U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Supplemental Nutrition Assistance Program (SNAP) Cluster AL # 10.561 Grant Number: 071-417 Finding: 2022-006 Material Weakness Criteria: The NC Food and Nutrition Services Manual section FNS 135 requires counties to conduct second-party reviews as part of the system of quality control. Management should have adequate second-party review procedures in place to properly review and assess the eligibility of individuals in order to ensure that the benefits being provided are within program requirements, and documentation in the case file is complete and accurate, and evidence of review should be documented. Condition: The County Department of Social Services did not have a system in place the entire year to perform second party reviews for the SNAP program. Context: While performing tests of internal control over compliance on the program above, we noted the above condition. Effect: The County?s second-party review process is not effective at ensuring that case files are complete and accurate. Errors could exist that go uncorrected. Cause: Due to staff turnover, second-party reviews were not completed for the entire year. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: The County should ensure that the second-party review process is being followed and reviews are being completed for all months of the year. 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.
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Supplemental Nutrition Assistance Program (SNAP) Cluster AL # 10.561 Grant Number: 071-417 Finding: 2022-006 Material Weakness Criteria: The NC Food and Nutrition Services Manual section FNS 135 requires counties to conduct second-party reviews as part of the system of quality control. Management should have adequate second-party review procedures in place to properly review and assess the eligibility of individuals in order to ensure that the benefits being provided are within program requirements, and documentation in the case file is complete and accurate, and evidence of review should be documented. Condition: The County Department of Social Services did not have a system in place the entire year to perform second party reviews for the SNAP program. Context: While performing tests of internal control over compliance on the program above, we noted the above condition. Effect: The County?s second-party review process is not effective at ensuring that case files are complete and accurate. Errors could exist that go uncorrected. Cause: Due to staff turnover, second-party reviews were not completed for the entire year. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: The County should ensure that the second-party review process is being followed and reviews are being completed for all months of the year. 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.
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Supplemental Nutrition Assistance Program (SNAP) Cluster AL # 10.561 Grant Number: 071-417 Finding: 2022-006 Material Weakness Criteria: The NC Food and Nutrition Services Manual section FNS 135 requires counties to conduct second-party reviews as part of the system of quality control. Management should have adequate second-party review procedures in place to properly review and assess the eligibility of individuals in order to ensure that the benefits being provided are within program requirements, and documentation in the case file is complete and accurate, and evidence of review should be documented. Condition: The County Department of Social Services did not have a system in place the entire year to perform second party reviews for the SNAP program. Context: While performing tests of internal control over compliance on the program above, we noted the above condition. Effect: The County?s second-party review process is not effective at ensuring that case files are complete and accurate. Errors could exist that go uncorrected. Cause: Due to staff turnover, second-party reviews were not completed for the entire year. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: The County should ensure that the second-party review process is being followed and reviews are being completed for all months of the year. 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.
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Supplemental Nutrition Assistance Program (SNAP) Cluster AL # 10.561 Grant Number: 071-417 Finding: 2022-006 Material Weakness Criteria: The NC Food and Nutrition Services Manual section FNS 135 requires counties to conduct second-party reviews as part of the system of quality control. Management should have adequate second-party review procedures in place to properly review and assess the eligibility of individuals in order to ensure that the benefits being provided are within program requirements, and documentation in the case file is complete and accurate, and evidence of review should be documented. Condition: The County Department of Social Services did not have a system in place the entire year to perform second party reviews for the SNAP program. Context: While performing tests of internal control over compliance on the program above, we noted the above condition. Effect: The County?s second-party review process is not effective at ensuring that case files are complete and accurate. Errors could exist that go uncorrected. Cause: Due to staff turnover, second-party reviews were not completed for the entire year. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: The County should ensure that the second-party review process is being followed and reviews are being completed for all months of the year. 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.
