Finding Text
Temporary Assistance for Needy Families (TANF), U.S. Department of Health and
Human Services Federal Assistance Listing #93.558, Contract No. 2472324 and
2482324.
Condition: The Organization inaccurately reported participant information on the
performance reporting for the Expanded Subsidized Employment Project program when
compared to the underlying documentation as follows:
For the Porterville September 2023 performance report, the Organization
inaccurately reported a participant's "CalWORKs Grant Before Subsidy". The
Organization inaccurately reported the amount as $9,608 whereas the correct
amount was $850, resulting in an overstatement of $8,758.
For the Tulare September 2023 performance report, the Organization
inaccurately reported the "total number of required hours of participation in the
report month" as 128 versus the 152 hours required for one participant.
Additionally, for the same participant, the Organization incorrectly indicated that
the participant met the required number of hours of participation in the month.
For the Tulare May 2024 performance report, the Organization inaccurately
reported the "total number of required hours of participation in the report month"
as 54 versus the 88 hours required for one participant. Additionally, for the same
participant, the Organization incorrectly indicated that the participant met the
required number of hours of participation in the month.
Criteria: Per the Expanded Subsidized Employment Project Grant Agreements for
Porterville and Tulare Exhibit C or D, respectively, Statement of Work, Section 11,
TulareWORKS Documentation, subpart C, ESE Monthly Monitoring Report, states the
Subrecipient will submit the SES monitoring monthly report with the following information:
enrollment activity, enrollment date, estimated completion date, hours of participation,
whether the participant met the required hours of participation, subsidized employment
site, total earnings before the start of subsidized employment, total earnings after the
start of the subsidized employment, total earnings after the start of the subsidized
employment, unsubsidized employment information, termination date, reason for
termination, and follow-up engagement efforts before termination.
Cause: The error stems from a lack of training at the program level as well as a lack of a
proper tracking mechanism to ensure reporting requirements are met with accuracy.
Effect: Failure to accurately report performance information may result in a reduction or
loss of future funding.
Recommendation: Management should provide additional training related to reporting.
Additionally, management should review and strengthen their current controls related to
internal review over the program to verify that the policies and procedures are adhered to
and that reports are accurately completed and submitted.