Audit 294242

FY End
2023-06-30
Total Expended
$29.15M
Findings
32
Programs
43
Organization: Catawba County, North Carolina (NC)
Year: 2023 Accepted: 2024-03-08

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
374524 2023-001 Significant Deficiency - E
374525 2023-001 Significant Deficiency - E
374526 2023-001 Significant Deficiency - E
374527 2023-001 Significant Deficiency - E
374528 2023-001 Significant Deficiency - E
374529 2023-001 Significant Deficiency - E
374530 2023-001 Significant Deficiency - E
374531 2023-001 Significant Deficiency - E
374532 2023-002 Significant Deficiency - E
374533 2023-002 Significant Deficiency - E
374534 2023-002 Significant Deficiency - E
374535 2023-002 Significant Deficiency - E
374536 2023-002 Significant Deficiency - E
374537 2023-002 Significant Deficiency - E
374538 2023-002 Significant Deficiency - E
374539 2023-002 Significant Deficiency - E
950966 2023-001 Significant Deficiency - E
950967 2023-001 Significant Deficiency - E
950968 2023-001 Significant Deficiency - E
950969 2023-001 Significant Deficiency - E
950970 2023-001 Significant Deficiency - E
950971 2023-001 Significant Deficiency - E
950972 2023-001 Significant Deficiency - E
950973 2023-001 Significant Deficiency - E
950974 2023-002 Significant Deficiency - E
950975 2023-002 Significant Deficiency - E
950976 2023-002 Significant Deficiency - E
950977 2023-002 Significant Deficiency - E
950978 2023-002 Significant Deficiency - E
950979 2023-002 Significant Deficiency - E
950980 2023-002 Significant Deficiency - E
950981 2023-002 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $6.39M Yes 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.88M - 0
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $757,916 - 0
93.569 Community Services Block Grant $325,275 Yes 0
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $294,893 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $281,478 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $239,902 Yes 0
93.767 Children's Health Insurance Program $188,994 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $185,707 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $172,908 - 0
93.659 Adoption Assistance $145,550 - 0
16.710 Public Safety Partnership and Community Policing Grants $139,468 - 0
93.568 Low-Income Home Energy Assistance $125,880 - 0
16.585 Treatment Court Discretionary Grant Program $106,513 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $100,000 - 0
93.354 Covid 19 - Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $83,150 - 0
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $82,303 - 0
93.217 Family Planning_services $82,032 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $74,499 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $72,369 - 0
16.922 Equitable Sharing Program $70,524 - 0
93.556 Marylee Allen Promoting Safe and Stable Families $67,131 - 0
21.016 Equitable Sharing $66,033 - 0
93.391 Covid-19 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $63,000 - 0
16.548 Delinquency Prevention Program $54,236 - 0
97.042 Emergency Management Performance Grants $53,407 - 0
45.310 Grants to States $48,824 - 0
93.069 Covid 19 - Public Health Emergency Preparedness $40,965 - 0
93.778 Medical Assistance Program $34,506 Yes 2
93.268 Covid 19 - Immunization Cooperative Agreements $34,221 Yes 0
93.268 Immunization Cooperative Agreements $34,122 Yes 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $33,085 - 0
16.606 State Criminal Alien Assistance Program $31,013 - 0
93.991 Preventive Health and Health Services Block Grant $30,607 - 0
93.044 Covid-19 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $21,925 - 0
93.558 Temporary Assistance for Needy Families $19,582 - 0
93.667 Social Services Block Grant $17,997 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $9,350 - 0
93.994 Maternal and Child Health Services Block Grant to the States $6,663 - 0
93.563 Child Support Enforcement $4,910 Yes 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $3,666 - 0
93.658 Foster Care_title IV-E $204 - 0
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $42 - 0

Contacts

Name Title Type
GYUNA9W1NFM1 Mary Morrison Auditee
8284658215 Paula Hodges 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 the Uniform Guidance, wherein certain types of expenditures are not allowable, or are limited, as to reimbursements. Catawba County has elected not to use the 10‐percent de minimis cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Catawba County has elected not to use the 10‐percent de minimis 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 Catawba 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 US 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 Catawba County, it is not intended to and does not present the financial position, changes in net position or cash flows of Catawba 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 the Uniform Guidance, wherein certain types of expenditures are not allowable, or are limited, as to reimbursements. Catawba County has elected not to use the 10‐percent de minimis cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Catawba County has elected not to use the 10‐percent de minimis 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, Special Children Adoption Fund and Foster Care, Adoption, and Guardianship Assistance Program.

