U.S. Department of Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds AL Number: 21.027 Non-Material Non-Compliance Material Weakness, Activities Allowed or Unallowed Criteria: In accordance with 2 CFR 200, the County is required to establish and maintain effective internal control over federal award that provides reasonable assurance that the County is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. In accordance with 31 CFR 35, a written justification is required that explains how premium pay to certain higher income workers was responsive to the public health emergency. Condition: The guidelines for premium pay included in the interim and final rules over Coronavirus State and Local Fiscal Recovery Funds include a requirement to provide a written justification of premium pay to certain higher income individuals. Context: The County spent $5,234,382 of their allocation of Coronavirus State and Local Fiscal Recovery Funds, including $2,049,702 in premium pay to 860 workers during the year ended June 30, 2022. The total compensation of 28 of those employees was higher than the calculated threshold based on the County?s average annual wages. A written justification for these 28 employees was not included in the SLFRF Compliance Report ? SLT-3447-P&E Report-Q1 2022 as required due to a lack of oversight by management responsible for administering the grant. The written justification was later added to the Q2 2022 report and therefore, the County is in compliance with the final regulations. Effect: The County was not in compliance with requirements of the final regulations over premium pay during the year. The County later corrected the report to be in compliance. Cause: There was a lack of oversight of the premium pay calculations and execution of the County?s premium pay plan in conjunction with a misinterpretation of the interim rules under which the premium pay was administered. The administrator of the grant who filed the Q1 2022 report was not familiar with the written justification requirements. Questioned Cost: This finding represents an internal control issue; therefore, questioned costs are not applicable. Recommendation: The County?s grant administrator should be familiar with all regulations over how Coronavirus State and Local Fiscal Recovery Funds are allowed to be spent and specific reporting requirements that apply to each category of funds. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
U.S. Department of Health and Human Services Passed-through N.C. Department of Health and Human Services Program Name: Low Income Home Energy Assistance AL Number: 93.568 Grant Number: G18B1NCLIEA Material Weakness, Eligibility Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include properly reviewed income calculations. In accordance with 45 CFR 435, documentation must be maintained to support eligibility determinations. Condition: The County Department of Social Services failed to properly determine income for five applicants. The County Department of Social Services failed to obtain the applicant?s signature, including an online or telephonic signature, on the DSS-8178 Energy Programs Application. Upon further review, the applicants were ultimately eligible. Context: Of the 2,282 benefit payments valued at $2,138,857, we examined 60 payment records ($32,358 value) and determined that in six casefiles (10%) proper documentation was not retained to support the eligibility determination, including five casefiles that did not have properly calculated income, and one casefile that did not include a client?s signature authorizing the application. Upon further review and recalculation, the applicants were deemed eligible. Effect: Casefile did not have properly calculated income or a signed application form, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to accurately calculate income and obtain a signed application form. Questioned Cost: The finding represents an internal control issue; therefore, questioned costs are not applicable. Recommendation: Casefiles should be reviewed to verify that calculations are accurate and all required documentation has been obtained before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
U.S. Department of Health and Human Services Passed-through N.C. Department of Health and Human Services Program Name: Low Income Home Energy Assistance AL Number: 93.568 Grant Number: G18B1NCLIEA Non-Material Non-Compliance Material Weakness, Special Tests and Provisions Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that applicants are timely notified of denial and their right to a hearing. In accordance with Section 135 of the Energy Programs Manual, households that are denied assistance or do not receive reasonably prompt assistance must have an opportunity for a hearing, and therefore, must be informed of their right to a hearing. Condition: Two applicants were denied assistance and did not receive the notice of denial and right to a hearing. Context: Of the 1,242 denied applications, we examined 60 and determined that in two cases (3%) the applicants were not provided with the notice of denial and right to a hearing. Effect: Hearings may not be provided within the required time frame to households who were denied or did not receive prompt assistance. Eligible applicants may not receive benefits that they should have received. Cause: The notice of denial is automatically generated by NC Fast. In cases where a notice is not automatically generated, the case worker must manually generate the notice. Whether the notice is automatically generated or manually generated, the case worker is required to mailed the notice. Case workers did not mail the notices as required. Questioned Cost: This finding represents an internal control issue; therefore, questioned costs are not applicable. Recommendation: The County should have a system in place to ensure that the notice of denial and right to a hearing is provided to every denied applicant. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
