Finding Text
Assistance Listing Number(s): 93.558
Name of Federal Program or Cluster: Temporary Assistance for Needy Families (TANF)
Name of Federal Agency: Department of Health and Human Services
Name of Pass-through Entity: Boys & Girls Clubs of Fox Valley
Award Period: July 1, 2023 through June 30, 2024
Criteria or Specific Requirement: 2 CFR section 200.303(a) requires a non-federal entity to establish and maintain effective internal control over federal awards that provides reasonable assurance that the non-federal entity is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: No internal controls over the matching compliance requirement were designed or implemented.
Cause: Efforts were to resolve prior year findings took precedent and other compliance requirements were left undocumented.
Effect or Potential Effect: Noncompliance with the matching requirements may not be prevented or detected and corrected.
Recommendation: Procedures should be designed, implemented, and documented for matching requirements to ensure documentation of review and approval of required match amounts and allowability to be charged to the federal award.
Views of Responsible Officials: Boys and Girls Club of Dane County, Inc. agrees with the finding and is implementing procedures.