Finding Details

Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include properly reviewed income calculations. In accordance with 45 CFR 435, documentation must be maintained to support eligibility determinations. Condition: The County Department of Social Services failed to properly include documentation of income in the casefile for one applicant. Upon further review, the applicant was ultimately eligible. Context: Of the 1,204,842 benefit payments valued at $377,476,138, we examined 60 payment records ($18,111 value) and determined that in one casefile (2%) proper income documentation was not retained to support the eligibility determination. Upon further review and recalculation, the applicant was deemed eligible. Effect: Casefile did not have proper income documentation, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to retain income documentation in the casefile. 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 required documentation has been obtained before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include properly reviewed income calculations. In accordance with 45 CFR 435, documentation must be maintained to support eligibility determinations. Condition: The County Department of Social Services failed to properly include documentation of income in the casefile for one applicant. Upon further review, the applicant was ultimately eligible. Context: Of the 1,204,842 benefit payments valued at $377,476,138, we examined 60 payment records ($18,111 value) and determined that in one casefile (2%) proper income documentation was not retained to support the eligibility determination. Upon further review and recalculation, the applicant was deemed eligible. Effect: Casefile did not have proper income documentation, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to retain income documentation in the casefile. 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 required documentation has been obtained before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include properly reviewed income calculations. In accordance with 45 CFR 435, documentation must be maintained to support eligibility determinations. Condition: The County Department of Social Services failed to properly include documentation of income in the casefile for one applicant. Upon further review, the applicant was ultimately eligible. Context: Of the 1,204,842 benefit payments valued at $377,476,138, we examined 60 payment records ($18,111 value) and determined that in one casefile (2%) proper income documentation was not retained to support the eligibility determination. Upon further review and recalculation, the applicant was deemed eligible. Effect: Casefile did not have proper income documentation, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to retain income documentation in the casefile. 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 required documentation has been obtained before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include properly reviewed income calculations. In accordance with 45 CFR 435, documentation must be maintained to support eligibility determinations. Condition: The County Department of Social Services failed to properly include documentation of income in the casefile for one applicant. Upon further review, the applicant was ultimately eligible. Context: Of the 1,204,842 benefit payments valued at $377,476,138, we examined 60 payment records ($18,111 value) and determined that in one casefile (2%) proper income documentation was not retained to support the eligibility determination. Upon further review and recalculation, the applicant was deemed eligible. Effect: Casefile did not have proper income documentation, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to retain income documentation in the casefile. 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 required documentation has been obtained before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include properly reviewed income calculations. In accordance with 45 CFR 435, documentation must be maintained to support eligibility determinations. Condition: The County Department of Social Services failed to properly include documentation of income in the casefile for one applicant. Upon further review, the applicant was ultimately eligible. Context: Of the 1,204,842 benefit payments valued at $377,476,138, we examined 60 payment records ($18,111 value) and determined that in one casefile (2%) proper income documentation was not retained to support the eligibility determination. Upon further review and recalculation, the applicant was deemed eligible. Effect: Casefile did not have proper income documentation, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to retain income documentation in the casefile. 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 required documentation has been obtained before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include properly reviewed income calculations. In accordance with 45 CFR 435, documentation must be maintained to support eligibility determinations. Condition: The County Department of Social Services failed to properly include documentation of income in the casefile for one applicant. Upon further review, the applicant was ultimately eligible. Context: Of the 1,204,842 benefit payments valued at $377,476,138, we examined 60 payment records ($18,111 value) and determined that in one casefile (2%) proper income documentation was not retained to support the eligibility determination. Upon further review and recalculation, the applicant was deemed eligible. Effect: Casefile did not have proper income documentation, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to retain income documentation in the casefile. 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 required documentation has been obtained before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include properly reviewed income calculations. In accordance with 45 CFR 435, documentation must be maintained to support eligibility determinations. Condition: The County Department of Social Services failed to properly include documentation of income in the casefile for one applicant. Upon further review, the applicant was ultimately eligible. Context: Of the 1,204,842 benefit payments valued at $377,476,138, we examined 60 payment records ($18,111 value) and determined that in one casefile (2%) proper income documentation was not retained to support the eligibility determination. Upon further review and recalculation, the applicant was deemed eligible. Effect: Casefile did not have proper income documentation, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to retain income documentation in the casefile. 