Criteria: In accordance with 2 CFR 200, management must have an adequate system of internal
control procedures in place to properly review and assess the eligibility of individuals. In accordance
with the Energy Programs Manual (EP-300 Energy Programs section 300.09), documentation must be
maintained in order to ensure the accuracy of the benefits being provided within program
requirements, the case file is complete and accurate, and evidence of review should be documented.
Condition: The County Department of Social Services maintained inconsistent documentation for
income and resources.
Context: Of the 1035 participants during the current year valued at $335,908, we examined 60
(valued at $18,282) and determined that 10 (17%) had inconsistent documentation supporting the
eligibility determination in the case file. Upon further review, these 10 participants were still eligible.
We also determined that 1 participant (2% valued at $300) was not supported with case
documentation to confirm eligibility.
Effect: Casefile maintained inconsistent documentation, which could allow benefits to be provided to
individuals who are not eligible.
Cause: The caseworker did not verify updated documentation to the NCFAST system.
Questioned Costs: In accordance with 2 CFR 200, auditors are required to report known questioned
costs when likely questioned costs are greater than $25,000. Even though the sample results only
identified $300 in questioned costs, if tests were extended to the entire population, questioned costs
could exceed $25,000.
Recommendation: Caseworkers should review their eligibility determinations and ensure that the
correct information is included for proper documentation for eligibility.
Views of Responsible Officials and Planned Corrective Actions: The County agrees with this
finding. Please refer to the Corrective Action Plan section of this report.
Criteria: In accordance with 2 CFR 200, management must have an adequate system of internal
control procedures in place to properly review and assess the eligibility of individuals. In accordance
with the Energy Programs Manual (EP-300 Energy Programs section 300.09), documentation must be
maintained in order to ensure the accuracy of the benefits being provided within program
requirements, the case file is complete and accurate, and evidence of review should be documented.
Condition: The County Department of Social Services maintained inconsistent documentation for
income and resources.
Context: Of the 1035 participants during the current year valued at $335,908, we examined 60
(valued at $18,282) and determined that 10 (17%) had inconsistent documentation supporting the
eligibility determination in the case file. Upon further review, these 10 participants were still eligible.
We also determined that 1 participant (2% valued at $300) was not supported with case
documentation to confirm eligibility.
Effect: Casefile maintained inconsistent documentation, which could allow benefits to be provided to
individuals who are not eligible.
Cause: The caseworker did not verify updated documentation to the NCFAST system.
Questioned Costs: In accordance with 2 CFR 200, auditors are required to report known questioned
costs when likely questioned costs are greater than $25,000. Even though the sample results only
identified $300 in questioned costs, if tests were extended to the entire population, questioned costs
could exceed $25,000.
Recommendation: Caseworkers should review their eligibility determinations and ensure that the
correct information is included for proper documentation for eligibility.
Views of Responsible Officials and Planned Corrective Actions: The County agrees with this
finding. Please refer to the Corrective Action Plan section of this report.
Criteria: In accordance with 2 CFR 200, management must have an adequate system of internal
control procedures in place to properly review and assess the eligibility of individuals. In accordance
with the Energy Programs Manual (EP-300 Energy Programs section 300.09), documentation must be
maintained in order to ensure the accuracy of the benefits being provided within program
requirements, the case file is complete and accurate, and evidence of review should be documented.
Condition: The County Department of Social Services maintained inconsistent documentation for
income and resources.
Context: Of the 1035 participants during the current year valued at $335,908, we examined 60
(valued at $18,282) and determined that 10 (17%) had inconsistent documentation supporting the
eligibility determination in the case file. Upon further review, these 10 participants were still eligible.
We also determined that 1 participant (2% valued at $300) was not supported with case
documentation to confirm eligibility.
Effect: Casefile maintained inconsistent documentation, which could allow benefits to be provided to
individuals who are not eligible.
Cause: The caseworker did not verify updated documentation to the NCFAST system.
Questioned Costs: In accordance with 2 CFR 200, auditors are required to report known questioned
costs when likely questioned costs are greater than $25,000. Even though the sample results only
identified $300 in questioned costs, if tests were extended to the entire population, questioned costs
could exceed $25,000.