U.S. Department of Health and Human Services Passed-through N.C. Department of Health and Human Services Program Name: Low Income Home Energy Assistance AL Number: 93.568 Grant Number: G18B1NCLIEA Material Weakness, Eligibility Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include properly reviewed income calculations. In accordance with 45 CFR 435, documentation must be maintained to support eligibility determinations. Condition: The County Department of Social Services failed to properly determine income for five applicants. The County Department of Social Services failed to obtain the applicant?s signature, including an online or telephonic signature, on the DSS-8178 Energy Programs Application. Upon further review, the applicants were ultimately eligible. Context: Of the 2,282 benefit payments valued at $2,138,857, we examined 60 payment records ($32,358 value) and determined that in six casefiles (10%) proper documentation was not retained to support the eligibility determination, including five casefiles that did not have properly calculated income, and one casefile that did not include a client?s signature authorizing the application. Upon further review and recalculation, the applicants were deemed eligible. Effect: Casefile did not have properly calculated income or a signed application form, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to accurately calculate income and obtain a signed application form. Questioned Cost: The finding represents an internal control issue; therefore, questioned costs are not applicable. Recommendation: Casefiles should be reviewed to verify that calculations are accurate and all required documentation has been obtained before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
U.S. Department of Health and Human Services Passed-through N.C. Department of Health and Human Services Program Name: Low Income Home Energy Assistance AL Number: 93.568 Grant Number: G18B1NCLIEA Non-Material Non-Compliance Material Weakness, Special Tests and Provisions Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that applicants are timely notified of denial and their right to a hearing. In accordance with Section 135 of the Energy Programs Manual, households that are denied assistance or do not receive reasonably prompt assistance must have an opportunity for a hearing, and therefore, must be informed of their right to a hearing. Condition: Two applicants were denied assistance and did not receive the notice of denial and right to a hearing. Context: Of the 1,242 denied applications, we examined 60 and determined that in two cases (3%) the applicants were not provided with the notice of denial and right to a hearing. Effect: Hearings may not be provided within the required time frame to households who were denied or did not receive prompt assistance. Eligible applicants may not receive benefits that they should have received. Cause: The notice of denial is automatically generated by NC Fast. In cases where a notice is not automatically generated, the case worker must manually generate the notice. Whether the notice is automatically generated or manually generated, the case worker is required to mailed the notice. Case workers did not mail the notices as required. Questioned Cost: This finding represents an internal control issue; therefore, questioned costs are not applicable. Recommendation: The County should have a system in place to ensure that the notice of denial and right to a hearing is provided to every denied applicant. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
U.S. Department of Health and Human Services Passed-through N.C. Department of Health and Human Services Program Name: Low Income Home Energy Assistance AL Number: 93.568 Grant Number: G18B1NCLIEA Material Weakness, Eligibility Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include properly reviewed income calculations. In accordance with 45 CFR 435, documentation must be maintained to support eligibility determinations. Condition: The County Department of Social Services failed to properly determine income for five applicants. The County Department of Social Services failed to obtain the applicant?s signature, including an online or telephonic signature, on the DSS-8178 Energy Programs Application. Upon further review, the applicants were ultimately eligible. Context: Of the 2,282 benefit payments valued at $2,138,857, we examined 60 payment records ($32,358 value) and determined that in six casefiles (10%) proper documentation was not retained to support the eligibility determination, including five casefiles that did not have properly calculated income, and one casefile that did not include a client?s signature authorizing the application. Upon further review and recalculation, the applicants were deemed eligible. Effect: Casefile did not have properly calculated income or a signed application form, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to accurately calculate income and obtain a signed application form. Questioned Cost: The finding represents an internal control issue; therefore, questioned costs are not applicable. Recommendation: Casefiles should be reviewed to verify that calculations are accurate and all required documentation has been obtained before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
