PDF 5.4MB - Administration for Children and Families

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GLOSSARYAllocability: A cost is allocable to a particular program or costobjective if the goods or services involved are chargeable or assignableto such program or cost objective in accordance with relative benefitsreceived.Allowability: A cost must be allowable under the cost principlesdetailed in OMB A-87, the Tribal TANF regulations 45 CFR Part286.35 or 45 CFR Part 286.40, and necessary to perform the activitiesof the Tribal TANF program.Disposition: As used in this Guide, the final settlement through saleor disposal of a fixed asset.Equipment: Equipment means tangible, non-expendable, personalproperty having a useful life of more than one year and an acquisitioncost of $5,000 or more per unit. A grantee may use its own definitionof equipment provided that such definition would at least include allequipment defined above,Fixed Assets: As used in this Guide, property or equipment with anacquisition cost of $5,000 or more.Participant Eligibility: The criteria established by the Tribe whicha family must satisfy for receipt of benefits and services.Procurement: The process of purchasing goods andlor services.Reasonableness: A cost is reasonable if, in its nature and amount,it does not exceed that which would be incurred by a prudent personunder the circumstances prevailing at the time the decision was madeto incur the cost.Reconciliation: As used in this Guide, performing a physicalinventory of all property and equipment and reconciling with recordsof property and equipment purchased by the program to insureaccountability.
PARTICIPANT FILE CONTROL FORMThe participant file control form is placed in the front of each file; and, as informationis placed in the file, the appropriate box is completed. This will provide an easymethod of internal control to insure that all essential information is included in ~ c hfile. A periodic review of each participant control sheet will allow the grantee tomaintain complete participant Ties. Example is displayed on next page.
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 and 18: . Serial Number or Other Identifica
Page 19: 2. Identify one program staff membe
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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