FAC Explorer

Audit 10069

FY End
2023-06-30
Total Expended
$8.57M
Findings
6
Programs
40
Organization: Moore County, North Carolina (NC)
Year: 2023 Accepted: 2024-01-08
Auditor: Mauldin & Jenkins LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
7705 2023-002 Significant Deficiency - E
7706 2023-003 Significant Deficiency - AB
7707 2023-003 Significant Deficiency - AB
584147 2023-002 Significant Deficiency - E
584148 2023-003 Significant Deficiency - AB
584149 2023-003 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
93.778 Medical Assistance Program $2.33M Yes 1
93.563 Child Support Enforcement $821,119 Yes 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $730,865 - 0
93.658 Foster Care_title IV-E $559,544 Yes 1
93.558 Temporary Assistance for Needy Families $530,009 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $317,448 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $241,051 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $146,570 - 0
14.239 Home Investment Partnerships Program $141,695 - 0
10.760 Water and Waste Disposal Systems for Rural Communities $134,749 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $121,456 Yes 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $120,036 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $119,840 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $109,846 - 0
93.667 Social Services Block Grant $75,720 - 0
93.767 Children's Health Insurance Program $62,843 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $59,943 - 0
93.217 Family Planning_services $49,610 - 0
93.994 Maternal and Child Health Services Block Grant to the States $49,407 - 0
93.568 Low-Income Home Energy Assistance $46,860 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $44,238 - 0
97.042 Emergency Management Performance Grants $31,965 - 0
93.069 Public Health Emergency Preparedness $29,043 - 0
97.067 Homeland Security Grant Program $24,989 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $24,200 - 0
16.922 Equitable Sharing Program $19,816 - 0
93.556 Promoting Safe and Stable Families $18,187 - 0
93.268 Immunization Cooperative Agreements $17,730 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $15,573 - 0
93.053 Nutrition Services Incentive Program $12,907 Yes 0
93.659 Adoption Assistance $12,545 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $8,772 - 0
93.324 State Health Insurance Assistance Program $8,634 - 0
93.071 Medicare Enrollment Assistance Program $8,414 - 0
16.606 State Criminal Alien Assistance Program $5,121 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $4,595 Yes 0
16.607 Bulletproof Vest Partnership Program $4,367 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $3,765 - 0
97.039 Hazard Mitigation Grant $449 - 0
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $42 - 0

Contacts

Name Title Type
HFNSK95FS7Z8 Caroline Xiong Auditee
9109477119 Leann Bagasala Auditor
No contacts on file

Notes to SEFA

Title: Basis of presentation Accounting Policies: Expenditures reported in the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Moore County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal and State Awards (SEFSA) includes the federal and state grant activity of Moore County under the programs of the federal government and the State of North Carolina for the year ended June 30, 2023. The information in this SEFSA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and the State Single Audit Implementation Act. Because the SEFSA presents only a selected portion of the operations of Moore County, it is not intended to and does not present the financial position, changes in net position or cash flows of Moore County. Expenditures reported in the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Cluster of Programs Accounting Policies: Expenditures reported in the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Moore County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The following are clustered by the NC Department of Health and Human Services and are treated separately for state audit requirement purposes: Subsidized Child Care, Special Children Adoption Incentive Fund, HIV, and Foster Care and Adoption Clusters.
Title: Benefit Payments Issued by the State Accounting Policies: Expenditures reported in the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Moore County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The amounts listed below were paid directly to individual recipients by the State from federal and State moneys. County personnel are involved with certain functions, primarily eligibility determinations that cause benefit payments to be issued by the State. These amounts disclose this additional aid to County recipients that do not appear in the basic financial statements because they are not revenues and expenditures of the County. Program Title AL# Federal State Special Supplemental Nutrition Program for Women Infant and Children 10.557 1,302,521 - Supplemental Nutrition Assistance Program 10.551 30,969,345 - Temporary Assistance for Needy Families 93.558 130,786 - Adoption Assistance 93.659 300,922 73,905 Medical Assistance Program 93.778 104,175,899 40,750,880 Children's Health Insurance Program 93.767 450,154 103,502 Refugee Assistance Payments 93.566 5,673 - Pandemic Emergency Assistance Fund - PEAF 93.558 48,667 - Child Welfare Services Adoption - 100,643 State/County Special Assistance Program - 426,163
Title: Loans Outstanding Accounting Policies: Expenditures reported in the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Moore County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. County of Moore had the following loan balances outstanding at June 30, 2023 for loans that the grantor/pass-through grantor has still imposed continuing compliance requirements . The grant fundings related to the EMWD Phase IV construction are included in the SEFSA. The balance of loans outstanding at June 30, 2023 consist of: Program Title: Water and Waste Disposal Systems for Rural Communities AL#/ CFDA No. 10.760 Pass-through Grantor's Number - Amount Outstanding $1,346,000