Recommendation: Caseworkers should review their eligibility determinations and ensure that the
correct information is included for proper documentation for eligibility.
Views of Responsible Officials and Planned Corrective Actions: The County agrees with this
finding. Please refer to the Corrective Action Plan section of this report.
Criteria: In accordance with 2 CFR 200, management must have an adequate system of internal
control procedures in place to properly review and assess the eligibility of individuals. In accordance
with the Energy Programs Manual (EP-300 Energy Programs section 300.09), documentation must be
maintained in order to ensure the accuracy of the benefits being provided within program
requirements, the case file is complete and accurate, and evidence of review should be documented.
Condition: The County Department of Social Services maintained inconsistent documentation for
income and resources.
Context: Of the 1035 participants during the current year valued at $335,908, we examined 60
(valued at $18,282) and determined that 10 (17%) had inconsistent documentation supporting the
eligibility determination in the case file. Upon further review, these 10 participants were still eligible.
We also determined that 1 participant (2% valued at $300) was not supported with case
documentation to confirm eligibility.
Effect: Casefile maintained inconsistent documentation, which could allow benefits to be provided to
individuals who are not eligible.
Cause: The caseworker did not verify updated documentation to the NCFAST system.
Questioned Costs: In accordance with 2 CFR 200, auditors are required to report known questioned
costs when likely questioned costs are greater than $25,000. Even though the sample results only
identified $300 in questioned costs, if tests were extended to the entire population, questioned costs
could exceed $25,000.
Recommendation: Caseworkers should review their eligibility determinations and ensure that the
correct information is included for proper documentation for eligibility.
Views of Responsible Officials and Planned Corrective Actions: The County agrees with this
finding. Please refer to the Corrective Action Plan section of this report.
Criteria: In accordance with 2 CFR 200, management must have an adequate system of internal
control procedures in place to properly review and assess the eligibility of individuals. In accordance
with the Energy Programs Manual (EP-300 Energy Programs section 300.09), documentation must be
maintained in order to ensure the accuracy of the benefits being provided within program
requirements, the case file is complete and accurate, and evidence of review should be documented.
Condition: The County Department of Social Services maintained inconsistent documentation for
income and resources.
Context: Of the 1035 participants during the current year valued at $335,908, we examined 60
(valued at $18,282) and determined that 10 (17%) had inconsistent documentation supporting the
eligibility determination in the case file. Upon further review, these 10 participants were still eligible.
We also determined that 1 participant (2% valued at $300) was not supported with case
documentation to confirm eligibility.
Effect: Casefile maintained inconsistent documentation, which could allow benefits to be provided to
individuals who are not eligible.
Cause: The caseworker did not verify updated documentation to the NCFAST system.
Questioned Costs: In accordance with 2 CFR 200, auditors are required to report known questioned
costs when likely questioned costs are greater than $25,000. Even though the sample results only
identified $300 in questioned costs, if tests were extended to the entire population, questioned costs
could exceed $25,000.
Recommendation: Caseworkers should review their eligibility determinations and ensure that the
correct information is included for proper documentation for eligibility.
Views of Responsible Officials and Planned Corrective Actions: The County agrees with this
finding. Please refer to the Corrective Action Plan section of this report.
Criteria: In accordance with 2 CFR 200, management must have an adequate system of internal
control procedures in place to properly review and assess the eligibility of individuals. In accordance
with the Energy Programs Manual (EP-300 Energy Programs section 300.09), documentation must be
maintained in order to ensure the accuracy of the benefits being provided within program
requirements, the case file is complete and accurate, and evidence of review should be documented.
Condition: The County Department of Social Services maintained inconsistent documentation for
income and resources.
Context: Of the 1035 participants during the current year valued at $335,908, we examined 60
(valued at $18,282) and determined that 10 (17%) had inconsistent documentation supporting the
eligibility determination in the case file. Upon further review, these 10 participants were still eligible.
We also determined that 1 participant (2% valued at $300) was not supported with case
documentation to confirm eligibility.
Effect: Casefile maintained inconsistent documentation, which could allow benefits to be provided to
individuals who are not eligible.