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 required documentation has been obtained before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include properly reviewed income calculations. In accordance with 45 CFR 435, documentation must be maintained to support eligibility determinations. Condition: The County Department of Social Services failed to properly include documentation of income in the casefile for one applicant. Upon further review, the applicant was ultimately eligible. Context: Of the 1,204,842 benefit payments valued at $377,476,138, we examined 60 payment records ($18,111 value) and determined that in one casefile (2%) proper income documentation was not retained to support the eligibility determination. Upon further review and recalculation, the applicant was deemed eligible. Effect: Casefile did not have proper income documentation, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to retain income documentation in the casefile. 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 required documentation has been obtained before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that standardized forms are used and maintained. In accordance with 45 CFR 303, child support referrals must be provided to applicable cases. Condition: The County Department of Social Services failed to properly include IV-D child support referrals in the casefiles for three applicants. Upon further review, the applicants were ultimately eligible. Context: Of the 1,204,842 benefit payments valued at $377,476,138, we examined 60 payment records ($18,111 value) and determined that in three casefiles (5%) proper IV-D child support referrals were not provided to the applicants. Upon further review and recalculation, the applicants were deemed eligible. Effect: Casefiles did not have proper IV-D child support referrals, which could allow applicants to be excluded from benefits for which they are eligible. Cause: Caseworker failed to provide IV-D child support referrals. 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 required referrals have been made before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that standardized forms are used and maintained. In accordance with 45 CFR 303, child support referrals must be provided to applicable cases. Condition: The County Department of Social Services failed to properly include IV-D child support referrals in the casefiles for three applicants. Upon further review, the applicants were ultimately eligible. Context: Of the 1,204,842 benefit payments valued at $377,476,138, we examined 60 payment records ($18,111 value) and determined that in three casefiles (5%) proper IV-D child support referrals were not provided to the applicants. Upon further review and recalculation, the applicants were deemed eligible. Effect: Casefiles did not have proper IV-D child support referrals, which could allow applicants to be excluded from benefits for which they are eligible. Cause: Caseworker failed to provide IV-D child support referrals. 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 required referrals have been made before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that standardized forms are used and maintained. In accordance with 45 CFR 303, child support referrals must be provided to applicable cases. Condition: The County Department of Social Services failed to properly include IV-D child support referrals in the casefiles for three applicants. Upon further review, the applicants were ultimately eligible. Context: Of the 1,204,842 benefit payments valued at $377,476,138, we examined 60 payment records ($18,111 value) and determined that in three casefiles (5%) proper IV-D child support referrals were not provided to the applicants. Upon further review and recalculation, the applicants were deemed eligible. Effect: Casefiles did not have proper IV-D child support referrals, which could allow applicants to be excluded from benefits for which they are eligible. Cause: Caseworker failed to provide IV-D child support referrals. 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 required referrals have been made before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that standardized forms are used and maintained. In accordance with 45 CFR 303, child support referrals must be provided to applicable cases. Condition: The County Department of Social Services failed to properly include IV-D child support referrals in the casefiles for three applicants. Upon further review, the applicants were ultimately eligible. Context: Of the 1,204,842 benefit payments valued at $377,476,138, we examined 60 payment records ($18,111 value) and determined that in three casefiles (5%) proper IV-D child support referrals were not provided to the applicants. Upon further review and recalculation, the applicants were deemed eligible. Effect: Casefiles did not have proper IV-D child support referrals, which could allow applicants to be excluded from benefits for which they are eligible. Cause: Caseworker failed to provide IV-D child support referrals. 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 required referrals have been made before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that standardized forms are used and maintained. In accordance with 45 CFR 303, child support referrals must be provided to applicable cases. Condition: The County Department of Social Services failed to properly include IV-D child support referrals in the casefiles for three applicants. Upon further review, the applicants were ultimately eligible. Context: Of the 1,204,842 benefit payments valued at $377,476,138, we examined 60 payment records ($18,111 value) and determined that in three casefiles (5%) proper IV-D child support referrals were not provided to the applicants. Upon further review and recalculation, the applicants were deemed eligible. Effect: Casefiles did not have proper IV-D child support referrals, which could allow applicants to be excluded from benefits for which they are eligible. Cause: Caseworker failed to provide IV-D child support referrals. 