Finding 84345 (2022-002)

2022-002 ? Recipient Eligibility Finding Type. Immaterial Noncompliance/Material Weakness in Internal Control over Compliance (Activities Allowed/Allowable Cost Principles and Eligibility) Federal program: Pass-through Lucas County Job and Family Services COVID-19 - Temporary Assistance for Needy Families (CFDA #93.558); U.S. Department of Health and Human Services Criteria. The recipients of the Temporary Assistance for Needy Families (TANF) grant must meet eligibility requirements of the Lucas County Job and Family Services TANF program, demonstrating need for funding. Condition. During our audit, we selected a sample of 40 individuals receiving assistance under the TANF program. Of this sample, two files lacked evidence of eligibility. Cause. The Organization utilized 2-1-1, a nonprofit organization, to review and assess applicants for eligibility of the TANF program. The Organization failed to retain documentation to support eligibility. Effect. The Organization does not have appropriate documentation to support eligibility and are unable to properly verify the eligibility of two recipients. Questioned Costs. The total charges included in our sample that did not have the appropriate documentation to support eligibility amounted to $1,000. Recommendation. We recommend that the Organization work with 2-1-1 to ensure the proper documentation is obtained and filed. View of Responsible Officials. Management agrees with this finding and has prepared a corrective action plan.