Audit 35515

FY End
2022-06-30
Total Expended
$4.08M
Findings
22
Programs
45
Organization: Alexander County (NC)
Year: 2022 Accepted: 2022-12-07

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
33999 2022-002 Material Weakness - E
34000 2022-002 Material Weakness - E
34001 2022-002 Material Weakness - E
34002 2022-002 Material Weakness - E
34003 2022-002 Material Weakness - E
34004 2022-002 Material Weakness - E
34005 2022-002 Material Weakness - E
34006 2022-001 Material Weakness - E
34007 2022-001 Material Weakness - E
34008 2022-001 Material Weakness - E
34009 2022-001 Material Weakness - E
610441 2022-002 Material Weakness - E
610442 2022-002 Material Weakness - E
610443 2022-002 Material Weakness - E
610444 2022-002 Material Weakness - E
610445 2022-002 Material Weakness - E
610446 2022-002 Material Weakness - E
610447 2022-002 Material Weakness - E
610448 2022-001 Material Weakness - E
610449 2022-001 Material Weakness - E
610450 2022-001 Material Weakness - E
610451 2022-001 Material Weakness - E

Programs

ALN Program Spent Major Findings
93.778 Medical Assistance Program $1.00M Yes 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $297,932 - 0
93.563 Child Support Enforcement $249,664 - 0
93.568 Low-Income Home Energy Assistance - Energy Assistance Payments $196,658 Yes 1
93.568 Covid-19 - Lieap Arpa $189,841 Yes 1
93.658 Foster Care_title IV-E $181,339 Yes 1
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $178,616 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $152,228 - 0
93.667 Social Services Block Grant $146,321 - 0
93.568 Low-Income Home Energy Assistance - Crisis Intervention Program $107,226 Yes 1
93.268 Covid-19 - Immunization Cooperative Agreements $104,838 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $99,658 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $75,234 - 0
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $68,300 - 0
93.069 Public Health Emergency Preparedness $49,144 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $48,607 - 0
93.568 Lihwap Caa $46,081 Yes 1
93.217 Family Planning_services $36,677 - 0
93.991 Preventive Health and Health Services Block Grant $30,607 - 0
93.053 Nutrition Services Incentive Program $30,604 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $27,798 - 0
10.561 Covid-19 Fns Arpa Funds $24,309 - 0
93.767 Children's Health Insurance Program $21,085 - 0
97.042 Emergency Management Performance Grants $21,056 - 0
93.568 Low-Income Home Energy Assistance $20,821 Yes 1
93.556 Marylee Allen Promoting Safe and Stable Families Program - Admin $20,653 - 0
93.045 Covid-19 Nutrition Services $18,570 - 0
93.994 Maternal and Child Health Services Block Grant to the States $16,728 - 0
90.404 2020 Hava Election Security Grants $12,833 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $11,997 - 0
93.268 Immunization Cooperative Agreements $11,712 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $11,431 - 0
10.561 Fns Caa Funds $8,928 - 0
93.958 Block Grants for Community Mental Health Services $5,518 - 0
93.324 State Health Insurance Assistance Program $5,222 - 0
93.568 Covid-19 - Lihwap Administration $5,079 Yes 1
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $4,658 - 0
93.071 Medicare Enrollment Assistance Program $3,851 - 0
93.558 Temporary Assistance for Needy Families $3,469 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1,642 - 0
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $1,500 - 0
93.659 Adoption Assistance $1,374 Yes 1
93.568 Covid-19 - Lieap Arpa Administration $1,134 Yes 1
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

Contacts

Name Title Type
XVEEJSNY7UX9 Jennifer Herman Auditee
8283527587 Erica Brown 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 as to reimbursement. De Minimis Rate Used: N Rate Explanation: Alexander 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 Alexander 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 Alexander County, it is not intended to and does not present the financial position, changes in net position or cash flows of Alexander County.
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 as to reimbursement. De Minimis Rate Used: N Rate Explanation: Alexander County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The following are clustered by the NC Department of Health and Human Services and are treated separately for state audit requirement purposes: Foster Care, Adoption, and Guardianship Assistance Program Cluster, Subsidized Child Care Program Cluster, and Special Children Adoption Fund Cluster.