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 required referrals have been made before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that standardized forms are used and maintained. In accordance with 45 CFR 303, child support referrals must be provided to applicable cases. Condition: The County Department of Social Services failed to properly include IV-D child support referrals in the casefiles for three applicants. Upon further review, the applicants were ultimately eligible. Context: Of the 1,204,842 benefit payments valued at $377,476,138, we examined 60 payment records ($18,111 value) and determined that in three casefiles (5%) proper IV-D child support referrals were not provided to the applicants. Upon further review and recalculation, the applicants were deemed eligible. Effect: Casefiles did not have proper IV-D child support referrals, which could allow applicants to be excluded from benefits for which they are eligible. Cause: Caseworker failed to provide IV-D child support referrals. 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 required referrals have been made before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that standardized forms are used and maintained. In accordance with 45 CFR 303, child support referrals must be provided to applicable cases. Condition: The County Department of Social Services failed to properly include IV-D child support referrals in the casefiles for three applicants. Upon further review, the applicants were ultimately eligible. Context: Of the 1,204,842 benefit payments valued at $377,476,138, we examined 60 payment records ($18,111 value) and determined that in three casefiles (5%) proper IV-D child support referrals were not provided to the applicants. Upon further review and recalculation, the applicants were deemed eligible. Effect: Casefiles did not have proper IV-D child support referrals, which could allow applicants to be excluded from benefits for which they are eligible. Cause: Caseworker failed to provide IV-D child support referrals. 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 required referrals have been made before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that standardized forms are used and maintained. In accordance with 45 CFR 303, child support referrals must be provided to applicable cases. Condition: The County Department of Social Services failed to properly include IV-D child support referrals in the casefiles for three applicants. Upon further review, the applicants were ultimately eligible. Context: Of the 1,204,842 benefit payments valued at $377,476,138, we examined 60 payment records ($18,111 value) and determined that in three casefiles (5%) proper IV-D child support referrals were not provided to the applicants. Upon further review and recalculation, the applicants were deemed eligible. Effect: Casefiles did not have proper IV-D child support referrals, which could allow applicants to be excluded from benefits for which they are eligible. Cause: Caseworker failed to provide IV-D child support referrals. 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 required referrals have been made before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include properly reviewed income calculations. In accordance with 45 CFR 435, documentation must be maintained to support eligibility determinations. Condition: The County Department of Social Services failed to properly include documentation of income in the casefile for one applicant. Upon further review, the applicant was ultimately eligible. Context: Of the 1,204,842 benefit payments valued at $377,476,138, we examined 60 payment records ($18,111 value) and determined that in one casefile (2%) proper income documentation was not retained to support the eligibility determination. Upon further review and recalculation, the applicant was deemed eligible. Effect: Casefile did not have proper income documentation, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to retain income documentation in the casefile. 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 required documentation has been obtained before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include properly reviewed income calculations. In accordance with 45 CFR 435, documentation must be maintained to support eligibility determinations. Condition: The County Department of Social Services failed to properly include documentation of income in the casefile for one applicant. Upon further review, the applicant was ultimately eligible. Context: Of the 1,204,842 benefit payments valued at $377,476,138, we examined 60 payment records ($18,111 value) and determined that in one casefile (2%) proper income documentation was not retained to support the eligibility determination. Upon further review and recalculation, the applicant was deemed eligible. Effect: Casefile did not have proper income documentation, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to retain income documentation in the casefile. 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 required documentation has been obtained before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include properly reviewed income calculations. In accordance with 45 CFR 435, documentation must be maintained to support eligibility determinations. Condition: The County Department of Social Services failed to properly include documentation of income in the casefile for one applicant. Upon further review, the applicant was ultimately eligible. Context: Of the 1,204,842 benefit payments valued at $377,476,138, we examined 60 payment records ($18,111 value) and determined that in one casefile (2%) proper income documentation was not retained to support the eligibility determination. Upon further review and recalculation, the applicant was deemed eligible. Effect: Casefile did not have proper income documentation, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to retain income documentation in the casefile. 