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Low-Income Home Energy Assistance AL # 93.568 Grant Number: 071-406, 071-372 Finding: 2022-007 Material Weakness 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 to ensure the accuracy of the benefits being provided in within program requirements and documentation in the case file is complete and accurate, and evidence of review should be documented. Condition: The County Department of Social Services did not have a system in place the entire year to perform second party reviews for the energy programs. Context: While performing tests of internal control over compliance on the program above, we noted the above condition. Effect: The County?s second-party review process is not effective at ensuring that case files are complete and accurate. Errors could exist that go uncorrected. Cause: Due to staff turnover, second-party reviews were not completed for the entire year. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: The County should ensure that the second-party review process is being followed and reviews are being completed for all months of the year. 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
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Low-Income Home Energy Assistance AL # 93.568 Grant Number: 071-406, 071-372 Finding: 2022-007 Material Weakness 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 to ensure the accuracy of the benefits being provided in within program requirements and documentation in the case file is complete and accurate, and evidence of review should be documented. Condition: The County Department of Social Services did not have a system in place the entire year to perform second party reviews for the energy programs. Context: While performing tests of internal control over compliance on the program above, we noted the above condition. Effect: The County?s second-party review process is not effective at ensuring that case files are complete and accurate. Errors could exist that go uncorrected. Cause: Due to staff turnover, second-party reviews were not completed for the entire year. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: The County should ensure that the second-party review process is being followed and reviews are being completed for all months of the year. 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
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Low-Income Home Energy Assistance AL # 93.568 Grant Number: 071-406, 071-372 Finding: 2022-007 Material Weakness 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 to ensure the accuracy of the benefits being provided in within program requirements and documentation in the case file is complete and accurate, and evidence of review should be documented. Condition: The County Department of Social Services did not have a system in place the entire year to perform second party reviews for the energy programs. Context: While performing tests of internal control over compliance on the program above, we noted the above condition. Effect: The County?s second-party review process is not effective at ensuring that case files are complete and accurate. Errors could exist that go uncorrected. Cause: Due to staff turnover, second-party reviews were not completed for the entire year. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: The County should ensure that the second-party review process is being followed and reviews are being completed for all months of the year. 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
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Low-Income Home Energy Assistance AL # 93.568 Grant Number: 071-406, 071-372 Finding: 2022-007 Material Weakness 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 to ensure the accuracy of the benefits being provided in within program requirements and documentation in the case file is complete and accurate, and evidence of review should be documented. Condition: The County Department of Social Services did not have a system in place the entire year to perform second party reviews for the energy programs. Context: While performing tests of internal control over compliance on the program above, we noted the above condition. Effect: The County?s second-party review process is not effective at ensuring that case files are complete and accurate. Errors could exist that go uncorrected. Cause: Due to staff turnover, second-party reviews were not completed for the entire year. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: The County should ensure that the second-party review process is being followed and reviews are being completed for all months of the year. 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
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Low-Income Home Energy Assistance AL # 93.568 Grant Number: 071-406, 071-372 Finding: 2022-007 Material Weakness 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 to ensure the accuracy of the benefits being provided in within program requirements and documentation in the case file is complete and accurate, and evidence of review should be documented. Condition: The County Department of Social Services did not have a system in place the entire year to perform second party reviews for the energy programs. Context: While performing tests of internal control over compliance on the program above, we noted the above condition. Effect: The County?s second-party review process is not effective at ensuring that case files are complete and accurate. Errors could exist that go uncorrected. Cause: Due to staff turnover, second-party reviews were not completed for the entire year. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: The County should ensure that the second-party review process is being followed and reviews are being completed for all months of the year. 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
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Low-Income Home Energy Assistance AL # 93.568 Grant Number: 071-406, 071-372 Finding: 2022-007 Material Weakness 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 to ensure the accuracy of the benefits being provided in within program requirements and documentation in the case file is complete and accurate, and evidence of review should be documented. Condition: The County Department of Social Services did not have a system in place the entire year to perform second party reviews for the energy programs. Context: While performing tests of internal control over compliance on the program above, we noted the above condition. Effect: The County?s second-party review process is not effective at ensuring that case files are complete and accurate. Errors could exist that go uncorrected. Cause: Due to staff turnover, second-party reviews were not completed for the entire year. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: The County should ensure that the second-party review process is being followed and reviews are being completed for all months of the year. 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
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Low-Income Home Energy Assistance AL # 93.568 Grant Number: 071-406, 071-372 Finding: 2022-007 Material Weakness 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 to ensure the accuracy of the benefits being provided in within program requirements and documentation in the case file is complete and accurate, and evidence of review should be documented. Condition: The County Department of Social Services did not have a system in place the entire year to perform second party reviews for the energy programs. Context: While performing tests of internal control over compliance on the program above, we noted the above condition. Effect: The County?s second-party review process is not effective at ensuring that case files are complete and accurate. Errors could exist that go uncorrected. Cause: Due to staff turnover, second-party reviews were not completed for the entire year. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: The County should ensure that the second-party review process is being followed and reviews are being completed for all months of the year. 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
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Medical Assistance Program AL # 93.778 Grant Number: 071-420, 071-375, 071-128, 071-480, 071-434 Finding: 2022-004 Material Weakness Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include all required documentation. Condition: The County Department of Social Services maintained inconsistent documentation for household membership and countable resources. Context: Of the 430,010 benefit payments valued at $139,895,964, we examined 60 and determined that three (5%) had inconsistent documentation supporting the eligibility determination in the case file. Upon further review, the recipients were deemed eligible. 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: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. The County was able to substantiate that the recipients were eligible to receive benefits. Recommendation: Caseworkers should review their eligibility determinations and ensure 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.
