PDF 5.4MB - Administration for Children and Families

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COMPLIANCE WITH REPORTING REQUIREMENTSCommon Finding:Grantee is not adhering to the federal requirements for data collectionandlor financial reporting applicable to Tribal TANF programs.Federal Regulation:45 CFR Part 286.245 through 286.285 and Appendix A.The reporting requirements include the following:1. Each Tribe must collect monthly and file quarterly data onindividuals and families as follows:Disaggregated data collection and reporting requirements in thispart apply to families receiving assistance and families no longerreceiving assistance under the Tribal TANF program; andAggregated data collection and reporting requirements in this partapply to families receiving, families applying for, and families nolonger receiving assistance under the Tribal TANF program.2. Each Tribe must file in its quarterly TANF Data Report and in thequarterly TANF Financial Report the specified data elements.3. Each Tribe also must submit an annual report that containsspecified information.4. Each Tribe must submit the necessaly reports by the specified duedates.Recommendation:The program shall establish procedures for the timely preparation andsubmission of quarterly and annual reports.Basis for the Recommendation:The program will have established procedures that detail individualstaff responsibilities for reporting data which will provide the internalcontrols to ensure compliance with federal regulations.Action Steps:1. Identify the program staff responsible for coordinating reportingactivities with the Tribal government's fiscal office.
CONTRACT MANAGEMENTCommon Finding:Grantee is not monitoring and evaluating contractor's performance toensure adherence to all provisions of the contract or agreement.Federal Regulation:45 CFR Part 92.36. "Grantees and subgrantees will maintain acontract administration system which ensures that contractorsperform in accordance with the terms, conditions, and specificationsof their contracts or purchase orders."Recommends tion:The program shall establish contract management procedures thatsupport the program activities.Basis for the Recommendation:The program will be providing an element of internal control tosupport the Tribal government's financial procedures as they pertainto contract management.Action Steps:1. Develop an internal program procedure that supports the Tribalgovernment procedure for contract management.2. Identify program staff responsible for monitoring and evaluatingprogram contracts.3. Develop a program form for documenting reviews of contractoractivities and expenditures prior to authorization of payments tocontractor.4. Develop a program form for use in evaluating contractorperformance on a scheduled basis, including an assessment of thequality of services provided and adherence to terms and conditions ofthe contract.5. Establish contractor files for maintaining records of periodicreviews of contractor activities and performance.
Page 1 and 2: Tribal TANFAudit Supplement GuideOf
Page 3 and 4: INTRODUCTIONThe Tribal TANF Guide t
Page 5: Additio~ml Information:"Administrat
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 and 20: 2. Identify one program staff membe
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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