Audit 328314

FY End
2024-06-30
Total Expended
$98.56M
Findings
10
Programs
47
Organization: Guilford County (NC)
Year: 2024 Accepted: 2024-11-14

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
507809 2024-001 - - E
507810 2024-001 - - E
507811 2024-001 - - E
507812 2024-001 - - E
507813 2024-001 - - E
1084251 2024-001 - - E
1084252 2024-001 - - E
1084253 2024-001 - - E
1084254 2024-001 - - E
1084255 2024-001 - - E

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $36.53M Yes 0
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $3.33M - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $1.34M - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $1.32M - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.01M - 0
93.767 Children's Health Insurance Program $946,550 - 0
93.563 Child Support Services $665,204 Yes 0
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $531,903 - 0
93.U01 Adoption Fostercare $522,241 - 0
93.217 Family Planning Services $490,743 - 0
93.994 Maternal and Child Health Services Block Grant to the States $380,241 Yes 1
97.042 Emergency Management Performance Grants $356,311 - 0
16.922 Equitable Sharing Program $322,002 - 0
93.568 Low-Income Home Energy Assistance $312,049 - 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $288,998 - 0
20.507 Federal Transit Formula Grants $200,000 - 0
93.778 Medical Assistance Program $160,899 Yes 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $155,655 - 0
93.940 Hiv Prevention Activities Health Department Based $144,584 - 0
20.616 National Priority Safety Programs $142,453 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $140,138 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $123,006 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $114,641 - 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $104,163 - 0
93.539 Immunization Action Plan $97,187 - 0
10.555 National School Lunch Program $93,757 - 0
95.001 High Intensity Drug Trafficking Areas Program $92,061 - 0
14.267 Continuum of Care Program $91,996 - 0
93.053 Nutrition Services Incentive Program $88,966 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $88,044 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $80,294 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $72,402 - 0
93.069 Public Health Emergency Preparedness $68,498 - 0
93.558 Temporary Assistance for Needy Families $68,297 - 0
93.283 Centers for Disease Control and Prevention Investigations and Technical Assistance $57,067 - 0
21.023 Emergency Rental Assistance Program $50,000 - 0
16.710 Public Safety Partnership and Community Policing Grants $41,668 - 0
93.658 Foster Care Title IV-E $37,830 - 0
93.667 Social Services Block Grant $37,548 - 0
20.600 State and Community Highway Safety $35,655 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $31,523 - 0
93.268 Immunization Cooperative Agreements $31,306 - 0
93.758 Healthy Communities $30,395 - 0
93.110 Maternal and Child Health Federal Consolidated Programs $11,863 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $4,282 - 0
93.659 Adoption Assistance $900 - 0
93.977 Sexually Transmitted Diseases (std) Prevention and 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, 2024. 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─Opioid 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 Opioid 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

Finding 2024-001 U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services Maternal & Child Health Services Assistance Listing # 93.994 Nonmaterial Noncompliance – Eligibility Criteria: To be eligible for maternal and child health ambulatory services provided by MCH program funds, clients must meet the eligibility criteria established by the local provider. Financial eligibility requirements may not be more restrictive than the official poverty line issued annually by the United States Department of Health and Human Services (10A NCAC 43B.0105). Appropriate fees should be collected from each participant upon each visit to the clinic which are based on the determination of eligibility classification. Condition: Out of 40 case files tested, one case was noted where the fee was properly assessed at 60%, however, was not charged correctly when the participant visited the clinic. Questioned Costs: $60. Context: The participant should have been billed for 60%, or $60, for clinic services. Effect: By not charging the proper fee based on eligibility criteria, the County may be reimbursed for unallowed amounts and may have to return these funds. Cause: A staff member in Central Billing believed the teen clinic was free of charge. Recommendation: We recommend the County ensure caseworkers are receiving necessary training to ensure they are aware of compliance requirements. Management’s Response: Management agrees with the finding and has already provided training to staff that teen clinic services are billable based on income and eligibility requirements.
Finding 2024-001 U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services Maternal & Child Health Services Assistance Listing # 93.994 Nonmaterial Noncompliance – Eligibility Criteria: To be eligible for maternal and child health ambulatory services provided by MCH program funds, clients must meet the eligibility criteria established by the local provider. Financial eligibility requirements may not be more restrictive than the official poverty line issued annually by the United States Department of Health and Human Services (10A NCAC 43B.0105). Appropriate fees should be collected from each participant upon each visit to the clinic which are based on the determination of eligibility classification. Condition: Out of 40 case files tested, one case was noted where the fee was properly assessed at 60%, however, was not charged correctly when the participant visited the clinic. Questioned Costs: $60. Context: The participant should have been billed for 60%, or $60, for clinic services. Effect: By not charging the proper fee based on eligibility criteria, the County may be reimbursed for unallowed amounts and may have to return these funds. Cause: A staff member in Central Billing believed the teen clinic was free of charge. Recommendation: We recommend the County ensure caseworkers are receiving necessary training to ensure they are aware of compliance requirements. Management’s Response: Management agrees with the finding and has already provided training to staff that teen clinic services are billable based on income and eligibility requirements.
