Finding 21645 (2022-002)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-01-28

AI Summary

  • Core Issue: Ineligible individuals were claimed for TANF funds due to lack of data review.
  • Impacted Requirements: Internal controls need to ensure employee work is reviewed to catch errors.
  • Recommended Follow-Up: Establish a process to review eligibility before claiming individuals for TANF funding.

Finding Text

Federal Program: Temporary Assistance for Needy Families (TANF) Condition: Individuals that were not eligible for TANF funds were claimed under the grant. Context: One individual was entering data with no review being done. Criteria: The ideal internal control system would require review of employee?s work which would allow f or any errors to be discovered. Effects: This weakness could result in the possibility of payback of funds. Questioned Costs: N/A Cause: Participants were marked TANF eligible and therefore claimed on the grant. Prior Year Finding: N/A Recommendation: We recommend the Organization create a process to have eligibility requirements reviewed before claiming individuals on the grant.

Corrective Action Plan

The Organization acknowledges the lack of an internal control process to assure all individuals claimed on federal grant activities met Temporary Assistance for Needy Families (TANF) eligibility requirements. To address this deficiency, we have developed internal controls to prevent ineligible individuals from being claimed: ? A second person, the Director of Quality & Process Improvement, reviews the data entered by the employee responsible for preparing program reports to verify TANF eligibility for each individual claimed on the grant ? Any errors discovered are corrected before the program report is approved ? After the employee?s work has been reviewed and any errors have been corrected, the Director of Quality & Process Improvement approves and submits the report The Organization will continue to implement an internal control system requiring that a second person reviews eligibility requirements before claiming individuals on the federal TANF grant.

Categories

Eligibility Internal Control / Segregation of Duties

Other Findings in this Audit

  • 598087 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $643,706
93.558 Temporary Assistance for Needy Families $223,715
84.287 Twenty-First Century Community Learning Centers $128,431
84.845 Elementary and Secondary School Emergency Relief $93,456
93.268 Covid 19 - Immunization Cooperative Agreements $36,495
16.726 Juvenile Mentoring Program $19,857
45.024 Promotion of the Arts_grants to Organizations and Individuals $10,000