Finding Text
Finding 2025-005: Temporary Assistance for Needy Families, Assistance Listing No. 93.558, U.S. Department of Health and Human Services Passed through Colorado Department of Human Services Compliance Requirement: Special Tests and Provisions Grant No.: Not applicable Type of Finding: Internal Control (material weakness) and Compliance (noncompliance) Criteria: The work provisions of the Colorado State Plan for Temporary Assistance for Needy Families (TANF) require that all applications for Colorado Works are assessed no later than 30 days after the application date and that roadmaps are completed no later than 30 days after the assessment date. In addition, the County must reduce or terminate the amount of assistance payable to the family, subject to any good cause or other exceptions, if an individual refuses to engage in work as required in 45 CFR 261.16. Context: We examined 6 of an average of 23 total case files for basic cash assistance with $84,629 in total expenditures. Condition: We identified 4 exceptions affecting 2 of the 6 case files tested. The exceptions consisted of the following: • One initial assessment was not completed within 30 days of the initial application. The assessment was completed 158 days late. • Two participant roadmaps were not completed and were not included in the applicable case files. • One case file did not include documentation that the County monitored the progress of a work-eligible individual to ensure the individual was engaging in work or preparing to engage in work in compliance with the Penalty for Refusal to Work special tests and provision compliance requirement. Benefits were terminated in February 2025 for not engaging in work activities; however, the individual received benefits from July 2024 through January 2025 with no documentation that the County was monitoring progress or sanctioning benefits. Cause: The County had insufficient monitoring and review procedures to ensure required case management documents were completed, reviewed, and retained in the case files within required timeframes. Questioned Costs: None. Effect: The County is not in compliance with the provisions of the Colorado State Plan for TANF as it relates to initial assessments and roadmaps. Recommendation: The County should strengthen internal controls over TANF case file monitoring and documentation to ensure initial assessments and roadmaps are completed and reviewed within the required 30-day timeframes in compliance with federal special tests and provisions requirements. Management should implement supervisory review or other monitoring controls to verify that work-eligible participant progress is monitored and documented and that sanctions or benefit terminations are applied and documented timely in accordance with the Penalty for Refusal to Work special tests and provisions compliance requirement.