of required hours of participation in the report month"
as 54 versus the 88 hours required for one participant. Additionally, for the same
participant, the Organization incorrectly indicated that the participant met the
required number of hours of participation in the month.
Criteria: Per the Expanded Subsidized Employment Project Grant Agreements for
Porterville and Tulare Exhibit C or D, respectively, Statement of Work, Section 11,
TulareWORKS Documentation, subpart C, ESE Monthly Monitoring Report, states the
Subrecipient will submit the SES monitoring monthly report with the following information:
enrollment activity, enrollment date, estimated completion date, hours of participation,
whether the participant met the required hours of participation, subsidized employment
site, total earnings before the start of subsidized employment, total earnings after the
start of the subsidized employment, total earnings after the start of the subsidized
employment, unsubsidized employment information, termination date, reason for
termination, and follow-up engagement efforts before termination.
Cause: The error stems from a lack of training at the program level as well as a lack of a
proper tracking mechanism to ensure reporting requirements are met with accuracy.
Effect: Failure to accurately report performance information may result in a reduction or
loss of future funding.
Recommendation: Management should provide additional training related to reporting.
Additionally, management should review and strengthen their current controls related to
internal review over the program to verify that the policies and procedures are adhered to
and that reports are accurately completed and submitted.
Temporary Assistance for Needy Families (TANF), U.S. Department of Health and
Human Services Federal Assistance Listing #93.558, Contract No. 2472324 and
2482324.
Condition: The Organization inaccurately reported participant information on the
performance reporting for the Expanded Subsidized Employment Project program when
compared to the underlying documentation as follows:
For the Porterville September 2023 performance report, the Organization
inaccurately reported a participant's "CalWORKs Grant Before Subsidy". The
Organization inaccurately reported the amount as $9,608 whereas the correct
amount was $850, resulting in an overstatement of $8,758.
For the Tulare September 2023 performance report, the Organization
inaccurately reported the "total number of required hours of participation in the
report month" as 128 versus the 152 hours required for one participant.
Additionally, for the same participant, the Organization incorrectly indicated that
the participant met the required number of hours of participation in the month.
For the Tulare May 2024 performance report, the Organization inaccurately
reported the "total number of required hours of participation in the report month"
as 54 versus the 88 hours required for one participant. Additionally, for the same
participant, the Organization incorrectly indicated that the participant met the
required number of hours of participation in the month.
Criteria: Per the Expanded Subsidized Employment Project Grant Agreements for
Porterville and Tulare Exhibit C or D, respectively, Statement of Work, Section 11,
TulareWORKS Documentation, subpart C, ESE Monthly Monitoring Report, states the
Subrecipient will submit the SES monitoring monthly report with the following information:
enrollment activity, enrollment date, estimated completion date, hours of participation,
whether the participant met the required hours of participation, subsidized employment
site, total earnings before the start of subsidized employment, total earnings after the
start of the subsidized employment, total earnings after the start of the subsidized
employment, unsubsidized employment information, termination date, reason for
termination, and follow-up engagement efforts before termination.
Cause: The error stems from a lack of training at the program level as well as a lack of a
proper tracking mechanism to ensure reporting requirements are met with accuracy.
Effect: Failure to accurately report performance information may result in a reduction or
loss of future funding.
Recommendation: Management should provide additional training related to reporting.
Additionally, management should review and strengthen their current controls related to
internal review over the program to verify that the policies and procedures are adhered to
and that reports are accurately completed and submitted.
Temporary Assistance for Needy Families (TANF), U.S. Department of Health and
Human Services Federal Assistance Listing #93.558, Contract No. 31027 and 30733.
Condition: The Organization did not timely submit its closeout report for the Next Step
Program.
Criteria: Per the Next Steps Statement of Work "monthly invoices shall be submitted by
the 10th of the month following the month of service.
Cause: The error stems from a lack of training at the program level as well as a lack of a
proper tracking mechanism to ensure reporting requirements are met timely.
Effect: Failure to timely report financial and performance information may result in a
reduction or loss of future funding.
Recommendation: Management should provide additional training related to reporting.
Additionally, management should review and strengthen their current controls related to
internal review over the program to verify that the policies and procedures are adhered
to. Lastly, the Organization should develop and train staff on a tracking mechanism to
ensure reports are timely submitted as required by the respective funding agencies and
grant agreements.