Finding Details

Finding 2023-002
Information on the federal program: Medicaid Cluster (Medicaid), Assistance Listing Number 93.778, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Medical Assistance. Criteria: Per the North Carolina Medicaid Assistance Program (Medicaid; Title XIX) Compliance Supplement and the DSS manuals (Aged, Blind and Disabled manual, Family and Children Medicaid manual and the Integrated Policy manual), case files for individuals or families receiving assistance are required to retain documentation to serve as evidence for the appropriate eligibility determination, including: • accurate computation of countable income and resources; • verification of unearned income; • verification of earned income; and • verification of relationships in the household Information on any non-custodial parent most be obtained for a child support referral within 12 months of the applicant’s eligibility determination. Condition: We noted one instance where the applicant’s relationship with their grandparent, who was included in the household composition, was not established with supporting documentation. We noted two instances where the child support referral was not submitted timely. We noted one instance where the bank information was incorrectly entered by the County for $5. Context/Cause: The County did not retain required documentation in the case files at the time eligibility was determined. We noted the above conditions in 4 out of the 60 case files inspected for applicable payments. Effects: Case files not containing all required documentation results in a risk that the County could provide services to individuals not eligible to receive such services or that such services could be denied to eligible individuals. For all five cases noted, subsequent to being notified that required documentation had not been retained in the case file, the County was able to obtain documentation to substantiate that the applicants tested were eligible to receive benefits. Recommendation: We recommend that the County train and monitor employees on the eligibility determination process. We also recommend the County review and amend current policies and procedures in place to ensure that all eligibility determination documentation is completed and retained by the County. Auditee’s Response: We concur with the findings and have implemented controls that ensure that eligibility is accurate and continue to complete case reviews to monitor policy compliance.
Finding 2023-003
Information on the federal program: Foster Care -Title IV-E (Foster Care), Assistance Listing Number 93.658, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Services Criteria: Per the NCDHHS policy manual, salaries, wages, and fringe benefits of Department of Social Service employees hired under the state merit system are allowable. Salaries shall be allocated to programs by time distribution methods and supported by payroll and attendance records for individuals. Condition: Employee’s time is tracked through the use of day sheets in which employees track their time by service code in 6-minute increments. Day sheets are used to complete weekly timesheets which are approved by supervisors. We noted four out of twenty-five day sheets selected for Foster Care had more program minutes than what was reported on the employee’s approved time sheet. Context/Cause: As the day sheets included more program time than was included on the employee’s approved timesheet, the time spent on this program was understated during the 1571 monthly reimbursement request to the State. We noted the above condition in four out of twenty-five day sheets selected for Foster Care. Effects: Inaccurate reporting of time coded to programs affects the total federal and state reimbursement for the program. Recommendation: We recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the daysheets. Auditee’s Response: We concur with the findings and have implemented controls that ensure that time is coded correctly on day sheets through increased training, and supervisor oversite to ensure accurate coding.
Finding 2023-003
Information on the federal program: Foster Care -Title IV-E (Foster Care), Assistance Listing Number 93.658, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Services Criteria: Per the NCDHHS policy manual, salaries, wages, and fringe benefits of Department of Social Service employees hired under the state merit system are allowable. Salaries shall be allocated to programs by time distribution methods and supported by payroll and attendance records for individuals. Condition: Employee’s time is tracked through the use of day sheets in which employees track their time by service code in 6-minute increments. Day sheets are used to complete weekly timesheets which are approved by supervisors. We noted four out of twenty-five day sheets selected for Foster Care had more program minutes than what was reported on the employee’s approved time sheet. Context/Cause: As the day sheets included more program time than was included on the employee’s approved timesheet, the time spent on this program was understated during the 1571 monthly reimbursement request to the State. We noted the above condition in four out of twenty-five day sheets selected for Foster Care. Effects: Inaccurate reporting of time coded to programs affects the total federal and state reimbursement for the program. Recommendation: We recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the daysheets. Auditee’s Response: We concur with the findings and have implemented controls that ensure that time is coded correctly on day sheets through increased training, and supervisor oversite to ensure accurate coding.
