Finding Text
FINDING REFERENCE NUMBER 2023-059 (See Finding Reference Number 2023-028)
FEDERAL PROGRAMS (ALN – 93.558) TEMPORARY ASSISTANCE FOR NEEDY FAMILIES (TANF)
U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
AWARD NUMBERS 2021G996117; 2022G996117; 2023996117 (Federal Award Years: 2021 through 2023)
ADMINISTRATION ADMINISTRATION FOR SOCIOECONOMIC DEVELOPMENT OF THE FAMILY (ADSEF, BY ITS SPANISH ACRONYM)
COMPLIANCE REQUIREMENT SPECIAL TESTS & PROVISIONS – CHILD SUPPORT NON-COOPERATION
TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS
CRITERIA In accordance with 45 CFR sections 264.30 and 264.31 establishes that (a):
(1)
The State agency must refer all appropriate individuals in the family of a child, for whom paternity has not been established or for whom a child support order needs to be established, modified or enforced, to the child support enforcement agency (i.e., the IV-D agency).
(2)
Referred individuals must cooperate in establishing paternity and in establishing, modifying, or enforcing a support order with respect to the child.
(b)
If the IV-D agency determines that an individual is not cooperating, and the individual does not qualify for a good cause or other exception established by the State agency responsible for making good cause determinations in accordance with section 454(29) of the Act or for a good cause domestic violence waiver granted in accordance with § 260.52 of this chapter, then the IV-D agency must notify the IV-A agency promptly.
(c)
The IV-A agency must then take appropriate action by:
(1)
Deducting from the assistance that would otherwise be provided to the family of the individual an amount equal to not less than 25 percent of the amount of such assistance; or
(2)
Denying the family any assistance under the program.
STATEMENT OF CONDITION As part of our understanding of internal controls and compliance related to this requirement, we requested a list from the Case Management and Information System (SAIC) that would identify participants who did not meet this requirement. From a population of six (6) participants, two (2) were selected to validate compliance with this requirement. We were only provided with one of the two requested files. The submitted file complied with the three-month sanction, and the case was subsequently closed for failure to cooperate with the Administration for Child Support Enforcement (ASUME, by its Spanish Acronym).
Additionally, according to our eligibility testing, we were unable to identify child support evidence in twenty-seven (27) files (see Finding Reference Number 2023-058).
QUESTIONED COSTS No questioned costs identified.
PERSPECTIVE INFORMATION This deficiency is systematic. ADSEF lacks an adequate process for archiving files and the information each file should contain.
STATEMENT OF CAUSE ADSEF does not have an adequate archiving process that allows for the identification of files in a reasonable timeframe.
Additionally, there is no formal training or archive process for all regions and local authorities for the personnel involved in determining eligibility and the required evidence that should be kept for the audit process.
POSSIBLE ASSERTED EFFECT ADSEF was unable to provide the requested information for auditing within a reasonable timeframe. Furthermore, the lack of a uniform archiving process prevents the information contained in the files from being properly identified and reviewed.
IDENTIFICATION OF
REPEAT FINDING No reported as prior audit finding.
RECOMMENDATIONS We recommend that management establish an adequate internal controls process that provides for the archiving of information in participant files and the identification of files within a reasonable timeframe.