PDF 5.4MB - Administration for Children and Families

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Additional Information:Contractor performance should be evaluated on a quarterly basis, or atleast at six-month intervals. The control environment for procurementas defined in OMB A-133 is detailed below:Existence and implementation of codes of conduct and other policiesregarding acceptable practice, conflicts of-interest, or expectedstandards of ethical and moral behavior for making procurements.Procurement manual that incorporated Federal requirements.Absence of pressure to meet unrealistic procurement performancetargets.Management's prohibition against intervention or overridingestablished procurement controls.Governing body oversight required for high dollar, lengthy, or othersensitive procurement contracts.Adequate knowledge and experience of key procurement managersin light of responsibilities for procurements for Federal awards.Clear assignment of authority for issuing purchasing orders andcontracting for goods and services.
PARTICIPANT EXPENDITURESCommon Finding:Grantee did not have a case management system in place to monitoreligibility of participants at the time of payments to participants.Federal Regulation:45 CFR Part 92.20."Effective control and accountability must be maintained for all grantand subgrant cash, real and personal property, and other assets."Recommends tion:The program shall establish procedures for the following twopurposes:1. To ensure that eligibility of all participants is reviewed at theperiodic interval established in the approved Tribal Family AssistancePlan.2. To ensure the eligbility of participants prior to authorization ofpayments to participants.Basis for the Recommendation:The program will have established procedures to support the Tribalgovernment's internal controls; such procedures will be designed tomanage programs effectively and efficiently, and to ensure compliancewith federal regulations.Action Steps:1. Identify program staff responsible for performing internal audits ofparticipant files on a periodic basis to ensure that determinations ofboth initial eligibility and continuing eligbility are performed asplanned.2. Maintain a master control list of eligible participants for use by theprogram staff designated to approve participant payments prior tosubmission to the Tribal fiscal office.3. Develop a procedure that specifies the program staff andtimeframes for performing internal audits of participant eligibility.
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: CONTRACT MANAGEMENTCommon Finding:G
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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