Audit 292883

FY End
2023-06-30
Total Expended
$17.36M
Findings
8
Programs
47
Organization: Alamance County, North Carolina (NC)
Year: 2023 Accepted: 2024-02-29

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
371195 2023-001 Material Weakness - E
371196 2023-002 Material Weakness - E
371197 2023-002 Material Weakness - E
371198 2023-002 Material Weakness - E
947637 2023-001 Material Weakness - E
947638 2023-002 Material Weakness - E
947639 2023-002 Material Weakness - E
947640 2023-002 Material Weakness - E

Programs

ALN Program Spent Major Findings
93.778 Medical Assistance Program $3.10M Yes 1
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $1.74M - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.53M Yes 0
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $1.13M Yes 0
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $791,947 Yes 0
93.568 Covid-19 Low-Income Home Energy Assistance $451,247 Yes 1
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $383,614 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $296,752 - 0
93.658 Foster Care_title IV-E $283,180 - 0
16.922 Equitable Sharing Program $250,117 Yes 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $226,165 Yes 0
16.575 Crime Victim Assistance $222,100 - 0
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $220,727 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $210,115 - 0
93.568 Low-Income Home Energy Assistance $207,253 Yes 1
93.045 Covid-19 Special Programs for the Aging_title Iii, Part C_nutrition Services $164,154 Yes 0
93.994 Maternal and Child Health Services Block Grant to the States $156,486 - 0
93.767 Children's Health Insurance Program $98,738 - 0
93.217 Family Planning_services $98,086 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $96,191 - 0
93.268 Covid-19 Immunization Cooperative Agreements $93,377 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $90,157 - 0
93.053 Nutrition Services Incentive Program $75,872 Yes 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $75,857 Yes 0
16.710 Public Safety Partnership and Community Policing Grants $73,383 - 0
93.391 Coivd-19 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $64,963 - 0
16.606 State Criminal Alien Assistance Program $56,633 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $54,897 - 0
93.323 Covid-19 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $49,233 - 0
97.042 Emergency Management Performance Grants $46,590 - 0
93.069 Public Health Emergency Preparedness $39,906 - 0
16.528 Enhanced Training and Services to End Violence and Abuse of Women Later in Life $38,145 - 0
93.268 Immunization Cooperative Agreements $33,916 - 0
93.667 Social Services Block Grant $32,659 - 0
93.991 Preventive Health and Health Services Block Grant $30,607 - 0
93.659 Adoption Assistance $21,917 - 0
16.523 Juvenile Accountability Block Grants $21,272 - 0
93.558 Temporary Assistance for Needy Families $17,146 Yes 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $16,700 - 0
93.556 Marylee Allen Promoting Safe and Stable Families $15,284 - 0
14.218 Community Development Block Grants/entitlement Grants $13,833 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $11,335 - 0
93.044 Covid-19 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $5,792 Yes 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $4,294 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $895 - 0
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $100 - 0
93.563 Child Support Enforcement $2 - 0

Contacts

Name Title Type
F5VHYUU13NC5 Susan Evans Auditee
3365704026 Erica Brown Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported in the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursements. Alamance County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Alamance County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal and State Awards (SEFSA) includes the Federal and State grant activity of Alamance County under the programs of the federal government and the state of North Carolina for the year ended June 30, 2023. The information in this SEFSA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and the State Single Audit Implementation Act. Because the schedule presents only a selected portion of the operations of Alamance County, it is not intended to and does not present the net position, changes in net position or cash flows of Alamance County.
Title: Cluster of Programs Accounting Policies: Expenditures reported in the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursements. Alamance County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Alamance County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The following are clustered by the NC Department of Health and Human Services and are treated separately for state audit requirement purposes: Subsidized Child Care Program, Foster Care, Adoption, and Guardianship Assistance Program, Refugee and Entrant Assistance, and Special Children Adoption Fund.