Finding 2024-001 U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services Maternal & Child Health Services Assistance Listing # 93.994 Nonmaterial Noncompliance – Eligibility Criteria: To be eligible for maternal and child health ambulatory services provided by MCH program funds, clients must meet the eligibility criteria established by the local provider. Financial eligibility requirements may not be more restrictive than the official poverty line issued annually by the United States Department of Health and Human Services (10A NCAC 43B.0105). Appropriate fees should be collected from each participant upon each visit to the clinic which are based on the determination of eligibility classification. Condition: Out of 40 case files tested, one case was noted where the fee was properly assessed at 60%, however, was not charged correctly when the participant visited the clinic. Questioned Costs: $60. Context: The participant should have been billed for 60%, or $60, for clinic services. Effect: By not charging the proper fee based on eligibility criteria, the County may be reimbursed for unallowed amounts and may have to return these funds. Cause: A staff member in Central Billing believed the teen clinic was free of charge. Recommendation: We recommend the County ensure caseworkers are receiving necessary training to ensure they are aware of compliance requirements. Management’s Response: Management agrees with the finding and has already provided training to staff that teen clinic services are billable based on income and eligibility requirements.
Finding 2024-001 U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services Maternal & Child Health Services Assistance Listing # 93.994 Nonmaterial Noncompliance – Eligibility Criteria: To be eligible for maternal and child health ambulatory services provided by MCH program funds, clients must meet the eligibility criteria established by the local provider. Financial eligibility requirements may not be more restrictive than the official poverty line issued annually by the United States Department of Health and Human Services (10A NCAC 43B.0105). Appropriate fees should be collected from each participant upon each visit to the clinic which are based on the determination of eligibility classification. Condition: Out of 40 case files tested, one case was noted where the fee was properly assessed at 60%, however, was not charged correctly when the participant visited the clinic. Questioned Costs: $60. Context: The participant should have been billed for 60%, or $60, for clinic services. Effect: By not charging the proper fee based on eligibility criteria, the County may be reimbursed for unallowed amounts and may have to return these funds. Cause: A staff member in Central Billing believed the teen clinic was free of charge. Recommendation: We recommend the County ensure caseworkers are receiving necessary training to ensure they are aware of compliance requirements. Management’s Response: Management agrees with the finding and has already provided training to staff that teen clinic services are billable based on income and eligibility requirements.
Finding 2024-001 U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services Maternal & Child Health Services Assistance Listing # 93.994 Nonmaterial Noncompliance – Eligibility Criteria: To be eligible for maternal and child health ambulatory services provided by MCH program funds, clients must meet the eligibility criteria established by the local provider. Financial eligibility requirements may not be more restrictive than the official poverty line issued annually by the United States Department of Health and Human Services (10A NCAC 43B.0105). Appropriate fees should be collected from each participant upon each visit to the clinic which are based on the determination of eligibility classification. Condition: Out of 40 case files tested, one case was noted where the fee was properly assessed at 60%, however, was not charged correctly when the participant visited the clinic. Questioned Costs: $60. Context: The participant should have been billed for 60%, or $60, for clinic services. Effect: By not charging the proper fee based on eligibility criteria, the County may be reimbursed for unallowed amounts and may have to return these funds. Cause: A staff member in Central Billing believed the teen clinic was free of charge. Recommendation: We recommend the County ensure caseworkers are receiving necessary training to ensure they are aware of compliance requirements. Management’s Response: Management agrees with the finding and has already provided training to staff that teen clinic services are billable based on income and eligibility requirements.
Finding 2024-001 U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services Maternal & Child Health Services Assistance Listing # 93.994 Nonmaterial Noncompliance – Eligibility Criteria: To be eligible for maternal and child health ambulatory services provided by MCH program funds, clients must meet the eligibility criteria established by the local provider. Financial eligibility requirements may not be more restrictive than the official poverty line issued annually by the United States Department of Health and Human Services (10A NCAC 43B.0105). Appropriate fees should be collected from each participant upon each visit to the clinic which are based on the determination of eligibility classification. Condition: Out of 40 case files tested, one case was noted where the fee was properly assessed at 60%, however, was not charged correctly when the participant visited the clinic. Questioned Costs: $60. Context: The participant should have been billed for 60%, or $60, for clinic services. Effect: By not charging the proper fee based on eligibility criteria, the County may be reimbursed for unallowed amounts and may have to return these funds. Cause: A staff member in Central Billing believed the teen clinic was free of charge. Recommendation: We recommend the County ensure caseworkers are receiving necessary training to ensure they are aware of compliance requirements. Management’s Response: Management agrees with the finding and has already provided training to staff that teen clinic services are billable based on income and eligibility requirements.
