Finding Text
Department of Health and Human Services
Temporary Assistance for Needy Families (TANF), Federal Assistance Listing # 93.558
Pass Through Virginia Department of Social Services, Pass Through Entity Identifying Number BEN-21-054
Type of Finding: Material Weakness in Internal Control over Compliance with Federal Awards and Material Noncompliance
Criteria: The Organization should have processes and procedures in place to keep and maintain client records, per 2 CFR 200.303 and 2 CFR 200.334.
Condition: During our audit, we noted that the Organization was unable to find supporting records.
Context: During testing, the Organization was unable to find supporting records for 15 out of the 60 samples that received services as part of a federal program. The sample was not intended to be, and was not, a statistically valid sample.
Cause/Effect: Internal control processes over proper maintenance of clients’ records were not operating effectively, causing documentation to not be located.
Questioned Costs: Unknown
Identification of Repeat Finding: Repeat Finding 2022-004
Recommendation: We recommend procedures are implemented to ensure proper maintenance of client records.
Views of Responsible Officials and Correction Action:
Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.