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 required documentation has been obtained before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include properly reviewed income calculations. In accordance with 45 CFR 435, documentation must be maintained to support eligibility determinations. Condition: The County Department of Social Services failed to properly include documentation of income in the casefile for one applicant. Upon further review, the applicant was ultimately eligible. Context: Of the 1,204,842 benefit payments valued at $377,476,138, we examined 60 payment records ($18,111 value) and determined that in one casefile (2%) proper income documentation was not retained to support the eligibility determination. Upon further review and recalculation, the applicant was deemed eligible. Effect: Casefile did not have proper income documentation, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to retain income documentation in the casefile. 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 required documentation has been obtained before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include properly reviewed income calculations. In accordance with 45 CFR 435, documentation must be maintained to support eligibility determinations. Condition: The County Department of Social Services failed to properly include documentation of income in the casefile for one applicant. Upon further review, the applicant was ultimately eligible. Context: Of the 1,204,842 benefit payments valued at $377,476,138, we examined 60 payment records ($18,111 value) and determined that in one casefile (2%) proper income documentation was not retained to support the eligibility determination. Upon further review and recalculation, the applicant was deemed eligible. Effect: Casefile did not have proper income documentation, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to retain income documentation in the casefile. 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 required documentation has been obtained before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include properly reviewed income calculations. In accordance with 45 CFR 435, documentation must be maintained to support eligibility determinations. Condition: The County Department of Social Services failed to properly include documentation of income in the casefile for one applicant. Upon further review, the applicant was ultimately eligible. Context: Of the 1,204,842 benefit payments valued at $377,476,138, we examined 60 payment records ($18,111 value) and determined that in one casefile (2%) proper income documentation was not retained to support the eligibility determination. Upon further review and recalculation, the applicant was deemed eligible. Effect: Casefile did not have proper income documentation, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to retain income documentation in the casefile. 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 required documentation has been obtained before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include properly reviewed income calculations. In accordance with 45 CFR 435, documentation must be maintained to support eligibility determinations. Condition: The County Department of Social Services failed to properly include documentation of income in the casefile for one applicant. Upon further review, the applicant was ultimately eligible. Context: Of the 1,204,842 benefit payments valued at $377,476,138, we examined 60 payment records ($18,111 value) and determined that in one casefile (2%) proper income documentation was not retained to support the eligibility determination. Upon further review and recalculation, the applicant was deemed eligible. Effect: Casefile did not have proper income documentation, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to retain income documentation in the casefile. 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 required documentation has been obtained before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include properly reviewed income calculations. In accordance with 45 CFR 435, documentation must be maintained to support eligibility determinations. Condition: The County Department of Social Services failed to properly include documentation of income in the casefile for one applicant. Upon further review, the applicant was ultimately eligible. Context: Of the 1,204,842 benefit payments valued at $377,476,138, we examined 60 payment records ($18,111 value) and determined that in one casefile (2%) proper income documentation was not retained to support the eligibility determination. Upon further review and recalculation, the applicant was deemed eligible. Effect: Casefile did not have proper income documentation, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to retain income documentation in the casefile. 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 required documentation has been obtained before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that standardized forms are used and maintained. In accordance with 45 CFR 303, child support referrals must be provided to applicable cases. Condition: The County Department of Social Services failed to properly include IV-D child support referrals in the casefiles for three applicants. Upon further review, the applicants were ultimately eligible. Context: Of the 1,204,842 benefit payments valued at $377,476,138, we examined 60 payment records ($18,111 value) and determined that in three casefiles (5%) proper IV-D child support referrals were not provided to the applicants. Upon further review and recalculation, the applicants were deemed eligible. Effect: Casefiles did not have proper IV-D child support referrals, which could allow applicants to be excluded from benefits for which they are eligible. Cause: Caseworker failed to provide IV-D child support referrals. 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 required referrals have been made before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that standardized forms are used and maintained. In accordance with 45 CFR 303, child support referrals must be provided to applicable cases. Condition: The County Department of Social Services failed to properly include IV-D child support referrals in the casefiles for three applicants. Upon further review, the applicants were ultimately eligible. Context: Of the 1,204,842 benefit payments valued at $377,476,138, we examined 60 payment records ($18,111 value) and determined that in three casefiles (5%) proper IV-D child support referrals were not provided to the applicants. Upon further review and recalculation, the applicants were deemed eligible. Effect: Casefiles did not have proper IV-D child support referrals, which could allow applicants to be excluded from benefits for which they are eligible. Cause: Caseworker failed to provide IV-D child support referrals. 