Program MonitorAuditor

Background

The TANF Opportunity Act (TOA) establishes the Tennessee Opportunity Pilot Program, which will provide $180 million across seven (7) Pilot Programs, two in each three (3) grand regions within the state and one offered by the Tennessee Department of Human Services (TDHS). Pilot Programs will encourage collaboration and collective impact to provide comprehensive support to families as they move from crisis to career pathways. These Pilot Programs will be monitored/reviewed by the TDHS Division of Audit Services.

In addition to monitoring TANF contracts under the TOA, there are other TANF contracts that required monitoring. These contracts are Community-Based contracts and Two-Generation Approach (2-Gen) contracts. The purpose of monitoring TANF contracts is to determine if the contractors complied with the contract agreements and applicable Federal and State regulations.

Scope of Work

The auditors are to conduct monitoring reviews of the TANF contractors' activities that include financial activities, compliance with the terms and conditions of the contract agreement, and compliance with Federal and State regulations. Monitoring will be conducted under the supervision of the Director of Audit Services.

Each monitoring engagement must be planned and scheduled with an engagement letter to the contractor prior to conducting the review. Each monitoring engagement must have an Entrance Conference with the contractor's management/responsible party. During the Entrance Conference, the auditor must provide a brief introduction, explain the purpose (objective of the review, explain an overview of the monitoring process, the timeframe of the review, and documents needed to complete the review. The Entrance Conference must be documented on the TDHS Division of Audit Services form (template).

The Monitoring of the contractors must be performed based on the TDHS - Division of Audit Services established monitoring procedures.

The monitoring work must be documented with HighBond (Audit Software). All monitoring procedures must be completed and signed off on within HighBond. All documents obtained from the contractors relative to the monitoring engagement must be uploaded into HighBond.

After the monitoring work is completed, the Auditor must conduct an Exit Conference with the contractor to discuss any findings, issues, or concerns noted during the review. The auditor must complete the Exit Conference Form (template) provided by TDHS - Division of Audit Services. Once the Exit Conference Form is signed by all parties, the Exit Conference Form must be uploaded into HighBond.

Once the monitoring work is completed, the Auditor must submit, within HighBond, the completed work to the engagement Supervisor for review.

The engagement Supervisor must thoroughly review the monitoring work and sign-off within HighBond. If the Supervisor has comments or follow-up requests, those comments must be documented within HighBond and communicated to the Auditor through Highbond (referred to as "To-Dos"). The Auditor must answer and comment on the Supervisor's questions or comments.

The engagement Supervisor must review the DRAFT monitoring report after the conclusion of the review. The engagement Supervisor must submit the DRAFT monitoring report to the Director of Audit Services for review within 30 business days of the date of the Exit Conference.

The engagement Supervisor must ensure that the engagement tracker form is completed and provided with the DRAFT monitoring report to the Director of Audit Services.

The final report will be approved and signed off by the Director of Audit Services. The final monitoring report will be emailed to the contractor as of the date the report is signed.

Responsibilities and Qualifications

The Auditor Responsibilities