Finding 509620 (2023-001)

Program Information: ALN #93.558 Temporary Assistance for Needy Families (TANF) Criteria: L. Reporting - The non-Federal entity must submit financial reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcomes and productivity. The terms and conditions of the award agreement required monthly financial reports to be submitted ten (10) calendar days after the close of each month. Condition/Context: During our review, we tested 3 monthly reports and noted that 2 reports were not submitted by the required deadline. The Alliance was not in compliance with reporting requirements as specified in the MS Department of Human Services subgrant agreement. Cause: Administrative oversight with respect to reporting requirements. Effect or Potential Effect: The Alliance was not in compliance with the reporting requirements outlined in the MS Department of Human Services subgrant agreement. Identification as a Repeat Finding: There was a similar finding identified in a prior year. Recommendation: We recommend that the Alliance enhance its procedures and internal controls over reporting to meet required deadlines. Views of Responsible Officials: The Alliance will implement more stringent internal controls and administrative oversight with respect to reporting requirements and deadlines to make sure ALL financial reports are submitted timely to the respective awarding agencies.