U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Significant Deficiency - Eligibility Finding 2022-003 Criteria or specific requirement: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: There were six instances out of 40 program participants tested where the County did not remediate the errors identified within their internal review timely. Questioned Costs: None. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could provide funding to individuals who are not eligible. Cause: The County does not have a formal process in place to ensure issues identified during the review process are appropriately corrected. Recommendation: Mecklenburg County should consider implementing a formal policy for the requirements of having documentation corrected within a specific timeframe once identified. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Significant Deficiency - Eligibility Finding 2022-003 Criteria or specific requirement: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: There were six instances out of 40 program participants tested where the County did not remediate the errors identified within their internal review timely. Questioned Costs: None. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could provide funding to individuals who are not eligible. Cause: The County does not have a formal process in place to ensure issues identified during the review process are appropriately corrected. Recommendation: Mecklenburg County should consider implementing a formal policy for the requirements of having documentation corrected within a specific timeframe once identified. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Significant Deficiency - Eligibility Finding 2022-003 Criteria or specific requirement: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: There were six instances out of 40 program participants tested where the County did not remediate the errors identified within their internal review timely. Questioned Costs: None. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could provide funding to individuals who are not eligible. Cause: The County does not have a formal process in place to ensure issues identified during the review process are appropriately corrected. Recommendation: Mecklenburg County should consider implementing a formal policy for the requirements of having documentation corrected within a specific timeframe once identified. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Significant Deficiency - Eligibility Finding 2022-003 Criteria or specific requirement: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: There were six instances out of 40 program participants tested where the County did not remediate the errors identified within their internal review timely. Questioned Costs: None. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could provide funding to individuals who are not eligible. Cause: The County does not have a formal process in place to ensure issues identified during the review process are appropriately corrected. Recommendation: Mecklenburg County should consider implementing a formal policy for the requirements of having documentation corrected within a specific timeframe once identified. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Material Weakness and Non-Material Non-Compliance ? Eligibility Finding 2022-002 Criteria or specific requirement: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NCFAST. We noted several errors related to the following compliance criteria: a) When the Social Security Administration (SSA) terminates social security income (SSI) eligibility, the county is required to make an exparte (on the record) determination for eligibility under any other coverage group in the State Plan. This determination is required to be made within 120 days after the termination of the SSI payment. b) The caseworker should prepare and submit a DMA-5097 form in the case of incompatible income verification and self-attestation as described in the Eligibility Review Document. The case should be terminated by date of termination cited in notice if applicant did not respond to DMA-5097. c) If the County received any notifications of non-cooperation with IV-D related to this participant and confirm that the case was terminated on the effective date identified in the termination notice. d) Documentation must exist in the case file/NC FAST of medical expenses verified by the caseworker or case notes indicating that the caseworker verified medical bills were incurred for an allowable service. e) The self-attest wages entered into NC FAST should agree to the supporting documentation submitted by the applicant. f) The AVS inquiry has to be completed and agrees to information reported in NC FAST. Condition: The following are the results of non-material non-compliance noted for each criteria listed above out of the 93 program participants selected for testing: a) There was one instance where the County did not complete the exparte review for a participant whose SSI benefits were terminated. b) There was one instance where the evidence of the participant?s income and employment status did not agree to the self-attestation and the case was not properly terminated. c) There was one instance where the non-cooperation with IV-D was identified during the application process and not properly documented. d) There was one instance where the medical expenses were not properly verified and included within NC FAST. e) There were six instances where the client?s self-attest wages did not agree with the supporting documentation in NC FAST. f) There were two instances where the AVS query was not ran timely. Lastly, there were 37 instances out of 60 program participants tested for control testing where the County did not remediate the errors identified within their internal review timely. Context: There were 11 out of 93 unique participants tested with the errors noted above, in which two were determined to have been improperly determined eligible. Questioned Costs: We noted a total of $52,293 in questioned costs related to improper eligibility determination related to items "a" and "b" noted above. Total claims tested totaled $3,234,101 and so the projected questioned costs were a calculated 1.62% error rate. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could provide funding to individuals who are not eligible. Cause: County oversight when performing reviews over applications. Additionally, the County does not have a formal process in place to ensure issues identified during the review process are appropriately corrected on a consistent and timely basis. Recommendation: Although these issues will occur from time to time considering the volume of case files, the County should review their processes to ensure proper supporting documentation of eligibility is maintained within each case file. Additionally, Mecklenburg County should consider implementing a formal policy for the requirements of having documentation corrected within a specific timeframe once identified. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Material Weakness and Non-Material Non-Compliance ? Eligibility Finding 2022-002 Criteria or specific requirement: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NCFAST. We noted several errors related to the following compliance criteria: a) When the Social Security Administration (SSA) terminates social security income (SSI) eligibility, the county is required to make an exparte (on the record) determination for eligibility under any other coverage group in the State Plan. This determination is required to be made within 120 days after the termination of the SSI payment. b) The caseworker should prepare and submit a DMA-5097 form in the case of incompatible income verification and self-attestation as described in the Eligibility Review Document. The case should be terminated by date of termination cited in notice if applicant did not respond to DMA-5097. c) If the County received any notifications of non-cooperation with IV-D related to this participant and confirm that the case was terminated on the effective date identified in the termination notice. d) Documentation must exist in the case file/NC FAST of medical expenses verified by the caseworker or case notes indicating that the caseworker verified medical bills were incurred for an allowable service. e) The self-attest wages entered into NC FAST should agree to the supporting documentation submitted by the applicant. f) The AVS inquiry has to be completed and agrees to information reported in NC FAST. Condition: The following are the results of non-material non-compliance noted for each criteria listed above out of the 93 program participants selected for testing: a) There was one instance where the County did not complete the exparte review for a participant whose SSI benefits were terminated. b) There was one instance where the evidence of the participant?s income and employment status did not agree to the self-attestation and the case was not properly terminated. c) There was one instance where the non-cooperation with IV-D was identified during the application process and not properly documented. d) There was one instance where the medical expenses were not properly verified and included within NC FAST. e) There were six instances where the client?s self-attest wages did not agree with the supporting documentation in NC FAST. f) There were two instances where the AVS query was not ran timely. Lastly, there were 37 instances out of 60 program participants tested for control testing where the County did not remediate the errors identified within their internal review timely. Context: There were 11 out of 93 unique participants tested with the errors noted above, in which two were determined to have been improperly determined eligible. Questioned Costs: We noted a total of $52,293 in questioned costs related to improper eligibility determination related to items "a" and "b" noted above. Total claims tested totaled $3,234,101 and so the projected questioned costs were a calculated 1.62% error rate. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could provide funding to individuals who are not eligible. Cause: County oversight when performing reviews over applications. Additionally, the County does not have a formal process in place to ensure issues identified during the review process are appropriately corrected on a consistent and timely basis. Recommendation: Although these issues will occur from time to time considering the volume of case files, the County should review their processes to ensure proper supporting documentation of eligibility is maintained within each case file. Additionally, Mecklenburg County should consider implementing a formal policy for the requirements of having documentation corrected within a specific timeframe once identified. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Material Weakness and Non-Material Non-Compliance ? Eligibility Finding 2022-002 Criteria or specific requirement: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NCFAST. We noted several errors related to the following compliance criteria: a) When the Social Security Administration (SSA) terminates social security income (SSI) eligibility, the county is required to make an exparte (on the record) determination for eligibility under any other coverage group in the State Plan. This determination is required to be made within 120 days after the termination of the SSI payment. b) The caseworker should prepare and submit a DMA-5097 form in the case of incompatible income verification and self-attestation as described in the Eligibility Review Document. The case should be terminated by date of termination cited in notice if applicant did not respond to DMA-5097. c) If the County received any notifications of non-cooperation with IV-D related to this participant and confirm that the case was terminated on the effective date identified in the termination notice. d) Documentation must exist in the case file/NC FAST of medical expenses verified by the caseworker or case notes indicating that the caseworker verified medical bills were incurred for an allowable service. e) The self-attest wages entered into NC FAST should agree to the supporting documentation submitted by the applicant. f) The AVS inquiry has to be completed and agrees to information reported in NC FAST. Condition: The following are the results of non-material non-compliance noted for each criteria listed above out of the 93 program participants selected for testing: a) There was one instance where the County did not complete the exparte review for a participant whose SSI benefits were terminated. b) There was one instance where the evidence of the participant?s income and employment status did not agree to the self-attestation and the case was not properly terminated. c) There was one instance where the non-cooperation with IV-D was identified during the application process and not properly documented. d) There was one instance where the medical expenses were not properly verified and included within NC FAST. e) There were six instances where the client?s self-attest wages did not agree with the supporting documentation in NC FAST. f) There were two instances where the AVS query was not ran timely. Lastly, there were 37 instances out of 60 program participants tested for control testing where the County did not remediate the errors identified within their internal review timely. Context: There were 11 out of 93 unique participants tested with the errors noted above, in which two were determined to have been improperly determined eligible. Questioned Costs: We noted a total of $52,293 in questioned costs related to improper eligibility determination related to items "a" and "b" noted above. Total claims tested totaled $3,234,101 and so the projected questioned costs were a calculated 1.62% error rate. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could provide funding to individuals who are not eligible. Cause: County oversight when performing reviews over applications. Additionally, the County does not have a formal process in place to ensure issues identified during the review process are appropriately corrected on a consistent and timely basis. Recommendation: Although these issues will occur from time to time considering the volume of case files, the County should review their processes to ensure proper supporting documentation of eligibility is maintained within each case file. Additionally, Mecklenburg County should consider implementing a formal policy for the requirements of having documentation corrected within a specific timeframe once identified. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Material Weakness and Non-Material Non-Compliance ? Eligibility Finding 2022-002 Criteria or specific requirement: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NCFAST. We noted several errors related to the following compliance criteria: a) When the Social Security Administration (SSA) terminates social security income (SSI) eligibility, the county is required to make an exparte (on the record) determination for eligibility under any other coverage group in the State Plan. This determination is required to be made within 120 days after the termination of the SSI payment. b) The caseworker should prepare and submit a DMA-5097 form in the case of incompatible income verification and self-attestation as described in the Eligibility Review Document. The case should be terminated by date of termination cited in notice if applicant did not respond to DMA-5097. c) If the County received any notifications of non-cooperation with IV-D related to this participant and confirm that the case was terminated on the effective date identified in the termination notice. d) Documentation must exist in the case file/NC FAST of medical expenses verified by the caseworker or case notes indicating that the caseworker verified medical bills were incurred for an allowable service. e) The self-attest wages entered into NC FAST should agree to the supporting documentation submitted by the applicant. f) The AVS inquiry has to be completed and agrees to information reported in NC FAST. Condition: The following are the results of non-material non-compliance noted for each criteria listed above out of the 93 program participants selected for testing: a) There was one instance where the County did not complete the