U.S. Department of Health and Human Services Passed-through N.C. Department of Health and Human Services Program Name: Low Income Home Energy Assistance AL Number: 93.568 Grant Number: G18B1NCLIEA Non-Material Non-Compliance Material Weakness, Special Tests and Provisions Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that applicants are timely notified of denial and their right to a hearing. In accordance with Section 135 of the Energy Programs Manual, households that are denied assistance or do not receive reasonably prompt assistance must have an opportunity for a hearing, and therefore, must be informed of their right to a hearing. Condition: Two applicants were denied assistance and did not receive the notice of denial and right to a hearing. Context: Of the 1,242 denied applications, we examined 60 and determined that in two cases (3%) the applicants were not provided with the notice of denial and right to a hearing. Effect: Hearings may not be provided within the required time frame to households who were denied or did not receive prompt assistance. Eligible applicants may not receive benefits that they should have received. Cause: The notice of denial is automatically generated by NC Fast. In cases where a notice is not automatically generated, the case worker must manually generate the notice. Whether the notice is automatically generated or manually generated, the case worker is required to mailed the notice. Case workers did not mail the notices as required. Questioned Cost: This finding represents an internal control issue; therefore, questioned costs are not applicable. Recommendation: The County should have a system in place to ensure that the notice of denial and right to a hearing is provided to every denied applicant. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
U.S. Department of Health and Human Services Passed-through N.C. Department of Health and Human Services Program Name: Low Income Home Energy Assistance AL Number: 93.568 Grant Number: G18B1NCLIEA Material Weakness, Eligibility Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include properly reviewed income calculations. In accordance with 45 CFR 435, documentation must be maintained to support eligibility determinations. Condition: The County Department of Social Services failed to properly determine income for five applicants. The County Department of Social Services failed to obtain the applicant?s signature, including an online or telephonic signature, on the DSS-8178 Energy Programs Application. Upon further review, the applicants were ultimately eligible. Context: Of the 2,282 benefit payments valued at $2,138,857, we examined 60 payment records ($32,358 value) and determined that in six casefiles (10%) proper documentation was not retained to support the eligibility determination, including five casefiles that did not have properly calculated income, and one casefile that did not include a client?s signature authorizing the application. Upon further review and recalculation, the applicants were deemed eligible. Effect: Casefile did not have properly calculated income or a signed application form, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to accurately calculate income and obtain a signed application form. Questioned Cost: The finding represents an internal control issue; therefore, questioned costs are not applicable. Recommendation: Casefiles should be reviewed to verify that calculations are accurate and all required documentation has been obtained before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
U.S. Department of Health and Human Services Passed-through N.C. Department of Health and Human Services Program Name: Low Income Home Energy Assistance AL Number: 93.568 Grant Number: G18B1NCLIEA Non-Material Non-Compliance Material Weakness, Special Tests and Provisions Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that applicants are timely notified of denial and their right to a hearing. In accordance with Section 135 of the Energy Programs Manual, households that are denied assistance or do not receive reasonably prompt assistance must have an opportunity for a hearing, and therefore, must be informed of their right to a hearing. Condition: Two applicants were denied assistance and did not receive the notice of denial and right to a hearing. Context: Of the 1,242 denied applications, we examined 60 and determined that in two cases (3%) the applicants were not provided with the notice of denial and right to a hearing. Effect: Hearings may not be provided within the required time frame to households who were denied or did not receive prompt assistance. Eligible applicants may not receive benefits that they should have received. Cause: The notice of denial is automatically generated by NC Fast. In cases where a notice is not automatically generated, the case worker must manually generate the notice. Whether the notice is automatically generated or manually generated, the case worker is required to mailed the notice. Case workers did not mail the notices as required. Questioned Cost: This finding represents an internal control issue; therefore, questioned costs are not applicable. Recommendation: The County should have a system in place to ensure that the notice of denial and right to a hearing is provided to every denied applicant. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
