This legislation aims to prevent and address the intentional misuse of Temporary Assistance for Needy Families (TANF) funds by subrecipients. It mandates the Secretary of Health and Human Services to develop a comprehensive framework for monitoring how subrecipients utilize these federal funds, specifically to identify and prevent intentional misuse, complementing existing audits. The Secretary may also establish new State plan and reporting requirements to support this oversight. To facilitate this enhanced oversight, the bill establishes a dedicated TANF Program Integrity Unit within the Administration for Children & Families, funded with an additional $10,000,000 annually for its operations, and requiring annual reports to Congress. Crucially, the bill introduces significant new remedies for intentional misuse of funds. If misuse is found, the State involved will be required to expend an equivalent amount for direct cash assistance to families living below 100 percent of the poverty line, in addition to any existing penalties. The Secretary of Health and Human Services must publish a notice of rulemaking to implement these changes within two years.