Audit 22511

FY End
2022-06-30
Total Expended
$12.24M
Findings
16
Programs
38
Organization: Edgecombe County (NC)
Year: 2022 Accepted: 2023-02-19

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
20129 2022-009 Significant Deficiency - E
20130 2022-010 Significant Deficiency - L
20131 2022-008 Significant Deficiency - E
20132 2022-003 Significant Deficiency Yes E
20133 2022-004 Significant Deficiency Yes E
20134 2022-005 Significant Deficiency Yes E
20135 2022-006 Significant Deficiency Yes E
20136 2022-007 Significant Deficiency Yes E
596571 2022-009 Significant Deficiency - E
596572 2022-010 Significant Deficiency - L
596573 2022-008 Significant Deficiency - E
596574 2022-003 Significant Deficiency Yes E
596575 2022-004 Significant Deficiency Yes E
596576 2022-005 Significant Deficiency Yes E
596577 2022-006 Significant Deficiency Yes E
596578 2022-007 Significant Deficiency Yes E

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.07M Yes 1
93.778 Medical Assistance Program $2.08M Yes 5
93.563 Child Support Enforcement $1.02M - 0
93.658 Foster Care_title IV-E $368,086 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $327,658 - 0
93.994 Maternal and Child Health Services Block Grant to the States $191,759 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $157,596 - 0
93.568 Low-Income Home Energy Assistance $155,681 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $125,663 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $125,431 - 0
21.019 Coronavirus Relief Fund $110,338 - 0
93.000 Foster Care $107,485 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $61,173 - 0
93.217 Family Planning_services $53,723 - 0
10.760 Water and Waste Disposal Systems for Rural Communities $48,196 - 0
16.001 Law Enforcement Assistance_narcotics and Dangerous Drugs_laboratory Analysis $40,140 - 0
93.991 Preventive Health and Health Services Block Grant $35,560 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $32,003 Yes 0
93.069 Public Health Emergency Preparedness $28,998 - 0
93.053 Nutrition Services Incentive Program $22,933 - 0
93.767 Children's Health Insurance Program $22,313 - 0
93.558 Temporary Assistance for Needy Families $21,187 Yes 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $19,187 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $16,124 - 0
93.556 Promoting Safe and Stable Families $14,931 - 0
20.600 State and Community Highway Safety $14,922 - 0
97.042 Emergency Management Performance Grants $12,696 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $10,685 - 0
93.268 Immunization Cooperative Agreements $10,585 - 0
93.667 Social Services Block Grant $9,786 - 0
93.659 Adoption Assistance $8,806 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $6,993 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $1,625 - 0
93.297 Teenage Pregnancy Prevention Program $1,384 - 0
97.067 Homeland Security Grant Program $574 - 0
93.000 IV-E Adoption $234 - 0
97.039 Hazard Mitigation Grant $142 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $-839 - 0

Contacts

Name Title Type
DYB5XFVEN8H3 Beth Edmondson Auditee
2526417840 Alan Thompson Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported in the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

US Department of Health and Human Services Passed through the NC Dept. of Health and Human Services Program Name: Food and Nutrition Services (FNS) Cluster CFDA # 10.551 and 10.561 Finding: 2022-009 Inadequate Documentation in case files SIGNIFICANT DEFICIENCY "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 State has provided policies and procedures to ensure that the County is meeting the federal guidance, relevant policies are: Food and Nutrition Services Policy 305 describes the verification sources and requirements and the FNS units primary responsibility for providing documentary evidence to support statements on applications and recertifications and procedures required if the statements by applicant/beneficiary are questionable. Food and Nutrition Services Policy 300 describes the sources of income countable and not countable to the household for determining financial eligibility.. Food and Nutrition Services Policy 310 describes the procedures related to verifying changes in income (i.e. termination, end of contract, temporary, etc.)." Condition: There were a total of 7 errors found in our testing: 1 instance where an OVS report was not included in the case file, 1 instance where Unemployment Income Benefits were not included in NCFAST, 1 instance where Social Security Disability Income was not included in NCFAST, 1 instance where child support income was not included in NCFAST, and 3 instances where there was no evidence that required income verifications were completed. Questioned Costs: There was no known affect to eligibility and there were no known questioned costs. Context: We examined 25 of 7,940 FNS recipients from the a report of all FNS beneficiaries provided by NC DHHS. The finding is being reported with the financial statement audit as it relates to FNS administrative cost compliance audit. Effect: Due to the errors noted, eligibility cannot be sufficiently substantiated and there is a risk that the County could provide funding and/or benefits to individuals who are not program eligible. Cause: Ineffective documentation/recordkeeping and case review process. Recommendation: The County should provide training of management and staff on the program's eligibility requirements, proper case review process, and required verifications for eligibility. Also, the County should ensure that their formal internal review process is adequately completed to identify and correct errors in case reviews. Views of responsible officials and planned corrective actions: The County agrees with the finding and is implementing actions to correct these issues, which are further discussed in the corrective action plan.
