FAC Explorer

Audit 340126

FY End
2024-06-30
Total Expended
$51.88M
Findings
8
Programs
56
Organization: Buncombe County, Nc (NC)
Year: 2024 Accepted: 2025-01-28
Auditor: Mauldin & Jenkins LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
520568 2024-002 Significant Deficiency - AB
520569 2024-002 Significant Deficiency - AB
520570 2024-003 Material Weakness - N
520571 2024-003 Material Weakness - N
1097010 2024-002 Significant Deficiency - AB
1097011 2024-002 Significant Deficiency - AB
1097012 2024-003 Material Weakness - N
1097013 2024-003 Material Weakness - N

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $4.72M Yes 0
93.767 Children's Health Insurance Program $1.31M - 0
93.563 Child Support Services $1.16M - 0
10.923 Emergency Watershed Protection Program $1.00M - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $604,977 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $484,313 - 0
16.045 Community Violence Initiative (ojp) $447,623 - 0
20.507 Federal Transit_formula Grants $410,572 - 0
20.205 Highway Planning and Construction $374,322 - 0
93.778 Medical Assistance Program $340,735 Yes 0
66.001 Air Pollution Control Program Support $280,000 - 0
93.568 Low-Income Home Energy Assistance $276,556 - 0
16.838 Comprehensive Opioid Abuse Site-Based Program $257,508 - 0
93.994 Maternal and Child Health Services Block Grant to the States $254,183 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $253,333 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $206,772 Yes 0
93.659 Adoption Assistance $205,937 - 0
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $184,550 - 0
16.585 Drug Court Discretionary Grant Program $166,557 - 0
93.505 Nurse Family Parntership $155,518 - 0
16.575 Crime Victim Assistance $147,992 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $144,020 - 0
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $130,214 - 0
93.217 Family Planning Services $112,261 - 0
20.616 National Priority Safety Programs $101,180 - 0
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $92,740 - 0
97.042 Emergency Management Performance Grants $81,573 - 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $80,012 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $79,021 - 0
21.032 Local Assistance and Tribal Consistency Fund $67,790 - 0
93.074 Public Health Emergency Preparedness $58,158 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $49,339 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $48,626 - 0
93.991 Preventive Health and Health Services Block Grant $47,761 - 0
93.667 Social Services Block Grant $44,721 - 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $40,613 - 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $32,668 - 0
93.788 Opioid Str $31,635 Yes 0
93.940 Hiv Prevention Activities Health Department Based $28,000 - 0
93.558 Temporary Assistance for Needy Families $27,155 Yes 2
93.268 Immunization Cooperative Agreements $25,279 - 0
81.128 Energy Efficiency and Conservation Block Grant Program (eecbg) $23,000 - 0
97.067 Homeland Security Grant Program $21,054 - 0
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $20,000 - 0
10.665 Schools and Roads - Grants to States $19,866 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $19,846 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $17,817 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $16,699 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $11,307 Yes 0
93.658 Foster Care Title IV-E $7,939 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $3,718 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $2,141 - 0
16.710 Public Safety Partnership and Community Policing Grants $1,960 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $1,477 - 0
16.922 Equitable Sharing Program $650 - 0
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $100 - 0

Contacts

Name Title Type
W5TCDKMLHE69 Mason Scott Auditee
8282504130 Tim Lyons Auditor
No contacts on file

