Finding 1073088 (2023-003)

2023 - 003 TANF Voucher Controls Assistance Listing Number: 93.558 Name of Program and Cluster: Temporary Assistance for Needy Families/ 477 Cluster Agency: U.S. Department of Health and Human Services passed through Orange County Department of Social Services Condition: The Organization does not have a detective control in place to determine incorrect vouchers. Criteria: Per the Orange County DSS Contract, monthly vouchers are to be submitted with bed counts for reimbursement of shelter services provided. Context: 2 of 3 vouchers selected for testing were submitted to the County and then subsequently corrected based on the County’s review of total nights billed. Cause: The bed summary counts, nightly sign in sheets and vouchers are not reconciled. Although the bed summaries are reviewed, the vouchers are not reviewed prior to submission or reconciled to the sign in sheets. Effect: The Organization is relying on the County to provide the appropriate bed counts and voucher amounts and frequently has to make adjustments to vouchers submitted for payment. Recommendation: RBT recommends that controls are reviewed and updated to include a reconciliation to the bed summaries, and a review of eligible participants billed in order to avoid billing errors. Auditee's Response: See corrective action plan.