US Department of Treasury Program Name: Coronavirus State and Local Fiscal Recovery Fund CFDA # 21.027 Finding: 2022-010 Lack of General Compliance Policies SIGNIFICANT DEFICIENCY "Criteria: In accordance with the U.S. Department of Treasury 31 CFR Part 35, Coronavirus State and Local Fiscal Recovery Funds Final Rule and the Uniform Guidance, General Financial Management Internal Controls, Eligible Projects Determination & Documentation Policy, Cost Principles/Allowable Costs Policy, Civil Rights Compliance / Nondiscrimination Policy, Records Retention Policy, and Conflict of Interest are required to be adopted as condition of receiving the funds. " Condition: The County did not adopt and implement the following policies for Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) expenditures: Records Retention, Eligible Use, Allowable Costs, Civic Right Compliance, and Conflict of Interest. Effect: The County could have used the funds for activities and costs that were prohibited by the Final Rule. Cause: County oversight of the new federal grant requirements regarding the CSLFRF Revenue Replacement expenditure category to have the stated policies in place. Recommendation: The county management should review the award terms and conditions, and the Uniform Guidance more carefully to ensure all compliance requirements are met. Views of responsible officials and planned corrective actions: The County agrees with the finding and is implementing actions to correct these issues, which are further discussed in the corrective action plan.
US Department of Health and Human Services Passed through the NC Dept. of Health and Human Services Program Name: Temporary Assistance for Needy Families (TANF) Cluster CFDA # 93.558 Finding: 2022-008 Inadequate Documentation in case files SIGNIFICANT DEFICIENCY "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 State has provided policies and procedures to ensure that the County is meeting the federal guidance, relevant policies are: Work First Policy 108 (I) and (II) describes the residency requirements and the verifications required by the County. The policy also list out the acceptable documentation to verify address and residency. Work First Policy 104 describes the Mutual Responsibility Agreement and includes the signature requirements and any exceptions. Work First Policy 114 describes the income that is countable and not countable to the household for determining financial eligibility. Additionally, it also provides the types of verifications needed for each type of countable income and procedures related to verifying changes in income (i.e. termination, end of contract, temporary, etc.)." Condition: There were a total of 5 errors found in our testing: 1 instance where state residency evidence was not included in the case file, 1 instance where a signed mutual responsibility agreement was not included the case file, 1 instance where child support income was not updated in NCFAST, and 2 instances where there was no evidence that required income verifications were completed. Questioned Costs: There was no known affect to eligibility and there were no known questioned costs. Context: We examined 25 of 1,406 TANF recipients from the TANF Eligibility Population Report provided by NC DHHS. The finding is being reported with the financial statement audit as it relates to TANF administrative cost compliance audit. Effect: Due to the errors noted, eligibility cannot be sufficiently substantiated and there is a risk that the County could provide funding and/or benefits to individuals who are not program eligible. Cause: Ineffective documentation/recordkeeping and case review process. Recommendation: The County should provide training of management and staff on the program's eligibility requirements, proper case review process, and required verifications for eligibility. Also, the County should ensure that their formal internal review process is adequately completed to identify and correct errors in case reviews. Views of responsible officials and planned corrective actions: The County agrees with the finding and is implementing actions to correct these issues, which are further discussed in the corrective action plan.
