Administration for Children and Families TANF Bureau: Internal Control Review of the Process for Awarding American Recovery and Reinvestment Act Funds

摘要

The American Recovery and Reinvestment Act of 2009, P.L. No. 111-5 (Recovery Act), was signed into law by President Obama on February 17, 2009. The Recovery Act includes measures to modernize our nation's infrastructure, enhance energy independence, expand educational opportunities, preserve and improve affordable health care, provide tax relief, and protect those in greatest need. Every taxpayer dollar spent on the economic recovery must be subject to unprecedented levels of transparency and accountability. The five crucial objectives for the Department of Health and Human Services and its agencies are: Recovery Act funds are awarded and distributed in a prompt, fair, and reasonable manner; Recovery Act funds are transparent to the public, and the public benefits of these funds are reported clearly, accurately, and in a timely manner; Recovery Act funds are used for authorized purposes and every step is taken to prevent instances of fraud, error, and abuse; Projects funded under the Recovery Act avoid unnecessary delays and cost overruns; and projects funded under the Recovery Act ensure program goals are achieved, including specific program outcomes and improved results on broader economic indicators. At the President's direction, Federal agencies are taking critical steps to carry out the Recovery Act effectively. An Office of Management and Budget (OMB) memorandum (April 3, 2009) updated initial implementing Recovery Act guidance (February 18, 2009) and requires that all Federal agencies and departments receiving Recovery Act funds must maintain strong internal controls and implement appropriate oversight mechanisms and other approaches to meet the accountability objectives of the Recovery Act. Our objective was to assess the internal controls the TANF Bureau has in place for awarding grants funded under the Recovery Act and to determine whether the controls have been suitably designed.