Title: Benefit Payments Issued by the State 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: Alexander County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The amounts listed below were paid directly to individual recipients by the State from federal and State moneys. County personnel are involved with certain functions, primarily eligibility determinations that cause benefit payments to be issued by the State. These amounts disclose this additional aid to County recipients that do not appear in the basic financial statements because they are not revenues andexpenditures of the County. Federal AL Number State/Pass-through Grantor's Number Federal (Direct&Pass-through) Expenditures State Expenditures Passed-through to Subrecipients Program Title AL No. Federal State Special Supplemental Nutrition Program for Women Infant and Children 10.557 415,155 0 Temporary Assistance for Needy Families 93.558 149,422 0 Adoption Assistance 93.659 327,146 48,579 Medical Assistance Program 93.778 50,577,446 18,719,413 Children's Health Insurance Program 93.767 785,503 176,022 Pandemic Emergency Assistance 93.558 32,500 0 Child Welfare Services Adoption 0 139,167 State/County Special Assistance Program 0 117,117
Title: Loans Outstanding 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: Alexander County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Alexander County had the following loan balances outstanding at June 30, 2022. The projects are in process and are expected to be completed and fully drawn down during the next 12 months. The balance of loans outstanding at June 30, 2022 consist of: Program Title AL # Pass-through Grantor's Number Amount OutstandingWastewater State Reserve Loan N/A E-SRP-W-17-0067 4,646,989

Finding Details

U.S. Department of Health and Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Low-Income Home Energy Assistance AL # 93.568 Grant Number: 2201NCLIEA MATERIAL WEAKNESS, ELIGIBILITY Finding: 2022-002 Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure the accuracy of benefits being provided is within program requirements. Management must monitor activities under federal awards to assure compliance with federal requirements. In accordance with EP-400 Crisis Intervention Programs section 400.03 (F) and EP-300 Low Income Energy Assistance Program, section 300.09 (A), online verification system must be run in NC FAST on each CIP and LIEAP application. Also, in accordance with EP- 300 Low Income Energy Assistance Program, section 300.09 (A), income verification used should be documented in NC FAST and the information should be uploaded in NC FAST. Condition: Three applicants had income documented in NC FAST that did not match the supporting source documents within the system. Two other applicants did not have documentation of online verifications (OVS) being performed at the point of application. After review of the cases with workers, all applicants were found to still be eligible for energy benefits. Context: Of the 1,193 applicants during the current fiscal year valued at $541,867, we examined 60 applicants ($28,174 value) and determined that the above condition applied to five applicants (8%, valued at $2,665). We determined that all five were still eligible after redetermination with the correct documentation. Effect: Applicants could receive benefits for which they are not eligible. Cause: Workers did not take proper steps in making sure what was used for eligibility determination was complete and accurate per program guidelines. Questioned Costs: The finding represents an internal control issue; therefore, no questioned costs are applicable. Upon further review, each applicant was still eligible to receive energy benefits. Recommendation: Workers should review their eligibility determinations and ensure all documentation is included and accurate. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan submitted with this report.
U.S. Department of Health and Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Low-Income Home Energy Assistance AL # 93.568 Grant Number: 2201NCLIEA MATERIAL WEAKNESS, ELIGIBILITY Finding: 2022-002 Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure the accuracy of benefits being provided is within program requirements. Management must monitor activities under federal awards to assure compliance with federal requirements. In accordance with EP-400 Crisis Intervention Programs section 400.03 (F) and EP-300 Low Income Energy Assistance Program, section 300.09 (A), online verification system must be run in NC FAST on each CIP and LIEAP application. Also, in accordance with EP- 300 Low Income Energy Assistance Program, section 300.09 (A), income verification used should be documented in NC FAST and the information should be uploaded in NC FAST. Condition: Three applicants had income documented in NC FAST that did not match the supporting source documents within the system. Two other applicants did not have documentation of online verifications (OVS) being performed at the point of application. After review of the cases with workers, all applicants were found to still be eligible for energy benefits. Context: Of the 1,193 applicants during the current fiscal year valued at $541,867, we examined 60 applicants ($28,174 value) and determined that the above condition applied to five applicants (8%, valued at $2,665). We determined that all five were still eligible after redetermination with the correct documentation. Effect: Applicants could receive benefits for which they are not eligible. Cause: Workers did not take proper steps in making sure what was used for eligibility determination was complete and accurate per program guidelines. Questioned Costs: The finding represents an internal control issue; therefore, no questioned costs are applicable. Upon further review, each applicant was still eligible to receive energy benefits. Recommendation: Workers should review their eligibility determinations and ensure all documentation is included and accurate. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan submitted with this report.
U.S. Department of Health and Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Low-Income Home Energy Assistance AL # 93.568 Grant Number: 2201NCLIEA MATERIAL WEAKNESS, ELIGIBILITY Finding: 2022-002 Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure the accuracy of benefits being provided is within program requirements. Management must monitor activities under federal awards to assure compliance with federal requirements. In accordance with EP-400 Crisis Intervention Programs section 400.03 (F) and EP-300 Low Income Energy Assistance Program, section 300.09 (A), online verification system must be run in NC FAST on each CIP and LIEAP application. Also, in accordance with EP- 300 Low Income Energy Assistance Program, section 300.09 (A), income verification used should be documented in NC FAST and the information should be uploaded in NC FAST. Condition: Three applicants had income documented in NC FAST that did not match the supporting source documents within the system. Two other applicants did not have documentation of online verifications (OVS) being performed at the point of application. After review of the cases with workers, all applicants were found to still be eligible for energy benefits. Context: Of the 1,193 applicants during the current fiscal year valued at $541,867, we examined 60 applicants ($28,174 value) and determined that the above condition applied to five applicants (8%, valued at $2,665). We determined that all five were still eligible after redetermination with the correct documentation. Effect: Applicants could receive benefits for which they are not eligible. Cause: Workers did not take proper steps in making sure what was used for eligibility determination was complete and accurate per program guidelines. Questioned Costs: The finding represents an internal control issue; therefore, no questioned costs are applicable. Upon further review, each applicant was still eligible to receive energy benefits. Recommendation: Workers should review their eligibility determinations and ensure all documentation is included and accurate. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan submitted with this report.