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 required referrals have been made before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that standardized forms are used and maintained. In accordance with 45 CFR 303, child support referrals must be provided to applicable cases. Condition: The County Department of Social Services failed to properly include IV-D child support referrals in the casefiles for three applicants. Upon further review, the applicants were ultimately eligible. Context: Of the 1,204,842 benefit payments valued at $377,476,138, we examined 60 payment records ($18,111 value) and determined that in three casefiles (5%) proper IV-D child support referrals were not provided to the applicants. Upon further review and recalculation, the applicants were deemed eligible. Effect: Casefiles did not have proper IV-D child support referrals, which could allow applicants to be excluded from benefits for which they are eligible. Cause: Caseworker failed to provide IV-D child support referrals. 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 required referrals have been made before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that standardized forms are used and maintained. In accordance with 45 CFR 303, child support referrals must be provided to applicable cases. Condition: The County Department of Social Services failed to properly include IV-D child support referrals in the casefiles for three applicants. Upon further review, the applicants were ultimately eligible. Context: Of the 1,204,842 benefit payments valued at $377,476,138, we examined 60 payment records ($18,111 value) and determined that in three casefiles (5%) proper IV-D child support referrals were not provided to the applicants. Upon further review and recalculation, the applicants were deemed eligible. Effect: Casefiles did not have proper IV-D child support referrals, which could allow applicants to be excluded from benefits for which they are eligible. Cause: Caseworker failed to provide IV-D child support referrals. 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 required referrals have been made before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that standardized forms are used and maintained. In accordance with 45 CFR 303, child support referrals must be provided to applicable cases. Condition: The County Department of Social Services failed to properly include IV-D child support referrals in the casefiles for three applicants. Upon further review, the applicants were ultimately eligible. Context: Of the 1,204,842 benefit payments valued at $377,476,138, we examined 60 payment records ($18,111 value) and determined that in three casefiles (5%) proper IV-D child support referrals were not provided to the applicants. Upon further review and recalculation, the applicants were deemed eligible. Effect: Casefiles did not have proper IV-D child support referrals, which could allow applicants to be excluded from benefits for which they are eligible. Cause: Caseworker failed to provide IV-D child support referrals. 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 required referrals have been made before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that standardized forms are used and maintained. In accordance with 45 CFR 303, child support referrals must be provided to applicable cases. Condition: The County Department of Social Services failed to properly include IV-D child support referrals in the casefiles for three applicants. Upon further review, the applicants were ultimately eligible. Context: Of the 1,204,842 benefit payments valued at $377,476,138, we examined 60 payment records ($18,111 value) and determined that in three casefiles (5%) proper IV-D child support referrals were not provided to the applicants. Upon further review and recalculation, the applicants were deemed eligible. Effect: Casefiles did not have proper IV-D child support referrals, which could allow applicants to be excluded from benefits for which they are eligible. Cause: Caseworker failed to provide IV-D child support referrals. 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 required referrals have been made before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that standardized forms are used and maintained. In accordance with 45 CFR 303, child support referrals must be provided to applicable cases. Condition: The County Department of Social Services failed to properly include IV-D child support referrals in the casefiles for three applicants. Upon further review, the applicants were ultimately eligible. Context: Of the 1,204,842 benefit payments valued at $377,476,138, we examined 60 payment records ($18,111 value) and determined that in three casefiles (5%) proper IV-D child support referrals were not provided to the applicants. Upon further review and recalculation, the applicants were deemed eligible. Effect: Casefiles did not have proper IV-D child support referrals, which could allow applicants to be excluded from benefits for which they are eligible. Cause: Caseworker failed to provide IV-D child support referrals. 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 required referrals have been made before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that standardized forms are used and maintained. In accordance with 45 CFR 303, child support referrals must be provided to applicable cases. Condition: The County Department of Social Services failed to properly include IV-D child support referrals in the casefiles for three applicants. Upon further review, the applicants were ultimately eligible. Context: Of the 1,204,842 benefit payments valued at $377,476,138, we examined 60 payment records ($18,111 value) and determined that in three casefiles (5%) proper IV-D child support referrals were not provided to the applicants. Upon further review and recalculation, the applicants were deemed eligible. Effect: Casefiles did not have proper IV-D child support referrals, which could allow applicants to be excluded from benefits for which they are eligible. Cause: Caseworker failed to provide IV-D child support referrals. 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 required referrals have been made before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.