U.S. Department of Health and Human Services Passed-through N.C. Department of Health and Human Services Program Name: Low Income Home Energy Assistance AL Number: 93.568 Grant Number: G18B1NCLIEA Material Weakness, Eligibility Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include properly reviewed income calculations. In accordance with 45 CFR 435, documentation must be maintained to support eligibility determinations. Condition: The County Department of Social Services failed to properly determine income for five applicants. The County Department of Social Services failed to obtain the applicant?s signature, including an online or telephonic signature, on the DSS-8178 Energy Programs Application. Upon further review, the applicants were ultimately eligible. Context: Of the 2,282 benefit payments valued at $2,138,857, we examined 60 payment records ($32,358 value) and determined that in six casefiles (10%) proper documentation was not retained to support the eligibility determination, including five casefiles that did not have properly calculated income, and one casefile that did not include a client?s signature authorizing the application. Upon further review and recalculation, the applicants were deemed eligible. Effect: Casefile did not have properly calculated income or a signed application form, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to accurately calculate income and obtain a signed application form. Questioned Cost: The finding represents an internal control issue; therefore, questioned costs are not applicable. Recommendation: Casefiles should be reviewed to verify that calculations are accurate and all required documentation has been obtained before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
U.S. Department of Health and Human Services Passed-through N.C. Department of Health and Human Services Program Name: Low Income Home Energy Assistance AL Number: 93.568 Grant Number: G18B1NCLIEA Non-Material Non-Compliance Material Weakness, Special Tests and Provisions Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that applicants are timely notified of denial and their right to a hearing. In accordance with Section 135 of the Energy Programs Manual, households that are denied assistance or do not receive reasonably prompt assistance must have an opportunity for a hearing, and therefore, must be informed of their right to a hearing. Condition: Two applicants were denied assistance and did not receive the notice of denial and right to a hearing. Context: Of the 1,242 denied applications, we examined 60 and determined that in two cases (3%) the applicants were not provided with the notice of denial and right to a hearing. Effect: Hearings may not be provided within the required time frame to households who were denied or did not receive prompt assistance. Eligible applicants may not receive benefits that they should have received. Cause: The notice of denial is automatically generated by NC Fast. In cases where a notice is not automatically generated, the case worker must manually generate the notice. Whether the notice is automatically generated or manually generated, the case worker is required to mailed the notice. Case workers did not mail the notices as required. Questioned Cost: This finding represents an internal control issue; therefore, questioned costs are not applicable. Recommendation: The County should have a system in place to ensure that the notice of denial and right to a hearing is provided to every denied applicant. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Passed-through N.C. Department of Health and Human Services Program Name: Medical Assistance Program AL Number: 93.778 Grant Number: XIX-MAP 18 Non-Material Non-Compliance Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that required second party reviews are completed and corrective action plans are implemented and communicated in a timely manner. In accordance with the Dear County Director Letter dated March 30, 2017, County Departments of Social Services are required to perform second party review procedures and submit the results and corrective action plans quarterly by the 20th day following the end of the quarter. Condition: Two of the quarterly reports were submitted after the due date. Context: Of the four quarterly reports, two were not submitted by the due date. The first quarter report was filed on October 21 and the second quarter report was filed on January 24. Effect: The County is not in compliance with second party review reporting requirements of the North Carolina Department of Health and Human Services, Division of Medical Assistance. Cause: There were delays in completing the second party review tracking spreadsheet which is required to be submitted. Questioned Cost: This finding represents an internal control issue; therefore, questioned costs are not applicable. Recommendation: The County should have due date management tools that assist in filing the required second party review tracking in a timely manner. The tracking spreadsheet should be filed even if all corrective actions have not yet been implemented by the due date. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