U.S. Department of Health and Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Low-Income Home Energy Assistance AL # 93.568 Grant Number: 2201NCLIEA MATERIAL WEAKNESS, ELIGIBILITY Finding: 2022-002 Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure the accuracy of benefits being provided is within program requirements. Management must monitor activities under federal awards to assure compliance with federal requirements. In accordance with EP-400 Crisis Intervention Programs section 400.03 (F) and EP-300 Low Income Energy Assistance Program, section 300.09 (A), online verification system must be run in NC FAST on each CIP and LIEAP application. Also, in accordance with EP- 300 Low Income Energy Assistance Program, section 300.09 (A), income verification used should be documented in NC FAST and the information should be uploaded in NC FAST. Condition: Three applicants had income documented in NC FAST that did not match the supporting source documents within the system. Two other applicants did not have documentation of online verifications (OVS) being performed at the point of application. After review of the cases with workers, all applicants were found to still be eligible for energy benefits. Context: Of the 1,193 applicants during the current fiscal year valued at $541,867, we examined 60 applicants ($28,174 value) and determined that the above condition applied to five applicants (8%, valued at $2,665). We determined that all five were still eligible after redetermination with the correct documentation. Effect: Applicants could receive benefits for which they are not eligible. Cause: Workers did not take proper steps in making sure what was used for eligibility determination was complete and accurate per program guidelines. Questioned Costs: The finding represents an internal control issue; therefore, no questioned costs are applicable. Upon further review, each applicant was still eligible to receive energy benefits. Recommendation: Workers should review their eligibility determinations and ensure all documentation is included and accurate. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan submitted with this report.
U.S. Department of Health and Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Low-Income Home Energy Assistance AL # 93.568 Grant Number: 2201NCLIEA MATERIAL WEAKNESS, ELIGIBILITY Finding: 2022-002 Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure the accuracy of benefits being provided is within program requirements. Management must monitor activities under federal awards to assure compliance with federal requirements. In accordance with EP-400 Crisis Intervention Programs section 400.03 (F) and EP-300 Low Income Energy Assistance Program, section 300.09 (A), online verification system must be run in NC FAST on each CIP and LIEAP application. Also, in accordance with EP- 300 Low Income Energy Assistance Program, section 300.09 (A), income verification used should be documented in NC FAST and the information should be uploaded in NC FAST. Condition: Three applicants had income documented in NC FAST that did not match the supporting source documents within the system. Two other applicants did not have documentation of online verifications (OVS) being performed at the point of application. After review of the cases with workers, all applicants were found to still be eligible for energy benefits. Context: Of the 1,193 applicants during the current fiscal year valued at $541,867, we examined 60 applicants ($28,174 value) and determined that the above condition applied to five applicants (8%, valued at $2,665). We determined that all five were still eligible after redetermination with the correct documentation. Effect: Applicants could receive benefits for which they are not eligible. Cause: Workers did not take proper steps in making sure what was used for eligibility determination was complete and accurate per program guidelines. Questioned Costs: The finding represents an internal control issue; therefore, no questioned costs are applicable. Upon further review, each applicant was still eligible to receive energy benefits. Recommendation: Workers should review their eligibility determinations and ensure all documentation is included and accurate. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan submitted with this report.
U.S. Department of Health and Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Low-Income Home Energy Assistance AL # 93.568 Grant Number: 2201NCLIEA MATERIAL WEAKNESS, ELIGIBILITY Finding: 2022-002 Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure the accuracy of benefits being provided is within program requirements. Management must monitor activities under federal awards to assure compliance with federal requirements. In accordance with EP-400 Crisis Intervention Programs section 400.03 (F) and EP-300 Low Income Energy Assistance Program, section 300.09 (A), online verification system must be run in NC FAST on each CIP and LIEAP application. Also, in accordance with EP- 300 Low Income Energy Assistance Program, section 300.09 (A), income verification used should be documented in NC FAST and the information should be uploaded in NC FAST. Condition: Three applicants had income documented in NC FAST that did not match the supporting source documents within the system. Two other applicants did not have documentation of online verifications (OVS) being performed at the point of application. After review of the cases with workers, all applicants were found to still be eligible for energy benefits. Context: Of the 1,193 applicants during the current fiscal year valued at $541,867, we examined 60 applicants ($28,174 value) and determined that the above condition applied to five applicants (8%, valued at $2,665). We determined that all five were still eligible after redetermination with the correct documentation. Effect: Applicants could receive benefits for which they are not eligible. Cause: Workers did not take proper steps in making sure what was used for eligibility determination was complete and accurate per program guidelines. Questioned Costs: The finding represents an internal control issue; therefore, no questioned costs are applicable. Upon further review, each applicant was still eligible to receive energy benefits. Recommendation: Workers should review their eligibility determinations and ensure all documentation is included and accurate. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan submitted with this report.