Temporary Assistance for Needy Families (TANF), U.S. Department of Health and
Human Services Federal Assistance Listing #93.558, Contract No. 31569.
Condition: The amounts reported for the month of October 2023 in the April 2024 report
did not agree with the amounts originally reported in the monthly October 2023 report for
the #LEAD HHSA and BOS programs.
Criteria: Per the #LEAD Statement of Work the Organization should accurately report all
performance reporting requirements.
Cause: The error stems from a lack of training at the program level as well as a lack of a
proper tracking mechanism to ensure reporting requirements are met timely.
Effect: Failure to accurately report performance information may result in a reduction or
loss of future funding.
Recommendation: Management should provide additional training related to reporting.
Additionally, management should review and strengthen their current controls related to
internal review over the program to verify that the policies and procedures are adhered to
and that reports are accurately completed and submitted.
Temporary Assistance for Needy Families (TANF), U.S. Department of Health and
Human Services Federal Assistance Listing #93.558, Contract No. 31569.
Condition: The amounts reported for the month of October 2023 in the April 2024 report
did not agree with the amounts originally reported in the monthly October 2023 report for
the #LEAD HHSA and BOS programs.
Criteria: Per the #LEAD Statement of Work the Organization should accurately report all
performance reporting requirements.
Cause: The error stems from a lack of training at the program level as well as a lack of a
proper tracking mechanism to ensure reporting requirements are met timely.
Effect: Failure to accurately report performance information may result in a reduction or
loss of future funding.
Recommendation: Management should provide additional training related to reporting.
Additionally, management should review and strengthen their current controls related to
internal review over the program to verify that the policies and procedures are adhered to
and that reports are accurately completed and submitted.
Temporary Assistance for Needy Families (TANF), U.S. Department of Health and
Human Services Federal Assistance Listing #93.558, Contract No. 31027 and 30733.
Condition: The Organization did not timely submit its closeout report for the Next Step
Program.
Criteria: Per the Next Steps Statement of Work "monthly invoices shall be submitted by
the 10th of the month following the month of service.
Cause: The error stems from a lack of training at the program level as well as a lack of a
proper tracking mechanism to ensure reporting requirements are met timely.
Effect: Failure to timely report financial and performance information may result in a
reduction or loss of future funding.
Recommendation: Management should provide additional training related to reporting.
Additionally, management should review and strengthen their current controls related to
internal review over the program to verify that the policies and procedures are adhered
to. Lastly, the Organization should develop and train staff on a tracking mechanism to
ensure reports are timely submitted as required by the respective funding agencies and
grant agreements.
Aging Cluster, U.S. Department of Health and Human Services Federal Assistance
Listing #93.041-93.045/93.052/93.053, Contract No. K/T AAA 23/24-01
Condition: The Organization did not timely submit financial reports for the month of June
2024 for the program by the 10th day of the following month the respective report was
due. Reports were not submitted until October and November 2024, well after the July
10, 2024 due date.
Criteria: Per the Kings/Tulare Area Agency on Aging Agreement No: K/T AAA 23/24-01
Article IV "the Contractor shall prepare and submit by the 10th of each month to the K/T
AAA, in electronic format, a monthly expenditure report and request for funds in the forma
Cause: The error stems from the Organization being short staffed and having newer staff
causing failure to complete and submit reports timely. Due to several positions within the
accounting and finance department being vacant or newly filled at year-end, the
Organization fell behind on completing reports and closing out grants at year-end.
Effect: Failure to timely report financial information may result in a reduction or loss of
future funding.
Recommendation: Management should provide additional training related to reporting.
Additionally, management should review and strengthen their current controls related to
internal review over the program to verify that the policies and procedures are adhered
to. Lastly, in instances where reports are not timely filed, the Organization should
consider reaching out to the funding agency to obtain a waiver for late submissions.
Temporary Assistance for Needy Families (TANF), U.S. Department of Health and
Human Services Federal Assistance Listing #93.558, Contract No. 2472324 and
2482324.
Condition: The Organization inaccurately reported participant information on the
performance reporting for the Expanded Subsidized Employment Project program when
compared to the underlying documentation as follows:
For the Porterville September 2023 performance report, the Organization
inaccurately reported a participant's "CalWORKs Grant Before Subsidy". The
Organization inaccurately reported the amount as $9,608 whereas the correct
amount was $850, resulting in an overstatement of $8,758.
