Audit 2951

FY End
2023-06-30
Total Expended
$6.98M
Findings
6
Programs
40
Organization: Stanly County (NC)
Year: 2023 Accepted: 2023-11-13

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
1680 2023-002 Significant Deficiency - E
1681 2023-003 Significant Deficiency - E
1682 2023-004 Significant Deficiency - E
578122 2023-002 Significant Deficiency - E
578123 2023-003 Significant Deficiency - E
578124 2023-004 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
93.778 Medical Assistance Program $1.42M Yes 3
93.563 Child Support Enforcement $585,751 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $376,551 - 0
93.658 Foster Care_title IV-E $322,235 - 0
93.211 Telehealth Programs $242,557 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $191,135 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $142,872 - 0
93.268 Immunization Cooperative Agreements $108,296 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $100,786 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $99,620 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $92,832 - 0
20.205 Highway Planning and Construction $88,367 - 0
93.000 Foster Care $77,458 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $67,062 - 0
93.568 Low-Income Home Energy Assistance $62,660 Yes 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $60,655 - 0
93.053 Nutrition Services Incentive Program $59,004 - 0
20.106 Airport Improvement Program $57,179 - 0
93.767 Children's Health Insurance Program $54,095 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $50,137 - 0
93.994 Maternal and Child Health Services Block Grant to the States $49,001 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $40,567 - 0
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $39,032 - 0
93.217 Family Planning_services $33,971 - 0
93.069 Public Health Emergency Preparedness $33,520 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $32,211 - 0
93.991 Preventive Health and Health Services Block Grant $29,304 - 0
45.310 Grants to States $15,957 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $15,885 - 0
93.556 Promoting Safe and Stable Families $9,704 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $9,402 - 0
93.558 Temporary Assistance for Needy Families $7,903 - 0
93.667 Social Services Block Grant $5,140 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $4,605 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $3,768 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $3,400 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $3,230 - 0
93.659 Adoption Assistance $1,865 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $489 - 0
66.458 Capitalization Grants for Clean Water State Revolving Funds $50 - 0

Contacts

Name Title Type
U86MZUYPL7C5 Toby Hinson Auditee
7049863611 Alan Thompson Auditor
No contacts on file

Notes to SEFA

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 reimbursement. De Minimis Rate Used: N Rate Explanation: NA

