Audit 35768

FY End
2022-06-30
Total Expended
$19.70M
Findings
10
Programs
46
Organization: Moore County, North Carolina (NC)
Year: 2022 Accepted: 2023-01-23

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
32978 2022-001 Significant Deficiency - CLN
32979 2022-001 Significant Deficiency - CLN
32980 2022-001 Significant Deficiency - CLN
32981 2022-001 Significant Deficiency - CLN
32982 2022-001 Significant Deficiency - CLN
609420 2022-001 Significant Deficiency - CLN
609421 2022-001 Significant Deficiency - CLN
609422 2022-001 Significant Deficiency - CLN
609423 2022-001 Significant Deficiency - CLN
609424 2022-001 Significant Deficiency - CLN

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $10.00M Yes 0
93.778 Medical Assistance Program $2.33M Yes 0
10.760 Water and Waste Disposal Systems for Rural Communities $925,555 Yes 0
93.563 Child Support Enforcement $767,105 - 0
93.658 Foster Care_title IV-E $647,592 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $588,449 - 0
93.558 Temporary Assistance for Needy Families $513,397 - 0
93.568 Liheap Arpa $487,955 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $422,063 - 0
93.568 Low-Income Home Energy Assistance $395,684 - 0
93.568 Crisis Intervention Program $293,506 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $278,873 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $163,901 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $108,951 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $103,436 Yes 1
93.667 Social Services Block Grant $78,612 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $61,282 - 0
93.568 Lihwap Caa $59,673 - 0
93.217 Family Planning_services $50,030 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $49,794 Yes 1
93.994 Maternal and Child Health Services Block Grant to the States $49,588 - 0
93.568 Lieap Arpa Adm $48,732 - 0
93.767 Children's Health Insurance Program $47,047 - 0
93.568 Low-Income Home Energy Administration $39,847 - 0
16.922 Equitable Sharing Program $30,888 - 0
21.019 Covid-19 Cares Vaccine $29,692 - 0
93.069 Public Health Emergency Preparedness $24,300 - 0
93.568 Lihwap Adm $21,302 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $19,600 - 0
93.556 Promoting Safe and Stable Families $19,548 - 0
93.268 Immunization Cooperative Agreements $17,730 - 0
93.659 Adoption Assistance $17,183 - 0
97.042 Emergency Management Performance Grants $15,320 - 0
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $11,400 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $9,452 - 0
93.324 State Health Insurance Assistance Program $8,708 - 0
93.071 Medicare Enrollment Assistance Program $6,137 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $5,909 - 0
93.053 Nutrition Services Incentive Program $3,781 Yes 1
14.239 Home Investment Partnerships Program $2,449 - 0
93.788 Opioid Str $2,430 - 0
16.606 State Criminal Alien Assistance Program $1,761 - 0
97.067 Homeland Security Grant Program $1,340 - 0
97.039 Hazard Mitigation Grant $318 - 0
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $100 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $79 - 0

Contacts

Name Title Type
HFNSK95FS7Z8 Carolina Xiong Auditee
9109477119 Tim Lyons Auditor
No contacts on file

Notes to SEFA

Title: Note 3: 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: Moore 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: Subsidized Child Care, Special ChildrenAdoption Incentive Fund, HIV, Foster Care, and Adoption Clusters.
Title: Note 1: Basis of Presentation Accounting Policies: Expenditures reported in the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Moore 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 Moore 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 U.S. 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 SEFSA presents only a selected portion of the operations of Moore County, it is not intended to and does not present the financial position, changes in net position or cash flows of Moore County.
Title: Note 5: 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: Moore 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 and expenditures of the County.Program Title AL# Federal StateSpecial Supplemental Nutrition Program for Women Infant and Children 10.557 1,206,194 -Supplemental Nutrition Assistance Program 10.551 31,860,534 -Temporary Assistance for Needy Families 93.558 185,736 -Adoption Assistance 93.659 264,553 6 7,314Medical Assistance Program 93.778 99,771,815 3 7,911,562Children's Health Insurance Program 93.767 1,068,193 2 38,832Refugee Assistance Payments 93.566 3,934Pandemic Emergency Assistance Fund - PEAF 93.558 44,000Child Welfare Services Adoption - 1 08,793State/County Special Assistance Program - 3 93,273
Title: Note 6: 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: Moore County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. County of Moore had the following loan balances outstanding at June 30, 2022 for loans that the grantor/pass-through grantor has still imposed continuing compliance requirements. Loans outstanding at the beginning of the year and loans made during the year are included in the SEFSA. The balance of loans outstanding at June 30, 2022 consist of: Water and Waste Disposal Systems for Rural Communities 10.760 $ 1,371,000