Notes to SEFA

Title: 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 De Minimis Rate Used: N Rate Explanation: NA The accompanying schedule of expenditures of federal and State awards (SEFSA) includes the federal and State grant activity of Buncombe County under the programs of the federal government and the State of North Carolina for the year ended June 30, 2022 The information in this SEFSA is presented in accordance with the requirements of Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and the State Single Audit Implementation Act. Because the Schedule presents only a selected portion of the operations of Buncombe County, it is not intended to and does not present the financial position, changes in net position or cash flows of Buncombe County.
Title: Summary of Significant Accounting Policies 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 De Minimis Rate Used: N Rate Explanation: NA 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
Title: Cluster 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 De Minimis Rate Used: N Rate Explanation: NA The following are clustered by the NC Department of Health and Human Services and are treated separately for state audit requirement purposes: Foster Care and Adoption
Title: Indirect Cost Rate 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 De Minimis Rate Used: N Rate Explanation: NA The County has elected not to use the de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: 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 De Minimis Rate Used: N Rate Explanation: NA The NC Department of Justice does not consider Opioid Settlement Funds either Federal or State Financial assistance since they are from a settlement with private 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 2024-002
2024-002 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles Information on the Federal Program: Temporary Assistance for Needy Families Cluster (TANF), Assistance Listing Number 93.558, 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 5-minute increments. Day sheets are used to complete weekly timesheets which are approved by supervisors. We noted one out of forty day sheets selected for TANF had more program minutes than what was reported on the employee’s approved time sheet. Context/Cause: As the day sheets included more program time than was included on the employee’s approved timesheet, the time spent on this program was understated during the 1571 monthly reimbursement request to the State. We noted the above condition in one out of forty day sheets selected for TANF. Effects: Inaccurate reporting of time coded to programs affects 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 day sheets. Auditee’s Response: We concur with the findings and are currently implementing controls to ensure the timesheets are appropriately reviewed.
Finding 2024-002
2024-002 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles Information on the Federal Program: Temporary Assistance for Needy Families Cluster (TANF), Assistance Listing Number 93.558, 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 5-minute increments. Day sheets are used to complete weekly timesheets which are approved by supervisors. We noted one out of forty day sheets selected for TANF had more program minutes than what was reported on the employee’s approved time sheet. Context/Cause: As the day sheets included more program time than was included on the employee’s approved timesheet, the time spent on this program was understated during the 1571 monthly reimbursement request to the State. We noted the above condition in one out of forty day sheets selected for TANF. Effects: Inaccurate reporting of time coded to programs affects 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 day sheets. Auditee’s Response: We concur with the findings and are currently implementing controls to ensure the timesheets are appropriately reviewed.
Finding 2024-003
2024-003 Material Weakness – Eligibility Second Party Reviews Information on the Federal Program: Temporary Assistance for Needy Families, Assistance Listing Number 93.558, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Service. Criteria: Per the DSS Administrative Letter for Economic and Family Service 07-2018, Work First Program Second Party Review Checklists must be completed at application and recertification for no less than 25% of the monthly ongoing Work First cases. The protocol must outline the persons responsible for completing the reviews and the process for follow-up as required. If second party reviews identify a trend in deficiencies; the County process for providing necessary training must also be outlined. Condition: The County was not abiding by the State policy and procedures outlined above. Reviews were not taking place at the frequency level based on number of cases. The County only reviewed 6% of the required cases during the 2024 fiscal year. Context/Cause: The County completed second party reviews for 83 out of 1,410 cases during fiscal year 2024. The County was not meeting the proper policy procedures of examining no less than 25% of cases. . Effect: Lack of appropriate level of reviews occurring during the year, there is a risk that the County could provide benefits to individuals that are not eligible to receive those benefits. Recommendation: It is recommended that the County abide by the State policies in terms of the frequency and amount of case reviews each month. We also recommend that policies and procedures are documented surrounding second party reviews and be reinforced to ensure that reviews are being completed and followed up as necessary. Auditee’s Response: We concur with the findings.
Finding 2024-003
