Audit 3049

FY End
2023-06-30
Total Expended
$105.07M
Findings
12
Programs
48
Organization: Guilford County (NC)
Year: 2023 Accepted: 2023-11-14

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
1774 2023-001 - Yes E
1775 2023-001 - Yes E
1776 2023-001 - Yes E
1777 2023-001 - Yes E
1778 2023-001 - Yes E
1779 2023-001 - Yes E
578216 2023-001 - Yes E
578217 2023-001 - Yes E
578218 2023-001 - Yes E
578219 2023-001 - Yes E
578220 2023-001 - Yes E
578221 2023-001 - Yes E

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $28.01M Yes 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $2.98M Yes 0
97.042 Emergency Management Performance Grants $1.50M - 0
93.568 Low-Income Home Energy Assistance $1.27M - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.16M Yes 0
16.922 Equitable Sharing Program $1.10M - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $1.05M - 0
93.305 National State Based Tobacco Control Programs $714,116 - 0
93.563 Child Support Enforcement $617,315 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $480,544 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $399,999 - 0
93.217 Family Planning_services $332,301 - 0
93.767 Children's Health Insurance Program $307,736 - 0
93.667 Social Services Block Grant $190,661 - 0
93.U01 Adoption Fostercare $172,828 - 0
93.283 Centers for Disease Control and Prevention_investigations and Technical Assistance $163,958 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $154,044 - 0
93.940 Hiv Prevention Activities_health Department Based $146,409 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $129,101 - 0
14.267 Continuum of Care Program $106,669 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $103,125 - 0
93.053 Nutrition Services Incentive Program $101,862 - 0
93.539 Pphf Capacity Building Assistance to Strengthen Public Health Immunization Infrastructure and Performance Financed in Part by Prevention and Public Health Funds $94,346 - 0
93.994 Maternal and Child Health Services Block Grant to the States $93,797 - 0
93.069 Public Health Emergency Preparedness $80,000 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $79,931 Yes 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $76,839 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $76,309 - 0
10.555 National School Lunch Program $75,738 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $73,766 - 0
16.710 Public Safety Partnership and Community Policing Grants $71,959 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $69,524 - 0
93.558 Temporary Assistance for Needy Families $68,738 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $64,715 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $56,908 - 0
21.023 Emergency Rental Assistance Program $56,132 Yes 0
95.001 High Intensity Drug Trafficking Areas Program $48,000 - 0
93.658 Foster Care_title IV-E $45,860 Yes 0
20.600 State and Community Highway Safety $36,624 - 0
93.556 Promoting Safe and Stable Families $30,408 - 0
93.758 Preventive Health and Health Services Block Grant Funded Solely with Prevention and Public Health Funds (pphf) $29,850 - 0
93.778 Medical Assistance Program $26,735 Yes 1
20.507 Federal Transit_formula Grants $24,020 - 0
20.616 National Priority Safety Programs $19,530 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $11,547 - 0
93.659 Adoption Assistance $9,500 Yes 0
93.837 Cardiovascular Diseases Research $2,225 - 0
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $100 - 0

Contacts

Name Title Type
YBEQWGFJPMJ3 Don Warn Auditee
3366413949 April Adams Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation Accounting Policies: Expenditures reported in the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Guilford County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal and State Awards (“SEFSA”) includes the federal and State grant activity of Guilford County under the programs of the federal government and the state of North Carolina for the year ended June 30, 2023. The information in this SEFSA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”) and the State Single Audit Implementation Act. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, the preparation of the basic financial statements and is not intended to and does not present the financial position, changes in net assets, or cash flows of Guilford County.
Title: Note 3 - Clusters of Programs Accounting Policies: Expenditures reported in the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Guilford County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The following clusters of programs are clustered by the North Carolina Department of Health and Human Services and are treated separately for Federal audit requirement purposes: Subsidized Child Care, Foster Care and Adoption, HIV, Rural Operating Assistance Program, and Special Children Adoption Fund.
Title: Note 4 - Opiod Settlement Fund 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: Guilford County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The North Carolina Department of Justice does not consider Opiod Settlement Funds either Federal or State financial assistance since they are from a settlement with major drug companies. Since these funds are subject to the State Single Audit Implementation Act, they are reported as Other Financial Assistance on the SEFSA and considered State awards for State single audit requirements.

