Audit 341596

FY End
2024-06-30
Total Expended
$27.41M
Findings
4
Programs
39
Organization: Rockingham County (NC)
Year: 2024 Accepted: 2025-02-07

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
522329 2024-001 Material Weakness Yes E
522330 2024-002 Material Weakness - E
1098771 2024-001 Material Weakness Yes E
1098772 2024-002 Material Weakness - E

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $15.83M Yes 0
93.778 Medical Assistance Program $2.52M Yes 2
93.658 Foster Care Title IV-E $1.22M - 0
93.558 Temporary Assistance for Needy Families $1.16M Yes 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $1.07M - 0
66.468 Drinking Water State Revolving Fund $1.05M Yes 0
93.563 Child Support Services $948,022 - 0
93.667 Social Services Block Grant $598,277 - 0
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $505,576 Yes 0
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $430,007 - 0
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $381,621 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $251,539 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $160,659 - 0
93.767 Children's Health Insurance Program $149,582 - 0
93.568 Low-Income Home Energy Assistance $145,862 - 0
93.268 Immunization Cooperative Agreements $132,277 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $127,134 - 0
93.994 Maternal and Child Health Services Block Grant to the States $98,151 - 0
93.659 Adoption Assistance $84,399 - 0
16.922 Equitable Sharing Program $76,700 - 0
97.067 Homeland Security Grant Program $65,985 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $60,645 - 0
97.042 Emergency Management Performance Grants $54,037 - 0
93.217 Family Planning Services $52,274 - 0
93.053 Nutrition Services Incentive Program $49,890 - 0
93.069 Public Health Emergency Preparedness $34,224 - 0
97.137 State and Local Cybersecurity Grant Program Tribal Cybersecurity Grant Program $33,133 - 0
93.991 Preventive Health and Health Services Block Grant $26,912 - 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $23,042 - 0
93.103 Food and Drug Administration Research $18,272 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $15,610 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $10,000 - 0
16.606 State Criminal Alien Assistance Program $9,262 - 0
16.607 Bulletproof Vest Partnership Program $8,474 - 0
93.917 Hiv Care Formula Grants $962 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $436 - 0
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $100 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $50 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $0 - 0

Contacts

Name Title Type
KGCCCHJJZZ43 Mandy McGhee Auditee
3363428120 Alan Thompson Auditor
No contacts on file