U.S. Department of Health and Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Low-Income Home Energy Assistance AL # 93.568 Grant Number: 2201NCLIEA MATERIAL WEAKNESS, ELIGIBILITY Finding: 2022-002 Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure the accuracy of benefits being provided is within program requirements. Management must monitor activities under federal awards to assure compliance with federal requirements. In accordance with EP-400 Crisis Intervention Programs section 400.03 (F) and EP-300 Low Income Energy Assistance Program, section 300.09 (A), online verification system must be run in NC FAST on each CIP and LIEAP application. Also, in accordance with EP- 300 Low Income Energy Assistance Program, section 300.09 (A), income verification used should be documented in NC FAST and the information should be uploaded in NC FAST. Condition: Three applicants had income documented in NC FAST that did not match the supporting source documents within the system. Two other applicants did not have documentation of online verifications (OVS) being performed at the point of application. After review of the cases with workers, all applicants were found to still be eligible for energy benefits. Context: Of the 1,193 applicants during the current fiscal year valued at $541,867, we examined 60 applicants ($28,174 value) and determined that the above condition applied to five applicants (8%, valued at $2,665). We determined that all five were still eligible after redetermination with the correct documentation. Effect: Applicants could receive benefits for which they are not eligible. Cause: Workers did not take proper steps in making sure what was used for eligibility determination was complete and accurate per program guidelines. Questioned Costs: The finding represents an internal control issue; therefore, no questioned costs are applicable. Upon further review, each applicant was still eligible to receive energy benefits. Recommendation: Workers should review their eligibility determinations and ensure all documentation is included and accurate. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan submitted with this report.
U.S. Department of Health and Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 2201NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 2201NCADPT MATERIAL NON-COMPLIANCE MATERIAL WEAKNESS, ELIGIBILITY Finding: 2022-001 Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure the accuracy of benefits being provided is within program requirements. Management must monitor activities under federal awards to assure compliance with federal requirements. In accordance with 45 CFR Part 1356.71(f), case record of the child must contain sufficient documentation to verify a child?s eligibility in order to substantiate payments made on the child?s behalf. Condition: One case file had supporting documentation by caseworker in NC FAST that showed participant was eligible for IV-B State funding but it did not match the funding type being paid to the participant (IV-E) according to the North Carolina Department of Health and Human Services Final Foster Care Payment Report PQA020. Context: Of the 35 participants during the current fiscal year valued at $134,361, we examined 7 participants ($21,456 value) and determined that the above condition applied to one participant (14%, valued at $3,060). We determined that the participant was still eligible for Foster Care services but cannot determine whether the participant is in the proper funding program without further investigation. Effect: Participants could receive benefits for which they are not eligible. Cause: Caseworker did not take proper steps in making sure program documentation in NC FAST agrees to the type of funding that was being paid to participant. Questioned Costs: In accordance with 2 CFR 200, auditors are required to report known questioned costs when likely questioned costs are greater than $25,000. Even though the sample results only identified $3,059.80 (federal share $2,486.26 and state share $573.54) in questioned costs, if tests were extended to the entire population, questioned costs could exceed $25,000. Recommendation: Caseworkers should review their eligibility determinations and ensure all documentation is accurate and supports the program that has been selected for benefits. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan submitted with this report.
U.S. Department of Health and Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 2201NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 2201NCADPT MATERIAL NON-COMPLIANCE MATERIAL WEAKNESS, ELIGIBILITY Finding: 2022-001 Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure the accuracy of benefits being provided is within program requirements. Management must monitor activities under federal awards to assure compliance with federal requirements. In accordance with 45 CFR Part 1356.71(f), case record of the child must contain sufficient documentation to verify a child?s eligibility in order to substantiate payments made on the child?s behalf. Condition: One case file had supporting documentation by caseworker in NC FAST that showed participant was eligible for IV-B State funding but it did not match the funding type being paid to the participant (IV-E) according to the North Carolina Department of Health and Human Services Final Foster Care Payment Report PQA020. Context: Of the 35 participants during the current fiscal year valued at $134,361, we examined 7 participants ($21,456 value) and determined that the above condition applied to one participant (14%, valued at $3,060). We determined that the participant was still eligible for Foster Care services but cannot determine whether the participant is in the proper funding program without further investigation. Effect: Participants could receive benefits for which they are not eligible. Cause: Caseworker did not take proper steps in making sure program documentation in NC FAST agrees to the type of funding that was being paid to participant. Questioned Costs: In accordance with 2 CFR 200, auditors are required to report known questioned costs when likely questioned costs are greater than $25,000. Even though the sample results only identified $3,059.80 (federal share $2,486.26 and state share $573.54) in questioned costs, if tests were extended to the entire population, questioned costs could exceed $25,000. Recommendation: Caseworkers should review their eligibility determinations and ensure all documentation is accurate and supports the program that has been selected for benefits. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan submitted with this report.
