U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Significant Deficiency - Eligibility Finding 2023-001
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
Condition: The County did not follow up with individuals after reviews were completed and issues were noted in the review in accordance with its policies on a consistent basis.
Context: There were 13 instances out of 60 reviews tested in which the County did not remediate the errors identified timely.
Effect: The caseworkers that had errors identified in their eligibility determinations were not notified timely of the issues which could result in potential future issues.
Cause: The County has a policy in place but does not have a way to ensure the policy is being enforced.
Recommendation: We recommend the County assign individuals to ensure all reviews are taking place timely in accordance with its policy including timely follow up with case workers once the review is complete.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan.
Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Significant Deficiency - Eligibility Finding 2023-001
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
Condition: The County did not follow up with individuals after reviews were completed and issues were noted in the review in accordance with its policies on a consistent basis.
Context: There were 13 instances out of 60 reviews tested in which the County did not remediate the errors identified timely.
Effect: The caseworkers that had errors identified in their eligibility determinations were not notified timely of the issues which could result in potential future issues.
Cause: The County has a policy in place but does not have a way to ensure the policy is being enforced.
Recommendation: We recommend the County assign individuals to ensure all reviews are taking place timely in accordance with its policy including timely follow up with case workers once the review is complete.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan.
Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Significant Deficiency - Eligibility Finding 2023-001
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
Condition: The County did not follow up with individuals after reviews were completed and issues were noted in the review in accordance with its policies on a consistent basis.
Context: There were 13 instances out of 60 reviews tested in which the County did not remediate the errors identified timely.
Effect: The caseworkers that had errors identified in their eligibility determinations were not notified timely of the issues which could result in potential future issues.
Cause: The County has a policy in place but does not have a way to ensure the policy is being enforced.
Recommendation: We recommend the County assign individuals to ensure all reviews are taking place timely in accordance with its policy including timely follow up with case workers once the review is complete.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan.
Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Significant Deficiency - Eligibility Finding 2023-001
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
Condition: The County did not follow up with individuals after reviews were completed and issues were noted in the review in accordance with its policies on a consistent basis.
Context: There were 13 instances out of 60 reviews tested in which the County did not remediate the errors identified timely.
Effect: The caseworkers that had errors identified in their eligibility determinations were not notified timely of the issues which could result in potential future issues.
Cause: The County has a policy in place but does not have a way to ensure the policy is being enforced.
Recommendation: We recommend the County assign individuals to ensure all reviews are taking place timely in accordance with its policy including timely follow up with case workers once the review is complete.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan.
Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Significant Deficiency - Eligibility Finding 2023-001
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
Condition: The County did not follow up with individuals after reviews were completed and issues were noted in the review in accordance with its policies on a consistent basis.
Context: There were 13 instances out of 60 reviews tested in which the County did not remediate the errors identified timely.
Effect: The caseworkers that had errors identified in their eligibility determinations were not notified timely of the issues which could result in potential future issues.
Cause: The County has a policy in place but does not have a way to ensure the policy is being enforced.
Recommendation: We recommend the County assign individuals to ensure all reviews are taking place timely in accordance with its policy including timely follow up with case workers once the review is complete.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan.
Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Public Health Federal Program Name: ELC Assistance Listing Number: 93.323 Significant Deficiency and Non-Material Non-Compliance - Activities Allowed & Allowable Costs Finding 2023-002
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Additionally, the County is required to adhere to the cost principles in Title 2 CFR Subpart E for allowable costs and activities.
Condition: The County requested reimbursement for the same expenditure twice.
Context: We tested 22 grant expenditures for allowable activities, noting one of the expenditures charged to the grant was a duplicate.
Questioned Costs: $20,740; reported as likely questioned costs exceed $25,000.
Effect: The County requested for reimbursement for the same expenditure twice resulting in questioned costs.
Cause: The report used to run grant expenditures used parameters that resulted in the same expenditure being reported twice when it was used to process the reimbursement request.