exparte review for a participant whose SSI benefits were terminated. b) There was one instance where the evidence of the participant?s income and employment status did not agree to the self-attestation and the case was not properly terminated. c) There was one instance where the non-cooperation with IV-D was identified during the application process and not properly documented. d) There was one instance where the medical expenses were not properly verified and included within NC FAST. e) There were six instances where the client?s self-attest wages did not agree with the supporting documentation in NC FAST. f) There were two instances where the AVS query was not ran timely. Lastly, there were 37 instances out of 60 program participants tested for control testing where the County did not remediate the errors identified within their internal review timely. Context: There were 11 out of 93 unique participants tested with the errors noted above, in which two were determined to have been improperly determined eligible. Questioned Costs: We noted a total of $52,293 in questioned costs related to improper eligibility determination related to items "a" and "b" noted above. Total claims tested totaled $3,234,101 and so the projected questioned costs were a calculated 1.62% error rate. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could provide funding to individuals who are not eligible. Cause: County oversight when performing reviews over applications. Additionally, the County does not have a formal process in place to ensure issues identified during the review process are appropriately corrected on a consistent and timely basis. Recommendation: Although these issues will occur from time to time considering the volume of case files, the County should review their processes to ensure proper supporting documentation of eligibility is maintained within each case file. Additionally, Mecklenburg County should consider implementing a formal policy for the requirements of having documentation corrected within a specific timeframe once identified. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Significant Deficiency - Eligibility Finding 2022-003 Criteria or specific requirement: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: There were six instances out of 40 program participants tested where the County did not remediate the errors identified within their internal review timely. Questioned Costs: None. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could provide funding to individuals who are not eligible. Cause: The County does not have a formal process in place to ensure issues identified during the review process are appropriately corrected. Recommendation: Mecklenburg County should consider implementing a formal policy for the requirements of having documentation corrected within a specific timeframe once identified. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
Department of Agriculture Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Non-Material Non-Compliance - Eligibility Finding 2022-004 Criteria: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The case file should contain a completed, signed and dated Food and Nutrition Services application (DSS-8207 or electronically generated ePASS application). The form must be signed by an adult household member (or an authorized representative) Condition: There were two (2) instances out of 44 program participants tested where the County did not retain either an electronic or signed application on file. There were two (2) instances out of six (6) third party reviews selected for testing that the County could not find the completed review checklist. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could provide funding to individuals who are not eligible. Questioned Costs: None. Cause: The County did not follow its document retention policies. Recommendation: We recommend the County follow its document retention policies and ensure all documentation is included in the file prior to final approval. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
Department of Agriculture Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Non-Material Non-Compliance - Eligibility Finding 2022-004 Criteria: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The case file should contain a completed, signed and dated Food and Nutrition Services application (DSS-8207 or electronically generated ePASS application). The form must be signed by an adult household member (or an authorized representative) Condition: There were two (2) instances out of 44 program participants tested where the County did not retain either an electronic or signed application on file. There were two (2) instances out of six (6) third party reviews selected for testing that the County could not find the completed review checklist. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could provide funding to individuals who are not eligible. Questioned Costs: None. Cause: The County did not follow its document retention policies. Recommendation: We recommend the County follow its document retention policies and ensure all documentation is included in the file prior to final approval. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
Department of Agriculture Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Non-Material Non-Compliance - Eligibility Finding 2022-004 Criteria: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The case file should contain a completed, signed and dated Food and Nutrition Services application (DSS-8207 or electronically generated ePASS application). The form must be signed by an adult household member (or an authorized representative) Condition: There were two (2) instances out of 44 program participants tested where the County did not retain either an electronic or signed application on file. There were two (2) instances out of six (6) third party reviews selected for testing that the County could not find the completed review checklist. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could provide funding to individuals who are not eligible. Questioned Costs: None. Cause: The County did not follow its document retention policies. Recommendation: We recommend the County follow its document retention policies and ensure all documentation is included in the file prior to final approval. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Treasury Pass-through Entity: N.C. Pandemic Recovery Office Program Name: Emergency Rental Assistance Federal Assistance Listing Number 21.023 Eligibility and Reporting Non-Material Non-Compliance Finding 2022-005 Criteria: The Federal Agency requires non-federal entities to submit monthly and quarterly reports which include key line items, such as total number of participating households, cumulative obligations, and cumulative expenditures. Per section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The County did not retain evidence the reports were reviewed by a secondary reviewer prior to submission to the Federal Agency. There were one (1) instances out of five reports selected for testing that the County incorrectly omitted the cumulative obligations and cumulative expenditures from the submitted information. Additionally, there were two (2) instances out of 40 monitoring reviews selected for testing that the County did not retain evidence of the completed monitoring guide checklists. Effect: The County is not in compliance with the reporting requirements related to the grant agreement. Additionally, without retaining documentation of the County?s review, the County will not be able to substantiate their review and results of the review performed. Cause: The County did not have the proper review in place to ensure the reports submitted were accurate and complete. Additionally, the County did not have a proper review to ensure they retained the final versions of the monitoring guide checklist. Recommendation: We recommend the County review all reports prior to submission to the Federal Agency. Additionally, we recommend that the County create a method to ensure final monitoring guide checklists are completed and retained. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan, prepared by the County.
