Finding Text
Item: 2025-002 Assistance Listing Number: 93.558 Program: Temporary Assistance for Needy Families Federal Agency: U.S. Department of Health and Human Services Pass-Through Agencies: Arizona Department of Economic Security Contract/Pass-Through Grantor Identifying Number: CTR062282 Award Year: July 2024 to June 2025 Compliance Requirement: Reporting Criteria: In accordance with the grant agreements, the Organization is required to submit monthly performance reports. Condition: Of the 22 reports tested, 11 were not submitted timely. Questioned Costs: n/a Context: In a population of 54 performance reports, we conducted a non-statistical sample of 22 reports. Of the 22 reports tested, 11 were not submitted timely. Effect: The system of internal controls was not properly implemented to ensure reports were submitted timely to the granting agency. This is deemed to be a material weakness in internal control over compliance. Cause: The Organization did not have a process in place to ensure reports were submitted timely. Additionally, the Organization did not have a sufficient supervisory review process implemented for the reports submitted to the granting agency. Identification as a Repeat Finding: Not a repeat finding Recommendation: The Organization should implement additional controls to ensure reports are submitted to the granting agency in accordance with established due dates. Proof of timely submission should be retained. Views of Responsible Officials: Management of the Organization concurs with the finding. See Corrective Action Plan.