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Medical Assistance Program AL # 93.778 Grant Number: 071-420, 071-375, 071-128, 071-480, 071-434 Finding: 2022-005 Material Weakness Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that salaries and fringe reported on Part I Statement of Administrative Costs for the 1571 crosscutting monthly report is correct. Condition: Due to formula errors in the spreadsheet used to upload the information into the NC CORELS template salary and fringe benefits were incorrectly reported on the Part I Statement of Administrative Costs for the 1571. Context: Of the total 377 Medicaid salaries and benefits amounts uploaded into NC CORELS, we examined 25 and determined that 3 or (12%) had salary and fringe benefits that were incorrectly reported on the Part I Statement of Administrative Costs. Effect: Salary and fringe benefits not being correctly reported could cause the State to reimburse the incorrect amount to the County. Cause: The spreadsheet used to calculate salaries and fringe had a formula issue causing the salary information to be pulled for the wrong employee names. The report was subsequently corrected, and the proper adjustment was made. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Management should implement internal controls to ensure accuracy of the 1571 crosscutting monthly submission. 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.
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Medical Assistance Program AL # 93.778 Grant Number: 071-420, 071-375, 071-128, 071-480, 071-434 Finding: 2022-004 Material Weakness Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include all required documentation. Condition: The County Department of Social Services maintained inconsistent documentation for household membership and countable resources. Context: Of the 430,010 benefit payments valued at $139,895,964, we examined 60 and determined that three (5%) had inconsistent documentation supporting the eligibility determination in the case file. Upon further review, the recipients were deemed eligible. 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: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. The County was able to substantiate that the recipients were eligible to receive benefits. Recommendation: Caseworkers should review their eligibility determinations and ensure 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.
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Medical Assistance Program AL # 93.778 Grant Number: 071-420, 071-375, 071-128, 071-480, 071-434 Finding: 2022-005 Material Weakness Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that salaries and fringe reported on Part I Statement of Administrative Costs for the 1571 crosscutting monthly report is correct. Condition: Due to formula errors in the spreadsheet used to upload the information into the NC CORELS template salary and fringe benefits were incorrectly reported on the Part I Statement of Administrative Costs for the 1571. Context: Of the total 377 Medicaid salaries and benefits amounts uploaded into NC CORELS, we examined 25 and determined that 3 or (12%) had salary and fringe benefits that were incorrectly reported on the Part I Statement of Administrative Costs. Effect: Salary and fringe benefits not being correctly reported could cause the State to reimburse the incorrect amount to the County. Cause: The spreadsheet used to calculate salaries and fringe had a formula issue causing the salary information to be pulled for the wrong employee names. The report was subsequently corrected, and the proper adjustment was made. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Management should implement internal controls to ensure accuracy of the 1571 crosscutting monthly submission. 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.
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Medical Assistance Program AL # 93.778 Grant Number: 071-420, 071-375, 071-128, 071-480, 071-434 Finding: 2022-004 Material Weakness Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include all required documentation. Condition: The County Department of Social Services maintained inconsistent documentation for household membership and countable resources. Context: Of the 430,010 benefit payments valued at $139,895,964, we examined 60 and determined that three (5%) had inconsistent documentation supporting the eligibility determination in the case file. Upon further review, the recipients were deemed eligible. 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: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. The County was able to substantiate that the recipients were eligible to receive benefits. Recommendation: Caseworkers should review their eligibility determinations and ensure 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.