US Department of Health and Human Services Passed through the NC Dept. of Health and Human Services Program Name: Medical Assistance Program (Medicaid; Title XIX) CFDA # 93.778 Finding: 2022-003 IV-D Non-Cooperation SIGNIFICANT DEFICIENCY ELIGIBILITY Criteria: In accordance with the Medicaid Manual MA-3365, all Medicaid cases should be evaluated and referred to the Child Support Enforcement Agency (IV-D). The Child Support Enforcement Agency (IV-D) can assist the family in obtaining financial and/or medical support or medical support payments from the child?s non-custodial parent. Cooperation requirement with Department of Social Services (DSS) and Child Support Agencies must be met or good cause for not cooperating must be established when determine Medicaid eligibility. Condition: There were 5 errors discovered during our procedures that referrals between DSS and Child Support Agencies were not properly made. Questioned Costs: There was no known affect to eligibility and there were no known questioned costs. Context: We examined 60 from a total of 957,769 Medicaid claims from the Medicaid beneficiary report provided by NC Department of Health and Human Services to re-determine eligibility. These findings are being reported with the financial statement audit as it relates to Medicaid administrative cost compliance audit. Effect: For those certifications/re-certifications there was a chance that information was not properly documented and reconciled to North Carolina Families Accessing Services through Technology (NC FAST) and a participant could have been approved for benefits for which they were not eligible. Cause: Human error in reading the Automated Collection and Tracking System (ACTS) report and/or ineffective case review process. Identification of a repeat finding: This is a repeat finding from the immediate previous audit, 2021-008. Recommendation: Files should be reviewed internally to ensure proper information is in place and necessary procedures are taken when determine eligibility. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. Views of responsible officials and planned corrective actions: The county agrees with the finding. Please refer to the corrective action plan for details.
US Department of Health and Human Services Passed through the NC Dept. of Health and Human Services Program Name: Medical Assistance Program (Medicaid; Title XIX) CFDA # 93.778 Finding: 2022-004 Inaccurate Information Entry SIGNIFICANT DEFICIENCY ELIGIBILITY Criteria: In accordance with 42 CFR 435, documentation must be obtained as needed to determine if a recipient meets specific standards, and documentation must be maintained to support eligibility determinations. In accordance with 2 CFR 200, management should have an adequate system of internal controls procedures in place to ensure an applicant is properly determined or redetermined for benefits. Condition: There were 25 errors discovered during our procedures that inaccurate information was entered when determining eligibility. Questioned Costs: There was no known affect to eligibility and there were no known questioned costs. Context: We examined 60 from a total of 957,769 Medicaid claims from the Medicaid beneficiary report provided by NC Department of Health and Human Services to re-determine eligibility. These findings are being reported with the financial statement audit as it relates to Medicaid administrative cost compliance audit. Effect: For those certifications/re-certifications there was a chance that information was not properly documented and reconciled to NC FAST and a participant could have been approved for benefits for which they were not eligible. Identification of a repeat finding: This is a repeat finding from the immediate previous audit, 2021-009. Cause: Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility. Recommendation: Files should be reviewed internally to ensure proper documentation is in place for eligibility. Workers should be retrained on what files should contain and the importance of complete and accurate record keeping. We recommend that all files include online verifications, documented resources of income and those amounts agree to information in NC FAST. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. Views of responsible officials and planned corrective actions: The county agrees with the finding. Please refer to the corrective action plan for details.
