Finding Text
Criteria: 2 CFR part 200 section 303 indicates that the County is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the County is managing the Federal award in compliance with Federal statues, regulations, and the terms and conditions of the federal award.
Condition: During the audit, it was noted that 1 of the 9 files selected for testing in the TANF program did not have sufficient evidence to demonstrate it was reviewed. There were no instances of noncompliance with the eligibility requirements related to the files selected.
Cause: The County does not have adequate controls in place to ensure proper review of TANF eligibility determination.
Effect: Internal controls over eligibility review for TANF were not properly implemented.
Questioned Costs: The amount of questioned costs, if any, is undeterminable.
Recommendation: We recommend that the County develop and adhere to an internal control process for reviewing its TANF eligibility files.
Management's Response: The County agrees with this finding. BCCYF does have a policy and procedure in place in regards to reviewing TANF on a quarterly basis. In regards to the finding that had not been reviewed, it was done in error due to eligiblity dates being expired. A tracking system using QuickBooks and Excel will be used to ensure that all redeterminations and reviews are completed prior to TANF submission.