Finding Details

U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services Medical Assistance Programs Assistance Listing # 93.778 Finding 2023-001 Nonmaterial Noncompliance – Eligibility Criteria: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST, and to ensure all required physical documentation is located in the file to properly document eligibility with program requirements. The County should ensure all countable resources are computed accurately and all income information is entered into NCFAST correctly. Condition: There were 5 out of 60 participants tested with various filing errors noted below. Due to theCOVID-19 Public Health Emergency, there were waivers in place during the fiscal year in which prevented the termination of benefits. In all instances, participants were found to be eligible for benefits. Questioned costs: None. Context: There was one instance where the approval notice was not in case file but case was properly approved; one instance where OVS was generated but not documented on the Evidence dashboard; one instance where DMA-5097 was not in the case file; one instance where income was calculated incorrectly; and one instance where checking account amount was not included in resources. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could not immediately substantiate the eligibility determination. Cause: The increased workload caused by the global pandemic, coupled with Federal and State directives to not reduce or terminate benefits leading to human errors regarding clerical and data entry activities. Recommendation: Although this issue will occur from time to time considering the volume of case files that the County processes and maintains, we recommend procedures be reinforced by means of training to ensure all proper documentation is kept and maintained. Management’s Response: Management agrees with the finding but wishes to stress that Federal directives mandated eligibility for all applicants. Although eligibility was not affected, DSS mid-management will continue to close any continuous quality improvement process issues as well as work to improve trainings / supervision to reduce these technical errors. The results of the Single Audit will be focus areas for monthly refreshers and future trainings.
U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services Medical Assistance Programs Assistance Listing # 93.778 Finding 2023-001 Nonmaterial Noncompliance – Eligibility Criteria: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST, and to ensure all required physical documentation is located in the file to properly document eligibility with program requirements. The County should ensure all countable resources are computed accurately and all income information is entered into NCFAST correctly. Condition: There were 5 out of 60 participants tested with various filing errors noted below. Due to theCOVID-19 Public Health Emergency, there were waivers in place during the fiscal year in which prevented the termination of benefits. In all instances, participants were found to be eligible for benefits. Questioned costs: None. Context: There was one instance where the approval notice was not in case file but case was properly approved; one instance where OVS was generated but not documented on the Evidence dashboard; one instance where DMA-5097 was not in the case file; one instance where income was calculated incorrectly; and one instance where checking account amount was not included in resources. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could not immediately substantiate the eligibility determination. Cause: The increased workload caused by the global pandemic, coupled with Federal and State directives to not reduce or terminate benefits leading to human errors regarding clerical and data entry activities. Recommendation: Although this issue will occur from time to time considering the volume of case files that the County processes and maintains, we recommend procedures be reinforced by means of training to ensure all proper documentation is kept and maintained. Management’s Response: Management agrees with the finding but wishes to stress that Federal directives mandated eligibility for all applicants. Although eligibility was not affected, DSS mid-management will continue to close any continuous quality improvement process issues as well as work to improve trainings / supervision to reduce these technical errors. The results of the Single Audit will be focus areas for monthly refreshers and future trainings.
U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services Medical Assistance Programs Assistance Listing # 93.778 Finding 2023-001 Nonmaterial Noncompliance – Eligibility Criteria: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST, and to ensure all required physical documentation is located in the file to properly document eligibility with program requirements. The County should ensure all countable resources are computed accurately and all income information is entered into NCFAST correctly. Condition: There were 5 out of 60 participants tested with various filing errors noted below. Due to theCOVID-19 Public Health Emergency, there were waivers in place during the fiscal year in which prevented the termination of benefits. In all instances, participants were found to be eligible for benefits. Questioned costs: None. Context: There was one instance where the approval notice was not in case file but case was properly approved; one instance where OVS was generated but not documented on the Evidence dashboard; one instance where DMA-5097 was not in the case file; one instance where income was calculated incorrectly; and one instance where checking account amount was not included in resources. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could not immediately substantiate the eligibility determination. Cause: The increased workload caused by the global pandemic, coupled with Federal and State directives to not reduce or terminate benefits leading to human errors regarding clerical and data entry activities. Recommendation: Although this issue will occur from time to time considering the volume of case files that the County processes and maintains, we recommend procedures be reinforced by means of training to ensure all proper documentation is kept and maintained. Management’s Response: Management agrees with the finding but wishes to stress that Federal directives mandated eligibility for all applicants. Although eligibility was not affected, DSS mid-management will continue to close any continuous quality improvement process issues as well as work to improve trainings / supervision to reduce these technical errors. The results of the Single Audit will be focus areas for monthly refreshers and future trainings.
