COSTILLA COUNTY

Finding 2025-004: Temporary Assistance for Needy Families (TANF), Assistance Listing No. 93.558, U.S. Department of Health and Human Services Passed through Colorado Department of Human Services Compliance Requirement: Eligibility, Special Tests and Provisions Grant No.: Not applicable Type of finding: Internal Control (material weakness) Criteria: Effective internal controls over the TANF program should include periodic monitoring and review procedures designed to ensure that program case files are complete, accurate, properly supported, and maintained in accordance with program requirements. Condition: During 2025, the County did not complete any reviews of TANF program case files. Cause: The County did not implement or maintain a process during 2025 to ensure TANF case file reviews were completed and documented. Effect: The lack of periodic TANF case file reviews increases the risk that eligibility errors, unsupported determinations, or other noncompliance with program requirements could occur and not be detected or corrected in a timely manner. Recommendation: The County should develop, document, and implement a formal TANF case file review process, including supervisory review and retention of evidence of reviews performed, to help ensure compliance with program requirements. Management’s Response: See corrective action plan.