U.S. Department of Health and Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 2201NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 2201NCADPT MATERIAL NON-COMPLIANCE MATERIAL WEAKNESS, ELIGIBILITY Finding: 2022-001 Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure the accuracy of benefits being provided is within program requirements. Management must monitor activities under federal awards to assure compliance with federal requirements. In accordance with 45 CFR Part 1356.71(f), case record of the child must contain sufficient documentation to verify a child?s eligibility in order to substantiate payments made on the child?s behalf. Condition: One case file had supporting documentation by caseworker in NC FAST that showed participant was eligible for IV-B State funding but it did not match the funding type being paid to the participant (IV-E) according to the North Carolina Department of Health and Human Services Final Foster Care Payment Report PQA020. Context: Of the 35 participants during the current fiscal year valued at $134,361, we examined 7 participants ($21,456 value) and determined that the above condition applied to one participant (14%, valued at $3,060). We determined that the participant was still eligible for Foster Care services but cannot determine whether the participant is in the proper funding program without further investigation. Effect: Participants could receive benefits for which they are not eligible. Cause: Caseworker did not take proper steps in making sure program documentation in NC FAST agrees to the type of funding that was being paid to participant. Questioned Costs: In accordance with 2 CFR 200, auditors are required to report known questioned costs when likely questioned costs are greater than $25,000. Even though the sample results only identified $3,059.80 (federal share $2,486.26 and state share $573.54) in questioned costs, if tests were extended to the entire population, questioned costs could exceed $25,000. Recommendation: Caseworkers should review their eligibility determinations and ensure all documentation is accurate and supports the program that has been selected for benefits. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan submitted with this report.
U.S. Department of Health and Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 2201NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 2201NCADPT MATERIAL NON-COMPLIANCE MATERIAL WEAKNESS, ELIGIBILITY Finding: 2022-001 Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure the accuracy of benefits being provided is within program requirements. Management must monitor activities under federal awards to assure compliance with federal requirements. In accordance with 45 CFR Part 1356.71(f), case record of the child must contain sufficient documentation to verify a child?s eligibility in order to substantiate payments made on the child?s behalf. Condition: One case file had supporting documentation by caseworker in NC FAST that showed participant was eligible for IV-B State funding but it did not match the funding type being paid to the participant (IV-E) according to the North Carolina Department of Health and Human Services Final Foster Care Payment Report PQA020. Context: Of the 35 participants during the current fiscal year valued at $134,361, we examined 7 participants ($21,456 value) and determined that the above condition applied to one participant (14%, valued at $3,060). We determined that the participant was still eligible for Foster Care services but cannot determine whether the participant is in the proper funding program without further investigation. Effect: Participants could receive benefits for which they are not eligible. Cause: Caseworker did not take proper steps in making sure program documentation in NC FAST agrees to the type of funding that was being paid to participant. Questioned Costs: In accordance with 2 CFR 200, auditors are required to report known questioned costs when likely questioned costs are greater than $25,000. Even though the sample results only identified $3,059.80 (federal share $2,486.26 and state share $573.54) in questioned costs, if tests were extended to the entire population, questioned costs could exceed $25,000. Recommendation: Caseworkers should review their eligibility determinations and ensure all documentation is accurate and supports the program that has been selected for benefits. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan submitted with this report.
U.S. Department of Health and Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Low-Income Home Energy Assistance AL # 93.568 Grant Number: 2201NCLIEA MATERIAL WEAKNESS, ELIGIBILITY Finding: 2022-002 Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure the accuracy of benefits being provided is within program requirements. Management must monitor activities under federal awards to assure compliance with federal requirements. In accordance with EP-400 Crisis Intervention Programs section 400.03 (F) and EP-300 Low Income Energy Assistance Program, section 300.09 (A), online verification system must be run in NC FAST on each CIP and LIEAP application. Also, in accordance with EP- 300 Low Income Energy Assistance Program, section 300.09 (A), income verification used should be documented in NC FAST and the information should be uploaded in NC FAST. Condition: Three applicants had income documented in NC FAST that did not match the supporting source documents within the system. Two other applicants did not have documentation of online verifications (OVS) being performed at the point of application. After review of the cases with workers, all applicants were found to still be eligible for energy benefits. Context: Of the 1,193 applicants during the current fiscal year valued at $541,867, we examined 60 applicants ($28,174 value) and determined that the above condition applied to five applicants (8%, valued at $2,665). We determined that all five were still eligible after redetermination with the correct documentation. Effect: Applicants could receive benefits for which they are not eligible. Cause: Workers did not take proper steps in making sure what was used for eligibility determination was complete and accurate per program guidelines. Questioned Costs: The finding represents an internal control issue; therefore, no questioned costs are applicable. Upon further review, each applicant was still eligible to receive energy benefits. Recommendation: Workers should review their eligibility determinations and ensure all documentation is included and accurate. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan submitted with this report.