Finding 2023-002
Information on the federal program: Medicaid Cluster (Medicaid), Assistance Listing Number 93.778, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Medical Assistance. Criteria: Per the North Carolina Medicaid Assistance Program (Medicaid; Title XIX) Compliance Supplement and the DSS manuals (Aged, Blind and Disabled manual, Family and Children Medicaid manual and the Integrated Policy manual), case files for individuals or families receiving assistance are required to retain documentation to serve as evidence for the appropriate eligibility determination, including: • accurate computation of countable income and resources; • verification of unearned income; • verification of earned income; and • verification of relationships in the household Information on any non-custodial parent most be obtained for a child support referral within 12 months of the applicant’s eligibility determination. Condition: We noted one instance where the applicant’s relationship with their grandparent, who was included in the household composition, was not established with supporting documentation. We noted two instances where the child support referral was not submitted timely. We noted one instance where the bank information was incorrectly entered by the County for $5. Context/Cause: The County did not retain required documentation in the case files at the time eligibility was determined. We noted the above conditions in 4 out of the 60 case files inspected for applicable payments. Effects: Case files not containing all required documentation results in a risk that the County could provide services to individuals not eligible to receive such services or that such services could be denied to eligible individuals. For all five cases noted, subsequent to being notified that required documentation had not been retained in the case file, the County was able to obtain documentation to substantiate that the applicants tested were eligible to receive benefits. Recommendation: We recommend that the County train and monitor employees on the eligibility determination process. We also recommend the County review and amend current policies and procedures in place to ensure that all eligibility determination documentation is completed and retained by the County. Auditee’s Response: We concur with the findings and have implemented controls that ensure that eligibility is accurate and continue to complete case reviews to monitor policy compliance.
Finding 2023-003
Information on the federal program: Foster Care -Title IV-E (Foster Care), Assistance Listing Number 93.658, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Services Criteria: Per the NCDHHS policy manual, salaries, wages, and fringe benefits of Department of Social Service employees hired under the state merit system are allowable. Salaries shall be allocated to programs by time distribution methods and supported by payroll and attendance records for individuals. Condition: Employee’s time is tracked through the use of day sheets in which employees track their time by service code in 6-minute increments. Day sheets are used to complete weekly timesheets which are approved by supervisors. We noted four out of twenty-five day sheets selected for Foster Care had more program minutes than what was reported on the employee’s approved time sheet. Context/Cause: As the day sheets included more program time than was included on the employee’s approved timesheet, the time spent on this program was understated during the 1571 monthly reimbursement request to the State. We noted the above condition in four out of twenty-five day sheets selected for Foster Care. Effects: Inaccurate reporting of time coded to programs affects the total federal and state reimbursement for the program. Recommendation: We recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the daysheets. Auditee’s Response: We concur with the findings and have implemented controls that ensure that time is coded correctly on day sheets through increased training, and supervisor oversite to ensure accurate coding.
Finding 2023-003
Information on the federal program: Foster Care -Title IV-E (Foster Care), Assistance Listing Number 93.658, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Services Criteria: Per the NCDHHS policy manual, salaries, wages, and fringe benefits of Department of Social Service employees hired under the state merit system are allowable. Salaries shall be allocated to programs by time distribution methods and supported by payroll and attendance records for individuals. Condition: Employee’s time is tracked through the use of day sheets in which employees track their time by service code in 6-minute increments. Day sheets are used to complete weekly timesheets which are approved by supervisors. We noted four out of twenty-five day sheets selected for Foster Care had more program minutes than what was reported on the employee’s approved time sheet. Context/Cause: As the day sheets included more program time than was included on the employee’s approved timesheet, the time spent on this program was understated during the 1571 monthly reimbursement request to the State. We noted the above condition in four out of twenty-five day sheets selected for Foster Care. Effects: Inaccurate reporting of time coded to programs affects the total federal and state reimbursement for the program. Recommendation: We recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the daysheets. Auditee’s Response: We concur with the findings and have implemented controls that ensure that time is coded correctly on day sheets through increased training, and supervisor oversite to ensure accurate coding.