Finding Text
Temporary Assistance for Needy Families (TANF), U.S. Department of Health and
Human Services Federal Assistance Listing #93.558, Contract No. 31027 and 30733.
Condition: The Organization did not timely submit its closeout report for the Next Step
Program.
Criteria: Per the Next Steps Statement of Work "monthly invoices shall be submitted by
the 10th of the month following the month of service.
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 timely.
Effect: Failure to timely report financial and 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. Lastly, the Organization should develop and train staff on a tracking mechanism to
ensure reports are timely submitted as required by the respective funding agencies and
grant agreements.