Recommendation: We recommend the County review the reports with the program team to ensure all expenditures charged to the grant are complete and accurate and do not include any duplicates.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Significant Deficiency - Eligibility Finding 2023-001
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
Condition: The County did not follow up with individuals after reviews were completed and issues were noted in the review in accordance with its policies on a consistent basis.
Context: There were 13 instances out of 60 reviews tested in which the County did not remediate the errors identified timely.
Effect: The caseworkers that had errors identified in their eligibility determinations were not notified timely of the issues which could result in potential future issues.
Cause: The County has a policy in place but does not have a way to ensure the policy is being enforced.
Recommendation: We recommend the County assign individuals to ensure all reviews are taking place timely in accordance with its policy including timely follow up with case workers once the review is complete.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan.
Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Significant Deficiency - Eligibility Finding 2023-001
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
Condition: The County did not follow up with individuals after reviews were completed and issues were noted in the review in accordance with its policies on a consistent basis.
Context: There were 13 instances out of 60 reviews tested in which the County did not remediate the errors identified timely.
Effect: The caseworkers that had errors identified in their eligibility determinations were not notified timely of the issues which could result in potential future issues.
Cause: The County has a policy in place but does not have a way to ensure the policy is being enforced.
Recommendation: We recommend the County assign individuals to ensure all reviews are taking place timely in accordance with its policy including timely follow up with case workers once the review is complete.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan.
Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Significant Deficiency - Eligibility Finding 2023-001
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
Condition: The County did not follow up with individuals after reviews were completed and issues were noted in the review in accordance with its policies on a consistent basis.
Context: There were 13 instances out of 60 reviews tested in which the County did not remediate the errors identified timely.
Effect: The caseworkers that had errors identified in their eligibility determinations were not notified timely of the issues which could result in potential future issues.
Cause: The County has a policy in place but does not have a way to ensure the policy is being enforced.
Recommendation: We recommend the County assign individuals to ensure all reviews are taking place timely in accordance with its policy including timely follow up with case workers once the review is complete.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan.
Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Significant Deficiency - Eligibility Finding 2023-001
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
Condition: The County did not follow up with individuals after reviews were completed and issues were noted in the review in accordance with its policies on a consistent basis.
Context: There were 13 instances out of 60 reviews tested in which the County did not remediate the errors identified timely.
Effect: The caseworkers that had errors identified in their eligibility determinations were not notified timely of the issues which could result in potential future issues.
Cause: The County has a policy in place but does not have a way to ensure the policy is being enforced.
Recommendation: We recommend the County assign individuals to ensure all reviews are taking place timely in accordance with its policy including timely follow up with case workers once the review is complete.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan.
Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Significant Deficiency - Eligibility Finding 2023-001
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
Condition: The County did not follow up with individuals after reviews were completed and issues were noted in the review in accordance with its policies on a consistent basis.
Context: There were 13 instances out of 60 reviews tested in which the County did not remediate the errors identified timely.
Effect: The caseworkers that had errors identified in their eligibility determinations were not notified timely of the issues which could result in potential future issues.
Cause: The County has a policy in place but does not have a way to ensure the policy is being enforced.
Recommendation: We recommend the County assign individuals to ensure all reviews are taking place timely in accordance with its policy including timely follow up with case workers once the review is complete.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan.
Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Public Health Federal Program Name: ELC Assistance Listing Number: 93.323 Significant Deficiency and Non-Material Non-Compliance - Activities Allowed & Allowable Costs Finding 2023-002
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Additionally, the County is required to adhere to the cost principles in Title 2 CFR Subpart E for allowable costs and activities.
Condition: The County requested reimbursement for the same expenditure twice.
Context: We tested 22 grant expenditures for allowable activities, noting one of the expenditures charged to the grant was a duplicate.
Questioned Costs: $20,740; reported as likely questioned costs exceed $25,000.
Effect: The County requested for reimbursement for the same expenditure twice resulting in questioned costs.
Cause: The report used to run grant expenditures used parameters that resulted in the same expenditure being reported twice when it was used to process the reimbursement request.
Recommendation: We recommend the County review the reports with the program team to ensure all expenditures charged to the grant are complete and accurate and do not include any duplicates.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.