Finding Text
Finding 2024-001
Significant Deficiency: Reporting - Control Finding
ALN: 93.558 - 477 Cluster: Temporary Assistance for Needy Families (TANF)
Federal Agency: U.S. Department of Health and Human Services
Pass-Through Entity: Lutheran Family and Children's Services of Missouri
Criteria or Specific Requirement:
The Uniform Guidance requires that controls over compliance be properly designed, in place, and operating effectively to ensure compliance with the requirements of the federal program.
Condition:
We noted through procedures performed that management did not perform a complete review of monthly financial reimbursement reports to ensure accuracy prior to the reports being submitted to the pass-through entity.
Cause:
Internal controls over compliance put in place by management were not designed effectively to ensure a review of financial reimbursement reports was performed and that proof of such reviews was documented and retained.
Effect:
The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance relating to reporting.
Questioned Costs:
Not applicable.
Context:
4 out of 4 monthly reimbursement reports tested did not have proof of review documented and retained prior to submission to the pass-through entity.
Identification as a Repeat Finding:
Not applicable.
Recommendation:
We recommend that management assign the review of these reports to an individual who is knowledgeable of the program to ensure that reports are complete and accurate prior to submission, and that such reviews are documented.
Views of Responsible Officials:
Good Shepherd Children and Family Services (GS) will implement a control procedure to ensure proper review of monthly financial reimbursement reports for accuracy. The Archdiocese Finance Office accountant will prepare monthly reports. Reports and supporting documents will be sent to GS's Chief Program Officer and Pregnancy & Parenting Services Program Director. GS management will review and approve the reports, then submit them via email with approvals for reimbursement.