Notes to SEFA

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: N/A

Finding Details

US Department of Health and Human Services Passed through the NC Department of Health and Human Services Program Name: Medical Assistance Program (Medicaid; Title XIX) AL #: 93.778 Finding: 2024-001 Inaccurate Information Entry SIGNIFICANT DEFICENCY Eligibility Criteria: Condition: Questioned Costs: There were 2 errors discovered during our procedures that inaccurate information was entered when determining eligibility. There was no known affect to eligibility and there were no known questioned costs. 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. 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.Context: Effect: Identification of a repeat finding: Cause: Recommendation: Views of responsible officials and planned corrective actions: US Department of Health and Human Services Passed through the NC Department of Health and Human Services Program Name: Medical Assistance Program (Medicaid; Title XIX) AL #: 93.778 Finding: 2024-002 Untimely Review of SSI Terminations SIGNIFICANT DEFICENCY Eligibility Criteria: In accordance with the Medicaid Manual MA-3120, the State sends notification to the County when a participant is no longer eligible under a SSI determination. The County has a certain time period to initiate an ex-parte review to determine whether the recipient qualifies for Medicaid under any other coverage group, such as Family and Children's Medicaid, North Carolina Health Choice for Children, Work First Family Assistance, or Medicaid for the Aged, Blind and Disabled. This is a repeat finding from the immediate previous audit, 2023-001. Section III. Federal Award Findings and Questioned Costs (continued) We examined 60 cases from of a total of 1,127,837 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 NC FAST and a participant could have been approved for benefits for which they were not eligible. Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility. 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.
Context: Effect: Identification of a repeat finding: Cause: Recommendation: Views of responsible officials and planned corrective actions: US Department of Health and Human Services Passed through the NC Department of Health and Human Services Program Name: Medical Assistance Program (Medicaid; Title XIX) AL #: 93.778 Finding: 2024-002 Untimely Review of SSI Terminations SIGNIFICANT DEFICENCY Eligibility Criteria: In accordance with the Medicaid Manual MA-3120, the State sends notification to the County when a participant is no longer eligible under a SSI determination. The County has a certain time period to initiate an ex-parte review to determine whether the recipient qualifies for Medicaid under any other coverage group, such as Family and Children's Medicaid, North Carolina Health Choice for Children, Work First Family Assistance, or Medicaid for the Aged, Blind and Disabled. This is a repeat finding from the immediate previous audit, 2023-001. Section III. Federal Award Findings and Questioned Costs (continued) We examined 60 cases from of a total of 1,127,837 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 NC FAST and a participant could have been approved for benefits for which they were not eligible. Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility. 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.Condition: Questioned Costs: Context: Effect: Cause: Recommendation: Views of responsible officials and planned corrective actions: Program Name: Medical Assistance Program (Medicaid; Title XIX) AL #: 93.778 The County did not initiate ex-parte review timely, therefore, no eligibility review was completed in the required time period. The lack of follow up and certification lead to applicants receiving Medicaid benefits for which they were not eligible. The County agrees with the finding. Please refer to the corrective action plan for details. Any State communications related to applicants/beneficiaries should be shared with all areas from which the participant receives benefits. State files should be reviewed internally to ensure all actions have been properly closed and the corrective action has been taken. Workers should be retrained on what process needs to be followed when State communications are received. SIGNIFICANT DEFICENCY: Finding 2024-001 and 2024-002 also apply to State requirements and State Awards. Section IV. State Award Findings and Questioned Costs Ineffective communication between departments within the Department of Social Services. One area within DSS received State communications that applicants would no longer be eligible for SSI benefits and the County needed to conduct an ex-parte review. This information was not shared with other departments in DSS from which the recipient was also receiving benefits. There was no known affect to eligibility and there were no known questioned costs. We examined 60 cases from of a total of 1,127,837 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. There were 2 applicants/beneficiaries not reviewed timely and determined to be eligible for Medicaid when their SSI benefits were terminated. Section III. Federal Award Findings and Questioned Costs (continued)
US Department of Health and Human Services Passed through the NC Department of Health and Human Services Program Name: Medical Assistance Program (Medicaid; Title XIX) AL #: 93.778 Finding: 2024-001 Inaccurate Information Entry SIGNIFICANT DEFICENCY Eligibility Criteria: Condition: Questioned Costs: There were 2 errors discovered during our procedures that inaccurate information was entered when determining eligibility. There was no known affect to eligibility and there were no known questioned costs. 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. 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.Context: Effect: Identification of a repeat finding: Cause: Recommendation: Views of responsible officials and planned corrective actions: US Department of Health and Human Services Passed through the NC Department of Health and Human Services Program Name: Medical Assistance Program (Medicaid; Title XIX) AL #: 93.778 Finding: 2024-002 Untimely Review of SSI Terminations SIGNIFICANT DEFICENCY Eligibility Criteria: In accordance with the Medicaid Manual MA-3120, the State sends notification to the County when a participant is no longer eligible under a SSI determination. The County has a certain time period to initiate an ex-parte review to determine whether the recipient qualifies for Medicaid under any other coverage group, such as Family and Children's Medicaid, North Carolina Health Choice for Children, Work First Family Assistance, or Medicaid for the Aged, Blind and Disabled. This is a repeat finding from the immediate previous audit, 2023-001. Section III. Federal Award Findings and Questioned Costs (continued) We examined 60 cases from of a total of 1,127,837 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 NC FAST and a participant could have been approved for benefits for which they were not eligible. Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility. 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.
Context: Effect: Identification of a repeat finding: Cause: Recommendation: Views of responsible officials and planned corrective actions: US Department of Health and Human Services Passed through the NC Department of Health and Human Services Program Name: Medical Assistance Program (Medicaid; Title XIX) AL #: 93.778 Finding: 2024-002 Untimely Review of SSI Terminations SIGNIFICANT DEFICENCY Eligibility Criteria: In accordance with the Medicaid Manual MA-3120, the State sends notification to the County when a participant is no longer eligible under a SSI determination. The County has a certain time period to initiate an ex-parte review to determine whether the recipient qualifies for Medicaid under any other coverage group, such as Family and Children's Medicaid, North Carolina Health Choice for Children, Work First Family Assistance, or Medicaid for the Aged, Blind and Disabled. This is a repeat finding from the immediate previous audit, 2023-001. Section III. Federal Award Findings and Questioned Costs (continued) We examined 60 cases from of a total of 1,127,837 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 NC FAST and a participant could have been approved for benefits for which they were not eligible. Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility. 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.Condition: Questioned Costs: Context: Effect: Cause: Recommendation: Views of responsible officials and planned corrective actions: Program Name: Medical Assistance Program (Medicaid; Title XIX) AL #: 93.778 The County did not initiate ex-parte review timely, therefore, no eligibility review was completed in the required time period. The lack of follow up and certification lead to applicants receiving Medicaid benefits for which they were not eligible. The County agrees with the finding. Please refer to the corrective action plan for details. Any State communications related to applicants/beneficiaries should be shared with all areas from which the participant receives benefits. State files should be reviewed internally to ensure all actions have been properly closed and the corrective action has been taken. Workers should be retrained on what process needs to be followed when State communications are received. SIGNIFICANT DEFICENCY: Finding 2024-001 and 2024-002 also apply to State requirements and State Awards. Section IV. State Award Findings and Questioned Costs Ineffective communication between departments within the Department of Social Services. One area within DSS received State communications that applicants would no longer be eligible for SSI benefits and the County needed to conduct an ex-parte review. This information was not shared with other departments in DSS from which the recipient was also receiving benefits. There was no known affect to eligibility and there were no known questioned costs. We examined 60 cases from of a total of 1,127,837 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. There were 2 applicants/beneficiaries not reviewed timely and determined to be eligible for Medicaid when their SSI benefits were terminated. Section III. Federal Award Findings and Questioned Costs (continued)