Finding Text
Federal Program: Temporary Assisstance for Needy Families (TANF) (93.558). Criteria: Eligibility for the TANF program (CFDA 93.558) requires that recipients be families that meet certain requirements set by federal and/or state guidelines. Condition: The Council does not perform a file review to ensure recipients under the grant are eligible to receive the benefits. Secondarily, the Council does not have documentation to supprot eligibility in the recipients files. Cause: The Council was unaware that a file review should be conducted to ensure recipients are eligible. The lack of documentation appears to be due to inadquate procedures to ensure all required eligibility documentation is obtained and retained. Effect: As a result, the costs associated with these participants may be disallowed by the federal awarding agency, and the entity may be required to refund these amounts. Questioned Costs: None. Context: None of the files obtained a review and none of the files obtained documentation of eligibility. Repeat Finding: No. Recommendation: We recommend that the Council perform a file review on all recipients to ensure that documentation of eligibility is retained. Secondarily, we recommend the Council strengthen its procedures to ensure that all required eligibility documentation is obtained and retained prior to authorizing program participation and charging costs to the federal award. Views of Responsible Officials: Management concurs with the finding and will implement corrective action.