US Department of Health and Human Services Passed through the NC Dept. of Health and Human Services Program Name: Medical Assistance Program (Medicaid; Title XIX) CFDA # 93.778 Finding: 2022-005 Inaccurate Resource Calculation SIGNIFICANT DEFICIENCY ELIGIBILITY Criteria: In accordance with Medicaid Manual MA-2230, Medicaid for Aged, Blind and Disabled case records should contain documentation that verifications were done in preparation of the application and these items will agree to reports in the NC FAST system. In this process, the countable resources should be calculated correctly and agree back to the amounts in the NC FAST system. Any items discovered in the verification process should be considered countable or non-countable resources and explained within the documentation. Condition: There were 6 errors discovered during our procedures that resources in the county documentation and those same resources contained in NC FAST were not the same amounts or files containing resources were not properly documented to be considered countable or non-countable. Questioned Costs: There was no known affect to eligibility and there were no known questioned costs. Context: We examined 60 from a total of 957,769 Medicaid claims from the Medicaid beneficiary report provided by NC Department of Health and Human Services to re-determine eligibility. These findings are being reported with the financial statement audit as it relates to Medicaid administrative cost compliance audit. Effect: For those certifications/re-certifications there was a chance that information was not properly documented and reconciled to NC FAST which could affect countable resource. Therefore, applicants could have received assistance for which they were not eligible. Identification of a repeat finding: This is a repeat finding from the immediate previous audit, 2021-010. Cause: Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility. Recommendation: Files should be reviewed internally to ensure proper documentation is in place for eligibility. Workers should be retrained on what files should contain and the importance of complete and accurate record keeping. We recommend that all files include online verifications, documented resources of income and those amounts agree to information in NC FAST. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. Views of responsible officials and planned corrective actions: The county agrees with the finding. Please refer to the corrective action plan for details.
US Department of Health and Human Services Passed through the NC Dept. of Health and Human Services Program Name: Medical Assistance Program (Medicaid; Title XIX) CFDA # 93.778 Finding: 2022-006 Inadequate Request for Information SIGNIFICANT DEFICIENCY ELIGIBILITY Criteria: In accordance with 42 CFR 435, documentation must be obtained as needed to determine if a recipient meets specific standards, and documentation must be maintained to support eligibility determinations. Electronic matches are required at applications and redeterminations. Condition: There were 6 errors discovered during our procedures that inadequate information was requested at applications and/or redeterminations. Questioned Costs: There was no known affect to eligibility and there were no known questioned costs. Context: We examined 60 from a total of 957,769 Medicaid claims from the Medicaid beneficiary report provided by NC Department of Health and Human Services to re-determine eligibility. These findings are being reported with the financial statement audit as it relates to Medicaid administrative cost compliance audit. Effect: For those certifications/re-certifications there was a chance that information was not properly documented and reconciled to NC FAST which could affect countable resource. Therefore, applicants could have received assistance for which they were not eligible. Identification of a repeat finding: This is a repeat finding from the immediate previous audit, 2021-011. Cause: Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility. Recommendation: Files should be reviewed internally to ensure proper documentation is in place for eligibility. Workers should be retrained on what files should contain and the importance of complete and accurate record keeping. We recommend that all files include online verifications, documented resources of income and those amounts agree to information in NC FAST. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. Views of responsible officials and planned corrective actions: The county agrees with the finding. Please refer to the corrective action plan for details.