U.S. Department of Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds AL Number: 21.027 Non-Material Non-Compliance Material Weakness, Activities Allowed or Unallowed Criteria: In accordance with 2 CFR 200, the County is required to establish and maintain effective internal control over federal award that provides reasonable assurance that the County is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. In accordance with 31 CFR 35, a written justification is required that explains how premium pay to certain higher income workers was responsive to the public health emergency. Condition: The guidelines for premium pay included in the interim and final rules over Coronavirus State and Local Fiscal Recovery Funds include a requirement to provide a written justification of premium pay to certain higher income individuals. Context: The County spent $5,234,382 of their allocation of Coronavirus State and Local Fiscal Recovery Funds, including $2,049,702 in premium pay to 860 workers during the year ended June 30, 2022. The total compensation of 28 of those employees was higher than the calculated threshold based on the County?s average annual wages. A written justification for these 28 employees was not included in the SLFRF Compliance Report ? SLT-3447-P&E Report-Q1 2022 as required due to a lack of oversight by management responsible for administering the grant. The written justification was later added to the Q2 2022 report and therefore, the County is in compliance with the final regulations. Effect: The County was not in compliance with requirements of the final regulations over premium pay during the year. The County later corrected the report to be in compliance. Cause: There was a lack of oversight of the premium pay calculations and execution of the County?s premium pay plan in conjunction with a misinterpretation of the interim rules under which the premium pay was administered. The administrator of the grant who filed the Q1 2022 report was not familiar with the written justification requirements. Questioned Cost: This finding represents an internal control issue; therefore, questioned costs are not applicable. Recommendation: The County?s grant administrator should be familiar with all regulations over how Coronavirus State and Local Fiscal Recovery Funds are allowed to be spent and specific reporting requirements that apply to each category of funds. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
U.S. Department of Health and Human Services Passed-through N.C. Department of Health and Human Services Program Name: Low Income Home Energy Assistance AL Number: 93.568 Grant Number: G18B1NCLIEA Material Weakness, Eligibility Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include properly reviewed income calculations. In accordance with 45 CFR 435, documentation must be maintained to support eligibility determinations. Condition: The County Department of Social Services failed to properly determine income for five applicants. The County Department of Social Services failed to obtain the applicant?s signature, including an online or telephonic signature, on the DSS-8178 Energy Programs Application. Upon further review, the applicants were ultimately eligible. Context: Of the 2,282 benefit payments valued at $2,138,857, we examined 60 payment records ($32,358 value) and determined that in six casefiles (10%) proper documentation was not retained to support the eligibility determination, including five casefiles that did not have properly calculated income, and one casefile that did not include a client?s signature authorizing the application. Upon further review and recalculation, the applicants were deemed eligible. Effect: Casefile did not have properly calculated income or a signed application form, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to accurately calculate income and obtain a signed application form. Questioned Cost: The finding represents an internal control issue; therefore, questioned costs are not applicable. Recommendation: Casefiles should be reviewed to verify that calculations are accurate and all required documentation has been obtained before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
U.S. Department of Health and Human Services Passed-through N.C. Department of Health and Human Services Program Name: Low Income Home Energy Assistance AL Number: 93.568 Grant Number: G18B1NCLIEA Non-Material Non-Compliance Material Weakness, Special Tests and Provisions Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that applicants are timely notified of denial and their right to a hearing. In accordance with Section 135 of the Energy Programs Manual, households that are denied assistance or do not receive reasonably prompt assistance must have an opportunity for a hearing, and therefore, must be informed of their right to a hearing. Condition: Two applicants were denied assistance and did not receive the notice of denial and right to a hearing. Context: Of the 1,242 denied applications, we examined 60 and determined that in two cases (3%) the applicants were not provided with the notice of denial and right to a hearing. Effect: Hearings may not be provided within the required time frame to households who were denied or did not receive prompt assistance. Eligible applicants may not receive benefits that they should have received. Cause: The notice of denial is automatically generated by NC Fast. In cases where a notice is not automatically generated, the case worker must manually generate the notice. Whether the notice is automatically generated or manually generated, the case worker is required to mailed the notice. Case workers did not mail the notices as required. Questioned Cost: This finding represents an internal control issue; therefore, questioned costs are not applicable. Recommendation: The County should have a system in place to ensure that the notice of denial and right to a hearing is provided to every denied applicant. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
