Finding 1098804 (2024-002)

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Requirement
L
Questioned Costs
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Year
2024
Accepted
2025-02-07

AI Summary

  • Core Issue: Inaccurate reporting of participant information in TANF performance reports, leading to significant discrepancies in financial and participation data.
  • Impacted Requirements: Reporting inaccuracies violate the Expanded Subsidized Employment Project Grant Agreements, which mandate precise tracking of participant hours and earnings.
  • Recommended Follow-Up: Management should enhance training on reporting processes and improve internal controls to ensure compliance and accuracy in future reports.

Finding Text

Temporary Assistance for Needy Families (TANF), U.S. Department of Health and Human Services Federal Assistance Listing #93.558, Contract No. 2472324 and 2482324. Condition: The Organization inaccurately reported participant information on the performance reporting for the Expanded Subsidized Employment Project program when compared to the underlying documentation as follows: For the Porterville September 2023 performance report, the Organization inaccurately reported a participant's "CalWORKs Grant Before Subsidy". The Organization inaccurately reported the amount as $9,608 whereas the correct amount was $850, resulting in an overstatement of $8,758. For the Tulare September 2023 performance report, the Organization inaccurately reported the "total number of required hours of participation in the report month" as 128 versus the 152 hours required for one participant. Additionally, for the same participant, the Organization incorrectly indicated that the participant met the required number of hours of participation in the month. For the Tulare May 2024 performance report, the Organization inaccurately reported the "total number of required hours of participation in the report month" as 54 versus the 88 hours required for one participant. Additionally, for the same participant, the Organization incorrectly indicated that the participant met the required number of hours of participation in the month. Criteria: Per the Expanded Subsidized Employment Project Grant Agreements for Porterville and Tulare Exhibit C or D, respectively, Statement of Work, Section 11, TulareWORKS Documentation, subpart C, ESE Monthly Monitoring Report, states the Subrecipient will submit the SES monitoring monthly report with the following information: enrollment activity, enrollment date, estimated completion date, hours of participation, whether the participant met the required hours of participation, subsidized employment site, total earnings before the start of subsidized employment, total earnings after the start of the subsidized employment, total earnings after the start of the subsidized employment, unsubsidized employment information, termination date, reason for termination, and follow-up engagement efforts before termination. Cause: The error stems from a lack of training at the program level as well as a lack of a proper tracking mechanism to ensure reporting requirements are met with accuracy. Effect: Failure to accurately report performance information may result in a reduction or loss of future funding. Recommendation: Management should provide additional training related to reporting. Additionally, management should review and strengthen their current controls related to internal review over the program to verify that the policies and procedures are adhered to and that reports are accurately completed and submitted.

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.248 Community Development Block Grants Section 108 Loan Guarantees $2.29M
93.041 Special Programs for the Aging, Title Vii, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $1.11M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.00M
17.258 Wioa Adult Program $860,872
93.569 Community Services Block Grant $463,512
93.568 Low-Income Home Energy Assistance $416,016
17.278 Wioa Dislocated Worker Formula Grants $228,995
93.499 Low Income Household Water Assistance Program $197,167
93.558 Temporary Assistance for Needy Families $179,353
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $165,670
17.259 Wioa Youth Activities $159,070
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $130,000
17.502 Occupational Safety and Health Susan Harwood Training Grants $128,528
17.235 Senior Community Service Employment Program $104,276
93.472 Title IV-E Prevention Program $98,326
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $89,375
93.959 Block Grants for Prevention and Treatment of Substance Abuse $78,141
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $41,472
14.267 Continuum of Care Program $35,616
93.658 Foster Care Title IV-E $25,225
17.277 Wioa National Dislocated Worker Grants / Wia National Emergency Grants $20,591
93.556 Marylee Allen Promoting Safe and Stable Families Program $16,135
81.042 Weatherization Assistance for Low-Income Persons $15,027
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $14,173
97.024 Emergency Food and Shelter National Board Program $9,636
14.218 Community Development Block Grants/entitlement Grants $5,793