US Department of Health and Human Services Passed through the NC Dept. of Health and Human Services Program Name: Medical Assistance Program (Medicaid; Title XIX) CFDA # 93.778 Finding: 2022-007 Untimely Review of SSI Termination SIGNIFICANT DEFICIENCY ELIGIBILITY Criteria: In accordance with the Medicaid Manual MA-3120, the State sends notification to the County when a participant is no longer eligible under Supplemental Security Income (SSI) determination, the County is required to initiate the ex parte review within 5 workdays of the date the termination appears on the SSI Termination Report, and complete the redetermination within 4 months of the month the case appears on the SSI Termination Report and notify the recipient about applicant's ongoing eligibility for Medicaid. Condition: There were 2 applicant/beneficiaries not reviewed timely and determined to be eligible for Medicaid when their SSI benefits were terminated. Questioned Costs: There was no known affect to eligibility and there were no known questioned costs. Context: We examined 60 from a total of 957,769 Medicaid claims from the Medicaid beneficiary report provided by NC Department of Health and Human Services to re-determine eligibility. These findings are being reported with the financial statement audit as it relates to Medicaid administrative cost compliance audit. Effect: The County did not initiate ex parte review timely, therefore, no eligibility review was completed in the required time period. The lack of follow up and certification lead to applicants receiving Medicaid benefits for which they were not eligible. Identification of a repeat finding: This is a repeat finding from the immediate previous audit, 2021-012. Cause: Ineffective communication between departments within the Department of Social Services. One area within DSS received State communications that applicants would no longer be eligible for SSI benefits and the County needed to conduct an application process. This information was not shared with other departments in DSS from which the recipient was also receiving benefits. Recommendation: Files should be reviewed internally to ensure proper documentation is in place for eligibility. Workers should be retrained on what files should contain and the importance of complete and accurate record keeping. We recommend that all files include online verifications, documented resources of income and those amounts agree to information in NC FAST. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. Views of responsible officials and planned corrective actions: The county agrees with the finding. Please refer to the corrective action plan for details.
US Department of Health and Human Services Passed through the NC Dept. of Health and Human Services Program Name: Food and Nutrition Services (FNS) Cluster CFDA # 10.551 and 10.561 Finding: 2022-009 Inadequate Documentation in case files SIGNIFICANT DEFICIENCY "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 State has provided policies and procedures to ensure that the County is meeting the federal guidance, relevant policies are: Food and Nutrition Services Policy 305 describes the verification sources and requirements and the FNS units primary responsibility for providing documentary evidence to support statements on applications and recertifications and procedures required if the statements by applicant/beneficiary are questionable. Food and Nutrition Services Policy 300 describes the sources of income countable and not countable to the household for determining financial eligibility.. Food and Nutrition Services Policy 310 describes the procedures related to verifying changes in income (i.e. termination, end of contract, temporary, etc.)." Condition: There were a total of 7 errors found in our testing: 1 instance where an OVS report was not included in the case file, 1 instance where Unemployment Income Benefits were not included in NCFAST, 1 instance where Social Security Disability Income was not included in NCFAST, 1 instance where child support income was not included in NCFAST, and 3 instances where there was no evidence that required income verifications were completed. Questioned Costs: There was no known affect to eligibility and there were no known questioned costs. Context: We examined 25 of 7,940 FNS recipients from the a report of all FNS beneficiaries provided by NC DHHS. The finding is being reported with the financial statement audit as it relates to FNS administrative cost compliance audit. Effect: Due to the errors noted, eligibility cannot be sufficiently substantiated and there is a risk that the County could provide funding and/or benefits to individuals who are not program eligible. Cause: Ineffective documentation/recordkeeping and case review process. Recommendation: The County should provide training of management and staff on the program's eligibility requirements, proper case review process, and required verifications for eligibility. Also, the County should ensure that their formal internal review process is adequately completed to identify and correct errors in case reviews. Views of responsible officials and planned corrective actions: The County agrees with the finding and is implementing actions to correct these issues, which are further discussed in the corrective action plan.
