FAC Explorer

Audit 315389

FY End
2023-06-30
Total Expended
$2.60M
Findings
6
Programs
31
Organization: Hyde County (NC)
Year: 2023 Accepted: 2024-07-17
Auditor: Thompson Price Scott Adams & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
478721 2023-007 Significant Deficiency Yes E
478722 2023-008 Significant Deficiency Yes E
478723 2023-009 Significant Deficiency Yes E
1055163 2023-007 Significant Deficiency Yes E
1055164 2023-008 Significant Deficiency Yes E
1055165 2023-009 Significant Deficiency Yes E

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $709,805 Yes 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $432,257 Yes 0
93.778 Medical Assistance Program $347,796 Yes 3
97.039 Hazard Mitigation Grant $190,575 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $126,863 - 0
93.563 Child Support Enforcement $100,607 - 0
93.658 Foster Care_title IV-E $100,225 - 0
93.268 Immunization Cooperative Agreements $86,117 - 0
93.568 Low-Income Home Energy Assistance $74,742 - 0
93.667 Social Services Block Grant $67,561 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $58,768 - 0
93.558 Temporary Assistance for Needy Families $43,605 - 0
97.042 Emergency Management Performance Grants $38,147 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $36,732 - 0
93.217 Family Planning_services $26,043 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $25,858 - 0
93.991 Preventive Health and Health Services Block Grant $24,796 - 0
93.069 Public Health Emergency Preparedness $19,812 - 0
20.106 Airport Improvement Program $17,607 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $13,573 - 0
93.994 Maternal and Child Health Services Block Grant to the States $11,978 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $10,545 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $7,911 - 0
93.767 Children's Health Insurance Program $7,221 - 0
93.053 Nutrition Services Incentive Program $5,571 - 0
93.556 Promoting Safe and Stable Families $4,800 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $4,290 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $2,799 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $855 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $566 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $452 - 0

Contacts

Name Title Type
ENMJWY3H3CJ9 Corrinne Gibbs Auditee
2529264192 Alan Thompson Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported in the SEFSA are reported on the modifies 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: N/A