U.S. Department of Treasury Pass-through Entity: N.C. Pandemic Recovery Office Program Name: Emergency Rental Assistance Federal Assistance Listing Number 21.023 Eligibility and Reporting Non-Material Non-Compliance Finding 2022-005 Criteria: The Federal Agency requires non-federal entities to submit monthly and quarterly reports which include key line items, such as total number of participating households, cumulative obligations, and cumulative expenditures. Per section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The County did not retain evidence the reports were reviewed by a secondary reviewer prior to submission to the Federal Agency. There were one (1) instances out of five reports selected for testing that the County incorrectly omitted the cumulative obligations and cumulative expenditures from the submitted information. Additionally, there were two (2) instances out of 40 monitoring reviews selected for testing that the County did not retain evidence of the completed monitoring guide checklists. Effect: The County is not in compliance with the reporting requirements related to the grant agreement. Additionally, without retaining documentation of the County?s review, the County will not be able to substantiate their review and results of the review performed. Cause: The County did not have the proper review in place to ensure the reports submitted were accurate and complete. Additionally, the County did not have a proper review to ensure they retained the final versions of the monitoring guide checklist. Recommendation: We recommend the County review all reports prior to submission to the Federal Agency. Additionally, we recommend that the County create a method to ensure final monitoring guide checklists are completed and retained. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan, prepared by the County.
U.S. Department of Treasury Pass-through Entity: N.C. Pandemic Recovery Office Program Name: Emergency Rental Assistance Federal Assistance Listing Number 21.023 Eligibility and Reporting Non-Material Non-Compliance Finding 2022-005 Criteria: The Federal Agency requires non-federal entities to submit monthly and quarterly reports which include key line items, such as total number of participating households, cumulative obligations, and cumulative expenditures. Per section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The County did not retain evidence the reports were reviewed by a secondary reviewer prior to submission to the Federal Agency. There were one (1) instances out of five reports selected for testing that the County incorrectly omitted the cumulative obligations and cumulative expenditures from the submitted information. Additionally, there were two (2) instances out of 40 monitoring reviews selected for testing that the County did not retain evidence of the completed monitoring guide checklists. Effect: The County is not in compliance with the reporting requirements related to the grant agreement. Additionally, without retaining documentation of the County?s review, the County will not be able to substantiate their review and results of the review performed. Cause: The County did not have the proper review in place to ensure the reports submitted were accurate and complete. Additionally, the County did not have a proper review to ensure they retained the final versions of the monitoring guide checklist. Recommendation: We recommend the County review all reports prior to submission to the Federal Agency. Additionally, we recommend that the County create a method to ensure final monitoring guide checklists are completed and retained. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan, prepared by the County.