US Department of Treasury Program Name: Coronavirus State and Local Fiscal Recovery Fund CFDA # 21.027 Finding: 2022-010 Lack of General Compliance Policies SIGNIFICANT DEFICIENCY "Criteria: In accordance with the U.S. Department of Treasury 31 CFR Part 35, Coronavirus State and Local Fiscal Recovery Funds Final Rule and the Uniform Guidance, General Financial Management Internal Controls, Eligible Projects Determination & Documentation Policy, Cost Principles/Allowable Costs Policy, Civil Rights Compliance / Nondiscrimination Policy, Records Retention Policy, and Conflict of Interest are required to be adopted as condition of receiving the funds. " Condition: The County did not adopt and implement the following policies for Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) expenditures: Records Retention, Eligible Use, Allowable Costs, Civic Right Compliance, and Conflict of Interest. Effect: The County could have used the funds for activities and costs that were prohibited by the Final Rule. Cause: County oversight of the new federal grant requirements regarding the CSLFRF Revenue Replacement expenditure category to have the stated policies in place. Recommendation: The county management should review the award terms and conditions, and the Uniform Guidance more carefully to ensure all compliance requirements are met. Views of responsible officials and planned corrective actions: The County agrees with the finding and is implementing actions to correct these issues, which are further discussed in the corrective action plan.
US Department of Health and Human Services Passed through the NC Dept. of Health and Human Services Program Name: Temporary Assistance for Needy Families (TANF) Cluster CFDA # 93.558 Finding: 2022-008 Inadequate Documentation in case files SIGNIFICANT DEFICIENCY "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 State has provided policies and procedures to ensure that the County is meeting the federal guidance, relevant policies are: Work First Policy 108 (I) and (II) describes the residency requirements and the verifications required by the County. The policy also list out the acceptable documentation to verify address and residency. Work First Policy 104 describes the Mutual Responsibility Agreement and includes the signature requirements and any exceptions. Work First Policy 114 describes the income that is countable and not countable to the household for determining financial eligibility. Additionally, it also provides the types of verifications needed for each type of countable income and procedures related to verifying changes in income (i.e. termination, end of contract, temporary, etc.)." Condition: There were a total of 5 errors found in our testing: 1 instance where state residency evidence was not included in the case file, 1 instance where a signed mutual responsibility agreement was not included the case file, 1 instance where child support income was not updated in NCFAST, and 2 instances where there was no evidence that required income verifications were completed. Questioned Costs: There was no known affect to eligibility and there were no known questioned costs. Context: We examined 25 of 1,406 TANF recipients from the TANF Eligibility Population Report provided by NC DHHS. The finding is being reported with the financial statement audit as it relates to TANF administrative cost compliance audit. Effect: Due to the errors noted, eligibility cannot be sufficiently substantiated and there is a risk that the County could provide funding and/or benefits to individuals who are not program eligible. Cause: Ineffective documentation/recordkeeping and case review process. Recommendation: The County should provide training of management and staff on the program's eligibility requirements, proper case review process, and required verifications for eligibility. Also, the County should ensure that their formal internal review process is adequately completed to identify and correct errors in case reviews. Views of responsible officials and planned corrective actions: The County agrees with the finding and is implementing actions to correct these issues, which are further discussed in the corrective action plan.
US Department of Health and Human Services Passed through the NC Dept. of Health and Human Services Program Name: Medical Assistance Program (Medicaid; Title XIX) CFDA # 93.778 Finding: 2022-003 IV-D Non-Cooperation SIGNIFICANT DEFICIENCY ELIGIBILITY Criteria: In accordance with the Medicaid Manual MA-3365, all Medicaid cases should be evaluated and referred to the Child Support Enforcement Agency (IV-D). The Child Support Enforcement Agency (IV-D) can assist the family in obtaining financial and/or medical support or medical support payments from the child?s non-custodial parent. Cooperation requirement with Department of Social Services (DSS) and Child Support Agencies must be met or good cause for not cooperating must be established when determine Medicaid eligibility. Condition: There were 5 errors discovered during our procedures that referrals between DSS and Child Support Agencies were not properly made. Questioned Costs: There was no known affect to eligibility and there were no known questioned costs. Context: We examined 60 from a total of 957,769 Medicaid claims from the Medicaid beneficiary report provided by NC Department of Health and Human Services to re-determine eligibility. These findings are being reported with the financial statement audit as it relates to Medicaid administrative cost compliance audit. Effect: For those certifications/re-certifications there was a chance that information was not properly documented and reconciled to North Carolina Families Accessing Services through Technology (NC FAST) and a participant could have been approved for benefits for which they were not eligible. Cause: Human error in reading the Automated Collection and Tracking System (ACTS) report and/or ineffective case review process. Identification of a repeat finding: This is a repeat finding from the immediate previous audit, 2021-008. Recommendation: Files should be reviewed internally to ensure proper information is in place and necessary procedures are taken when determine eligibility. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. Views of responsible officials and planned corrective actions: The county agrees with the finding. Please refer to the corrective action plan for details.