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Medical Assistance Program AL # 93.778 Grant Number: 071-420, 071-375, 071-128, 071-480, 071-434 Finding: 2022-005 Material Weakness Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that salaries and fringe reported on Part I Statement of Administrative Costs for the 1571 crosscutting monthly report is correct. Condition: Due to formula errors in the spreadsheet used to upload the information into the NC CORELS template salary and fringe benefits were incorrectly reported on the Part I Statement of Administrative Costs for the 1571. Context: Of the total 377 Medicaid salaries and benefits amounts uploaded into NC CORELS, we examined 25 and determined that 3 or (12%) had salary and fringe benefits that were incorrectly reported on the Part I Statement of Administrative Costs. Effect: Salary and fringe benefits not being correctly reported could cause the State to reimburse the incorrect amount to the County. Cause: The spreadsheet used to calculate salaries and fringe had a formula issue causing the salary information to be pulled for the wrong employee names. The report was subsequently corrected, and the proper adjustment was made. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Management should implement internal controls to ensure accuracy of the 1571 crosscutting monthly submission. 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.
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Medical Assistance Program AL # 93.778 Grant Number: 071-420, 071-375, 071-128, 071-480, 071-434 Finding: 2022-004 Material Weakness Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include all required documentation. Condition: The County Department of Social Services maintained inconsistent documentation for household membership and countable resources. Context: Of the 430,010 benefit payments valued at $139,895,964, we examined 60 and determined that three (5%) had inconsistent documentation supporting the eligibility determination in the case file. Upon further review, the recipients were deemed eligible. 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: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. The County was able to substantiate that the recipients were eligible to receive benefits. Recommendation: Caseworkers should review their eligibility determinations and ensure 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.
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Medical Assistance Program AL # 93.778 Grant Number: 071-420, 071-375, 071-128, 071-480, 071-434 Finding: 2022-005 Material Weakness Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that salaries and fringe reported on Part I Statement of Administrative Costs for the 1571 crosscutting monthly report is correct. Condition: Due to formula errors in the spreadsheet used to upload the information into the NC CORELS template salary and fringe benefits were incorrectly reported on the Part I Statement of Administrative Costs for the 1571. Context: Of the total 377 Medicaid salaries and benefits amounts uploaded into NC CORELS, we examined 25 and determined that 3 or (12%) had salary and fringe benefits that were incorrectly reported on the Part I Statement of Administrative Costs. Effect: Salary and fringe benefits not being correctly reported could cause the State to reimburse the incorrect amount to the County. Cause: The spreadsheet used to calculate salaries and fringe had a formula issue causing the salary information to be pulled for the wrong employee names. The report was subsequently corrected, and the proper adjustment was made. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Management should implement internal controls to ensure accuracy of the 1571 crosscutting monthly submission. 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.
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Medical Assistance Program AL # 93.778 Grant Number: 071-420, 071-375, 071-128, 071-480, 071-434 Finding: 2022-004 Material Weakness Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include all required documentation. Condition: The County Department of Social Services maintained inconsistent documentation for household membership and countable resources. Context: Of the 430,010 benefit payments valued at $139,895,964, we examined 60 and determined that three (5%) had inconsistent documentation supporting the eligibility determination in the case file. Upon further review, the recipients were deemed eligible. 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: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. The County was able to substantiate that the recipients were eligible to receive benefits. Recommendation: Caseworkers should review their eligibility determinations and ensure 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.
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Medical Assistance Program AL # 93.778 Grant Number: 071-420, 071-375, 071-128, 071-480, 071-434 Finding: 2022-005 Material Weakness Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that salaries and fringe reported on Part I Statement of Administrative Costs for the 1571 crosscutting monthly report is correct. Condition: Due to formula errors in the spreadsheet used to upload the information into the NC CORELS template salary and fringe benefits were incorrectly reported on the Part I Statement of Administrative Costs for the 1571. Context: Of the total 377 Medicaid salaries and benefits amounts uploaded into NC CORELS, we examined 25 and determined that 3 or (12%) had salary and fringe benefits that were incorrectly reported on the Part I Statement of Administrative Costs. Effect: Salary and fringe benefits not being correctly reported could cause the State to reimburse the incorrect amount to the County. Cause: The spreadsheet used to calculate salaries and fringe had a formula issue causing the salary information to be pulled for the wrong employee names. The report was subsequently corrected, and the proper adjustment was made. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Management should implement internal controls to ensure accuracy of the 1571 crosscutting monthly submission. 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.