U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services Medical Assistance Programs Assistance Listing # 93.778 Finding 2023-001 Nonmaterial Noncompliance – Eligibility Criteria: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST, and to ensure all required physical documentation is located in the file to properly document eligibility with program requirements. The County should ensure all countable resources are computed accurately and all income information is entered into NCFAST correctly. Condition: There were 5 out of 60 participants tested with various filing errors noted below. Due to theCOVID-19 Public Health Emergency, there were waivers in place during the fiscal year in which prevented the termination of benefits. In all instances, participants were found to be eligible for benefits. Questioned costs: None. Context: There was one instance where the approval notice was not in case file but case was properly approved; one instance where OVS was generated but not documented on the Evidence dashboard; one instance where DMA-5097 was not in the case file; one instance where income was calculated incorrectly; and one instance where checking account amount was not included in resources. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could not immediately substantiate the eligibility determination. Cause: The increased workload caused by the global pandemic, coupled with Federal and State directives to not reduce or terminate benefits leading to human errors regarding clerical and data entry activities. Recommendation: Although this issue will occur from time to time considering the volume of case files that the County processes and maintains, we recommend procedures be reinforced by means of training to ensure all proper documentation is kept and maintained. Management’s Response: Management agrees with the finding but wishes to stress that Federal directives mandated eligibility for all applicants. Although eligibility was not affected, DSS mid-management will continue to close any continuous quality improvement process issues as well as work to improve trainings / supervision to reduce these technical errors. The results of the Single Audit will be focus areas for monthly refreshers and future trainings.
U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services Medical Assistance Programs Assistance Listing # 93.778 Finding 2023-001 Nonmaterial Noncompliance – Eligibility Criteria: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST, and to ensure all required physical documentation is located in the file to properly document eligibility with program requirements. The County should ensure all countable resources are computed accurately and all income information is entered into NCFAST correctly. Condition: There were 5 out of 60 participants tested with various filing errors noted below. Due to theCOVID-19 Public Health Emergency, there were waivers in place during the fiscal year in which prevented the termination of benefits. In all instances, participants were found to be eligible for benefits. Questioned costs: None. Context: There was one instance where the approval notice was not in case file but case was properly approved; one instance where OVS was generated but not documented on the Evidence dashboard; one instance where DMA-5097 was not in the case file; one instance where income was calculated incorrectly; and one instance where checking account amount was not included in resources. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could not immediately substantiate the eligibility determination. Cause: The increased workload caused by the global pandemic, coupled with Federal and State directives to not reduce or terminate benefits leading to human errors regarding clerical and data entry activities. Recommendation: Although this issue will occur from time to time considering the volume of case files that the County processes and maintains, we recommend procedures be reinforced by means of training to ensure all proper documentation is kept and maintained. Management’s Response: Management agrees with the finding but wishes to stress that Federal directives mandated eligibility for all applicants. Although eligibility was not affected, DSS mid-management will continue to close any continuous quality improvement process issues as well as work to improve trainings / supervision to reduce these technical errors. The results of the Single Audit will be focus areas for monthly refreshers and future trainings.
U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services Medical Assistance Programs Assistance Listing # 93.778 Finding 2023-001 Nonmaterial Noncompliance – Eligibility Criteria: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST, and to ensure all required physical documentation is located in the file to properly document eligibility with program requirements. The County should ensure all countable resources are computed accurately and all income information is entered into NCFAST correctly. Condition: There were 5 out of 60 participants tested with various filing errors noted below. Due to theCOVID-19 Public Health Emergency, there were waivers in place during the fiscal year in which prevented the termination of benefits. In all instances, participants were found to be eligible for benefits. Questioned costs: None. Context: There was one instance where the approval notice was not in case file but case was properly approved; one instance where OVS was generated but not documented on the Evidence dashboard; one instance where DMA-5097 was not in the case file; one instance where income was calculated incorrectly; and one instance where checking account amount was not included in resources. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could not immediately substantiate the eligibility determination. Cause: The increased workload caused by the global pandemic, coupled with Federal and State directives to not reduce or terminate benefits leading to human errors regarding clerical and data entry activities. Recommendation: Although this issue will occur from time to time considering the volume of case files that the County processes and maintains, we recommend procedures be reinforced by means of training to ensure all proper documentation is kept and maintained. Management’s Response: Management agrees with the finding but wishes to stress that Federal directives mandated eligibility for all applicants. Although eligibility was not affected, DSS mid-management will continue to close any continuous quality improvement process issues as well as work to improve trainings / supervision to reduce these technical errors. The results of the Single Audit will be focus areas for monthly refreshers and future trainings.
