Audit 411615

2025-001 – Noncompliance with Program Reporting Requirements Condition and Criteria: Under the Temporary Assistance for Needy Families Program (Department of Health and Human Services – CFDA No. 93.558), reporting of days served for four enrollees in the program was not accurately submitted. This resulted in inaccurate client participation information being included with the monthly program billing submissions. Cause: Lack of adequate control over the program billing submissions created the ability for information required to be submitted with the monthly billing to be reported inaccurately. Effect: No additional billings nor required refunds to the grantor would result from correction of the errors noted. Recommendation: We recommend that the Organization establish controls to ensure the accuracy of the reporting of enrollee service days, as well as instituting a review process to catch any potential errors prior to submission. Management Response: The Organization has reviewed its procedure for ensuring the days of care recorded match the days of Service submitted for the monthly substantiation reports. We have addressed this matter in two ways. We have re-trained staff as to the requirements of the State of Michigan and how to calculate and record days of care for youth residing at the Ark. Additionally, we will have both our Compliance Officer and Data Analyst review the files and days of care tabulation to ensure accuracy in the submission of days of care to Michigan Department of Health and Human Services (“MDHHS”).