Are we being smart about how we help needy families? That valid question was raised in an audit of the federal Temporary Assistance for Needy Families (TANF) program, a report that cites a real need for accountability.

But the audit can't answer what one might call the 138 Million Dollar Question: How should we spend at least some of the $138 million, held in reserve, on the poor?

On the accountability question, the Department of Human Services points to its report on TANF, a federal block grant program that was part of national welfare reform. Lawmakers believe they are guarding the cashbox by capping spending and setting aside $35 million to be spent only on cash assistance for the poor.

Neither attempt is fully delivering on the basic goals of spending the money strategically and keeping taxpayers informed.

The restriction on the funds actually seems pointless because the $150 million reserve already is earmarked only for cash assistance.

Congress, which is considering revisions to TANF, should grapple with ways of slimming down the states' fat and idle cash reserves. Here at home, the caps and restrictions should be lifted, once it's clear to lawmakers that there's a solid spending plan in place.

The flexible TANF rules are a benefit since public education is undeniably a need in any fight against poverty. But because the possible uses for the money are so broad, the strategic plan suggested by state auditor Marion Higa is a good idea.

For their part, legislators should consider opening eligibility for reserve funds to more people.

The department has been achieving high marks for its record of moving families off public assistance, but taxpayers need more detail about the various initiatives that receive the money.

Last year, lawmakers created an oversight committee to do the scrutinizing. That panel needs to check in with the department at regular intervals. The important work of treating the causes of poverty demands our complete attention.