U.S. Department of Health and Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Low-Income Home Energy Assistance AL # 93.568 Grant Number: 2201NCLIEA MATERIAL WEAKNESS, ELIGIBILITY Finding: 2022-002 Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure the accuracy of benefits being provided is within program requirements. Management must monitor activities under federal awards to assure compliance with federal requirements. In accordance with EP-400 Crisis Intervention Programs section 400.03 (F) and EP-300 Low Income Energy Assistance Program, section 300.09 (A), online verification system must be run in NC FAST on each CIP and LIEAP application. Also, in accordance with EP- 300 Low Income Energy Assistance Program, section 300.09 (A), income verification used should be documented in NC FAST and the information should be uploaded in NC FAST. Condition: Three applicants had income documented in NC FAST that did not match the supporting source documents within the system. Two other applicants did not have documentation of online verifications (OVS) being performed at the point of application. After review of the cases with workers, all applicants were found to still be eligible for energy benefits. Context: Of the 1,193 applicants during the current fiscal year valued at $541,867, we examined 60 applicants ($28,174 value) and determined that the above condition applied to five applicants (8%, valued at $2,665). We determined that all five were still eligible after redetermination with the correct documentation. Effect: Applicants could receive benefits for which they are not eligible. Cause: Workers did not take proper steps in making sure what was used for eligibility determination was complete and accurate per program guidelines. Questioned Costs: The finding represents an internal control issue; therefore, no questioned costs are applicable. Upon further review, each applicant was still eligible to receive energy benefits. Recommendation: Workers should review their eligibility determinations and ensure all documentation is included and accurate. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan submitted with this report.
U.S. Department of Health and Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Low-Income Home Energy Assistance AL # 93.568 Grant Number: 2201NCLIEA MATERIAL WEAKNESS, ELIGIBILITY Finding: 2022-002 Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure the accuracy of benefits being provided is within program requirements. Management must monitor activities under federal awards to assure compliance with federal requirements. In accordance with EP-400 Crisis Intervention Programs section 400.03 (F) and EP-300 Low Income Energy Assistance Program, section 300.09 (A), online verification system must be run in NC FAST on each CIP and LIEAP application. Also, in accordance with EP- 300 Low Income Energy Assistance Program, section 300.09 (A), income verification used should be documented in NC FAST and the information should be uploaded in NC FAST. Condition: Three applicants had income documented in NC FAST that did not match the supporting source documents within the system. Two other applicants did not have documentation of online verifications (OVS) being performed at the point of application. After review of the cases with workers, all applicants were found to still be eligible for energy benefits. Context: Of the 1,193 applicants during the current fiscal year valued at $541,867, we examined 60 applicants ($28,174 value) and determined that the above condition applied to five applicants (8%, valued at $2,665). We determined that all five were still eligible after redetermination with the correct documentation. Effect: Applicants could receive benefits for which they are not eligible. Cause: Workers did not take proper steps in making sure what was used for eligibility determination was complete and accurate per program guidelines. Questioned Costs: The finding represents an internal control issue; therefore, no questioned costs are applicable. Upon further review, each applicant was still eligible to receive energy benefits. Recommendation: Workers should review their eligibility determinations and ensure all documentation is included and accurate. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan submitted with this report.
U.S. Department of Health and Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Low-Income Home Energy Assistance AL # 93.568 Grant Number: 2201NCLIEA MATERIAL WEAKNESS, ELIGIBILITY Finding: 2022-002 Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure the accuracy of benefits being provided is within program requirements. Management must monitor activities under federal awards to assure compliance with federal requirements. In accordance with EP-400 Crisis Intervention Programs section 400.03 (F) and EP-300 Low Income Energy Assistance Program, section 300.09 (A), online verification system must be run in NC FAST on each CIP and LIEAP application. Also, in accordance with EP- 300 Low Income Energy Assistance Program, section 300.09 (A), income verification used should be documented in NC FAST and the information should be uploaded in NC FAST. Condition: Three applicants had income documented in NC FAST that did not match the supporting source documents within the system. Two other applicants did not have documentation of online verifications (OVS) being performed at the point of application. After review of the cases with workers, all applicants were found to still be eligible for energy benefits. Context: Of the 1,193 applicants during the current fiscal year valued at $541,867, we examined 60 applicants ($28,174 value) and determined that the above condition applied to five applicants (8%, valued at $2,665). We determined that all five were still eligible after redetermination with the correct documentation. Effect: Applicants could receive benefits for which they are not eligible. Cause: Workers did not take proper steps in making sure what was used for eligibility determination was complete and accurate per program guidelines. Questioned Costs: The finding represents an internal control issue; therefore, no questioned costs are applicable. Upon further review, each applicant was still eligible to receive energy benefits. Recommendation: Workers should review their eligibility determinations and ensure all documentation is included and accurate. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan submitted with this report.
U.S. Department of Health and Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Low-Income Home Energy Assistance AL # 93.568 Grant Number: 2201NCLIEA MATERIAL WEAKNESS, ELIGIBILITY Finding: 2022-002 Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure the accuracy of benefits being provided is within program requirements. Management must monitor activities under federal awards to assure compliance with federal requirements. In accordance with EP-400 Crisis Intervention Programs section 400.03 (F) and EP-300 Low Income Energy Assistance Program, section 300.09 (A), online verification system must be run in NC FAST on each CIP and LIEAP application. Also, in accordance with EP- 300 Low Income Energy Assistance Program, section 300.09 (A), income verification used should be documented in NC FAST and the information should be uploaded in NC FAST. Condition: Three applicants had income documented in NC FAST that did not match the supporting source documents within the system. Two other applicants did not have documentation of online verifications (OVS) being performed at the point of application. After review of the cases with workers, all applicants were found to still be eligible for energy benefits. Context: Of the 1,193 applicants during the current fiscal year valued at $541,867, we examined 60 applicants ($28,174 value) and determined that the above condition applied to five applicants (8%, valued at $2,665). We determined that all five were still eligible after redetermination with the correct documentation. Effect: Applicants could receive benefits for which they are not eligible. Cause: Workers did not take proper steps in making sure what was used for eligibility determination was complete and accurate per program guidelines. Questioned Costs: The finding represents an internal control issue; therefore, no questioned costs are applicable. Upon further review, each applicant was still eligible to receive energy benefits. Recommendation: Workers should review their eligibility determinations and ensure all documentation is included and accurate. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan submitted with this report.