Finding Details

NON-MATERIAL NON-COMPLIANCE- ELIGIBILITY 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. In accordance with 45 CFR 303, child support referrals must be provided to applicable cases. Condition: The County Department of Social Services maintained inconsistent documentation for household membership and social security information for one applicant. The Department also failed to properly include IV-D child support referral for one applicant. Context: Of the 1,312,737 benefit payments valued at $108,568,635, we examined 60 and determined that two (3%) had inconsistent documentation supporting the eligibility determination in the case file. Upon further review, the recipients were deemed eligible. Effect: Casefiles maintained inconsistent and missing 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 and failed to include child support referral. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Casefiles should be reviewed to verify that all appropriate documentation is maintained and all required referrals have been made before approving benefits. Name of Contact Person: Candice Gobble, DSS Director Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
NON-MATERIAL NON-COMPLIANCE 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. In accordance with EP-300 Energy Programs section 300.02 and EP-400 Crisis Intervention Programs section 400.05, documentation must be maintained to support eligibility determinations, including the application signature page or documentation of telephonic signature. Condition: The County Department of Social Services failed to obtain the applicant’s signature, including an online or telephonic signature, on three of the DSS-8178 Energy Programs Applications. Upon further review, the applicants were ultimately eligible. Context: Of the 6,005 benefit payments valued at $2,657,536, we examined 60 payment records ($26,341 value) and determined that three casefiles (5%) did not include a client’s signature authorizing the application. The applicants were deemed eligible. Effect: Casefile did not include documentation of a signed application form, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to obtain a signed application form. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Additional training should be provided to ensure caseworkers are aware of documentation requirements. Name of Contact Person: Candice Gobble, DSS Director Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
NON-MATERIAL NON-COMPLIANCE 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. In accordance with EP-300 Energy Programs section 300.02 and EP-400 Crisis Intervention Programs section 400.05, documentation must be maintained to support eligibility determinations, including the application signature page or documentation of telephonic signature. Condition: The County Department of Social Services failed to obtain the applicant’s signature, including an online or telephonic signature, on three of the DSS-8178 Energy Programs Applications. Upon further review, the applicants were ultimately eligible. Context: Of the 6,005 benefit payments valued at $2,657,536, we examined 60 payment records ($26,341 value) and determined that three casefiles (5%) did not include a client’s signature authorizing the application. The applicants were deemed eligible. Effect: Casefile did not include documentation of a signed application form, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to obtain a signed application form. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Additional training should be provided to ensure caseworkers are aware of documentation requirements. Name of Contact Person: Candice Gobble, DSS Director Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
NON-MATERIAL NON-COMPLIANCE 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. In accordance with EP-300 Energy Programs section 300.02 and EP-400 Crisis Intervention Programs section 400.05, documentation must be maintained to support eligibility determinations, including the application signature page or documentation of telephonic signature. Condition: The County Department of Social Services failed to obtain the applicant’s signature, including an online or telephonic signature, on three of the DSS-8178 Energy Programs Applications. Upon further review, the applicants were ultimately eligible. Context: Of the 6,005 benefit payments valued at $2,657,536, we examined 60 payment records ($26,341 value) and determined that three casefiles (5%) did not include a client’s signature authorizing the application. The applicants were deemed eligible. Effect: Casefile did not include documentation of a signed application form, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to obtain a signed application form. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Additional training should be provided to ensure caseworkers are aware of documentation requirements. Name of Contact Person: Candice Gobble, DSS Director Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
NON-MATERIAL NON-COMPLIANCE- ELIGIBILITY 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. In accordance with 45 CFR 303, child support referrals must be provided to applicable cases. Condition: The County Department of Social Services maintained inconsistent documentation for household membership and social security information for one applicant. The Department also failed to properly include IV-D child support referral for one applicant. Context: Of the 1,312,737 benefit payments valued at $108,568,635, we examined 60 and determined that two (3%) had inconsistent documentation supporting the eligibility determination in the case file. Upon further review, the recipients were deemed eligible. Effect: Casefiles maintained inconsistent and missing 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 and failed to include child support referral. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Casefiles should be reviewed to verify that all appropriate documentation is maintained and all required referrals have been made before approving benefits. Name of Contact Person: Candice Gobble, DSS Director Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
NON-MATERIAL NON-COMPLIANCE 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. In accordance with EP-300 Energy Programs section 300.02 and EP-400 Crisis Intervention Programs section 400.05, documentation must be maintained to support eligibility determinations, including the application signature page or documentation of telephonic signature. Condition: The County Department of Social Services failed to obtain the applicant’s signature, including an online or telephonic signature, on three of the DSS-8178 Energy Programs Applications. Upon further review, the applicants were ultimately eligible. Context: Of the 6,005 benefit payments valued at $2,657,536, we examined 60 payment records ($26,341 value) and determined that three casefiles (5%) did not include a client’s signature authorizing the application. The applicants were deemed eligible. Effect: Casefile did not include documentation of a signed application form, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to obtain a signed application form. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Additional training should be provided to ensure caseworkers are aware of documentation requirements. Name of Contact Person: Candice Gobble, DSS Director Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
NON-MATERIAL NON-COMPLIANCE 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. In accordance with EP-300 Energy Programs section 300.02 and EP-400 Crisis Intervention Programs section 400.05, documentation must be maintained to support eligibility determinations, including the application signature page or documentation of telephonic signature. Condition: The County Department of Social Services failed to obtain the applicant’s signature, including an online or telephonic signature, on three of the DSS-8178 Energy Programs Applications. Upon further review, the applicants were ultimately eligible. Context: Of the 6,005 benefit payments valued at $2,657,536, we examined 60 payment records ($26,341 value) and determined that three casefiles (5%) did not include a client’s signature authorizing the application. The applicants were deemed eligible. Effect: Casefile did not include documentation of a signed application form, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to obtain a signed application form. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Additional training should be provided to ensure caseworkers are aware of documentation requirements. Name of Contact Person: Candice Gobble, DSS Director Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
NON-MATERIAL NON-COMPLIANCE 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. In accordance with EP-300 Energy Programs section 300.02 and EP-400 Crisis Intervention Programs section 400.05, documentation must be maintained to support eligibility determinations, including the application signature page or documentation of telephonic signature. Condition: The County Department of Social Services failed to obtain the applicant’s signature, including an online or telephonic signature, on three of the DSS-8178 Energy Programs Applications. Upon further review, the applicants were ultimately eligible. Context: Of the 6,005 benefit payments valued at $2,657,536, we examined 60 payment records ($26,341 value) and determined that three casefiles (5%) did not include a client’s signature authorizing the application. The applicants were deemed eligible. Effect: Casefile did not include documentation of a signed application form, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to obtain a signed application form. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Additional training should be provided to ensure caseworkers are aware of documentation requirements. Name of Contact Person: Candice Gobble, DSS Director Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.