Finding 1156988 (2024-001)

FINDING 2024-001 (Noncompliance, Significant Deficiency) Program Information: ALN #93.558 Temporary Assistance for Needy Families (TANF) Criteria: L. Reporting - The non-Federal entity must submit financial reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcomes and productivity. The terms and conditions of the award agreement require monthly financial reports to be submitted ten (10) calendar days after the close of each month. Condition/Context: During our review, we tested three monthly reports and noted that three reports were not submitted by the required deadline. The Alliance was not in compliance with reporting requirements as specified in the MS Department of Human Services subgrant agreement. Cause: Administrative oversight with respect to reporting requirements. Effect or Potential Effect: The Alliance was not in compliance with the reporting requirements outlined in the MS Department of Human Services subgrant agreement. Identification as a Repeat Finding: There was a similar finding identified in the prior year. Recommendation: We recommend that the Alliance enhance its procedures and internal controls over reporting to meet required deadlines. Views of Responsible Officials: Management is in agreement with the finding and the auditors’ recommendation. See Corrective Action Plan at the end of the report.