Cause: The caseworker did not verify updated documentation to the NCFAST system.
Questioned Costs: In accordance with 2 CFR 200, auditors are required to report known questioned
costs when likely questioned costs are greater than $25,000. Even though the sample results only
identified $300 in questioned costs, if tests were extended to the entire population, questioned costs
could exceed $25,000.
Recommendation: Caseworkers should review their eligibility determinations and ensure that the
correct information is included for proper documentation for eligibility.
Views of Responsible Officials and Planned Corrective Actions: The County agrees with this
finding. Please refer to the Corrective Action Plan section of this report.
Criteria: In accordance with 2 CFR 200, management must have an adequate system of internal
control procedures in place to properly review and assess the eligibility of individuals. In accordance
with the Energy Programs Manual (EP-300 Energy Programs section 300.09), documentation must be
maintained in order to ensure the accuracy of the benefits being provided within program
requirements, the case file is complete and accurate, and evidence of review should be documented.
Condition: The County Department of Social Services maintained inconsistent documentation for
income and resources.
Context: Of the 1035 participants during the current year valued at $335,908, we examined 60
(valued at $18,282) and determined that 10 (17%) had inconsistent documentation supporting the
eligibility determination in the case file. Upon further review, these 10 participants were still eligible.
We also determined that 1 participant (2% valued at $300) was not supported with case
documentation to confirm eligibility.
Effect: Casefile maintained inconsistent documentation, which could allow benefits to be provided to
individuals who are not eligible.
Cause: The caseworker did not verify updated documentation to the NCFAST system.
Questioned Costs: In accordance with 2 CFR 200, auditors are required to report known questioned
costs when likely questioned costs are greater than $25,000. Even though the sample results only
identified $300 in questioned costs, if tests were extended to the entire population, questioned costs
could exceed $25,000.
Recommendation: Caseworkers should review their eligibility determinations and ensure that the
correct information is included for proper documentation for eligibility.
Views of Responsible Officials and Planned Corrective Actions: The County agrees with this
finding. Please refer to the Corrective Action Plan section of this report.
Criteria: In accordance with 2 CFR 200, management must have an adequate system of internal
control procedures in place to properly review and assess the eligibility of individuals. In accordance
with the Energy Programs Manual (EP-300 Energy Programs section 300.09), documentation must be
maintained in order to ensure the accuracy of the benefits being provided within program
requirements, the case file is complete and accurate, and evidence of review should be documented.
Condition: The County Department of Social Services maintained inconsistent documentation for
income and resources.
Context: Of the 1035 participants during the current year valued at $335,908, we examined 60
(valued at $18,282) and determined that 10 (17%) had inconsistent documentation supporting the
eligibility determination in the case file. Upon further review, these 10 participants were still eligible.
We also determined that 1 participant (2% valued at $300) was not supported with case
documentation to confirm eligibility.
Effect: Casefile maintained inconsistent documentation, which could allow benefits to be provided to
individuals who are not eligible.
Cause: The caseworker did not verify updated documentation to the NCFAST system.
Questioned Costs: In accordance with 2 CFR 200, auditors are required to report known questioned
costs when likely questioned costs are greater than $25,000. Even though the sample results only
identified $300 in questioned costs, if tests were extended to the entire population, questioned costs
could exceed $25,000.
Recommendation: Caseworkers should review their eligibility determinations and ensure that the
correct information is included for proper documentation for eligibility.
Views of Responsible Officials and Planned Corrective Actions: The County agrees with this
finding. Please refer to the Corrective Action Plan section of this report.
Criteria: In accordance with 2 CFR 200, management must have an adequate system of internal
control procedures in place to properly review and assess the eligibility of individuals. In accordance
with the Energy Programs Manual (EP-300 Energy Programs section 300.09), documentation must be
maintained in order to ensure the accuracy of the benefits being provided within program
requirements, the case file is complete and accurate, and evidence of review should be documented.
Condition: The County Department of Social Services maintained inconsistent documentation for
income and resources.
Context: Of the 1035 participants during the current year valued at $335,908, we examined 60
(valued at $18,282) and determined that 10 (17%) had inconsistent documentation supporting the
eligibility determination in the case file. Upon further review, these 10 participants were still eligible.