U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services Medical Assistance Programs Assistance Listing # 93.778 Finding 2023-001 Nonmaterial Noncompliance – Eligibility Criteria: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST, and to ensure all required physical documentation is located in the file to properly document eligibility with program requirements. The County should ensure all countable resources are computed accurately and all income information is entered into NCFAST correctly. Condition: There were 5 out of 60 participants tested with various filing errors noted below. Due to theCOVID-19 Public Health Emergency, there were waivers in place during the fiscal year in which prevented the termination of benefits. In all instances, participants were found to be eligible for benefits. Questioned costs: None. Context: There was one instance where the approval notice was not in case file but case was properly approved; one instance where OVS was generated but not documented on the Evidence dashboard; one instance where DMA-5097 was not in the case file; one instance where income was calculated incorrectly; and one instance where checking account amount was not included in resources. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could not immediately substantiate the eligibility determination. Cause: The increased workload caused by the global pandemic, coupled with Federal and State directives to not reduce or terminate benefits leading to human errors regarding clerical and data entry activities. Recommendation: Although this issue will occur from time to time considering the volume of case files that the County processes and maintains, we recommend procedures be reinforced by means of training to ensure all proper documentation is kept and maintained. Management’s Response: Management agrees with the finding but wishes to stress that Federal directives mandated eligibility for all applicants. Although eligibility was not affected, DSS mid-management will continue to close any continuous quality improvement process issues as well as work to improve trainings / supervision to reduce these technical errors. The results of the Single Audit will be focus areas for monthly refreshers and future trainings.
U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services Medical Assistance Programs Assistance Listing # 93.778 Finding 2023-001 Nonmaterial Noncompliance – Eligibility Criteria: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST, and to ensure all required physical documentation is located in the file to properly document eligibility with program requirements. The County should ensure all countable resources are computed accurately and all income information is entered into NCFAST correctly. Condition: There were 5 out of 60 participants tested with various filing errors noted below. Due to theCOVID-19 Public Health Emergency, there were waivers in place during the fiscal year in which prevented the termination of benefits. In all instances, participants were found to be eligible for benefits. Questioned costs: None. Context: There was one instance where the approval notice was not in case file but case was properly approved; one instance where OVS was generated but not documented on the Evidence dashboard; one instance where DMA-5097 was not in the case file; one instance where income was calculated incorrectly; and one instance where checking account amount was not included in resources. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could not immediately substantiate the eligibility determination. Cause: The increased workload caused by the global pandemic, coupled with Federal and State directives to not reduce or terminate benefits leading to human errors regarding clerical and data entry activities. Recommendation: Although this issue will occur from time to time considering the volume of case files that the County processes and maintains, we recommend procedures be reinforced by means of training to ensure all proper documentation is kept and maintained. Management’s Response: Management agrees with the finding but wishes to stress that Federal directives mandated eligibility for all applicants. Although eligibility was not affected, DSS mid-management will continue to close any continuous quality improvement process issues as well as work to improve trainings / supervision to reduce these technical errors. The results of the Single Audit will be focus areas for monthly refreshers and future trainings.
U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services Medical Assistance Programs Assistance Listing # 93.778 Finding 2023-001 Nonmaterial Noncompliance – Eligibility Criteria: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST, and to ensure all required physical documentation is located in the file to properly document eligibility with program requirements. The County should ensure all countable resources are computed accurately and all income information is entered into NCFAST correctly. Condition: There were 5 out of 60 participants tested with various filing errors noted below. Due to theCOVID-19 Public Health Emergency, there were waivers in place during the fiscal year in which prevented the termination of benefits. In all instances, participants were found to be eligible for benefits. Questioned costs: None. Context: There was one instance where the approval notice was not in case file but case was properly approved; one instance where OVS was generated but not documented on the Evidence dashboard; one instance where DMA-5097 was not in the case file; one instance where income was calculated incorrectly; and one instance where checking account amount was not included in resources. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could not immediately substantiate the eligibility determination. Cause: The increased workload caused by the global pandemic, coupled with Federal and State directives to not reduce or terminate benefits leading to human errors regarding clerical and data entry activities. Recommendation: Although this issue will occur from time to time considering the volume of case files that the County processes and maintains, we recommend procedures be reinforced by means of training to ensure all proper documentation is kept and maintained. Management’s Response: Management agrees with the finding but wishes to stress that Federal directives mandated eligibility for all applicants. Although eligibility was not affected, DSS mid-management will continue to close any continuous quality improvement process issues as well as work to improve trainings / supervision to reduce these technical errors. The results of the Single Audit will be focus areas for monthly refreshers and future trainings.
