Finding 1217831 (2025-002)

Federal Agency: U.S Department of Health and Human Services - Administration of Children and Families Federal Program Name: Temporary Assistance for Needy Families Foster Youth Project Assistance Listing Number: 93.558 Federal Award Identification Number: 2501TXTANF - 2024 Pass-Through Agency: Texas Workforce Commission Pass-Through Numbers: 0125TAN001 Award Period: 08/01/2024 – 09/30/2025 Type of Finding:  Significant Deficiency in Internal Control Criteria: The Texas Workforce Commission has created a Contract Budget and Billing Workbook which is used to manage budget changes and monthly billing. The billing worksheet contains all approved transactions for Temporary Assistance for Needy Families Foster Youth Project grants for the month including general disbursements. Condition and Context: One expenditure that was billed to the grant in March 2025 exceeded amount that was supported by provided documentation. Questioned Costs: $50. Cause: Lack of effective key control over review of general expenses billed to the grant. Effect: Potential expenditures that do not exist are coded to the grant or expenditures for which the Organization doesn't have appropriate support are coded to the grant. Repeat Finding: No Recommendation: The Organization should implement thorough review over general expenditures billed to the grant to ensure that all expenditures exist and match supporting documentation. View of Responsible Officials: Management is in agreement. Management Responses and Corrective Action Plan: See attached corrective action plan.