FAC Explorer

Audit 305469

FY End
2023-06-30
Total Expended
$3.67M
Findings
4
Programs
20
Organization: Bertie County (NC)
Year: 2023 Accepted: 2024-05-03
Auditor: Mauldin & Jenkins LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
395832 2023-005 Significant Deficiency - AB
395833 2023-006 Significant Deficiency Yes E
972274 2023-005 Significant Deficiency - AB
972275 2023-006 Significant Deficiency Yes E

Programs

ALN Program Spent Major Findings
93.778 Medical Assistance Program $1.07M Yes 2
93.563 Child Support Enforcement $454,576 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $301,620 - 0
93.667 Social Services Block Grant $226,089 - 0
93.558 Temporary Assistance for Needy Families $199,508 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $187,027 - 0
21.032 Local Assistance and Tribal Consistency Fund $148,903 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $61,065 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $57,734 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $46,441 - 0
97.042 Emergency Management Performance Grants $39,032 - 0
93.568 Low-Income Home Energy Assistance $37,823 - 0
93.767 Children's Health Insurance Program $26,903 - 0
93.658 Foster Care_title IV-E $23,748 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $19,577 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $8,162 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $4,434 - 0
93.556 Promoting Safe and Stable Families $4,311 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $3,168 - 0
10.351 Rural Business Development Grant $2,513 - 0

Contacts

Name Title Type
FSW9MGNZAK39 David Scarborough Auditee
2527945360 Leann Bagasala Auditor
No contacts on file

Notes to SEFA

Title: Cluster of Programs Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal and state grant activity of the County under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State Single Audit Implementation Act. Therefore, some of the amounts presented in the Schedule may differ from amounts presented in, or used in, the preparation of the financial statements. Also, because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the State Single Audit Implementation Act, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the 10% de Minimis indirect cost rate. 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 and Foster Care Adoption

Finding Details

Finding 2023-005
Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles; Information on the federal programs: Medicaid Cluster (Medicaid), Assistance Listing Number 93.778, U.S. Department of Health and Human Services, passed through the N.C. Department of Health and Human Services (NCDHHS), Division of Social Services Criteria: Per the NCDHHS policy manual, salaries, wages, and fringe benefits of Department of Social Service employees hired under the state merit system are allowable. Salaries shall be allocated to programs by time distribution methods and supported by payroll and attendance records for individuals. Condition: Employee’s time is tracked through the use of day sheets in which employees track their time by service code in 6-minute increments. Day sheets are used to complete weekly timesheets which are approved by supervisors. We noted two out of twenty-three daysheets selected for Medicaid had more program minutes than what was reported on the employee’s approved time sheet. Context/Cause: The day sheets included more program time than was included on the employee’s approved timesheet. We noted the above condition in two out of twenty-three day sheets selected for Medicaid. Effects: Inaccurate reporting of time coded to programs could affect the total federal and state reimbursement for the program. Recommendation: We recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the daysheets. Auditee’s Response: We concur with the finding.
Finding 2023-006
Significant Deficiency over Eligibility; Information on the federal programs: Medicaid Cluster (Medicaid), Assistance Listing Number 93.778, U.S. Department of Health and Human Services, passed through the N.C. Department of Health and Human Services (NCDHHS), Division of Social Services (DSS). Criteria: Per the Medicaid and NCHC Eligibility Review Document, the County DSS should send the DMA-5097, Request for Information, to the non-custodial parent after application approval. The beneficiary is allowed 12 calendar days to provide information. The casefile must contain information on the non-custodial parent. If no information is provided on the non-custodial parent, case should terminate by date shown on timely notice. Condition: Each casefile should contain information on the non-custodial parent, requested by the County DSS after the approval of the application. We noted one casefile that did not have information for one of the children. Context/Cause: No child support referral was conducted. We noted the above condition in one of the sixty Medicaid cases selected. Effects: Lack of required support due to County DSS not conducting a timely child support referral could affect the total federal and state reimbursement for the program, as the benefits should have been terminated. Recommendation: We recommend that the County implements a review control over eligibility requirements. Auditee’s Response: We concur with the finding.
Finding 2023-005
Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles; Information on the federal programs: Medicaid Cluster (Medicaid), Assistance Listing Number 93.778, U.S. Department of Health and Human Services, passed through the N.C. Department of Health and Human Services (NCDHHS), Division of Social Services Criteria: Per the NCDHHS policy manual, salaries, wages, and fringe benefits of Department of Social Service employees hired under the state merit system are allowable. Salaries shall be allocated to programs by time distribution methods and supported by payroll and attendance records for individuals. Condition: Employee’s time is tracked through the use of day sheets in which employees track their time by service code in 6-minute increments. Day sheets are used to complete weekly timesheets which are approved by supervisors. We noted two out of twenty-three daysheets selected for Medicaid had more program minutes than what was reported on the employee’s approved time sheet. Context/Cause: The day sheets included more program time than was included on the employee’s approved timesheet. We noted the above condition in two out of twenty-three day sheets selected for Medicaid. Effects: Inaccurate reporting of time coded to programs could affect the total federal and state reimbursement for the program. Recommendation: We recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the daysheets. Auditee’s Response: We concur with the finding.
Finding 2023-006
Significant Deficiency over Eligibility; Information on the federal programs: Medicaid Cluster (Medicaid), Assistance Listing Number 93.778, U.S. Department of Health and Human Services, passed through the N.C. Department of Health and Human Services (NCDHHS), Division of Social Services (DSS). Criteria: Per the Medicaid and NCHC Eligibility Review Document, the County DSS should send the DMA-5097, Request for Information, to the non-custodial parent after application approval. The beneficiary is allowed 12 calendar days to provide information. The casefile must contain information on the non-custodial parent. If no information is provided on the non-custodial parent, case should terminate by date shown on timely notice. Condition: Each casefile should contain information on the non-custodial parent, requested by the County DSS after the approval of the application. We noted one casefile that did not have information for one of the children. Context/Cause: No child support referral was conducted. We noted the above condition in one of the sixty Medicaid cases selected. Effects: Lack of required support due to County DSS not conducting a timely child support referral could affect the total federal and state reimbursement for the program, as the benefits should have been terminated. Recommendation: We recommend that the County implements a review control over eligibility requirements. Auditee’s Response: We concur with the finding.