PDF 5.4MB - Administration for Children and Families

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SOURCE DOCUMENTATIONCommon Finding:Grantee does not have documentation that supports and authorizesthe expenditure of grant funds.Federal Regulation:45 CFR Part 92.20. "Effective control and accountability must bemaintained for all grant and subgrant cash, real and personalproperty, and other assets."45 CFR Parts 92.20. "Standards for financial management systems:1. Accounting records must be supported by such sourcedocumentation as cancelled checks, paid bills, payrolls, time andattendance records, contract and subgrant award documents, etc."45 CFR Part 92.42. "Retention and Access Requirements forRecords":1. Records must be retained for three years from when the granteesubmits to the awarding agency its last expenditure report or theexpenditure report for the last quarter of the Federal fiscal year.Recommendation:Each program shall develop and implement an internal process forreview of supporting documentation and authorization ofexpenditures prior to submission to accounting for payment.Basis for the Recommendation:The program will be providing an element of internal control tosupport the Tribe's financial policies and procedures and assurecompliance with the program's funding source.Action Steps:1. Develop an internal program procedure that supports the Tribalprocedure for authorization of expenditures.
2. Identify one program staff member to perform a secondary rwiew oftime and attendance records to ensure:Attendance records are received from all program staff.Attendance records are signed and dated by employee.Attendance records are signed and dated by supervisor.3. Identify one program staff member to receive all goods, maintain alog of all goods received, and issue reports of all goods received.4. Program Director shall rwiew all invoices for services and maintaina log of all invoices for services submitted to the Tribal fiscal office forpayment.5. Program Director shall monitor all program expenditures through amonthly review of the program general ledger.Additional Information:Maintain the log of goods received and the log of senices received forthree years from the time of filing the Final Financial Status Report.
Page 1 and 2: Tribal TANFAudit Supplement GuideOf
Page 3 and 4: INTRODUCTIONThe Tribal TANF Guide t
Page 5 and 6: Additio~ml Information:"Administrat
Page 7 and 8: CONTRACT MANAGEMENTCommon Finding:G
Page 9 and 10: PARTICIPANT EXPENDITURESCommon Find
Page 11 and 12: PARTICIPANT RECORDSCommon Finding:G
Page 13 and 14: Retention includes all financial an
Page 15 and 16: 3. Develop a program procurement pr
Page 17: . Serial Number or Other Identifica
Page 21 and 22: PARTICIPANT FILE CONTROL FORMThe pa
Page 23 and 24: SAMPLE PROPERTY RECORD
Page 25 and 26: 7. Does the procedure conform to th
Page 27 and 28: 20. Do the financial statements acc

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