Finding Details

Finding 2023-007
US Department of Health and Human Services Passed through the NC Department of Health and Human Services Program Name: Medical Assistance Program AL #: 93.778 SIGNIFICANT DEFICIENCY Eligibility Criteria: Condition: Context: Effect: Identification of a repeat finding: For those certifications/re-certifications there was a chance that information was not properly documented and reconciled to North Carolina Families Accessing Services through Technology (NC FAST) and a participant could have been approved for benefits for which they were not eligible. Recommendation: The County should allocate sufficient resources to ensure that all records are reconciled timely to allow time for the audit to be completed timely. Views of responsible officials: The County agrees with this finding. Please refer to the corrective action plan for details. Finding: 2023-007 There were 7 errors discovered during our procedures that inaccurate information was entered when determining eligibility. Questioned Cost: The County's audits have been submitted late over the past several years. The County was unable to provide information necessary to complete the audit timely as a result of staffing issues. There was no known affect to eligibility and there were no known questioned costs. We examined 60 cases from of a total of 40,658 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. This is a repeat finding from the immediate previous audit, 2022-007. Inaccurate Information Entry This is a repeat finding from the immediate previous audit, 2022-009. In accordance with 42 CFR 435, documentation must be obtained as needed to determine if a recipient meets specific income 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. Cause: US Department of Health and Human Services Passed through the NC Department of Health and Human Services Program Name: Medical Assistance Program AL #: 93.778 Eligibility Criteria: Condition: Context: Effect: Identification of a repeat finding: In accordance with Medicaid Manual MA-2230, 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 noncountable resources and explained within the documentation. There was no known affect to eligibility and there were no known questioned costs. Inaccurate Resource Calculation Section III - Federal Award Findings and Questioned Costs (continued) Finding: 2023-008 SIGNIFICANT DEFICIENCY Questioned Costs: This is a repeat finding from the immediate previous audit, 2022-010. There were 8 errors 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. We examined 60 cases from of a total of 40,658 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. Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility. Views of responsible officials: For those certifications/re-certifications there was a chance that information was not properly documented and reconciled to North Carolina Families Accessing Services through Technology (NC FAST) and a participant could have been approved for benefits for which they were not eligible. The county agrees with the finding. Please refer to the corrective action plan for details.
Finding 2023-008
Cause: US Department of Health and Human Services Passed through the NC Department of Health and Human Services Program Name: Medical Assistance Program AL #: 93.778 Eligibility Criteria: Condition: Context: Effect: Identification of a repeat finding: In accordance with Medicaid Manual MA-2230, 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 noncountable resources and explained within the documentation. There was no known affect to eligibility and there were no known questioned costs. Inaccurate Resource Calculation Section III - Federal Award Findings and Questioned Costs (continued) Finding: 2023-008 SIGNIFICANT DEFICIENCY Questioned Costs: This is a repeat finding from the immediate previous audit, 2022-010. There were 8 errors 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. We examined 60 cases from of a total of 40,658 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. Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility. Views of responsible officials: For those certifications/re-certifications there was a chance that information was not properly documented and reconciled to North Carolina Families Accessing Services through Technology (NC FAST) and a participant could have been approved for benefits for which they were not eligible. The county agrees with the finding. Please refer to the corrective action plan for details. Cause: US Department of Health and Human Services Passed through the NC Department of Health and Human Services Program Name: Medical Assistance Program AL #: 93.778 Eligibility Criteria: Condition: Context: Effect: Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility. Views of responsible officials: 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. The county agrees with the finding. Please refer to the corrective action plan for details. Section III - Federal Award Findings and Questioned Costs (continued) Recommendation: We examined 60 cases from of a total of 40,658 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. For those certifications/re-certifications there was a chance that information was not properly documented and reconciled to North Carolina Families Accessing Services through Technology (NC FAST) and a participant could have been approved for benefits for which they were not eligible. Finding: 2023-009 Inadequate Request for Information SIGNIFICANT DEFICIENCY 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. There were 20 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.
Finding 2023-009
Cause: US Department of Health and Human Services Passed through the NC Department of Health and Human Services Program Name: Medical Assistance Program AL #: 93.778 Eligibility Criteria: Condition: Context: Effect: Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility. Views of responsible officials: 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. The county agrees with the finding. Please refer to the corrective action plan for details. Section III - Federal Award Findings and Questioned Costs (continued) Recommendation: We examined 60 cases from of a total of 40,658 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. For those certifications/re-certifications there was a chance that information was not properly documented and reconciled to North Carolina Families Accessing Services through Technology (NC FAST) and a participant could have been approved for benefits for which they were not eligible. Finding: 2023-009 Inadequate Request for Information SIGNIFICANT DEFICIENCY 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. There were 20 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. Identification of a repeat finding: Section III - Federal Award Findings and Questioned Costs (continued) This is a repeat finding from the immediate previous audit, 2022-012. Section IV - State Award Findings and Questioned Costs SIGNIFICANT DEFICENCY: Finding 2023-007, 2023-008, 2023-009 also apply to State requirements and State Awards. 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: The county agrees with the finding. Please refer to the corrective action plan for details. Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility.