U.S. Department of Health and Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Low-Income Home Energy Assistance AL # 93.568 Grant Number: 2201NCLIEA MATERIAL WEAKNESS, ELIGIBILITY Finding: 2022-002 Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure the accuracy of benefits being provided is within program requirements. Management must monitor activities under federal awards to assure compliance with federal requirements. In accordance with EP-400 Crisis Intervention Programs section 400.03 (F) and EP-300 Low Income Energy Assistance Program, section 300.09 (A), online verification system must be run in NC FAST on each CIP and LIEAP application. Also, in accordance with EP- 300 Low Income Energy Assistance Program, section 300.09 (A), income verification used should be documented in NC FAST and the information should be uploaded in NC FAST. Condition: Three applicants had income documented in NC FAST that did not match the supporting source documents within the system. Two other applicants did not have documentation of online verifications (OVS) being performed at the point of application. After review of the cases with workers, all applicants were found to still be eligible for energy benefits. Context: Of the 1,193 applicants during the current fiscal year valued at $541,867, we examined 60 applicants ($28,174 value) and determined that the above condition applied to five applicants (8%, valued at $2,665). We determined that all five were still eligible after redetermination with the correct documentation. Effect: Applicants could receive benefits for which they are not eligible. Cause: Workers did not take proper steps in making sure what was used for eligibility determination was complete and accurate per program guidelines. Questioned Costs: The finding represents an internal control issue; therefore, no questioned costs are applicable. Upon further review, each applicant was still eligible to receive energy benefits. Recommendation: Workers should review their eligibility determinations and ensure all documentation is included and accurate. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan submitted with this report.
U.S. Department of Health and Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Low-Income Home Energy Assistance AL # 93.568 Grant Number: 2201NCLIEA MATERIAL WEAKNESS, ELIGIBILITY Finding: 2022-002 Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure the accuracy of benefits being provided is within program requirements. Management must monitor activities under federal awards to assure compliance with federal requirements. In accordance with EP-400 Crisis Intervention Programs section 400.03 (F) and EP-300 Low Income Energy Assistance Program, section 300.09 (A), online verification system must be run in NC FAST on each CIP and LIEAP application. Also, in accordance with EP- 300 Low Income Energy Assistance Program, section 300.09 (A), income verification used should be documented in NC FAST and the information should be uploaded in NC FAST. Condition: Three applicants had income documented in NC FAST that did not match the supporting source documents within the system. Two other applicants did not have documentation of online verifications (OVS) being performed at the point of application. After review of the cases with workers, all applicants were found to still be eligible for energy benefits. Context: Of the 1,193 applicants during the current fiscal year valued at $541,867, we examined 60 applicants ($28,174 value) and determined that the above condition applied to five applicants (8%, valued at $2,665). We determined that all five were still eligible after redetermination with the correct documentation. Effect: Applicants could receive benefits for which they are not eligible. Cause: Workers did not take proper steps in making sure what was used for eligibility determination was complete and accurate per program guidelines. Questioned Costs: The finding represents an internal control issue; therefore, no questioned costs are applicable. Upon further review, each applicant was still eligible to receive energy benefits. Recommendation: Workers should review their eligibility determinations and ensure all documentation is included and accurate. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan submitted with this report.
U.S. Department of Health and Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 2201NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 2201NCADPT MATERIAL NON-COMPLIANCE MATERIAL WEAKNESS, ELIGIBILITY Finding: 2022-001 Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure the accuracy of benefits being provided is within program requirements. Management must monitor activities under federal awards to assure compliance with federal requirements. In accordance with 45 CFR Part 1356.71(f), case record of the child must contain sufficient documentation to verify a child?s eligibility in order to substantiate payments made on the child?s behalf. Condition: One case file had supporting documentation by caseworker in NC FAST that showed participant was eligible for IV-B State funding but it did not match the funding type being paid to the participant (IV-E) according to the North Carolina Department of Health and Human Services Final Foster Care Payment Report PQA020. Context: Of the 35 participants during the current fiscal year valued at $134,361, we examined 7 participants ($21,456 value) and determined that the above condition applied to one participant (14%, valued at $3,060). We determined that the participant was still eligible for Foster Care services but cannot determine whether the participant is in the proper funding program without further investigation. Effect: Participants could receive benefits for which they are not eligible. Cause: Caseworker did not take proper steps in making sure program documentation in NC FAST agrees to the type of funding that was being paid to participant. Questioned Costs: In accordance with 2 CFR 200, auditors are required to report known questioned costs when likely questioned costs are greater than $25,000. Even though the sample results only identified $3,059.80 (federal share $2,486.26 and state share $573.54) in questioned costs, if tests were extended to the entire population, questioned costs could exceed $25,000. Recommendation: Caseworkers should review their eligibility determinations and ensure all documentation is accurate and supports the program that has been selected for benefits. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan submitted with this report.
