2023-001 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles, Repeat
Information on the federal programs: 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 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 two out of sixty day sheets selected for Medicaid 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 two out of sixty day sheets selected for Medicaid.
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 finding and are currently implementing controls to ensure the timesheets are appropriately reviewed.
2023-001 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles, Repeat
Information on the federal programs: 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 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 two out of sixty day sheets selected for Medicaid 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 two out of sixty day sheets selected for Medicaid.
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 finding and are currently implementing controls to ensure the timesheets are appropriately reviewed.
2023-001 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles, Repeat
Information on the federal programs: 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 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 two out of sixty day sheets selected for Medicaid 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 two out of sixty day sheets selected for Medicaid.
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 finding and are currently implementing controls to ensure the timesheets are appropriately reviewed.
2023-001 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles, Repeat
Information on the federal programs: 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 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 two out of sixty day sheets selected for Medicaid 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 two out of sixty day sheets selected for Medicaid.
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 finding and are currently implementing controls to ensure the timesheets are appropriately reviewed.
2023-001 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles, Repeat
Information on the federal programs: 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 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 two out of sixty day sheets selected for Medicaid 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 two out of sixty day sheets selected for Medicaid.
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 finding and are currently implementing controls to ensure the timesheets are appropriately reviewed.
2023-001 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles, Repeat
Information on the federal programs: 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 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 two out of sixty day sheets selected for Medicaid 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 two out of sixty day sheets selected for Medicaid.
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 finding and are currently implementing controls to ensure the timesheets are appropriately reviewed.
2023-001 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles, Repeat
Information on the federal programs: 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 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 two out of sixty day sheets selected for Medicaid 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 two out of sixty day sheets selected for Medicaid.
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 finding and are currently implementing controls to ensure the timesheets are appropriately reviewed.
2023-001 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles, Repeat
Information on the federal programs: 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 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 two out of sixty day sheets selected for Medicaid 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 two out of sixty day sheets selected for Medicaid.
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 finding and are currently implementing controls to ensure the timesheets are appropriately reviewed.
2023-001 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles, Repeat
Information on the federal programs: 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 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 two out of sixty day sheets selected for Medicaid 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 two out of sixty day sheets selected for Medicaid.
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 finding and are currently implementing controls to ensure the timesheets are appropriately reviewed.
2023-001 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles, Repeat
Information on the federal programs: 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 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 two out of sixty day sheets selected for Medicaid 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 two out of sixty day sheets selected for Medicaid.
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 finding and are currently implementing controls to ensure the timesheets are appropriately reviewed.