Finding Text
Finding 2023-002 Information on the Federal Program: Temporary Assistance for Needy Families (TANF), ALN # 93.558, Grant Period 1/1/23 – 12/31/23. Criteria or Specific Requirement: According to the OMB Uniform Guidance Compliance Supplement, only a financially needy family that consists of, at a minimum, a minor child living with a parent or other caretaker relative, or a pregnant woman may receive TANF “assistance” or most maintenance-of-effort (MOE)-funded benefits, services, or “assistance” regardless of the TANF purpose that the expenditure is reasonably calculated to accomplish. Condition: There were multiple instances where eligibility files selected for review were either incomplete, ineligible for benefits, or unable to be presented for audit review. Questioned Costs: Unable to be determined. Context: Per the Federal OMB Uniform Guidance Circular Compliance Supplement, each individual who receives benefits under the TANF program should have a completed eligibility determination on file which is available for audit review. Effect: By failing to provide documentation that each individual receiving TANF benefits was eligible for the program, there could be instances where ineligible program participants are receiving assistance. Cause: Controls were not in place to ensure that all required eligibility determinations and supporting documents were on file and available for audit review.