Finding 2024-001 U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services Maternal & Child Health Services Assistance Listing # 93.994 Nonmaterial Noncompliance – Eligibility Criteria: To be eligible for maternal and child health ambulatory services provided by MCH program funds, clients must meet the eligibility criteria established by the local provider. Financial eligibility requirements may not be more restrictive than the official poverty line issued annually by the United States Department of Health and Human Services (10A NCAC 43B.0105). Appropriate fees should be collected from each participant upon each visit to the clinic which are based on the determination of eligibility classification. Condition: Out of 40 case files tested, one case was noted where the fee was properly assessed at 60%, however, was not charged correctly when the participant visited the clinic. Questioned Costs: $60. Context: The participant should have been billed for 60%, or $60, for clinic services. Effect: By not charging the proper fee based on eligibility criteria, the County may be reimbursed for unallowed amounts and may have to return these funds. Cause: A staff member in Central Billing believed the teen clinic was free of charge. Recommendation: We recommend the County ensure caseworkers are receiving necessary training to ensure they are aware of compliance requirements. Management’s Response: Management agrees with the finding and has already provided training to staff that teen clinic services are billable based on income and eligibility requirements.
Finding 2024-001 U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services Maternal & Child Health Services Assistance Listing # 93.994 Nonmaterial Noncompliance – Eligibility Criteria: To be eligible for maternal and child health ambulatory services provided by MCH program funds, clients must meet the eligibility criteria established by the local provider. Financial eligibility requirements may not be more restrictive than the official poverty line issued annually by the United States Department of Health and Human Services (10A NCAC 43B.0105). Appropriate fees should be collected from each participant upon each visit to the clinic which are based on the determination of eligibility classification. Condition: Out of 40 case files tested, one case was noted where the fee was properly assessed at 60%, however, was not charged correctly when the participant visited the clinic. Questioned Costs: $60. Context: The participant should have been billed for 60%, or $60, for clinic services. Effect: By not charging the proper fee based on eligibility criteria, the County may be reimbursed for unallowed amounts and may have to return these funds. Cause: A staff member in Central Billing believed the teen clinic was free of charge. Recommendation: We recommend the County ensure caseworkers are receiving necessary training to ensure they are aware of compliance requirements. Management’s Response: Management agrees with the finding and has already provided training to staff that teen clinic services are billable based on income and eligibility requirements.
Finding 2024-001 U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services Maternal & Child Health Services Assistance Listing # 93.994 Nonmaterial Noncompliance – Eligibility Criteria: To be eligible for maternal and child health ambulatory services provided by MCH program funds, clients must meet the eligibility criteria established by the local provider. Financial eligibility requirements may not be more restrictive than the official poverty line issued annually by the United States Department of Health and Human Services (10A NCAC 43B.0105). Appropriate fees should be collected from each participant upon each visit to the clinic which are based on the determination of eligibility classification. Condition: Out of 40 case files tested, one case was noted where the fee was properly assessed at 60%, however, was not charged correctly when the participant visited the clinic. Questioned Costs: $60. Context: The participant should have been billed for 60%, or $60, for clinic services. Effect: By not charging the proper fee based on eligibility criteria, the County may be reimbursed for unallowed amounts and may have to return these funds. Cause: A staff member in Central Billing believed the teen clinic was free of charge. Recommendation: We recommend the County ensure caseworkers are receiving necessary training to ensure they are aware of compliance requirements. Management’s Response: Management agrees with the finding and has already provided training to staff that teen clinic services are billable based on income and eligibility requirements.
Finding 2024-001 U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services Maternal & Child Health Services Assistance Listing # 93.994 Nonmaterial Noncompliance – Eligibility Criteria: To be eligible for maternal and child health ambulatory services provided by MCH program funds, clients must meet the eligibility criteria established by the local provider. Financial eligibility requirements may not be more restrictive than the official poverty line issued annually by the United States Department of Health and Human Services (10A NCAC 43B.0105). Appropriate fees should be collected from each participant upon each visit to the clinic which are based on the determination of eligibility classification. Condition: Out of 40 case files tested, one case was noted where the fee was properly assessed at 60%, however, was not charged correctly when the participant visited the clinic. Questioned Costs: $60. Context: The participant should have been billed for 60%, or $60, for clinic services. Effect: By not charging the proper fee based on eligibility criteria, the County may be reimbursed for unallowed amounts and may have to return these funds. Cause: A staff member in Central Billing believed the teen clinic was free of charge. Recommendation: We recommend the County ensure caseworkers are receiving necessary training to ensure they are aware of compliance requirements. Management’s Response: Management agrees with the finding and has already provided training to staff that teen clinic services are billable based on income and eligibility requirements.