U.S. Department of Health and Human Services Passed-through N.C. Department of Health and Human Services Program Name: Low Income Home Energy Assistance AL Number: 93.568 Grant Number: G18B1NCLIEA Material Weakness, Eligibility Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include properly reviewed income calculations. In accordance with 45 CFR 435, documentation must be maintained to support eligibility determinations. Condition: The County Department of Social Services failed to properly determine income for five applicants. The County Department of Social Services failed to obtain the applicant?s signature, including an online or telephonic signature, on the DSS-8178 Energy Programs Application. Upon further review, the applicants were ultimately eligible. Context: Of the 2,282 benefit payments valued at $2,138,857, we examined 60 payment records ($32,358 value) and determined that in six casefiles (10%) proper documentation was not retained to support the eligibility determination, including five casefiles that did not have properly calculated income, and one casefile that did not include a client?s signature authorizing the application. Upon further review and recalculation, the applicants were deemed eligible. Effect: Casefile did not have properly calculated income or a signed application form, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to accurately calculate income and obtain a signed application form. Questioned Cost: The finding represents an internal control issue; therefore, questioned costs are not applicable. Recommendation: Casefiles should be reviewed to verify that calculations are accurate and all required documentation has been obtained before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
U.S. Department of Health and Human Services Passed-through N.C. Department of Health and Human Services Program Name: Low Income Home Energy Assistance AL Number: 93.568 Grant Number: G18B1NCLIEA Non-Material Non-Compliance Material Weakness, Special Tests and Provisions Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that applicants are timely notified of denial and their right to a hearing. In accordance with Section 135 of the Energy Programs Manual, households that are denied assistance or do not receive reasonably prompt assistance must have an opportunity for a hearing, and therefore, must be informed of their right to a hearing. Condition: Two applicants were denied assistance and did not receive the notice of denial and right to a hearing. Context: Of the 1,242 denied applications, we examined 60 and determined that in two cases (3%) the applicants were not provided with the notice of denial and right to a hearing. Effect: Hearings may not be provided within the required time frame to households who were denied or did not receive prompt assistance. Eligible applicants may not receive benefits that they should have received. Cause: The notice of denial is automatically generated by NC Fast. In cases where a notice is not automatically generated, the case worker must manually generate the notice. Whether the notice is automatically generated or manually generated, the case worker is required to mailed the notice. Case workers did not mail the notices as required. Questioned Cost: This finding represents an internal control issue; therefore, questioned costs are not applicable. Recommendation: The County should have a system in place to ensure that the notice of denial and right to a hearing is provided to every denied applicant. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
U.S. Department of Health and Human Services Passed-through N.C. Department of Health and Human Services Program Name: Low Income Home Energy Assistance AL Number: 93.568 Grant Number: G18B1NCLIEA Material Weakness, Eligibility Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include properly reviewed income calculations. In accordance with 45 CFR 435, documentation must be maintained to support eligibility determinations. Condition: The County Department of Social Services failed to properly determine income for five applicants. The County Department of Social Services failed to obtain the applicant?s signature, including an online or telephonic signature, on the DSS-8178 Energy Programs Application. Upon further review, the applicants were ultimately eligible. Context: Of the 2,282 benefit payments valued at $2,138,857, we examined 60 payment records ($32,358 value) and determined that in six casefiles (10%) proper documentation was not retained to support the eligibility determination, including five casefiles that did not have properly calculated income, and one casefile that did not include a client?s signature authorizing the application. Upon further review and recalculation, the applicants were deemed eligible. Effect: Casefile did not have properly calculated income or a signed application form, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to accurately calculate income and obtain a signed application form. Questioned Cost: The finding represents an internal control issue; therefore, questioned costs are not applicable. Recommendation: Casefiles should be reviewed to verify that calculations are accurate and all required documentation has been obtained before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