Finding Details

U.S. Department of Health and Human Services Passed through the NC Department of Health and Human Services Program Name: Medical Assistance Program (Medicaid; Title XIX) CFDA #: 93.778 Finding: 2023-002 Inaccurate Information Entry SIGNIFICANT DEFICENCY ELIGIBILITY Criteria: "In accordance with 42 CFR 435, documentation must be obtained as needed to determine if a recipient meets specific standards, and documentation must be maintained to support eligibility determinations. In accordance with 2 CFR 200, management should have an adequate system of internal controls procedures in place to ensure an applicant is properly determined or redetermined for benefits." Condition: There were 4 errors discovered during our procedures that inaccurate information was entered when determining eligibility. Questioned Costs: There was no known affect to eligibility and there were no known questioned costs. Context: "We examined 60 cases from of a total of 584,876 Medicaid claims from the Medicaid beneficiary report provided by NC Department of Health and Human Services to re-determine eligibility. These findings are being reported with the financial statement audit as it relates to Medicaid administrative cost compliance audit. " Effect: For those certifications/re-certifications there was a chance that information was not properly documented and reconciled to NC FAST and a participant could have been approved for benefits for which they were not eligible. Section III. Federal Award Findings and Questioned Costs (continued) Cause: "Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility. " Recommendation: "Files should be reviewed internally to ensure proper documentation is in place for eligibility. Workers should be retrained on what files should contain and the importance of complete and accurate record keeping. We recommend that all files include online verifications, documented resources of income and those amounts agree to information in NC FAST. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. " Views of responsible officials and planned corrective actions: The County agrees with the finding. See Corrective Action Plan in the following section.
Finding: 2023-003 Inaccurate Resource Entry SIGNIFICANT DEFICENCY ELIGIBILITY Criteria: "Medicaid for Aged, Blind and Disabled case records should contain documentation that verifications were done in preparation of the application and these items will agree to reports in the NC FAST system. In this process, the countable resources should be calculated correctly and agree back to the amounts in the NC FAST system. Any items discovered in the verification process should be considered countable or non-countable resources and explained within the documentation." Condition: There was 1 error discovered during our procedures that resources in the county documentation and those same resources contained in NC FAST were not the same amounts or files containing resources were not properly documented to be considered countable or non-countable. Questioned Costs: There was no known affect to eligibility and there were no known questioned costs. Context: "We examined 60 cases from of a total of 584,876 Medicaid claims from the Medicaid beneficiary report provided by NC Department of Health and Human Services to re-determine eligibility. These findings are being reported with the financial statement audit as it relates to Medicaid administrative cost compliance audit. " Effect: For those certifications/re-certifications there was a chance that information was not properly documented and reconciled to NC FAST and a participant could have been approved for benefits for which they were not eligible. Cause: "Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility. " Section III. Federal Award Findings and Questioned Costs (continued) Recommendation: "Files should be reviewed internally to ensure proper documentation is in place for eligibility. Workers should be retrained on what files should contain and the importance of complete and accurate record keeping. We recommend that all files include online verifications, documented resources of income and those amounts agree to information in NC FAST. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. " Views of responsible officials and planned corrective actions: The County agrees with the finding. See Corrective Action Plan in the following section.
Finding: 2023-004 Inadequate Request For Information SIGNIFICANT DEFICENCY ELIGIBILITY Criteria: "In accordance with 42 CFR 435, documentation must be obtained as needed to determine if a recipient meets specific standards, and documentation must be maintained to support eligibility determinations. Electronic matches are required at applications and redeterminations. " Condition: There were 10 errors discovered during our procedures that inadequate information was requested at applications and/or redeterminations. Questioned Costs: There was no known affect to eligibility and there were no known questioned costs. Context: "We examined 60 cases from of a total of 584,876 Medicaid claims from the Medicaid beneficiary report provided by NC Department of Health and Human Services to re-determine eligibility. These findings are being reported with the financial statement audit as it relates to Medicaid administrative cost compliance audit. " Effect: For those certifications/re-certifications there was a chance that information was not properly documented and reconciled to NC FAST and applicants could have been approved for benefits for which they were not eligible. Cause: "Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility. " Recommendation: "Files should be reviewed internally to ensure proper documentation is in place for eligibility. Workers should be retrained on what files should contain and the importance of complete and accurate record keeping. We recommend that all files include online verifications, documented resources and income and those amounts agree to information in NC FAST. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions." Views of responsible officials and planned corrective actions: The County agrees with the finding. See Corrective Action Plan in the following section.
U.S. Department of Health and Human Services Passed through the NC Department of Health and Human Services Program Name: Medical Assistance Program (Medicaid; Title XIX) CFDA #: 93.778 Finding: 2023-002 Inaccurate Information Entry SIGNIFICANT DEFICENCY ELIGIBILITY Criteria: "In accordance with 42 CFR 435, documentation must be obtained as needed to determine if a recipient meets specific standards, and documentation must be maintained to support eligibility determinations. In accordance with 2 CFR 200, management should have an adequate system of internal controls procedures in place to ensure an applicant is properly determined or redetermined for benefits." Condition: There were 4 errors discovered during our procedures that inaccurate information was entered when determining eligibility. Questioned Costs: There was no known affect to eligibility and there were no known questioned costs. Context: "We examined 60 cases from of a total of 584,876 Medicaid claims from the Medicaid beneficiary report provided by NC Department of Health and Human Services to re-determine eligibility. These findings are being reported with the financial statement audit as it relates to Medicaid administrative cost compliance audit. " Effect: For those certifications/re-certifications there was a chance that information was not properly documented and reconciled to NC FAST and a participant could have been approved for benefits for which they were not eligible. Section III. Federal Award Findings and Questioned Costs (continued) Cause: "Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility. " Recommendation: "Files should be reviewed internally to ensure proper documentation is in place for eligibility. Workers should be retrained on what files should contain and the importance of complete and accurate record keeping. We recommend that all files include online verifications, documented resources of income and those amounts agree to information in NC FAST. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. " Views of responsible officials and planned corrective actions: The County agrees with the finding. See Corrective Action Plan in the following section.
Finding: 2023-003 Inaccurate Resource Entry SIGNIFICANT DEFICENCY ELIGIBILITY Criteria: "Medicaid for Aged, Blind and Disabled case records should contain documentation that verifications were done in preparation of the application and these items will agree to reports in the NC FAST system. In this process, the countable resources should be calculated correctly and agree back to the amounts in the NC FAST system. Any items discovered in the verification process should be considered countable or non-countable resources and explained within the documentation." Condition: There was 1 error discovered during our procedures that resources in the county documentation and those same resources contained in NC FAST were not the same amounts or files containing resources were not properly documented to be considered countable or non-countable. Questioned Costs: There was no known affect to eligibility and there were no known questioned costs. Context: "We examined 60 cases from of a total of 584,876 Medicaid claims from the Medicaid beneficiary report provided by NC Department of Health and Human Services to re-determine eligibility. These findings are being reported with the financial statement audit as it relates to Medicaid administrative cost compliance audit. " Effect: For those certifications/re-certifications there was a chance that information was not properly documented and reconciled to NC FAST and a participant could have been approved for benefits for which they were not eligible. Cause: "Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility. " Section III. Federal Award Findings and Questioned Costs (continued) Recommendation: "Files should be reviewed internally to ensure proper documentation is in place for eligibility. Workers should be retrained on what files should contain and the importance of complete and accurate record keeping. We recommend that all files include online verifications, documented resources of income and those amounts agree to information in NC FAST. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. " Views of responsible officials and planned corrective actions: The County agrees with the finding. See Corrective Action Plan in the following section.
Finding: 2023-004 Inadequate Request For Information SIGNIFICANT DEFICENCY ELIGIBILITY Criteria: "In accordance with 42 CFR 435, documentation must be obtained as needed to determine if a recipient meets specific standards, and documentation must be maintained to support eligibility determinations. Electronic matches are required at applications and redeterminations. " Condition: There were 10 errors discovered during our procedures that inadequate information was requested at applications and/or redeterminations. Questioned Costs: There was no known affect to eligibility and there were no known questioned costs. Context: "We examined 60 cases from of a total of 584,876 Medicaid claims from the Medicaid beneficiary report provided by NC Department of Health and Human Services to re-determine eligibility. These findings are being reported with the financial statement audit as it relates to Medicaid administrative cost compliance audit. " Effect: For those certifications/re-certifications there was a chance that information was not properly documented and reconciled to NC FAST and applicants could have been approved for benefits for which they were not eligible. Cause: "Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility. " Recommendation: "Files should be reviewed internally to ensure proper documentation is in place for eligibility. Workers should be retrained on what files should contain and the importance of complete and accurate record keeping. We recommend that all files include online verifications, documented resources and income and those amounts agree to information in NC FAST. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions." Views of responsible officials and planned corrective actions: The County agrees with the finding. See Corrective Action Plan in the following section.