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Supplemental Nutrition Assistance Program (SNAP) Cluster AL # 10.561 Grant Number: 071-417 Finding: 2022-006 Material Weakness Criteria: The NC Food and Nutrition Services Manual section FNS 135 requires counties to conduct second-party reviews as part of the system of quality control. Management should have adequate second-party review procedures in place to properly review and assess the eligibility of individuals in order to ensure that the benefits being provided are within program requirements, and documentation in the case file is complete and accurate, and evidence of review should be documented. Condition: The County Department of Social Services did not have a system in place the entire year to perform second party reviews for the SNAP program. Context: While performing tests of internal control over compliance on the program above, we noted the above condition. Effect: The County?s second-party review process is not effective at ensuring that case files are complete and accurate. Errors could exist that go uncorrected. Cause: Due to staff turnover, second-party reviews were not completed for the entire year. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: The County should ensure that the second-party review process is being followed and reviews are being completed for all months of the year. 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.
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Supplemental Nutrition Assistance Program (SNAP) Cluster AL # 10.561 Grant Number: 071-417 Finding: 2022-006 Material Weakness Criteria: The NC Food and Nutrition Services Manual section FNS 135 requires counties to conduct second-party reviews as part of the system of quality control. Management should have adequate second-party review procedures in place to properly review and assess the eligibility of individuals in order to ensure that the benefits being provided are within program requirements, and documentation in the case file is complete and accurate, and evidence of review should be documented. Condition: The County Department of Social Services did not have a system in place the entire year to perform second party reviews for the SNAP program. Context: While performing tests of internal control over compliance on the program above, we noted the above condition. Effect: The County?s second-party review process is not effective at ensuring that case files are complete and accurate. Errors could exist that go uncorrected. Cause: Due to staff turnover, second-party reviews were not completed for the entire year. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: The County should ensure that the second-party review process is being followed and reviews are being completed for all months of the year. 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.
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Supplemental Nutrition Assistance Program (SNAP) Cluster AL # 10.561 Grant Number: 071-417 Finding: 2022-006 Material Weakness Criteria: The NC Food and Nutrition Services Manual section FNS 135 requires counties to conduct second-party reviews as part of the system of quality control. Management should have adequate second-party review procedures in place to properly review and assess the eligibility of individuals in order to ensure that the benefits being provided are within program requirements, and documentation in the case file is complete and accurate, and evidence of review should be documented. Condition: The County Department of Social Services did not have a system in place the entire year to perform second party reviews for the SNAP program. Context: While performing tests of internal control over compliance on the program above, we noted the above condition. Effect: The County?s second-party review process is not effective at ensuring that case files are complete and accurate. Errors could exist that go uncorrected. Cause: Due to staff turnover, second-party reviews were not completed for the entire year. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: The County should ensure that the second-party review process is being followed and reviews are being completed for all months of the year. 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.
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Supplemental Nutrition Assistance Program (SNAP) Cluster AL # 10.561 Grant Number: 071-417 Finding: 2022-006 Material Weakness Criteria: The NC Food and Nutrition Services Manual section FNS 135 requires counties to conduct second-party reviews as part of the system of quality control. Management should have adequate second-party review procedures in place to properly review and assess the eligibility of individuals in order to ensure that the benefits being provided are within program requirements, and documentation in the case file is complete and accurate, and evidence of review should be documented. Condition: The County Department of Social Services did not have a system in place the entire year to perform second party reviews for the SNAP program. Context: While performing tests of internal control over compliance on the program above, we noted the above condition. Effect: The County?s second-party review process is not effective at ensuring that case files are complete and accurate. Errors could exist that go uncorrected. Cause: Due to staff turnover, second-party reviews were not completed for the entire year. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: The County should ensure that the second-party review process is being followed and reviews are being completed for all months of the year. 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.
