Finding Text
ELIGIBILITY (2025-005) Federal Agency: U.S. Department of Human Services Federal Program Name: Temporary Assistance for Needy Families (TANF) Assistance Listing Number: 93.558 Federal Award Identification Number and Year: 2501MNTANF, 2025 Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations § 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: The County is not doing internal casefile reviews on TANF cases. The County's internal controls do not include a process to review and ensure accuracy of case files for TANF cases. Questioned Costs: None. Context: The County is not doing internal casefile reviews on TANF cases. The County's internal controls do not include a process to review and ensure accuracy of case files for TANF cases. Cause: Ongoing healthcare emergency has changed many processes in the HHS department and county is short staffed. Effect: The county could be reporting inaccurate information affecting the status of eligibility. Repeat Finding: No. Recommendation: It is recommended that the County start reviewing casefiles. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.