We also determined that 1 participant (2% valued at $300) was not supported with case
documentation to confirm eligibility.
Effect: Casefile maintained inconsistent documentation, which could allow benefits to be provided to
individuals who are not eligible.
Cause: The caseworker did not verify updated documentation to the NCFAST system.
Questioned Costs: In accordance with 2 CFR 200, auditors are required to report known questioned
costs when likely questioned costs are greater than $25,000. Even though the sample results only
identified $300 in questioned costs, if tests were extended to the entire population, questioned costs
could exceed $25,000.
Recommendation: Caseworkers should review their eligibility determinations and ensure that the
correct information is included for proper documentation for eligibility.
Views of Responsible Officials and Planned Corrective Actions: The County agrees with this
finding. Please refer to the Corrective Action Plan section of this report.
Criteria: In accordance with 2 CFR 200, management must have an adequate system of internal
control procedures in place to properly review and assess the eligibility of individuals. In accordance
with the Energy Programs Manual (EP-300 Energy Programs section 300.09), documentation must be
maintained in order to ensure the accuracy of the benefits being provided within program
requirements, the case file is complete and accurate, and evidence of review should be documented.
Condition: The County Department of Social Services maintained inconsistent documentation for
income and resources.
Context: Of the 1035 participants during the current year valued at $335,908, we examined 60
(valued at $18,282) and determined that 10 (17%) had inconsistent documentation supporting the
eligibility determination in the case file. Upon further review, these 10 participants were still eligible.
We also determined that 1 participant (2% valued at $300) was not supported with case
documentation to confirm eligibility.
Effect: Casefile maintained inconsistent documentation, which could allow benefits to be provided to
individuals who are not eligible.
Cause: The caseworker did not verify updated documentation to the NCFAST system.
Questioned Costs: In accordance with 2 CFR 200, auditors are required to report known questioned
costs when likely questioned costs are greater than $25,000. Even though the sample results only
identified $300 in questioned costs, if tests were extended to the entire population, questioned costs
could exceed $25,000.
Recommendation: Caseworkers should review their eligibility determinations and ensure that the
correct information is included for proper documentation for eligibility.
Views of Responsible Officials and Planned Corrective Actions: The County agrees with this
finding. Please refer to the Corrective Action Plan section of this report.
Criteria: In accordance with 2 CFR 200, management must have an adequate system of internal
control procedures in place to properly review and assess the eligibility of individuals. In accordance
with the Energy Programs Manual (EP-300 Energy Programs section 300.09), documentation must be
maintained in order to ensure the accuracy of the benefits being provided within program
requirements, the case file is complete and accurate, and evidence of review should be documented.
Condition: The County Department of Social Services maintained inconsistent documentation for
income and resources.
Context: Of the 1035 participants during the current year valued at $335,908, we examined 60
(valued at $18,282) and determined that 10 (17%) had inconsistent documentation supporting the
eligibility determination in the case file. Upon further review, these 10 participants were still eligible.
We also determined that 1 participant (2% valued at $300) was not supported with case
documentation to confirm eligibility.
Effect: Casefile maintained inconsistent documentation, which could allow benefits to be provided to
individuals who are not eligible.
Cause: The caseworker did not verify updated documentation to the NCFAST system.
Questioned Costs: In accordance with 2 CFR 200, auditors are required to report known questioned
costs when likely questioned costs are greater than $25,000. Even though the sample results only
identified $300 in questioned costs, if tests were extended to the entire population, questioned costs
could exceed $25,000.
Recommendation: Caseworkers should review their eligibility determinations and ensure that the
correct information is included for proper documentation for eligibility.
Views of Responsible Officials and Planned Corrective Actions: The County agrees with this
finding. Please refer to the Corrective Action Plan section of this report.
Criteria: In accordance with 2 CFR 200, management must have an adequate system of internal
control procedures in place to properly review and assess the eligibility of individuals. In accordance
with the Energy Programs Manual (EP-300 Energy Programs section 300.09), documentation must be
maintained in order to ensure the accuracy of the benefits being provided within program
requirements, the case file is complete and accurate, and evidence of review should be documented.
Condition: The County Department of Social Services maintained inconsistent documentation for
income and resources.
Context: Of the 1035 participants during the current year valued at $335,908, we examined 60
(valued at $18,282) and determined that 10 (17%) had inconsistent documentation supporting the
eligibility determination in the case file. Upon further review, these 10 participants were still eligible.
We also determined that 1 participant (2% valued at $300) was not supported with case
documentation to confirm eligibility.
Effect: Casefile maintained inconsistent documentation, which could allow benefits to be provided to
individuals who are not eligible.
Cause: The caseworker did not verify updated documentation to the NCFAST system.
Questioned Costs: In accordance with 2 CFR 200, auditors are required to report known questioned
costs when likely questioned costs are greater than $25,000. Even though the sample results only
identified $300 in questioned costs, if tests were extended to the entire population, questioned costs
could exceed $25,000.
Recommendation: Caseworkers should review their eligibility determinations and ensure that the
correct information is included for proper documentation for eligibility.
Views of Responsible Officials and Planned Corrective Actions: The County agrees with this
finding. Please refer to the Corrective Action Plan section of this report.
Criteria: In accordance with 2 CFR 200, management must have an adequate system of internal
control procedures in place to properly review and assess the eligibility of individuals. In accordance
with the Energy Programs Manual (EP-300 Energy Programs section 300.09), documentation must be
maintained in order to ensure the accuracy of the benefits being provided within program
requirements, the case file is complete and accurate, and evidence of review should be documented.
Condition: The County Department of Social Services maintained inconsistent documentation for
income and resources.
Context: Of the 1035 participants during the current year valued at $335,908, we examined 60
(valued at $18,282) and determined that 10 (17%) had inconsistent documentation supporting the
eligibility determination in the case file. Upon further review, these 10 participants were still eligible.
We also determined that 1 participant (2% valued at $300) was not supported with case
documentation to confirm eligibility.
Effect: Casefile maintained inconsistent documentation, which could allow benefits to be provided to
individuals who are not eligible.
Cause: The caseworker did not verify updated documentation to the NCFAST system.
Questioned Costs: In accordance with 2 CFR 200, auditors are required to report known questioned
costs when likely questioned costs are greater than $25,000. Even though the sample results only
identified $300 in questioned costs, if tests were extended to the entire population, questioned costs
could exceed $25,000.
Recommendation: Caseworkers should review their eligibility determinations and ensure that the
correct information is included for proper documentation for eligibility.
Views of Responsible Officials and Planned Corrective Actions: The County agrees with this
finding. Please refer to the Corrective Action Plan section of this report.
Criteria: In accordance with 2 CFR 200, management must have an adequate system of internal
control procedures in place to properly review and assess the eligibility of individuals. In accordance
with the Energy Programs Manual (EP-300 Energy Programs section 300.09), documentation must be
maintained in order to ensure the accuracy of the benefits being provided within program
requirements, the case file is complete and accurate, and evidence of review should be documented.
Condition: The County Department of Social Services maintained inconsistent documentation for
income and resources.
Context: Of the 1035 participants during the current year valued at $335,908, we examined 60
(valued at $18,282) and determined that 10 (17%) had inconsistent documentation supporting the
eligibility determination in the case file. Upon further review, these 10 participants were still eligible.
We also determined that 1 participant (2% valued at $300) was not supported with case
documentation to confirm eligibility.
Effect: Casefile maintained inconsistent documentation, which could allow benefits to be provided to
individuals who are not eligible.
Cause: The caseworker did not verify updated documentation to the NCFAST system.
Questioned Costs: In accordance with 2 CFR 200, auditors are required to report known questioned
costs when likely questioned costs are greater than $25,000. Even though the sample results only
identified $300 in questioned costs, if tests were extended to the entire population, questioned costs
could exceed $25,000.
Recommendation: Caseworkers should review their eligibility determinations and ensure that the
correct information is included for proper documentation for eligibility.
Views of Responsible Officials and Planned Corrective Actions: The County agrees with this
finding. Please refer to the Corrective Action Plan section of this report.