Notes to SEFA
Extensive compliance tests, as required by the Uniform Guidance, were performed on the WIOA Cluster and the Temporary Assistance for Needy Families program, which, when combined, represents 97% of the total expenditures reflected on the Schedule of Expenditures of Federal Awards. The WIOA Cluster and the Temporary Assistance for Needy Families program exceed $1,667,691 and, therefore, represent the programs to which the specific compliance requirements must be applied.
The Temporary Assistance for Needy Families' deferred revenue amounts include payments received from the performance based portion of the related contract. The Department of Human Services has not yet defined the life of these performance funds but has restricted their use for the Temporary Assistance for Needy Families. During the current year, $33,526 was charged against the Temporary Assistance for Needy Families from the performance based portion of the related contracts.