Audit 289925

FY End
2023-06-30
Total Expended
$69.48M
Findings
6
Programs
36
Organization: Johnston County (NC)
Year: 2023 Accepted: 2024-02-12

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
366864 2023-001 Significant Deficiency Yes E
366865 2023-002 Significant Deficiency Yes E
366866 2023-003 Significant Deficiency Yes E
943306 2023-001 Significant Deficiency Yes E
943307 2023-002 Significant Deficiency Yes E
943308 2023-003 Significant Deficiency Yes E

Programs

ALN Program Spent Major Findings
66.458 Capitalization Grants for Clean Water State Revolving Funds $42.78M Yes 0
93.778 Medical Assistance Program $6.01M Yes 3
14.871 Section 8 Housing Choice Vouchers $4.87M - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $2.58M - 0
66.468 Capitalization Grants for Drinking Water State Revolving Funds $2.47M - 0
93.558 Temporary Assistance for Needy Families $1.64M - 0
93.563 Child Support Enforcement $1.56M - 0
93.658 Foster Care_title IV-E $1.53M - 0
93.568 Low-Income Home Energy Assistance $1.28M - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $1.05M Yes 0
93.667 Social Services Block Grant $706,817 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $386,933 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $348,015 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $327,780 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $290,004 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $249,528 - 0
93.767 Children's Health Insurance Program $198,253 - 0
93.268 Immunization Cooperative Agreements $135,317 - 0
93.659 Adoption Assistance $117,700 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $116,007 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $105,894 - 0
16.922 Equitable Sharing Program $91,767 - 0
93.994 Maternal and Child Health Services Block Grant to the States $91,319 - 0
14.225 Community Development Block Grants/special Purpose Grants/insular Areas $87,051 - 0
97.042 Emergency Management Performance Grants $80,907 - 0
93.217 Family Planning_services $73,889 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $65,942 - 0
93.069 Public Health Emergency Preparedness $53,123 - 0
93.053 Nutrition Services Incentive Program $47,567 - 0
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $37,427 - 0
93.991 Preventive Health and Health Services Block Grant $30,607 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $28,478 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $25,380 - 0
93.556 Promoting Safe and Stable Families $10,280 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $5,921 - 0
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $42 - 0

Contacts

Name Title Type
LDWDE4D2DDL5 Chad McLamb Auditee
9199895110 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: N/A

Finding 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) AL # 93.778 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 Social Services and Child Support Agencies must be met or good cause for not cooperating must be established when determining Medicaid eligibility. There were 2 errors discovered during our procedures that referrals between Department of Social Services (DSS) and Child Support Agencies were not made. There was no known affect to eligibility and there were no known questioned costs. We examined 60 from a total of 1,870,417 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. 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. Human error in reading the Automated Collection and Tracking System (ACTS) report and/or ineffective case review process. Files should be reviewed internally to ensure proper information is in place and necessary procedures are taken when determining eligibility. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. The County agrees with the finding.
Views of responsible officials and planned corrective actions: Finding: 2023-002 Inaccurate Information Entry SIGNIFICANT DEFICIENCY Eligibility Criteria: Condition: Questioned Costs: Context: Effect: Identification of a repeat finding: Cause: Recommendation: Views of responsible officials and planned corrective actions: 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. The County agrees with the finding. Section III. Federal Award Findings and Questioned Costs (continued) This is a repeat finding from the immediate previous audit, 2022-003. Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility. US Department of Health and Human Services The County agrees with the finding. Passed through the NC Dept. of Health and Human Services Program Name: Medical Assistance Program (Medicaid; Title XIX) AL # 93.778 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. There were 9 errors discovered during our procedures that inaccurate information was entered when determining eligibility. There was no known affect to eligibility and there were no known questioned costs. We examined 60 from a total of 1,870,417 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. 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.
US Department of Health and Human Services Section III. Federal Award Findings and Questioned Costs (continued) The County agrees with the finding. Program Name: Medical Assistance Program (Medicaid; Title XIX) Section IV. State Award Findings and Questioned Costs AL # 93.778 There were 6 errors discovered during our procedures that inadequate information was requested at applications and/or redeterminations. 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. We examined 60 from a total of 1,870,417 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. There was no known affect to eligibility and there were no known questioned costs. AL # 93.778 This is a repeat finding from the immediate previous audit, 2022-005. Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility. 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 and 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. Passed through the NC Dept. of Health and Human Services Program Name: Medical Assistance Program (Medicaid; Title XIX) 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.
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) AL # 93.778 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 Social Services and Child Support Agencies must be met or good cause for not cooperating must be established when determining Medicaid eligibility. There were 2 errors discovered during our procedures that referrals between Department of Social Services (DSS) and Child Support Agencies were not made. There was no known affect to eligibility and there were no known questioned costs. We examined 60 from a total of 1,870,417 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. 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. Human error in reading the Automated Collection and Tracking System (ACTS) report and/or ineffective case review process. Files should be reviewed internally to ensure proper information is in place and necessary procedures are taken when determining eligibility. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. The County agrees with the finding.
Views of responsible officials and planned corrective actions: Finding: 2023-002 Inaccurate Information Entry SIGNIFICANT DEFICIENCY Eligibility Criteria: Condition: Questioned Costs: Context: Effect: Identification of a repeat finding: Cause: Recommendation: Views of responsible officials and planned corrective actions: 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. The County agrees with the finding. Section III. Federal Award Findings and Questioned Costs (continued) This is a repeat finding from the immediate previous audit, 2022-003. Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility. US Department of Health and Human Services The County agrees with the finding. Passed through the NC Dept. of Health and Human Services Program Name: Medical Assistance Program (Medicaid; Title XIX) AL # 93.778 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. There were 9 errors discovered during our procedures that inaccurate information was entered when determining eligibility. There was no known affect to eligibility and there were no known questioned costs. We examined 60 from a total of 1,870,417 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. 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.
US Department of Health and Human Services Section III. Federal Award Findings and Questioned Costs (continued) The County agrees with the finding. Program Name: Medical Assistance Program (Medicaid; Title XIX) Section IV. State Award Findings and Questioned Costs AL # 93.778 There were 6 errors discovered during our procedures that inadequate information was requested at applications and/or redeterminations. 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. We examined 60 from a total of 1,870,417 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. There was no known affect to eligibility and there were no known questioned costs. AL # 93.778 This is a repeat finding from the immediate previous audit, 2022-005. Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility. 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 and 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. Passed through the NC Dept. of Health and Human Services Program Name: Medical Assistance Program (Medicaid; Title XIX) 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.