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Low-Income Home Energy Assistance AL # 93.568 Grant Number: 071-406, 071-372 Finding: 2022-007 Material Weakness 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 to ensure the accuracy of the benefits being provided in within program requirements and documentation in the case file is complete and accurate, and evidence of review should be documented. Condition: The County Department of Social Services did not have a system in place the entire year to perform second party reviews for the energy programs. Context: While performing tests of internal control over compliance on the program above, we noted the above condition. Effect: The County?s second-party review process is not effective at ensuring that case files are complete and accurate. Errors could exist that go uncorrected. Cause: Due to staff turnover, second-party reviews were not completed for the entire year. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: The County should ensure that the second-party review process is being followed and reviews are being completed for all months of the year. 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
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Low-Income Home Energy Assistance AL # 93.568 Grant Number: 071-406, 071-372 Finding: 2022-007 Material Weakness 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 to ensure the accuracy of the benefits being provided in within program requirements and documentation in the case file is complete and accurate, and evidence of review should be documented. Condition: The County Department of Social Services did not have a system in place the entire year to perform second party reviews for the energy programs. Context: While performing tests of internal control over compliance on the program above, we noted the above condition. Effect: The County?s second-party review process is not effective at ensuring that case files are complete and accurate. Errors could exist that go uncorrected. Cause: Due to staff turnover, second-party reviews were not completed for the entire year. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: The County should ensure that the second-party review process is being followed and reviews are being completed for all months of the year. 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
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Low-Income Home Energy Assistance AL # 93.568 Grant Number: 071-406, 071-372 Finding: 2022-007 Material Weakness 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 to ensure the accuracy of the benefits being provided in within program requirements and documentation in the case file is complete and accurate, and evidence of review should be documented. Condition: The County Department of Social Services did not have a system in place the entire year to perform second party reviews for the energy programs. Context: While performing tests of internal control over compliance on the program above, we noted the above condition. Effect: The County?s second-party review process is not effective at ensuring that case files are complete and accurate. Errors could exist that go uncorrected. Cause: Due to staff turnover, second-party reviews were not completed for the entire year. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: The County should ensure that the second-party review process is being followed and reviews are being completed for all months of the year. 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
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Low-Income Home Energy Assistance AL # 93.568 Grant Number: 071-406, 071-372 Finding: 2022-007 Material Weakness 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 to ensure the accuracy of the benefits being provided in within program requirements and documentation in the case file is complete and accurate, and evidence of review should be documented. Condition: The County Department of Social Services did not have a system in place the entire year to perform second party reviews for the energy programs. Context: While performing tests of internal control over compliance on the program above, we noted the above condition. Effect: The County?s second-party review process is not effective at ensuring that case files are complete and accurate. Errors could exist that go uncorrected. Cause: Due to staff turnover, second-party reviews were not completed for the entire year. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: The County should ensure that the second-party review process is being followed and reviews are being completed for all months of the year. 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
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Low-Income Home Energy Assistance AL # 93.568 Grant Number: 071-406, 071-372 Finding: 2022-007 Material Weakness 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 to ensure the accuracy of the benefits being provided in within program requirements and documentation in the case file is complete and accurate, and evidence of review should be documented. Condition: The County Department of Social Services did not have a system in place the entire year to perform second party reviews for the energy programs. Context: While performing tests of internal control over compliance on the program above, we noted the above condition. Effect: The County?s second-party review process is not effective at ensuring that case files are complete and accurate. Errors could exist that go uncorrected. Cause: Due to staff turnover, second-party reviews were not completed for the entire year. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: The County should ensure that the second-party review process is being followed and reviews are being completed for all months of the year. 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
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Low-Income Home Energy Assistance AL # 93.568 Grant Number: 071-406, 071-372 Finding: 2022-007 Material Weakness 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 to ensure the accuracy of the benefits being provided in within program requirements and documentation in the case file is complete and accurate, and evidence of review should be documented. Condition: The County Department of Social Services did not have a system in place the entire year to perform second party reviews for the energy programs. Context: While performing tests of internal control over compliance on the program above, we noted the above condition. Effect: The County?s second-party review process is not effective at ensuring that case files are complete and accurate. Errors could exist that go uncorrected. Cause: Due to staff turnover, second-party reviews were not completed for the entire year. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: The County should ensure that the second-party review process is being followed and reviews are being completed for all months of the year. 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
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Low-Income Home Energy Assistance AL # 93.568 Grant Number: 071-406, 071-372 Finding: 2022-007 Material Weakness 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 to ensure the accuracy of the benefits being provided in within program requirements and documentation in the case file is complete and accurate, and evidence of review should be documented. Condition: The County Department of Social Services did not have a system in place the entire year to perform second party reviews for the energy programs. Context: While performing tests of internal control over compliance on the program above, we noted the above condition. Effect: The County?s second-party review process is not effective at ensuring that case files are complete and accurate. Errors could exist that go uncorrected. Cause: Due to staff turnover, second-party reviews were not completed for the entire year. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: The County should ensure that the second-party review process is being followed and reviews are being completed for all months of the year. 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
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Medical Assistance Program AL # 93.778 Grant Number: 071-420, 071-375, 071-128, 071-480, 071-434 Finding: 2022-004 Material Weakness Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include all required documentation. Condition: The County Department of Social Services maintained inconsistent documentation for household membership and countable resources. Context: Of the 430,010 benefit payments valued at $139,895,964, we examined 60 and determined that three (5%) had inconsistent documentation supporting the eligibility determination in the case file. Upon further review, the recipients were deemed eligible. 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: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. The County was able to substantiate that the recipients were eligible to receive benefits. Recommendation: Caseworkers should review their eligibility determinations and ensure 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.