For the Tulare September 2023 performance report, the Organization
inaccurately reported the "total number of required hours of participation in the
report month" as 128 versus the 152 hours required for one participant.
Additionally, for the same participant, the Organization incorrectly indicated that
the participant met the required number of hours of participation in the month.
For the Tulare May 2024 performance report, the Organization inaccurately
reported the "total number of required hours of participation in the report month"
as 54 versus the 88 hours required for one participant. Additionally, for the same
participant, the Organization incorrectly indicated that the participant met the
required number of hours of participation in the month.
Criteria: Per the Expanded Subsidized Employment Project Grant Agreements for
Porterville and Tulare Exhibit C or D, respectively, Statement of Work, Section 11,
TulareWORKS Documentation, subpart C, ESE Monthly Monitoring Report, states the
Subrecipient will submit the SES monitoring monthly report with the following information:
enrollment activity, enrollment date, estimated completion date, hours of participation,
whether the participant met the required hours of participation, subsidized employment
site, total earnings before the start of subsidized employment, total earnings after the
start of the subsidized employment, total earnings after the start of the subsidized
employment, unsubsidized employment information, termination date, reason for
termination, and follow-up engagement efforts before termination.
Cause: The error stems from a lack of training at the program level as well as a lack of a
proper tracking mechanism to ensure reporting requirements are met with accuracy.
Effect: Failure to accurately report performance information may result in a reduction or
loss of future funding.
Recommendation: Management should provide additional training related to reporting.
Additionally, management should review and strengthen their current controls related to
internal review over the program to verify that the policies and procedures are adhered to
and that reports are accurately completed and submitted.
Temporary Assistance for Needy Families (TANF), U.S. Department of Health and
Human Services Federal Assistance Listing #93.558, Contract No. 2472324 and
2482324.
Condition: The Organization inaccurately reported participant information on the
performance reporting for the Expanded Subsidized Employment Project program when
compared to the underlying documentation as follows:
For the Porterville September 2023 performance report, the Organization
inaccurately reported a participant's "CalWORKs Grant Before Subsidy". The
Organization inaccurately reported the amount as $9,608 whereas the correct
amount was $850, resulting in an overstatement of $8,758.
For the Tulare September 2023 performance report, the Organization
inaccurately reported the "total number of required hours of participation in the
report month" as 128 versus the 152 hours required for one participant.
Additionally, for the same participant, the Organization incorrectly indicated that
the participant met the required number of hours of participation in the month.
For the Tulare May 2024 performance report, the Organization inaccurately
reported the "total number of required hours of participation in the report month"
as 54 versus the 88 hours required for one participant. Additionally, for the same
participant, the Organization incorrectly indicated that the participant met the
required number of hours of participation in the month.
Criteria: Per the Expanded Subsidized Employment Project Grant Agreements for
Porterville and Tulare Exhibit C or D, respectively, Statement of Work, Section 11,
TulareWORKS Documentation, subpart C, ESE Monthly Monitoring Report, states the
Subrecipient will submit the SES monitoring monthly report with the following information:
enrollment activity, enrollment date, estimated completion date, hours of participation,
whether the participant met the required hours of participation, subsidized employment
site, total earnings before the start of subsidized employment, total earnings after the
start of the subsidized employment, total earnings after the start of the subsidized
employment, unsubsidized employment information, termination date, reason for
termination, and follow-up engagement efforts before termination.
Cause: The error stems from a lack of training at the program level as well as a lack of a
proper tracking mechanism to ensure reporting requirements are met with accuracy.
Effect: Failure to accurately report performance information may result in a reduction or
loss of future funding.
Recommendation: Management should provide additional training related to reporting.
Additionally, management should review and strengthen their current controls related to
internal review over the program to verify that the policies and procedures are adhered to
and that reports are accurately completed and submitted.
Temporary Assistance for Needy Families (TANF), U.S. Department of Health and
Human Services Federal Assistance Listing #93.558, Contract No. 31027 and 30733.
Condition: The Organization did not timely submit its closeout report for the Next Step
Program.
Criteria: Per the Next Steps Statement of Work "monthly invoices shall be submitted by
the 10th of the month following the month of service.