U.S. Department of Health and Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 2201NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 2201NCADPT MATERIAL NON-COMPLIANCE MATERIAL WEAKNESS, ELIGIBILITY Finding: 2022-001 Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure the accuracy of benefits being provided is within program requirements. Management must monitor activities under federal awards to assure compliance with federal requirements. In accordance with 45 CFR Part 1356.71(f), case record of the child must contain sufficient documentation to verify a child?s eligibility in order to substantiate payments made on the child?s behalf. Condition: One case file had supporting documentation by caseworker in NC FAST that showed participant was eligible for IV-B State funding but it did not match the funding type being paid to the participant (IV-E) according to the North Carolina Department of Health and Human Services Final Foster Care Payment Report PQA020. Context: Of the 35 participants during the current fiscal year valued at $134,361, we examined 7 participants ($21,456 value) and determined that the above condition applied to one participant (14%, valued at $3,060). We determined that the participant was still eligible for Foster Care services but cannot determine whether the participant is in the proper funding program without further investigation. Effect: Participants could receive benefits for which they are not eligible. Cause: Caseworker did not take proper steps in making sure program documentation in NC FAST agrees to the type of funding that was being paid to participant. Questioned Costs: In accordance with 2 CFR 200, auditors are required to report known questioned costs when likely questioned costs are greater than $25,000. Even though the sample results only identified $3,059.80 (federal share $2,486.26 and state share $573.54) in questioned costs, if tests were extended to the entire population, questioned costs could exceed $25,000. Recommendation: Caseworkers should review their eligibility determinations and ensure all documentation is accurate and supports the program that has been selected for benefits. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan submitted with this report.
U.S. Department of Health and Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 2201NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 2201NCADPT MATERIAL NON-COMPLIANCE MATERIAL WEAKNESS, ELIGIBILITY Finding: 2022-001 Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure the accuracy of benefits being provided is within program requirements. Management must monitor activities under federal awards to assure compliance with federal requirements. In accordance with 45 CFR Part 1356.71(f), case record of the child must contain sufficient documentation to verify a child?s eligibility in order to substantiate payments made on the child?s behalf. Condition: One case file had supporting documentation by caseworker in NC FAST that showed participant was eligible for IV-B State funding but it did not match the funding type being paid to the participant (IV-E) according to the North Carolina Department of Health and Human Services Final Foster Care Payment Report PQA020. Context: Of the 35 participants during the current fiscal year valued at $134,361, we examined 7 participants ($21,456 value) and determined that the above condition applied to one participant (14%, valued at $3,060). We determined that the participant was still eligible for Foster Care services but cannot determine whether the participant is in the proper funding program without further investigation. Effect: Participants could receive benefits for which they are not eligible. Cause: Caseworker did not take proper steps in making sure program documentation in NC FAST agrees to the type of funding that was being paid to participant. Questioned Costs: In accordance with 2 CFR 200, auditors are required to report known questioned costs when likely questioned costs are greater than $25,000. Even though the sample results only identified $3,059.80 (federal share $2,486.26 and state share $573.54) in questioned costs, if tests were extended to the entire population, questioned costs could exceed $25,000. Recommendation: Caseworkers should review their eligibility determinations and ensure all documentation is accurate and supports the program that has been selected for benefits. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan submitted with this report.
U.S. Department of Health and Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 2201NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 2201NCADPT MATERIAL NON-COMPLIANCE MATERIAL WEAKNESS, ELIGIBILITY Finding: 2022-001 Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure the accuracy of benefits being provided is within program requirements. Management must monitor activities under federal awards to assure compliance with federal requirements. In accordance with 45 CFR Part 1356.71(f), case record of the child must contain sufficient documentation to verify a child?s eligibility in order to substantiate payments made on the child?s behalf. Condition: One case file had supporting documentation by caseworker in NC FAST that showed participant was eligible for IV-B State funding but it did not match the funding type being paid to the participant (IV-E) according to the North Carolina Department of Health and Human Services Final Foster Care Payment Report PQA020. Context: Of the 35 participants during the current fiscal year valued at $134,361, we examined 7 participants ($21,456 value) and determined that the above condition applied to one participant (14%, valued at $3,060). We determined that the participant was still eligible for Foster Care services but cannot determine whether the participant is in the proper funding program without further investigation. Effect: Participants could receive benefits for which they are not eligible. Cause: Caseworker did not take proper steps in making sure program documentation in NC FAST agrees to the type of funding that was being paid to participant. Questioned Costs: In accordance with 2 CFR 200, auditors are required to report known questioned costs when likely questioned costs are greater than $25,000. Even though the sample results only identified $3,059.80 (federal share $2,486.26 and state share $573.54) in questioned costs, if tests were extended to the entire population, questioned costs could exceed $25,000. Recommendation: Caseworkers should review their eligibility determinations and ensure all documentation is accurate and supports the program that has been selected for benefits. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan submitted with this report.