Finding 2023-007
US Department of Health and Human Services Passed through the NC Department of Health and Human Services Program Name: Medical Assistance Program AL #: 93.778 SIGNIFICANT DEFICIENCY Eligibility Criteria: Condition: Context: Effect: Identification of a repeat finding: For those certifications/re-certifications there was a chance that information was not properly documented and reconciled to North Carolina Families Accessing Services through Technology (NC FAST) and a participant could have been approved for benefits for which they were not eligible. Recommendation: The County should allocate sufficient resources to ensure that all records are reconciled timely to allow time for the audit to be completed timely. Views of responsible officials: The County agrees with this finding. Please refer to the corrective action plan for details. Finding: 2023-007 There were 7 errors discovered during our procedures that inaccurate information was entered when determining eligibility. Questioned Cost: The County's audits have been submitted late over the past several years. The County was unable to provide information necessary to complete the audit timely as a result of staffing issues. There was no known affect to eligibility and there were no known questioned costs. We examined 60 cases from of a total of 40,658 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. This is a repeat finding from the immediate previous audit, 2022-007. Inaccurate Information Entry This is a repeat finding from the immediate previous audit, 2022-009. In accordance with 42 CFR 435, documentation must be obtained as needed to determine if a recipient meets specific income 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. Cause: US Department of Health and Human Services Passed through the NC Department of Health and Human Services Program Name: Medical Assistance Program AL #: 93.778 Eligibility Criteria: Condition: Context: Effect: Identification of a repeat finding: In accordance with Medicaid Manual MA-2230, 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 noncountable resources and explained within the documentation. There was no known affect to eligibility and there were no known questioned costs. Inaccurate Resource Calculation Section III - Federal Award Findings and Questioned Costs (continued) Finding: 2023-008 SIGNIFICANT DEFICIENCY Questioned Costs: This is a repeat finding from the immediate previous audit, 2022-010. There were 8 errors 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. We examined 60 cases from of a total of 40,658 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. Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility. Views of responsible officials: For those certifications/re-certifications there was a chance that information was not properly documented and reconciled to North Carolina Families Accessing Services through Technology (NC FAST) and a participant could have been approved for benefits for which they were not eligible. The county agrees with the finding. Please refer to the corrective action plan for details.
Finding 2023-008
Cause: US Department of Health and Human Services Passed through the NC Department of Health and Human Services Program Name: Medical Assistance Program AL #: 93.778 Eligibility Criteria: Condition: Context: Effect: Identification of a repeat finding: In accordance with Medicaid Manual MA-2230, 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 noncountable resources and explained within the documentation. There was no known affect to eligibility and there were no known questioned costs. Inaccurate Resource Calculation Section III - Federal Award Findings and Questioned Costs (continued) Finding: 2023-008 SIGNIFICANT DEFICIENCY Questioned Costs: This is a repeat finding from the immediate previous audit, 2022-010. There were 8 errors 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. We examined 60 cases from of a total of 40,658 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. Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility. Views of responsible officials: For those certifications/re-certifications there was a chance that information was not properly documented and reconciled to North Carolina Families Accessing Services through Technology (NC FAST) and a participant could have been approved for benefits for which they were not eligible. The county agrees with the finding. Please refer to the corrective action plan for details. Cause: US Department of Health and Human Services Passed through the NC Department of Health and Human Services Program Name: Medical Assistance Program AL #: 93.778 Eligibility Criteria: Condition: Context: Effect: Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility. Views of responsible officials: 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. The county agrees with the finding. Please refer to the corrective action plan for details. Section III - Federal Award Findings and Questioned Costs (continued) Recommendation: We examined 60 cases from of a total of 40,658 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. For those certifications/re-certifications there was a chance that information was not properly documented and reconciled to North Carolina Families Accessing Services through Technology (NC FAST) and a participant could have been approved for benefits for which they were not eligible. Finding: 2023-009 Inadequate Request for Information SIGNIFICANT DEFICIENCY 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. There were 20 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.
Finding 2023-009
Cause: US Department of Health and Human Services Passed through the NC Department of Health and Human Services Program Name: Medical Assistance Program AL #: 93.778 Eligibility Criteria: Condition: Context: Effect: Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility. Views of responsible officials: 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. The county agrees with the finding. Please refer to the corrective action plan for details. Section III - Federal Award Findings and Questioned Costs (continued) Recommendation: We examined 60 cases from of a total of 40,658 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. For those certifications/re-certifications there was a chance that information was not properly documented and reconciled to North Carolina Families Accessing Services through Technology (NC FAST) and a participant could have been approved for benefits for which they were not eligible. Finding: 2023-009 Inadequate Request for Information SIGNIFICANT DEFICIENCY 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. There were 20 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. Identification of a repeat finding: Section III - Federal Award Findings and Questioned Costs (continued) This is a repeat finding from the immediate previous audit, 2022-012. Section IV - State Award Findings and Questioned Costs SIGNIFICANT DEFICENCY: Finding 2023-007, 2023-008, 2023-009 also apply to State requirements and State Awards. 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: The county agrees with the finding. Please refer to the corrective action plan for details. Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility.