Finding Text
2022-001 - Reporting (Significant Deficiency) Federal program information Funding Agency U.S.Department of Health and and Human Services Title Temporary Assistance for Needy Families, Pandemic Emergency Assistance Fund Federal Assistance Listing Number 93.558 Questioned Costs None Condition: The Partnership did not submit their required Tribal Temporary Assistance for Needy Families (TANF) ACF - 196T Financial Report for two quarters ending December 31, 2021 and, March 31, 2022 within the required 45 days after the end of each reporting period. The reports were submitted on July 08, 2022, and July 11, 2022 respectively for these quarters. Criteria: According to Uniform Guidance Compliance Supplement, all grantees administering the TANF grant must submit Form ACF-196T, Temporary Assistance for Needy Families Fund Financial Report to report expenditures for the Temporary Assistance for Needy Families Fund within 45 days of the end of each quarter. Cause: The Partnership did not have adequate monitoring over the completion and submission of required reports. The Partnership is not in compliance with the reporting requirements per the grant contract. Effect: Noncompliance with these requirements could potentially result in a reduction or discontinuation of program awards in future periods. Auditor's Recommendation: The Partnership should establish centralized controls, which includes the identifying of all required reports and their due dates, effective controls over the preparation of reports, and a monitoring function to ensure controls are in place and operating effectively for report submission.