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Medical Assistance Program AL # 93.778 Grant Number: 071-420, 071-375, 071-128, 071-480, 071-434 Finding: 2022-005 Material Weakness Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that salaries and fringe reported on Part I Statement of Administrative Costs for the 1571 crosscutting monthly report is correct. Condition: Due to formula errors in the spreadsheet used to upload the information into the NC CORELS template salary and fringe benefits were incorrectly reported on the Part I Statement of Administrative Costs for the 1571. Context: Of the total 377 Medicaid salaries and benefits amounts uploaded into NC CORELS, we examined 25 and determined that 3 or (12%) had salary and fringe benefits that were incorrectly reported on the Part I Statement of Administrative Costs. Effect: Salary and fringe benefits not being correctly reported could cause the State to reimburse the incorrect amount to the County. Cause: The spreadsheet used to calculate salaries and fringe had a formula issue causing the salary information to be pulled for the wrong employee names. The report was subsequently corrected, and the proper adjustment was made. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Management should implement internal controls to ensure accuracy of the 1571 crosscutting monthly submission. 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.
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Medical Assistance Program AL # 93.778 Grant Number: 071-420, 071-375, 071-128, 071-480, 071-434 Finding: 2022-004 Material Weakness Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include all required documentation. Condition: The County Department of Social Services maintained inconsistent documentation for household membership and countable resources. Context: Of the 430,010 benefit payments valued at $139,895,964, we examined 60 and determined that three (5%) had inconsistent documentation supporting the eligibility determination in the case file. Upon further review, the recipients were deemed eligible. 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: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. The County was able to substantiate that the recipients were eligible to receive benefits. Recommendation: Caseworkers should review their eligibility determinations and ensure 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.
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Medical Assistance Program AL # 93.778 Grant Number: 071-420, 071-375, 071-128, 071-480, 071-434 Finding: 2022-005 Material Weakness Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that salaries and fringe reported on Part I Statement of Administrative Costs for the 1571 crosscutting monthly report is correct. Condition: Due to formula errors in the spreadsheet used to upload the information into the NC CORELS template salary and fringe benefits were incorrectly reported on the Part I Statement of Administrative Costs for the 1571. Context: Of the total 377 Medicaid salaries and benefits amounts uploaded into NC CORELS, we examined 25 and determined that 3 or (12%) had salary and fringe benefits that were incorrectly reported on the Part I Statement of Administrative Costs. Effect: Salary and fringe benefits not being correctly reported could cause the State to reimburse the incorrect amount to the County. Cause: The spreadsheet used to calculate salaries and fringe had a formula issue causing the salary information to be pulled for the wrong employee names. The report was subsequently corrected, and the proper adjustment was made. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Management should implement internal controls to ensure accuracy of the 1571 crosscutting monthly submission. 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.
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Medical Assistance Program AL # 93.778 Grant Number: 071-420, 071-375, 071-128, 071-480, 071-434 Finding: 2022-004 Material Weakness Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include all required documentation. Condition: The County Department of Social Services maintained inconsistent documentation for household membership and countable resources. Context: Of the 430,010 benefit payments valued at $139,895,964, we examined 60 and determined that three (5%) had inconsistent documentation supporting the eligibility determination in the case file. Upon further review, the recipients were deemed eligible. 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: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. The County was able to substantiate that the recipients were eligible to receive benefits. Recommendation: Caseworkers should review their eligibility determinations and ensure 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.