U.S. Department of Treasury Pass-through Entity: N.C. Pandemic Recovery Office Program Name: Emergency Rental Assistance Federal Assistance Listing Number 21.023 Eligibility and Reporting Non-Material Non-Compliance Finding 2022-005 Criteria: The Federal Agency requires non-federal entities to submit monthly and quarterly reports which include key line items, such as total number of participating households, cumulative obligations, and cumulative expenditures. Per section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The County did not retain evidence the reports were reviewed by a secondary reviewer prior to submission to the Federal Agency. There were one (1) instances out of five reports selected for testing that the County incorrectly omitted the cumulative obligations and cumulative expenditures from the submitted information. Additionally, there were two (2) instances out of 40 monitoring reviews selected for testing that the County did not retain evidence of the completed monitoring guide checklists. Effect: The County is not in compliance with the reporting requirements related to the grant agreement. Additionally, without retaining documentation of the County?s review, the County will not be able to substantiate their review and results of the review performed. Cause: The County did not have the proper review in place to ensure the reports submitted were accurate and complete. Additionally, the County did not have a proper review to ensure they retained the final versions of the monitoring guide checklist. Recommendation: We recommend the County review all reports prior to submission to the Federal Agency. Additionally, we recommend that the County create a method to ensure final monitoring guide checklists are completed and retained. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan, prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Significant Deficiency - Eligibility Finding 2022-003 Criteria or specific requirement: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: There were six instances out of 40 program participants tested where the County did not remediate the errors identified within their internal review timely. Questioned Costs: None. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could provide funding to individuals who are not eligible. Cause: The County does not have a formal process in place to ensure issues identified during the review process are appropriately corrected. Recommendation: Mecklenburg County should consider implementing a formal policy for the requirements of having documentation corrected within a specific timeframe once identified. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Significant Deficiency - Eligibility Finding 2022-003 Criteria or specific requirement: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: There were six instances out of 40 program participants tested where the County did not remediate the errors identified within their internal review timely. Questioned Costs: None. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could provide funding to individuals who are not eligible. Cause: The County does not have a formal process in place to ensure issues identified during the review process are appropriately corrected. Recommendation: Mecklenburg County should consider implementing a formal policy for the requirements of having documentation corrected within a specific timeframe once identified. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Significant Deficiency - Eligibility Finding 2022-003 Criteria or specific requirement: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: There were six instances out of 40 program participants tested where the County did not remediate the errors identified within their internal review timely. Questioned Costs: None. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could provide funding to individuals who are not eligible. Cause: The County does not have a formal process in place to ensure issues identified during the review process are appropriately corrected. Recommendation: Mecklenburg County should consider implementing a formal policy for the requirements of having documentation corrected within a specific timeframe once identified. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Significant Deficiency - Eligibility Finding 2022-003 Criteria or specific requirement: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: There were six instances out of 40 program participants tested where the County did not remediate the errors identified within their internal review timely. Questioned Costs: None. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could provide funding to individuals who are not eligible. Cause: The County does not have a formal process in place to ensure issues identified during the review process are appropriately corrected. Recommendation: Mecklenburg County should consider implementing a formal policy for the requirements of having documentation corrected within a specific timeframe once identified. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Material Weakness and Non-Material Non-Compliance ? Eligibility Finding 2022-002 Criteria or specific requirement: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NCFAST. We noted several errors related to the following compliance criteria: a) When the Social Security Administration (SSA) terminates social security income (SSI) eligibility, the county is required to make an exparte (on the record) determination for eligibility under any other coverage group in the State Plan. This determination is required to be made within 120 days after the termination of the SSI payment. b) The caseworker should prepare and submit a DMA-5097 form in the case of incompatible income verification and self-attestation as described in the Eligibility Review Document. The case should be terminated by date of termination cited in notice if applicant did not respond to DMA-5097. c) If the County received any notifications of non-cooperation with IV-D related to this participant and confirm that the case was terminated on the effective date identified in the termination notice. d) Documentation must exist in the case file/NC FAST of medical expenses verified by the caseworker or case notes indicating that the caseworker verified medical bills were incurred for an allowable service. e) The self-attest wages entered into NC FAST should agree to the supporting documentation submitted by the applicant. f) The AVS inquiry has to be completed and agrees to information reported in NC FAST. Condition: The following are the results of non-material non-compliance noted for each criteria listed above out of the 93 program participants selected for testing: a) There was one instance where the County did not complete the exparte review for a participant whose SSI benefits were terminated. b) There was one instance where the evidence of the participant?s income and employment status did not agree to the self-attestation and the case was not properly terminated. c) There was one instance where the non-cooperation with IV-D was identified during the application process and not properly documented. d) There was one instance where the medical expenses were not properly verified and included within NC FAST. e) There were six instances where the client?s self-attest wages did not agree with the supporting documentation in NC FAST. f) There were two instances where the AVS query was not ran timely. Lastly, there were 37 instances out of 60 program participants tested for control testing where the County did not remediate the errors identified within their internal review timely. Context: There were 11 out of 93 unique participants tested with the errors noted above, in which two were determined to have been improperly determined eligible. Questioned Costs: We noted a total of $52,293 in questioned costs related to improper eligibility determination related to items "a" and "b" noted above. Total claims tested totaled $3,234,101 and so the projected questioned costs were a calculated 1.62% error rate. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could provide funding to individuals who are not eligible. Cause: County oversight when performing reviews over applications. Additionally, the County does not have a formal process in place to ensure issues identified during the review process are appropriately corrected on a consistent and timely basis. Recommendation: Although these issues will occur from time to time considering the volume of case files, the County should review their processes to ensure proper supporting documentation of eligibility is maintained within each case file. Additionally, Mecklenburg County should consider implementing a formal policy for the requirements of having documentation corrected within a specific timeframe once identified. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Material Weakness and Non-Material Non-Compliance ? Eligibility Finding 2022-002 Criteria or specific requirement: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NCFAST. We noted several errors related to the following compliance criteria: a) When the Social Security Administration (SSA) terminates social security income (SSI) eligibility, the county is required to make an exparte (on the record) determination for eligibility under any other coverage group in the State Plan. This determination is required to be made within 120 days after the termination of the SSI payment. b) The caseworker should prepare and submit a DMA-5097 form in the case of incompatible income verification and self-attestation as described in the Eligibility Review Document. The case should be terminated by date of termination cited in notice if applicant did not respond to DMA-5097. c) If the County received any notifications of non-cooperation with IV-D related to this participant and confirm that the case was terminated on the effective date identified in the termination notice. d) Documentation must exist in the case file/NC FAST of medical expenses verified by the caseworker or case notes indicating that the caseworker verified medical bills were incurred for an allowable service. e) The self-attest wages entered into NC FAST should agree to the supporting documentation submitted by the applicant. f) The AVS inquiry has to be completed and agrees to information reported in NC FAST. Condition: The following are the results of non-material non-compliance noted for each criteria listed above out of the 93 program participants selected for testing: a) There was one instance where the County did not complete the exparte review for a participant whose SSI benefits were terminated. b) There was one instance where the evidence of the participant?s income and employment status did not agree to the self-attestation and the case was not properly terminated. c) There was one instance where the non-cooperation with IV-D was identified during the application process and not properly documented. d) There was one instance where the medical expenses were not properly verified and included within NC FAST. e) There were six instances where the client?s self-attest wages did not agree with the supporting documentation in NC FAST. f) There were two instances where the AVS query was not ran timely. Lastly, there were 37 instances out of 60 program participants tested for control testing where the County did not remediate the errors identified within their internal review timely. Context: There were 11 out of 93 unique participants tested with the errors noted above, in which two were determined to have been improperly determined eligible. Questioned Costs: We noted a total of $52,293 in questioned costs related to improper eligibility determination related to items "a" and "b" noted above. Total claims tested totaled $3,234,101 and so the projected questioned costs were a calculated 1.62% error rate. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could provide funding to individuals who are not eligible. Cause: County oversight when performing reviews over applications. Additionally, the County does not have a formal process in place to ensure issues identified during the review process are appropriately corrected on a consistent and timely basis. Recommendation: Although these issues will occur from time to time considering the volume of case files, the County should review their processes to ensure proper supporting documentation of eligibility is maintained within each case file. Additionally, Mecklenburg County should consider implementing a formal policy for the requirements of having documentation corrected within a specific timeframe once identified. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Material Weakness and Non-Material Non-Compliance ? Eligibility Finding 2022-002 Criteria or specific requirement: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NCFAST. We noted several errors related to the following compliance criteria: a) When the Social Security Administration (SSA) terminates social security income (SSI) eligibility, the county is required to make an exparte (on the record) determination for eligibility under any other coverage group in the State Plan. This determination is required to be made within 120 days after the termination of the SSI payment. b) The caseworker should prepare and submit a DMA-5097 form in the case of incompatible income verification and self-attestation as described in the Eligibility Review Document. The case should be terminated by date of termination cited in notice if applicant did not respond to DMA-5097. c) If the County received any notifications of non-cooperation with IV-D related to this participant and confirm that the case was terminated on the effective date identified in the termination notice. d) Documentation must exist in the case file/NC FAST of medical expenses verified by the caseworker or case notes indicating that the caseworker verified medical bills were incurred for an allowable service. e) The self-attest wages entered into NC FAST should agree to the supporting documentation submitted by the applicant. f) The AVS inquiry has to be completed and agrees to information reported in NC FAST. Condition: The following are the results of non-material non-compliance noted for each criteria listed above out of the 93 program participants selected for testing: a) There was one instance where the County did not complete the exparte review for a participant whose SSI benefits were terminated. b) There was one instance where the evidence of the participant?s income and employment status did not agree to the self-attestation and the case was not properly terminated. c) There was one instance where the non-cooperation with IV-D was identified during the application process and not properly documented. d) There was one instance where the medical expenses were not properly verified and included within NC FAST. e) There were six instances where the client?s self-attest wages did not agree with the supporting documentation in NC FAST. f) There were two instances where the AVS query was not ran timely. Lastly, there were 37 instances out of 60 program participants tested for control testing where the County did not remediate the errors identified within their internal review timely. Context: There were 11 out of 93 unique participants tested with the errors noted above, in which two were determined to have been improperly determined eligible. Questioned Costs: We noted a total of $52,293 in questioned costs related to improper eligibility determination related to items "a" and "b" noted above. Total claims tested totaled $3,234,101 and so the projected questioned costs were a calculated 1.62% error rate. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could provide funding to individuals who are not eligible. Cause: County oversight when performing reviews over applications. Additionally, the County does not have a formal process in place to ensure issues identified during the review process are appropriately corrected on a consistent and timely basis. Recommendation: Although these issues will occur from time to time considering the volume of case files, the County should review their processes to ensure proper supporting documentation of eligibility is maintained within each case file. Additionally, Mecklenburg County should consider implementing a formal policy for the requirements of having documentation corrected within a specific timeframe once identified. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Material Weakness and Non-Material Non-Compliance ? Eligibility Finding 2022-002 Criteria or specific requirement: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NCFAST. We noted several errors related to the following compliance criteria: a) When the Social Security Administration (SSA) terminates social security income (SSI) eligibility, the county is required to make an exparte (on the record) determination for eligibility under any other coverage group in the State Plan. This determination is required to be made within 120 days after the termination of the SSI payment. b) The caseworker should prepare and submit a DMA-5097 form in the case of incompatible income verification and self-attestation as described in the Eligibility Review Document. The case should be terminated by date of termination cited in notice if applicant did not respond to DMA-5097. c) If the County received any notifications of non-cooperation with IV-D related to this participant and confirm that the case was terminated on the effective date identified in the termination notice. d) Documentation must exist in the case file/NC FAST of medical expenses verified by the caseworker or case notes indicating that the caseworker verified medical bills were incurred for an allowable service. e) The self-attest wages entered into NC FAST should agree to the supporting documentation submitted by the applicant. f) The AVS inquiry has to be completed and agrees to information reported in NC FAST. Condition: The following are the results of non-material non-compliance noted for each criteria listed above out of the 93 program participants selected for testing: a) There was one instance where the County did not complete the exparte review for a participant whose SSI benefits were terminated. b) There was one instance where the evidence of the participant?s income and employment status did not agree to the self-attestation and the case was not properly terminated. c) There was one instance where the non-cooperation with IV-D was identified during the application process and not properly documented. d) There was one instance where the medical expenses were not properly verified and included within NC FAST. e) There were six instances where the client?s self-attest wages did not agree with the supporting documentation in NC FAST. f) There were two instances where the AVS query was not ran timely. Lastly, there were 37 instances out of 60 program participants tested for control testing where the County did not remediate the errors identified within their internal review timely. Context: There were 11 out of 93 unique participants tested with the errors noted above, in which two were determined to have been improperly determined eligible. Questioned Costs: We noted a total of $52,293 in questioned costs related to improper eligibility determination related to items "a" and "b" noted above. Total claims tested totaled $3,234,101 and so the projected questioned costs were a calculated 1.62% error rate. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could provide funding to individuals who are not eligible. Cause: County oversight when performing reviews over applications. Additionally, the County does not have a formal process in place to ensure issues identified during the review process are appropriately corrected on a consistent and timely basis. Recommendation: Although these issues will occur from time to time considering the volume of case files, the County should review their processes to ensure proper supporting documentation of eligibility is maintained within each case file. Additionally, Mecklenburg County should consider implementing a formal policy for the requirements of having documentation corrected within a specific timeframe once identified. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Significant Deficiency - Eligibility Finding 2022-003 Criteria or specific requirement: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: There were six instances out of 40 program participants tested where the County did not remediate the errors identified within their internal review timely. Questioned Costs: None. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could provide funding to individuals who are not eligible. Cause: The County does not have a formal process in place to ensure issues identified during the review process are appropriately corrected. Recommendation: Mecklenburg County should consider implementing a formal policy for the requirements of having documentation corrected within a specific timeframe once identified. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
Department of Agriculture Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Non-Material Non-Compliance - Eligibility Finding 2022-004 Criteria: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The case file should contain a completed, signed and dated Food and Nutrition Services application (DSS-8207 or electronically generated ePASS application). The form must be signed by an adult household member (or an authorized representative) Condition: There were two (2) instances out of 44 program participants tested where the County did not retain either an electronic or signed application on file. There were two (2) instances out of six (6) third party reviews selected for testing that the County could not find the completed review checklist. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could provide funding to individuals who are not eligible. Questioned Costs: None. Cause: The County did not follow its document retention policies. Recommendation: We recommend the County follow its document retention policies and ensure all documentation is included in the file prior to final approval. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
Department of Agriculture Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Non-Material Non-Compliance - Eligibility Finding 2022-004 Criteria: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The case file should contain a completed, signed and dated Food and Nutrition Services application (DSS-8207 or electronically generated ePASS application). The form must be signed by an adult household member (or an authorized representative) Condition: There were two (2) instances out of 44 program participants tested where the County did not retain either an electronic or signed application on file. There were two (2) instances out of six (6) third party reviews selected for testing that the County could not find the completed review checklist. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could provide funding to individuals who are not eligible. Questioned Costs: None. Cause: The County did not follow its document retention policies. Recommendation: We recommend the County follow its document retention policies and ensure all documentation is included in the file prior to final approval. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
Department of Agriculture Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Non-Material Non-Compliance - Eligibility Finding 2022-004 Criteria: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The case file should contain a completed, signed and dated Food and Nutrition Services application (DSS-8207 or electronically generated ePASS application). The form must be signed by an adult household member (or an authorized representative) Condition: There were two (2) instances out of 44 program participants tested where the County did not retain either an electronic or signed application on file. There were two (2) instances out of six (6) third party reviews selected for testing that the County could not find the completed review checklist. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could provide funding to individuals who are not eligible. Questioned Costs: None. Cause: The County did not follow its document retention policies. Recommendation: We recommend the County follow its document retention policies and ensure all documentation is included in the file prior to final approval. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Treasury Pass-through Entity: N.C. Pandemic Recovery Office Program Name: Emergency Rental Assistance Federal Assistance Listing Number 21.023 Eligibility and Reporting Non-Material Non-Compliance Finding 2022-005 Criteria: The Federal Agency requires non-federal entities to submit monthly and quarterly reports which include key line items, such as total number of participating households, cumulative obligations, and cumulative expenditures. Per section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The County did not retain evidence the reports were reviewed by a secondary reviewer prior to submission to the Federal Agency. There were one (1) instances out of five reports selected for testing that the County incorrectly omitted the cumulative obligations and cumulative expenditures from the submitted information. Additionally, there were two (2) instances out of 40 monitoring reviews selected for testing that the County did not retain evidence of the completed monitoring guide checklists. Effect: The County is not in compliance with the reporting requirements related to the grant agreement. Additionally, without retaining documentation of the County?s review, the County will not be able to substantiate their review and results of the review performed. Cause: The County did not have the proper review in place to ensure the reports submitted were accurate and complete. Additionally, the County did not have a proper review to ensure they retained the final versions of the monitoring guide checklist. Recommendation: We recommend the County review all reports prior to submission to the Federal Agency. Additionally, we recommend that the County create a method to ensure final monitoring guide checklists are completed and retained. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan, prepared by the County.