US Department of Health and Human Services Passed through the NC Dept. of Health and Human Services Program Name: Medical Assistance Program (Medicaid; Title XIX) CFDA # 93.778 Finding: 2022-004 Inaccurate Information Entry SIGNIFICANT DEFICIENCY ELIGIBILITY Criteria: In accordance with 42 CFR 435, documentation must be obtained as needed to determine if a recipient meets specific standards, and documentation must be maintained to support eligibility determinations. In accordance with 2 CFR 200, management should have an adequate system of internal controls procedures in place to ensure an applicant is properly determined or redetermined for benefits. Condition: There were 25 errors discovered during our procedures that inaccurate information was entered when determining eligibility. Questioned Costs: There was no known affect to eligibility and there were no known questioned costs. Context: We examined 60 from a total of 957,769 Medicaid claims from the Medicaid beneficiary report provided by NC Department of Health and Human Services to re-determine eligibility. These findings are being reported with the financial statement audit as it relates to Medicaid administrative cost compliance audit. Effect: For those certifications/re-certifications there was a chance that information was not properly documented and reconciled to NC FAST and a participant could have been approved for benefits for which they were not eligible. Identification of a repeat finding: This is a repeat finding from the immediate previous audit, 2021-009. Cause: Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility. Recommendation: Files should be reviewed internally to ensure proper documentation is in place for eligibility. Workers should be retrained on what files should contain and the importance of complete and accurate record keeping. We recommend that all files include online verifications, documented resources of income and those amounts agree to information in NC FAST. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. Views of responsible officials and planned corrective actions: The county agrees with the finding. Please refer to the corrective action plan for details.
US Department of Health and Human Services Passed through the NC Dept. of Health and Human Services Program Name: Medical Assistance Program (Medicaid; Title XIX) CFDA # 93.778 Finding: 2022-005 Inaccurate Resource Calculation SIGNIFICANT DEFICIENCY ELIGIBILITY Criteria: In accordance with Medicaid Manual MA-2230, Medicaid for Aged, Blind and Disabled case records should contain documentation that verifications were done in preparation of the application and these items will agree to reports in the NC FAST system. In this process, the countable resources should be calculated correctly and agree back to the amounts in the NC FAST system. Any items discovered in the verification process should be considered countable or non-countable resources and explained within the documentation. Condition: There were 6 errors discovered during our procedures that resources in the county documentation and those same resources contained in NC FAST were not the same amounts or files containing resources were not properly documented to be considered countable or non-countable. Questioned Costs: There was no known affect to eligibility and there were no known questioned costs. Context: We examined 60 from a total of 957,769 Medicaid claims from the Medicaid beneficiary report provided by NC Department of Health and Human Services to re-determine eligibility. These findings are being reported with the financial statement audit as it relates to Medicaid administrative cost compliance audit. Effect: For those certifications/re-certifications there was a chance that information was not properly documented and reconciled to NC FAST which could affect countable resource. Therefore, applicants could have received assistance for which they were not eligible. Identification of a repeat finding: This is a repeat finding from the immediate previous audit, 2021-010. Cause: Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility. Recommendation: Files should be reviewed internally to ensure proper documentation is in place for eligibility. Workers should be retrained on what files should contain and the importance of complete and accurate record keeping. We recommend that all files include online verifications, documented resources of income and those amounts agree to information in NC FAST. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. Views of responsible officials and planned corrective actions: The county agrees with the finding. Please refer to the corrective action plan for details.