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Medical Assistance Program AL # 93.778 Grant Number: 071-420, 071-375, 071-128, 071-480, 071-434 Finding: 2022-005 Material Weakness Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that salaries and fringe reported on Part I Statement of Administrative Costs for the 1571 crosscutting monthly report is correct. Condition: Due to formula errors in the spreadsheet used to upload the information into the NC CORELS template salary and fringe benefits were incorrectly reported on the Part I Statement of Administrative Costs for the 1571. Context: Of the total 377 Medicaid salaries and benefits amounts uploaded into NC CORELS, we examined 25 and determined that 3 or (12%) had salary and fringe benefits that were incorrectly reported on the Part I Statement of Administrative Costs. Effect: Salary and fringe benefits not being correctly reported could cause the State to reimburse the incorrect amount to the County. Cause: The spreadsheet used to calculate salaries and fringe had a formula issue causing the salary information to be pulled for the wrong employee names. The report was subsequently corrected, and the proper adjustment was made. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Management should implement internal controls to ensure accuracy of the 1571 crosscutting monthly submission. 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.
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Medical Assistance Program AL # 93.778 Grant Number: 071-420, 071-375, 071-128, 071-480, 071-434 Finding: 2022-004 Material Weakness Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include all required documentation. Condition: The County Department of Social Services maintained inconsistent documentation for household membership and countable resources. Context: Of the 430,010 benefit payments valued at $139,895,964, we examined 60 and determined that three (5%) had inconsistent documentation supporting the eligibility determination in the case file. Upon further review, the recipients were deemed eligible. 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: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. The County was able to substantiate that the recipients were eligible to receive benefits. Recommendation: Caseworkers should review their eligibility determinations and ensure 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.
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Medical Assistance Program AL # 93.778 Grant Number: 071-420, 071-375, 071-128, 071-480, 071-434 Finding: 2022-005 Material Weakness Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that salaries and fringe reported on Part I Statement of Administrative Costs for the 1571 crosscutting monthly report is correct. Condition: Due to formula errors in the spreadsheet used to upload the information into the NC CORELS template salary and fringe benefits were incorrectly reported on the Part I Statement of Administrative Costs for the 1571. Context: Of the total 377 Medicaid salaries and benefits amounts uploaded into NC CORELS, we examined 25 and determined that 3 or (12%) had salary and fringe benefits that were incorrectly reported on the Part I Statement of Administrative Costs. Effect: Salary and fringe benefits not being correctly reported could cause the State to reimburse the incorrect amount to the County. Cause: The spreadsheet used to calculate salaries and fringe had a formula issue causing the salary information to be pulled for the wrong employee names. The report was subsequently corrected, and the proper adjustment was made. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Management should implement internal controls to ensure accuracy of the 1571 crosscutting monthly submission. 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.
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Medical Assistance Program AL # 93.778 Grant Number: 071-420, 071-375, 071-128, 071-480, 071-434 Finding: 2022-004 Material Weakness Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include all required documentation. Condition: The County Department of Social Services maintained inconsistent documentation for household membership and countable resources. Context: Of the 430,010 benefit payments valued at $139,895,964, we examined 60 and determined that three (5%) had inconsistent documentation supporting the eligibility determination in the case file. Upon further review, the recipients were deemed eligible. 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: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. The County was able to substantiate that the recipients were eligible to receive benefits. Recommendation: Caseworkers should review their eligibility determinations and ensure 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.
U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Medical Assistance Program AL # 93.778 Grant Number: 071-420, 071-375, 071-128, 071-480, 071-434 Finding: 2022-005 Material Weakness Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that salaries and fringe reported on Part I Statement of Administrative Costs for the 1571 crosscutting monthly report is correct. Condition: Due to formula errors in the spreadsheet used to upload the information into the NC CORELS template salary and fringe benefits were incorrectly reported on the Part I Statement of Administrative Costs for the 1571. Context: Of the total 377 Medicaid salaries and benefits amounts uploaded into NC CORELS, we examined 25 and determined that 3 or (12%) had salary and fringe benefits that were incorrectly reported on the Part I Statement of Administrative Costs. Effect: Salary and fringe benefits not being correctly reported could cause the State to reimburse the incorrect amount to the County. Cause: The spreadsheet used to calculate salaries and fringe had a formula issue causing the salary information to be pulled for the wrong employee names. The report was subsequently corrected, and the proper adjustment was made. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Management should implement internal controls to ensure accuracy of the 1571 crosscutting monthly submission. 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.