2024-003 Material Weakness – Eligibility Second Party Reviews Information on the Federal Program: Temporary Assistance for Needy Families, Assistance Listing Number 93.558, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Service. Criteria: Per the DSS Administrative Letter for Economic and Family Service 07-2018, Work First Program Second Party Review Checklists must be completed at application and recertification for no less than 25% of the monthly ongoing Work First cases. The protocol must outline the persons responsible for completing the reviews and the process for follow-up as required. If second party reviews identify a trend in deficiencies; the County process for providing necessary training must also be outlined. Condition: The County was not abiding by the State policy and procedures outlined above. Reviews were not taking place at the frequency level based on number of cases. The County only reviewed 6% of the required cases during the 2024 fiscal year. Context/Cause: The County completed second party reviews for 83 out of 1,410 cases during fiscal year 2024. The County was not meeting the proper policy procedures of examining no less than 25% of cases. . Effect: Lack of appropriate level of reviews occurring during the year, there is a risk that the County could provide benefits to individuals that are not eligible to receive those benefits. Recommendation: It is recommended that the County abide by the State policies in terms of the frequency and amount of case reviews each month. We also recommend that policies and procedures are documented surrounding second party reviews and be reinforced to ensure that reviews are being completed and followed up as necessary. Auditee’s Response: We concur with the findings.
Finding 2024-002
2024-002 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles Information on the Federal Program: Temporary Assistance for Needy Families Cluster (TANF), Assistance Listing Number 93.558, 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 5-minute increments. Day sheets are used to complete weekly timesheets which are approved by supervisors. We noted one out of forty day sheets selected for TANF had more program minutes than what was reported on the employee’s approved time sheet. Context/Cause: As the day sheets included more program time than was included on the employee’s approved timesheet, the time spent on this program was understated during the 1571 monthly reimbursement request to the State. We noted the above condition in one out of forty day sheets selected for TANF. Effects: Inaccurate reporting of time coded to programs affects 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 day sheets. Auditee’s Response: We concur with the findings and are currently implementing controls to ensure the timesheets are appropriately reviewed.
Finding 2024-002
2024-002 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles Information on the Federal Program: Temporary Assistance for Needy Families Cluster (TANF), Assistance Listing Number 93.558, 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 5-minute increments. Day sheets are used to complete weekly timesheets which are approved by supervisors. We noted one out of forty day sheets selected for TANF had more program minutes than what was reported on the employee’s approved time sheet. Context/Cause: As the day sheets included more program time than was included on the employee’s approved timesheet, the time spent on this program was understated during the 1571 monthly reimbursement request to the State. We noted the above condition in one out of forty day sheets selected for TANF. Effects: Inaccurate reporting of time coded to programs affects 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 day sheets. Auditee’s Response: We concur with the findings and are currently implementing controls to ensure the timesheets are appropriately reviewed.
Finding 2024-003
2024-003 Material Weakness – Eligibility Second Party Reviews Information on the Federal Program: Temporary Assistance for Needy Families, Assistance Listing Number 93.558, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Service. Criteria: Per the DSS Administrative Letter for Economic and Family Service 07-2018, Work First Program Second Party Review Checklists must be completed at application and recertification for no less than 25% of the monthly ongoing Work First cases. The protocol must outline the persons responsible for completing the reviews and the process for follow-up as required. If second party reviews identify a trend in deficiencies; the County process for providing necessary training must also be outlined. Condition: The County was not abiding by the State policy and procedures outlined above. Reviews were not taking place at the frequency level based on number of cases. The County only reviewed 6% of the required cases during the 2024 fiscal year. Context/Cause: The County completed second party reviews for 83 out of 1,410 cases during fiscal year 2024. The County was not meeting the proper policy procedures of examining no less than 25% of cases. . Effect: Lack of appropriate level of reviews occurring during the year, there is a risk that the County could provide benefits to individuals that are not eligible to receive those benefits. Recommendation: It is recommended that the County abide by the State policies in terms of the frequency and amount of case reviews each month. We also recommend that policies and procedures are documented surrounding second party reviews and be reinforced to ensure that reviews are being completed and followed up as necessary. Auditee’s Response: We concur with the findings.
Finding 2024-003
2024-003 Material Weakness – Eligibility Second Party Reviews Information on the Federal Program: Temporary Assistance for Needy Families, Assistance Listing Number 93.558, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Service. Criteria: Per the DSS Administrative Letter for Economic and Family Service 07-2018, Work First Program Second Party Review Checklists must be completed at application and recertification for no less than 25% of the monthly ongoing Work First cases. The protocol must outline the persons responsible for completing the reviews and the process for follow-up as required. If second party reviews identify a trend in deficiencies; the County process for providing necessary training must also be outlined. Condition: The County was not abiding by the State policy and procedures outlined above. Reviews were not taking place at the frequency level based on number of cases. The County only reviewed 6% of the required cases during the 2024 fiscal year. Context/Cause: The County completed second party reviews for 83 out of 1,410 cases during fiscal year 2024. The County was not meeting the proper policy procedures of examining no less than 25% of cases. . Effect: Lack of appropriate level of reviews occurring during the year, there is a risk that the County could provide benefits to individuals that are not eligible to receive those benefits. Recommendation: It is recommended that the County abide by the State policies in terms of the frequency and amount of case reviews each month. We also recommend that policies and procedures are documented surrounding second party reviews and be reinforced to ensure that reviews are being completed and followed up as necessary. Auditee’s Response: We concur with the findings.