US Department of Health and Human Services Passed through the NC Dept. of Health and Human Services Program Name: Medical Assistance Program (Medicaid; Title XIX) CFDA # 93.778 Finding: 2022-006 Inadequate Request for Information SIGNIFICANT DEFICIENCY ELIGIBILITY Criteria: In accordance with 42 CFR 435, documentation must be obtained as needed to determine if a recipient meets specific standards, and documentation must be maintained to support eligibility determinations. Electronic matches are required at applications and redeterminations. Condition: There were 6 errors discovered during our procedures that inadequate information was requested at applications and/or redeterminations. Questioned Costs: There was no known affect to eligibility and there were no known questioned costs. Context: We examined 60 from a total of 957,769 Medicaid claims from the Medicaid beneficiary report provided by NC Department of Health and Human Services to re-determine eligibility. These findings are being reported with the financial statement audit as it relates to Medicaid administrative cost compliance audit. Effect: For those certifications/re-certifications there was a chance that information was not properly documented and reconciled to NC FAST which could affect countable resource. Therefore, applicants could have received assistance for which they were not eligible. Identification of a repeat finding: This is a repeat finding from the immediate previous audit, 2021-011. Cause: Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility. Recommendation: Files should be reviewed internally to ensure proper documentation is in place for eligibility. Workers should be retrained on what files should contain and the importance of complete and accurate record keeping. We recommend that all files include online verifications, documented resources of income and those amounts agree to information in NC FAST. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. Views of responsible officials and planned corrective actions: The county agrees with the finding. Please refer to the corrective action plan for details.
US Department of Health and Human Services Passed through the NC Dept. of Health and Human Services Program Name: Medical Assistance Program (Medicaid; Title XIX) CFDA # 93.778 Finding: 2022-007 Untimely Review of SSI Termination SIGNIFICANT DEFICIENCY ELIGIBILITY Criteria: In accordance with the Medicaid Manual MA-3120, the State sends notification to the County when a participant is no longer eligible under Supplemental Security Income (SSI) determination, the County is required to initiate the ex parte review within 5 workdays of the date the termination appears on the SSI Termination Report, and complete the redetermination within 4 months of the month the case appears on the SSI Termination Report and notify the recipient about applicant's ongoing eligibility for Medicaid. Condition: There were 2 applicant/beneficiaries not reviewed timely and determined to be eligible for Medicaid when their SSI benefits were terminated. Questioned Costs: There was no known affect to eligibility and there were no known questioned costs. Context: We examined 60 from a total of 957,769 Medicaid claims from the Medicaid beneficiary report provided by NC Department of Health and Human Services to re-determine eligibility. These findings are being reported with the financial statement audit as it relates to Medicaid administrative cost compliance audit. Effect: The County did not initiate ex parte review timely, therefore, no eligibility review was completed in the required time period. The lack of follow up and certification lead to applicants receiving Medicaid benefits for which they were not eligible. Identification of a repeat finding: This is a repeat finding from the immediate previous audit, 2021-012. Cause: Ineffective communication between departments within the Department of Social Services. One area within DSS received State communications that applicants would no longer be eligible for SSI benefits and the County needed to conduct an application process. This information was not shared with other departments in DSS from which the recipient was also receiving benefits. Recommendation: Files should be reviewed internally to ensure proper documentation is in place for eligibility. Workers should be retrained on what files should contain and the importance of complete and accurate record keeping. We recommend that all files include online verifications, documented resources of income and those amounts agree to information in NC FAST. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. Views of responsible officials and planned corrective actions: The county agrees with the finding. Please refer to the corrective action plan for details.