U.S. Department of Transportation Program Name: Federal Transit Cluster Federal Assistance Listing Number: 20.507 Non-Material Non-Compliance - Allowable Costs Finding 2022-002 Criteria or specific requirement: The 2 CFR Part 200, Subpart E establish principles and standards for determining allowable direct and indirect costs for federal awards. In order to receive cost reimbursement under federal awards, the department or agency usually submits claims asserting that allowable and eligible costs (direct and indirect) have been incurred in accordance with 2 CFR Part 200, Subpart E. Condition: The County had included employee payroll deductions in the overall reimbursement requests for payroll costs that were not paid by the County. Context: There were two (2) employees with 26 payroll periods each and one (1) employee with 20 payroll periods requested for reimbursement during the year in which we tested seven (7) employee payroll periods. Questioned Costs: No known or likely questioned costs exceeded $25,000. Effect: Amounts requested for reimbursement were not related to allowable costs incurred by the County and could have resulted in questioned costs. Cause: The County was unaware that costs paid by employees were not reimbursable under the grant. Recommendation: We recommend that the County provide training to all departments regarding allowable costs to ensure only costs allowable under the grant agreement and paid by the County are filed for reimbursement. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Transportation Program Name: Federal Transit Cluster Federal Assistance Listing Number: 20.507 Non-Material Non-Compliance - Allowable Costs Finding 2022-002 Criteria or specific requirement: The 2 CFR Part 200, Subpart E establish principles and standards for determining allowable direct and indirect costs for federal awards. In order to receive cost reimbursement under federal awards, the department or agency usually submits claims asserting that allowable and eligible costs (direct and indirect) have been incurred in accordance with 2 CFR Part 200, Subpart E. Condition: The County had included employee payroll deductions in the overall reimbursement requests for payroll costs that were not paid by the County. Context: There were two (2) employees with 26 payroll periods each and one (1) employee with 20 payroll periods requested for reimbursement during the year in which we tested seven (7) employee payroll periods. Questioned Costs: No known or likely questioned costs exceeded $25,000. Effect: Amounts requested for reimbursement were not related to allowable costs incurred by the County and could have resulted in questioned costs. Cause: The County was unaware that costs paid by employees were not reimbursable under the grant. Recommendation: We recommend that the County provide training to all departments regarding allowable costs to ensure only costs allowable under the grant agreement and paid by the County are filed for reimbursement. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Low-Income Home Energy Assistance Program Federal Assistance Listing Number: 93.568 Material Weakness and Nonmaterial Noncompliance - Allowable Costs and Eligibility Finding 2022-003 Criteria: An effective system of internal control contemplates that management properly review and assess eligibility determinations and allowable costs identified do not exceed program limits prior to providing funding to an approved applicant. Condition: While a manager reviews each approved application prior to disbursement there were three (3) instances where either the applicant was determined to be ineligible, or the amount paid exceeded the allowable limit. Context: We tested a sample of 40 approved applications out of over 1,200 total applications approved during the year. Effect: The County provided funding to ineligible recipients or amounts that exceeded the allowable limits which resulted in questioned costs. Questioned Costs: Known questioned costs were $370.05 and likely questioned costs were calculated to be $28,861.74. Cause: While the County has a process to review each approved application before disbursement, there was no documented procedures regarding review or formal checklist completed for each review. Recommendation: We recommend the County develop a formal checklist that is specific in regard to what is being reviewed for each approved application, including but not limited to reviewing income support documentation and the income limit calculation, and ensure it is being completed prior to disbursing funds to the applicant. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Low-Income Home Energy Assistance Program Federal Assistance Listing Number: 93.568 Material Weakness and Nonmaterial Noncompliance - Allowable Costs and Eligibility Finding 2022-003 Criteria: An effective system of internal control contemplates that management properly review and assess eligibility determinations and allowable costs identified do not exceed program limits prior to providing funding to an approved applicant. Condition: While a manager reviews each approved application prior to disbursement there were three (3) instances where either the applicant was determined to be ineligible, or the amount paid exceeded the allowable limit. Context: We tested a sample of 40 approved applications out of over 1,200 total applications approved during the year. Effect: The County provided funding to ineligible recipients or amounts that exceeded the allowable limits which resulted in questioned costs. Questioned Costs: Known questioned costs were $370.05 and likely questioned costs were calculated to be $28,861.74. Cause: While the County has a process to review each approved application before disbursement, there was no documented procedures regarding review or formal checklist completed for each review. Recommendation: We recommend the County develop a formal checklist that is specific in regard to what is being reviewed for each approved application, including but not limited to reviewing income support documentation and the income limit calculation, and ensure it is being completed prior to disbursing funds to the applicant. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Low-Income Home Energy Assistance Program Federal Assistance Listing Number: 93.568 Material Weakness and Nonmaterial Noncompliance - Allowable Costs and Eligibility Finding 2022-003 Criteria: An effective system of internal control contemplates that management properly review and assess eligibility determinations and allowable costs identified do not exceed program limits prior to providing funding to an approved applicant. Condition: While a manager reviews each approved application prior to disbursement there were three (3) instances where either the applicant was determined to be ineligible, or the amount paid exceeded the allowable limit. Context: We tested a sample of 40 approved applications out of over 1,200 total applications approved during the year. Effect: The County provided funding to ineligible recipients or amounts that exceeded the allowable limits which resulted in questioned costs. Questioned Costs: Known questioned costs were $370.05 and likely questioned costs were calculated to be $28,861.74. Cause: While the County has a process to review each approved application before disbursement, there was no documented procedures regarding review or formal checklist completed for each review. Recommendation: We recommend the County develop a formal checklist that is specific in regard to what is being reviewed for each approved application, including but not limited to reviewing income support documentation and the income limit calculation, and ensure it is being completed prior to disbursing funds to the applicant. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Low-Income Home Energy Assistance Program Federal Assistance Listing Number: 93.568 Material Weakness and Nonmaterial Noncompliance - Allowable Costs and Eligibility Finding 2022-003 Criteria: An effective system of internal control contemplates that management properly review and assess eligibility determinations and allowable costs identified do not exceed program limits prior to providing funding to an approved applicant. Condition: While a manager reviews each approved application prior to disbursement there were three (3) instances where either the applicant was determined to be ineligible, or the amount paid exceeded the allowable limit. Context: We tested a sample of 40 approved applications out of over 1,200 total applications approved during the year. Effect: The County provided funding to ineligible recipients or amounts that exceeded the allowable limits which resulted in questioned costs. Questioned Costs: Known questioned costs were $370.05 and likely questioned costs were calculated to be $28,861.74. Cause: While the County has a process to review each approved application before disbursement, there was no documented procedures regarding review or formal checklist completed for each review. Recommendation: We recommend the County develop a formal checklist that is specific in regard to what is being reviewed for each approved application, including but not limited to reviewing income support documentation and the income limit calculation, and ensure it is being completed prior to disbursing funds to the applicant. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Low-Income Home Energy Assistance Program Federal Assistance Listing Number: 93.568 Material Weakness and Nonmaterial Noncompliance - Allowable Costs and Eligibility Finding 2022-003 Criteria: An effective system of internal control contemplates that management properly review and assess eligibility determinations and allowable costs identified do not exceed program limits prior to providing funding to an approved applicant. Condition: While a manager reviews each approved application prior to disbursement there were three (3) instances where either the applicant was determined to be ineligible, or the amount paid exceeded the allowable limit. Context: We tested a sample of 40 approved applications out of over 1,200 total applications approved during the year. Effect: The County provided funding to ineligible recipients or amounts that exceeded the allowable limits which resulted in questioned costs. Questioned Costs: Known questioned costs were $370.05 and likely questioned costs were calculated to be $28,861.74. Cause: While the County has a process to review each approved application before disbursement, there was no documented procedures regarding review or formal checklist completed for each review. Recommendation: We recommend the County develop a formal checklist that is specific in regard to what is being reviewed for each approved application, including but not limited to reviewing income support documentation and the income limit calculation, and ensure it is being completed prior to disbursing funds to the applicant. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Transportation Program Name: Federal Transit Cluster Federal Assistance Listing Number: 20.507 Non-Material Non-Compliance - Allowable Costs Finding 2022-002 Criteria or specific requirement: The 2 CFR Part 200, Subpart E establish principles and standards for determining allowable direct and indirect costs for federal awards. In order to receive cost reimbursement under federal awards, the department or agency usually submits claims asserting that allowable and eligible costs (direct and indirect) have been incurred in accordance with 2 CFR Part 200, Subpart E. Condition: The County had included employee payroll deductions in the overall reimbursement requests for payroll costs that were not paid by the County. Context: There were two (2) employees with 26 payroll periods each and one (1) employee with 20 payroll periods requested for reimbursement during the year in which we tested seven (7) employee payroll periods. Questioned Costs: No known or likely questioned costs exceeded $25,000. Effect: Amounts requested for reimbursement were not related to allowable costs incurred by the County and could have resulted in questioned costs. Cause: The County was unaware that costs paid by employees were not reimbursable under the grant. Recommendation: We recommend that the County provide training to all departments regarding allowable costs to ensure only costs allowable under the grant agreement and paid by the County are filed for reimbursement. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Transportation Program Name: Federal Transit Cluster Federal Assistance Listing Number: 20.507 Non-Material Non-Compliance - Allowable Costs Finding 2022-002 Criteria or specific requirement: The 2 CFR Part 200, Subpart E establish principles and standards for determining allowable direct and indirect costs for federal awards. In order to receive cost reimbursement under federal awards, the department or agency usually submits claims asserting that allowable and eligible costs (direct and indirect) have been incurred in accordance with 2 CFR Part 200, Subpart E. Condition: The County had included employee payroll deductions in the overall reimbursement requests for payroll costs that were not paid by the County. Context: There were two (2) employees with 26 payroll periods each and one (1) employee with 20 payroll periods requested for reimbursement during the year in which we tested seven (7) employee payroll periods. Questioned Costs: No known or likely questioned costs exceeded $25,000. Effect: Amounts requested for reimbursement were not related to allowable costs incurred by the County and could have resulted in questioned costs. Cause: The County was unaware that costs paid by employees were not reimbursable under the grant. Recommendation: We recommend that the County provide training to all departments regarding allowable costs to ensure only costs allowable under the grant agreement and paid by the County are filed for reimbursement. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Low-Income Home Energy Assistance Program Federal Assistance Listing Number: 93.568 Material Weakness and Nonmaterial Noncompliance - Allowable Costs and Eligibility Finding 2022-003 Criteria: An effective system of internal control contemplates that management properly review and assess eligibility determinations and allowable costs identified do not exceed program limits prior to providing funding to an approved applicant. Condition: While a manager reviews each approved application prior to disbursement there were three (3) instances where either the applicant was determined to be ineligible, or the amount paid exceeded the allowable limit. Context: We tested a sample of 40 approved applications out of over 1,200 total applications approved during the year. Effect: The County provided funding to ineligible recipients or amounts that exceeded the allowable limits which resulted in questioned costs. Questioned Costs: Known questioned costs were $370.05 and likely questioned costs were calculated to be $28,861.74. Cause: While the County has a process to review each approved application before disbursement, there was no documented procedures regarding review or formal checklist completed for each review. Recommendation: We recommend the County develop a formal checklist that is specific in regard to what is being reviewed for each approved application, including but not limited to reviewing income support documentation and the income limit calculation, and ensure it is being completed prior to disbursing funds to the applicant. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Low-Income Home Energy Assistance Program Federal Assistance Listing Number: 93.568 Material Weakness and Nonmaterial Noncompliance - Allowable Costs and Eligibility Finding 2022-003 Criteria: An effective system of internal control contemplates that management properly review and assess eligibility determinations and allowable costs identified do not exceed program limits prior to providing funding to an approved applicant. Condition: While a manager reviews each approved application prior to disbursement there were three (3) instances where either the applicant was determined to be ineligible, or the amount paid exceeded the allowable limit. Context: We tested a sample of 40 approved applications out of over 1,200 total applications approved during the year. Effect: The County provided funding to ineligible recipients or amounts that exceeded the allowable limits which resulted in questioned costs. Questioned Costs: Known questioned costs were $370.05 and likely questioned costs were calculated to be $28,861.74. Cause: While the County has a process to review each approved application before disbursement, there was no documented procedures regarding review or formal checklist completed for each review. Recommendation: We recommend the County develop a formal checklist that is specific in regard to what is being reviewed for each approved application, including but not limited to reviewing income support documentation and the income limit calculation, and ensure it is being completed prior to disbursing funds to the applicant. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Low-Income Home Energy Assistance Program Federal Assistance Listing Number: 93.568 Material Weakness and Nonmaterial Noncompliance - Allowable Costs and Eligibility Finding 2022-003 Criteria: An effective system of internal control contemplates that management properly review and assess eligibility determinations and allowable costs identified do not exceed program limits prior to providing funding to an approved applicant. Condition: While a manager reviews each approved application prior to disbursement there were three (3) instances where either the applicant was determined to be ineligible, or the amount paid exceeded the allowable limit. Context: We tested a sample of 40 approved applications out of over 1,200 total applications approved during the year. Effect: The County provided funding to ineligible recipients or amounts that exceeded the allowable limits which resulted in questioned costs. Questioned Costs: Known questioned costs were $370.05 and likely questioned costs were calculated to be $28,861.74. Cause: While the County has a process to review each approved application before disbursement, there was no documented procedures regarding review or formal checklist completed for each review. Recommendation: We recommend the County develop a formal checklist that is specific in regard to what is being reviewed for each approved application, including but not limited to reviewing income support documentation and the income limit calculation, and ensure it is being completed prior to disbursing funds to the applicant. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Low-Income Home Energy Assistance Program Federal Assistance Listing Number: 93.568 Material Weakness and Nonmaterial Noncompliance - Allowable Costs and Eligibility Finding 2022-003 Criteria: An effective system of internal control contemplates that management properly review and assess eligibility determinations and allowable costs identified do not exceed program limits prior to providing funding to an approved applicant. Condition: While a manager reviews each approved application prior to disbursement there were three (3) instances where either the applicant was determined to be ineligible, or the amount paid exceeded the allowable limit. Context: We tested a sample of 40 approved applications out of over 1,200 total applications approved during the year. Effect: The County provided funding to ineligible recipients or amounts that exceeded the allowable limits which resulted in questioned costs. Questioned Costs: Known questioned costs were $370.05 and likely questioned costs were calculated to be $28,861.74. Cause: While the County has a process to review each approved application before disbursement, there was no documented procedures regarding review or formal checklist completed for each review. Recommendation: We recommend the County develop a formal checklist that is specific in regard to what is being reviewed for each approved application, including but not limited to reviewing income support documentation and the income limit calculation, and ensure it is being completed prior to disbursing funds to the applicant. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Low-Income Home Energy Assistance Program Federal Assistance Listing Number: 93.568 Material Weakness and Nonmaterial Noncompliance - Allowable Costs and Eligibility Finding 2022-003 Criteria: An effective system of internal control contemplates that management properly review and assess eligibility determinations and allowable costs identified do not exceed program limits prior to providing funding to an approved applicant. Condition: While a manager reviews each approved application prior to disbursement there were three (3) instances where either the applicant was determined to be ineligible, or the amount paid exceeded the allowable limit. Context: We tested a sample of 40 approved applications out of over 1,200 total applications approved during the year. Effect: The County provided funding to ineligible recipients or amounts that exceeded the allowable limits which resulted in questioned costs. Questioned Costs: Known questioned costs were $370.05 and likely questioned costs were calculated to be $28,861.74. Cause: While the County has a process to review each approved application before disbursement, there was no documented procedures regarding review or formal checklist completed for each review. Recommendation: We recommend the County develop a formal checklist that is specific in regard to what is being reviewed for each approved application, including but not limited to reviewing income support documentation and the income limit calculation, and ensure it is being completed prior to disbursing funds to the applicant. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.