Finding 69 (2023-001)

ALN # 93.558 – Temporary Assistance for Needy Families (TANF) U.S. Department of Health and Human Services Criteria: Under the requirements of the Office of Management and Budget, only a financially needy family that consists of, at a minimum, a minor child living with a parent or other caretaker relative, or a pregnant woman may receive TANF “assistance” or most maintenance-of-effort funded benefits, services or “assistance”. The child must be less than 18 years old, or, if a full-time student in a secondary school (or the equivalent level of vocational or technical training), less than 19 years old. Freestore Foodbank Inc. and Affiliates require all individuals receiving food to complete an eligibility form prior to receiving food. Condition: We noted one instance (in a sample of 40 clients) in which an eligibility form was not obtained prior to client receiving food. Context: Electronic eligibility form was not retained. Cause: Electronic system did not operate as intended and there were no detective controls in place to identify the missing form. Effect: Freestore Foodbank, Inc. and Affiliates’ internal controls did not operate as designed and was unable to verify compliance with eligibility requirements. Recommendation: Freestore Foodbank should perform periodic internal audits of eligibility forms to ensure proper documentation is retained. Management’s Response: See corrective action plan on page 33.