Finding 529982 (2024-001)

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families Block Grant and Foster Care – Title IV-E Assistance Listing Numbers: 93.558 and 93.658 Identification Number and Year: ABA04 2023-2024 Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Employee is included on Full Time Equivalent (FTE) report detailing employee time allocated to grants and review performed by the grant specialist. Condition: During testing of payroll expenses allocated to the federal program, it was noted one selection of a total of 40 selections was not included in the FTE report for the month payroll expenses were incurred, but there were payroll expenses for this employee allocated to the federal program. Questioned Costs: None Context: The selection had incurred allowable costs, however, review of the allocation of their time to the grant was not documented. Cause: The selection was a newly hired employee and the FTE report was not updated appropriately. Effect: Employees’ time may not be allocated to the proper grant. Repeat Finding: No Recommendation: We recommend that management implement a review process that compares the employees on the FTE report to the list of active employees. View of Responsible Officials and Planned Corrective Actions: Thompson Child & Family Focus agrees with the finding. The CFO will review the full time equivalent reports to ensure all employees are included in the full time equivalent reports. Additionally, general ledgers will be reviewed for all Federal spending against the full time equivalent reports to ensure consistency. Name of the Contact Person Responsible for Corrective Action: Laura Stein, Chief Financial Officer Planned Completion Date for Corrective Action Plan: March 31, 2025