U.S. Department of Health and Human Services Passed-through N.C. Department of Health and Human Services Program Name: Low Income Home Energy Assistance AL Number: 93.568 Grant Number: G18B1NCLIEA Non-Material Non-Compliance Material Weakness, Special Tests and Provisions Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that applicants are timely notified of denial and their right to a hearing. In accordance with Section 135 of the Energy Programs Manual, households that are denied assistance or do not receive reasonably prompt assistance must have an opportunity for a hearing, and therefore, must be informed of their right to a hearing. Condition: Two applicants were denied assistance and did not receive the notice of denial and right to a hearing. Context: Of the 1,242 denied applications, we examined 60 and determined that in two cases (3%) the applicants were not provided with the notice of denial and right to a hearing. Effect: Hearings may not be provided within the required time frame to households who were denied or did not receive prompt assistance. Eligible applicants may not receive benefits that they should have received. Cause: The notice of denial is automatically generated by NC Fast. In cases where a notice is not automatically generated, the case worker must manually generate the notice. Whether the notice is automatically generated or manually generated, the case worker is required to mailed the notice. Case workers did not mail the notices as required. Questioned Cost: This finding represents an internal control issue; therefore, questioned costs are not applicable. Recommendation: The County should have a system in place to ensure that the notice of denial and right to a hearing is provided to every denied applicant. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
U.S. Department of Health and Human Services Passed-through N.C. Department of Health and Human Services Program Name: Low Income Home Energy Assistance AL Number: 93.568 Grant Number: G18B1NCLIEA Material Weakness, Eligibility Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include properly reviewed income calculations. In accordance with 45 CFR 435, documentation must be maintained to support eligibility determinations. Condition: The County Department of Social Services failed to properly determine income for five applicants. The County Department of Social Services failed to obtain the applicant?s signature, including an online or telephonic signature, on the DSS-8178 Energy Programs Application. Upon further review, the applicants were ultimately eligible. Context: Of the 2,282 benefit payments valued at $2,138,857, we examined 60 payment records ($32,358 value) and determined that in six casefiles (10%) proper documentation was not retained to support the eligibility determination, including five casefiles that did not have properly calculated income, and one casefile that did not include a client?s signature authorizing the application. Upon further review and recalculation, the applicants were deemed eligible. Effect: Casefile did not have properly calculated income or a signed application form, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to accurately calculate income and obtain a signed application form. Questioned Cost: The finding represents an internal control issue; therefore, questioned costs are not applicable. Recommendation: Casefiles should be reviewed to verify that calculations are accurate and all required documentation has been obtained before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
U.S. Department of Health and Human Services Passed-through N.C. Department of Health and Human Services Program Name: Low Income Home Energy Assistance AL Number: 93.568 Grant Number: G18B1NCLIEA Non-Material Non-Compliance Material Weakness, Special Tests and Provisions Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that applicants are timely notified of denial and their right to a hearing. In accordance with Section 135 of the Energy Programs Manual, households that are denied assistance or do not receive reasonably prompt assistance must have an opportunity for a hearing, and therefore, must be informed of their right to a hearing. Condition: Two applicants were denied assistance and did not receive the notice of denial and right to a hearing. Context: Of the 1,242 denied applications, we examined 60 and determined that in two cases (3%) the applicants were not provided with the notice of denial and right to a hearing. Effect: Hearings may not be provided within the required time frame to households who were denied or did not receive prompt assistance. Eligible applicants may not receive benefits that they should have received. Cause: The notice of denial is automatically generated by NC Fast. In cases where a notice is not automatically generated, the case worker must manually generate the notice. Whether the notice is automatically generated or manually generated, the case worker is required to mailed the notice. Case workers did not mail the notices as required. Questioned Cost: This finding represents an internal control issue; therefore, questioned costs are not applicable. Recommendation: The County should have a system in place to ensure that the notice of denial and right to a hearing is provided to every denied applicant. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
