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: Significant Deficiency in Internal Control over Compliance with Federal Awards
Criteria: The Organization should have effective internal controls in place over review of intake forms, per 2 CFR 200.303 and 2 CFR 200.334.
Condition: During our audit, it was noted that there was not an effective review of intake forms.
Context: During testing, 6 of 60 intake forms tested to not contain appropriate signatures by individuals or management noting approval. The sample was not intended to be, and was not, a statistically valid sample.
Questioned Costs: N/A
Cause/Effect: Internal control processes over intake forms were not operating effectively from July 2021 through June 2022.
Identification of Repeat Finding: N/A
Recommendation: We recommend that Cornerstones implements a review process to ensure that intake forms are complete and accurate as possess all appropriate signatures.
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.