U.S. Department of Treasury Pass-through Entity: N.C. Pandemic Recovery Office Program Name: Emergency Rental Assistance Federal Assistance Listing Number 21.023 Eligibility and Reporting Non-Material Non-Compliance Finding 2022-005 Criteria: The Federal Agency requires non-federal entities to submit monthly and quarterly reports which include key line items, such as total number of participating households, cumulative obligations, and cumulative expenditures. Per section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The County did not retain evidence the reports were reviewed by a secondary reviewer prior to submission to the Federal Agency. There were one (1) instances out of five reports selected for testing that the County incorrectly omitted the cumulative obligations and cumulative expenditures from the submitted information. Additionally, there were two (2) instances out of 40 monitoring reviews selected for testing that the County did not retain evidence of the completed monitoring guide checklists. Effect: The County is not in compliance with the reporting requirements related to the grant agreement. Additionally, without retaining documentation of the County?s review, the County will not be able to substantiate their review and results of the review performed. Cause: The County did not have the proper review in place to ensure the reports submitted were accurate and complete. Additionally, the County did not have a proper review to ensure they retained the final versions of the monitoring guide checklist. Recommendation: We recommend the County review all reports prior to submission to the Federal Agency. Additionally, we recommend that the County create a method to ensure final monitoring guide checklists are completed and retained. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan, prepared by the County.
U.S. Department of Treasury Pass-through Entity: N.C. Pandemic Recovery Office Program Name: Emergency Rental Assistance Federal Assistance Listing Number 21.023 Eligibility and Reporting Non-Material Non-Compliance Finding 2022-005 Criteria: The Federal Agency requires non-federal entities to submit monthly and quarterly reports which include key line items, such as total number of participating households, cumulative obligations, and cumulative expenditures. Per section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The County did not retain evidence the reports were reviewed by a secondary reviewer prior to submission to the Federal Agency. There were one (1) instances out of five reports selected for testing that the County incorrectly omitted the cumulative obligations and cumulative expenditures from the submitted information. Additionally, there were two (2) instances out of 40 monitoring reviews selected for testing that the County did not retain evidence of the completed monitoring guide checklists. Effect: The County is not in compliance with the reporting requirements related to the grant agreement. Additionally, without retaining documentation of the County?s review, the County will not be able to substantiate their review and results of the review performed. Cause: The County did not have the proper review in place to ensure the reports submitted were accurate and complete. Additionally, the County did not have a proper review to ensure they retained the final versions of the monitoring guide checklist. Recommendation: We recommend the County review all reports prior to submission to the Federal Agency. Additionally, we recommend that the County create a method to ensure final monitoring guide checklists are completed and retained. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan, prepared by the County.
U.S. Department of Treasury Pass-through Entity: N.C. Pandemic Recovery Office Program Name: Emergency Rental Assistance Federal Assistance Listing Number 21.023 Eligibility and Reporting Non-Material Non-Compliance Finding 2022-005 Criteria: The Federal Agency requires non-federal entities to submit monthly and quarterly reports which include key line items, such as total number of participating households, cumulative obligations, and cumulative expenditures. Per section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The County did not retain evidence the reports were reviewed by a secondary reviewer prior to submission to the Federal Agency. There were one (1) instances out of five reports selected for testing that the County incorrectly omitted the cumulative obligations and cumulative expenditures from the submitted information. Additionally, there were two (2) instances out of 40 monitoring reviews selected for testing that the County did not retain evidence of the completed monitoring guide checklists. Effect: The County is not in compliance with the reporting requirements related to the grant agreement. Additionally, without retaining documentation of the County?s review, the County will not be able to substantiate their review and results of the review performed. Cause: The County did not have the proper review in place to ensure the reports submitted were accurate and complete. Additionally, the County did not have a proper review to ensure they retained the final versions of the monitoring guide checklist. Recommendation: We recommend the County review all reports prior to submission to the Federal Agency. Additionally, we recommend that the County create a method to ensure final monitoring guide checklists are completed and retained. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan, prepared by the County.