Specifications include, but are not limited to: 1.Current MDHS internal controls related to processing TANF agreements (subgrants/contracts) and MDHS issued payments to TANF subrecipients;2.MDHS internal controls during the subject audit period fromJanuary 1, 2016 to December 31, 2019related to processing TANF agreements (subgrants/contracts) and MDHS issued payments to TANF subrecipientsand an analysis of whether and how these controls failed and/or were circumvented by MDHS personnel, including but not limited to the former Executive Director;3.MDHS payments made to TANF subrecipients during the subject audit period were allowable pursuant to federal requirements, State law, MDHS policies and proceduresand the applicable agreement scope; 4.Authenticity of TANF subrecipient payment requests and that such requests included appropriate supporting documentationin accordance with policies and procedures in existence at the time of the requests;5.Allowability of TANF subgrant/contract scopes as compared against TANF requirements, State law, MDHS policies and proceduresand federal guidelines;