Cause: The error stems from a lack of training at the program level as well as a lack of a
proper tracking mechanism to ensure reporting requirements are met timely.
Effect: Failure to timely report financial and performance information may result in a
reduction or loss of future funding.
Recommendation: Management should provide additional training related to reporting.
Additionally, management should review and strengthen their current controls related to
internal review over the program to verify that the policies and procedures are adhered
to. Lastly, the Organization should develop and train staff on a tracking mechanism to
ensure reports are timely submitted as required by the respective funding agencies and
grant agreements.
Temporary Assistance for Needy Families (TANF), U.S. Department of Health and
Human Services Federal Assistance Listing #93.558, Contract No. 31569.
Condition: The amounts reported for the month of October 2023 in the April 2024 report
did not agree with the amounts originally reported in the monthly October 2023 report for
the #LEAD HHSA and BOS programs.
Criteria: Per the #LEAD Statement of Work the Organization should accurately report all
performance reporting requirements.
Cause: The error stems from a lack of training at the program level as well as a lack of a
proper tracking mechanism to ensure reporting requirements are met timely.
Effect: Failure to accurately report performance information may result in a reduction or
loss of future funding.
Recommendation: Management should provide additional training related to reporting.
Additionally, management should review and strengthen their current controls related to
internal review over the program to verify that the policies and procedures are adhered to
and that reports are accurately completed and submitted.
Temporary Assistance for Needy Families (TANF), U.S. Department of Health and
Human Services Federal Assistance Listing #93.558, Contract No. 31569.
Condition: The amounts reported for the month of October 2023 in the April 2024 report
did not agree with the amounts originally reported in the monthly October 2023 report for
the #LEAD HHSA and BOS programs.
Criteria: Per the #LEAD Statement of Work the Organization should accurately report all
performance reporting requirements.
Cause: The error stems from a lack of training at the program level as well as a lack of a
proper tracking mechanism to ensure reporting requirements are met timely.
Effect: Failure to accurately report performance information may result in a reduction or
loss of future funding.
Recommendation: Management should provide additional training related to reporting.
Additionally, management should review and strengthen their current controls related to
internal review over the program to verify that the policies and procedures are adhered to
and that reports are accurately completed and submitted.
Temporary Assistance for Needy Families (TANF), U.S. Department of Health and
Human Services Federal Assistance Listing #93.558, Contract No. 31027 and 30733.
Condition: The Organization did not timely submit its closeout report for the Next Step
Program.
Criteria: Per the Next Steps Statement of Work "monthly invoices shall be submitted by
the 10th of the month following the month of service.
Cause: The error stems from a lack of training at the program level as well as a lack of a
proper tracking mechanism to ensure reporting requirements are met timely.
Effect: Failure to timely report financial and performance information may result in a
reduction or loss of future funding.
Recommendation: Management should provide additional training related to reporting.
Additionally, management should review and strengthen their current controls related to
internal review over the program to verify that the policies and procedures are adhered
to. Lastly, the Organization should develop and train staff on a tracking mechanism to
ensure reports are timely submitted as required by the respective funding agencies and
grant agreements.
Aging Cluster, U.S. Department of Health and Human Services Federal Assistance
Listing #93.041-93.045/93.052/93.053, Contract No. K/T AAA 23/24-01
Condition: The Organization did not timely submit financial reports for the month of June
2024 for the program by the 10th day of the following month the respective report was
due. Reports were not submitted until October and November 2024, well after the July
10, 2024 due date.
Criteria: Per the Kings/Tulare Area Agency on Aging Agreement No: K/T AAA 23/24-01
Article IV "the Contractor shall prepare and submit by the 10th of each month to the K/T
AAA, in electronic format, a monthly expenditure report and request for funds in the forma
Cause: The error stems from the Organization being short staffed and having newer staff
causing failure to complete and submit reports timely. Due to several positions within the
accounting and finance department being vacant or newly filled at year-end, the
Organization fell behind on completing reports and closing out grants at year-end.
Effect: Failure to timely report financial information may result in a reduction or loss of
future funding.
Recommendation: Management should provide additional training related to reporting.
Additionally, management should review and strengthen their current controls related to
internal review over the program to verify that the policies and procedures are adhered
to. Lastly, in instances where reports are not timely filed, the Organization should
consider reaching out to the funding agency to obtain a waiver for late submissions.