U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services Medical Assistance Programs Assistance Listing # 93.778 Finding 2023-001 Nonmaterial Noncompliance – Eligibility Criteria: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST, and to ensure all required physical documentation is located in the file to properly document eligibility with program requirements. The County should ensure all countable resources are computed accurately and all income information is entered into NCFAST correctly. Condition: There were 5 out of 60 participants tested with various filing errors noted below. Due to theCOVID-19 Public Health Emergency, there were waivers in place during the fiscal year in which prevented the termination of benefits. In all instances, participants were found to be eligible for benefits. Questioned costs: None. Context: There was one instance where the approval notice was not in case file but case was properly approved; one instance where OVS was generated but not documented on the Evidence dashboard; one instance where DMA-5097 was not in the case file; one instance where income was calculated incorrectly; and one instance where checking account amount was not included in resources. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could not immediately substantiate the eligibility determination. Cause: The increased workload caused by the global pandemic, coupled with Federal and State directives to not reduce or terminate benefits leading to human errors regarding clerical and data entry activities. Recommendation: Although this issue will occur from time to time considering the volume of case files that the County processes and maintains, we recommend procedures be reinforced by means of training to ensure all proper documentation is kept and maintained. Management’s Response: Management agrees with the finding but wishes to stress that Federal directives mandated eligibility for all applicants. Although eligibility was not affected, DSS mid-management will continue to close any continuous quality improvement process issues as well as work to improve trainings / supervision to reduce these technical errors. The results of the Single Audit will be focus areas for monthly refreshers and future trainings.
U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services Medical Assistance Programs Assistance Listing # 93.778 Finding 2023-001 Nonmaterial Noncompliance – Eligibility Criteria: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST, and to ensure all required physical documentation is located in the file to properly document eligibility with program requirements. The County should ensure all countable resources are computed accurately and all income information is entered into NCFAST correctly. Condition: There were 5 out of 60 participants tested with various filing errors noted below. Due to theCOVID-19 Public Health Emergency, there were waivers in place during the fiscal year in which prevented the termination of benefits. In all instances, participants were found to be eligible for benefits. Questioned costs: None. Context: There was one instance where the approval notice was not in case file but case was properly approved; one instance where OVS was generated but not documented on the Evidence dashboard; one instance where DMA-5097 was not in the case file; one instance where income was calculated incorrectly; and one instance where checking account amount was not included in resources. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could not immediately substantiate the eligibility determination. Cause: The increased workload caused by the global pandemic, coupled with Federal and State directives to not reduce or terminate benefits leading to human errors regarding clerical and data entry activities. Recommendation: Although this issue will occur from time to time considering the volume of case files that the County processes and maintains, we recommend procedures be reinforced by means of training to ensure all proper documentation is kept and maintained. Management’s Response: Management agrees with the finding but wishes to stress that Federal directives mandated eligibility for all applicants. Although eligibility was not affected, DSS mid-management will continue to close any continuous quality improvement process issues as well as work to improve trainings / supervision to reduce these technical errors. The results of the Single Audit will be focus areas for monthly refreshers and future trainings.
U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services Medical Assistance Programs Assistance Listing # 93.778 Finding 2023-001 Nonmaterial Noncompliance – Eligibility Criteria: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST, and to ensure all required physical documentation is located in the file to properly document eligibility with program requirements. The County should ensure all countable resources are computed accurately and all income information is entered into NCFAST correctly. Condition: There were 5 out of 60 participants tested with various filing errors noted below. Due to theCOVID-19 Public Health Emergency, there were waivers in place during the fiscal year in which prevented the termination of benefits. In all instances, participants were found to be eligible for benefits. Questioned costs: None. Context: There was one instance where the approval notice was not in case file but case was properly approved; one instance where OVS was generated but not documented on the Evidence dashboard; one instance where DMA-5097 was not in the case file; one instance where income was calculated incorrectly; and one instance where checking account amount was not included in resources. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could not immediately substantiate the eligibility determination. Cause: The increased workload caused by the global pandemic, coupled with Federal and State directives to not reduce or terminate benefits leading to human errors regarding clerical and data entry activities. Recommendation: Although this issue will occur from time to time considering the volume of case files that the County processes and maintains, we recommend procedures be reinforced by means of training to ensure all proper documentation is kept and maintained. Management’s Response: Management agrees with the finding but wishes to stress that Federal directives mandated eligibility for all applicants. Although eligibility was not affected, DSS mid-management will continue to close any continuous quality improvement process issues as well as work to improve trainings / supervision to reduce these technical errors. The results of the Single Audit will be focus areas for monthly refreshers and future trainings.