U.S. Department of Health and Human Services Passed-through N.C. Department of Health and Human Services Program Name: Low Income Home Energy Assistance AL Number: 93.568 Grant Number: G18B1NCLIEA Material Weakness, Eligibility Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include properly reviewed income calculations. In accordance with 45 CFR 435, documentation must be maintained to support eligibility determinations. Condition: The County Department of Social Services failed to properly determine income for five applicants. The County Department of Social Services failed to obtain the applicant?s signature, including an online or telephonic signature, on the DSS-8178 Energy Programs Application. Upon further review, the applicants were ultimately eligible. Context: Of the 2,282 benefit payments valued at $2,138,857, we examined 60 payment records ($32,358 value) and determined that in six casefiles (10%) proper documentation was not retained to support the eligibility determination, including five casefiles that did not have properly calculated income, and one casefile that did not include a client?s signature authorizing the application. Upon further review and recalculation, the applicants were deemed eligible. Effect: Casefile did not have properly calculated income or a signed application form, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to accurately calculate income and obtain a signed application form. Questioned Cost: The finding represents an internal control issue; therefore, questioned costs are not applicable. Recommendation: Casefiles should be reviewed to verify that calculations are accurate and all required documentation has been obtained before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
U.S. Department of Health and Human Services Passed-through N.C. Department of Health and Human Services Program Name: Low Income Home Energy Assistance AL Number: 93.568 Grant Number: G18B1NCLIEA Non-Material Non-Compliance Material Weakness, Special Tests and Provisions Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that applicants are timely notified of denial and their right to a hearing. In accordance with Section 135 of the Energy Programs Manual, households that are denied assistance or do not receive reasonably prompt assistance must have an opportunity for a hearing, and therefore, must be informed of their right to a hearing. Condition: Two applicants were denied assistance and did not receive the notice of denial and right to a hearing. Context: Of the 1,242 denied applications, we examined 60 and determined that in two cases (3%) the applicants were not provided with the notice of denial and right to a hearing. Effect: Hearings may not be provided within the required time frame to households who were denied or did not receive prompt assistance. Eligible applicants may not receive benefits that they should have received. Cause: The notice of denial is automatically generated by NC Fast. In cases where a notice is not automatically generated, the case worker must manually generate the notice. Whether the notice is automatically generated or manually generated, the case worker is required to mailed the notice. Case workers did not mail the notices as required. Questioned Cost: This finding represents an internal control issue; therefore, questioned costs are not applicable. Recommendation: The County should have a system in place to ensure that the notice of denial and right to a hearing is provided to every denied applicant. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Passed-through N.C. Department of Health and Human Services Program Name: Medical Assistance Program AL Number: 93.778 Grant Number: XIX-MAP 18 Non-Material Non-Compliance Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that required second party reviews are completed and corrective action plans are implemented and communicated in a timely manner. In accordance with the Dear County Director Letter dated March 30, 2017, County Departments of Social Services are required to perform second party review procedures and submit the results and corrective action plans quarterly by the 20th day following the end of the quarter. Condition: Two of the quarterly reports were submitted after the due date. Context: Of the four quarterly reports, two were not submitted by the due date. The first quarter report was filed on October 21 and the second quarter report was filed on January 24. Effect: The County is not in compliance with second party review reporting requirements of the North Carolina Department of Health and Human Services, Division of Medical Assistance. Cause: There were delays in completing the second party review tracking spreadsheet which is required to be submitted. Questioned Cost: This finding represents an internal control issue; therefore, questioned costs are not applicable. Recommendation: The County should have due date management tools that assist in filing the required second party review tracking in a timely manner. The tracking spreadsheet should be filed even if all corrective actions have not yet been implemented by the due date. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.