Finding 1217832 (2025-003)

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: 1824TAN001 Award Period: 08/01/2024 – 09/30/2025 Type of Finding:  Significant Deficiency in Internal Control Criteria: The grant agreement requires final performance report to be submitted within 60 days after the grant end date. Condition and Context: Final performance report was submitted on December 2, 2025 which is outside of the allowed 60 days period. No extension was obtained from the grantor. Questioned Costs: Estimated maximum: N/A Cause: Lack of effective key control over final performance reporting to ensure timely submission. Effect: Failure to submit reports by the due date is considered contractual noncompliance. Repeat Finding: No. Recommendation: The Organization should immediately notify the grantor when it is determined that the Organization will not be able to meet the required reporting deadlines in order to obtain an extension or determine alternative resolution. In addition, the Organization should implement additional internal controls to ensure that reports are getting submitted timely. View of Responsible Officials: Management is in agreement. Management Responses and Corrective Action Plan: See attached corrective action plan.