Finding Details

2022-001 Significant Deficiency over Cash Management, Reporting and Special Tests and Provisions Information on the federal program: Aging Cluster, Assistance Listing Number 93.044, 93.045 and 93.053, U.S. Department of Health and Human Services, passed through the Triangle J Council of Governments. Criteria: Per the North Carolina Aging cluster Compliance Supplement, monthly reimbursement to the provider can be verified through the provider summary reimbursement report (ZGA-370-A) and year-to-date reimbursements can be determined through the year- to-date provider summary reimbursement report (ZGA-370-A-YTD). The reports are to include unit and non-unit services which should agree to the Units of Service Report (ZGA-542) or Non-Unit Service Verification Report (ZGA-544). All reports must be submitted within ten days following the end of the month. Condition: We noted three out of four monthly ZGA-370-A reimbursement requests and the year-to-date ZGA-370- A-YTD were not submitted within ten days after month end. For the four monthly ZGA-370-A reimbursement requests selected, no reimbursement request selected agreed to the month?s ZGA-542 or ZGA-544 report and no reimbursement request selected was reviewed by Aging management. We were able to determine that the year-to date ZGA-370-A-YTD did agree to the cumulative units and non-units on the ZGA-542 and ZGA-544. However, the ZGA-37-A-YTD report was not reviewed by Aging management. Context/Cause: We sampled four monthly ZGA-370-A reimbursement requests and the year-to-date ZGA-370-AYTD and noted above conditions in the reports. The untimely submission of the monthly ZGA-370-A reimbursement requests caused the request not to agree to the ZGA-542 or ZGA-544 reports because once the reimbursement request in the Aging Resource Management System closed, management had to add units to the next month?s reimbursement request. Effects: Inaccurate reports result in the County having to pay back funds and reports not submitted timely results in the County?s funding being delayed. Recommendation: We recommend that the County implements a review control over the monthly and year to date reports to ensure the reports are accurate and submitted within ten days of month end. Auditee?s Response: We concur with the findings and are currently implementing controls to ensure monthly and year to date reports are submitted timely, display accurate meal counts and are appropriately reviewed prior to submission.
2022-001 Significant Deficiency over Cash Management, Reporting and Special Tests and Provisions Information on the federal program: Aging Cluster, Assistance Listing Number 93.044, 93.045 and 93.053, U.S. Department of Health and Human Services, passed through the Triangle J Council of Governments. Criteria: Per the North Carolina Aging cluster Compliance Supplement, monthly reimbursement to the provider can be verified through the provider summary reimbursement report (ZGA-370-A) and year-to-date reimbursements can be determined through the year- to-date provider summary reimbursement report (ZGA-370-A-YTD). The reports are to include unit and non-unit services which should agree to the Units of Service Report (ZGA-542) or Non-Unit Service Verification Report (ZGA-544). All reports must be submitted within ten days following the end of the month. Condition: We noted three out of four monthly ZGA-370-A reimbursement requests and the year-to-date ZGA-370- A-YTD were not submitted within ten days after month end. For the four monthly ZGA-370-A reimbursement requests selected, no reimbursement request selected agreed to the month?s ZGA-542 or ZGA-544 report and no reimbursement request selected was reviewed by Aging management. We were able to determine that the year-to date ZGA-370-A-YTD did agree to the cumulative units and non-units on the ZGA-542 and ZGA-544. However, the ZGA-37-A-YTD report was not reviewed by Aging management. Context/Cause: We sampled four monthly ZGA-370-A reimbursement requests and the year-to-date ZGA-370-AYTD and noted above conditions in the reports. The untimely submission of the monthly ZGA-370-A reimbursement requests caused the request not to agree to the ZGA-542 or ZGA-544 reports because once the reimbursement request in the Aging Resource Management System closed, management had to add units to the next month?s reimbursement request. Effects: Inaccurate reports result in the County having to pay back funds and reports not submitted timely results in the County?s funding being delayed. Recommendation: We recommend that the County implements a review control over the monthly and year to date reports to ensure the reports are accurate and submitted within ten days of month end. Auditee?s Response: We concur with the findings and are currently implementing controls to ensure monthly and year to date reports are submitted timely, display accurate meal counts and are appropriately reviewed prior to submission.
2022-001 Significant Deficiency over Cash Management, Reporting and Special Tests and Provisions Information on the federal program: Aging Cluster, Assistance Listing Number 93.044, 93.045 and 93.053, U.S. Department of Health and Human Services, passed through the Triangle J Council of Governments. Criteria: Per the North Carolina Aging cluster Compliance Supplement, monthly reimbursement to the provider can be verified through the provider summary reimbursement report (ZGA-370-A) and year-to-date reimbursements can be determined through the year- to-date provider summary reimbursement report (ZGA-370-A-YTD). The reports are to include unit and non-unit services which should agree to the Units of Service Report (ZGA-542) or Non-Unit Service Verification Report (ZGA-544). All reports must be submitted within ten days following the end of the month. Condition: We noted three out of four monthly ZGA-370-A reimbursement requests and the year-to-date ZGA-370- A-YTD were not submitted within ten days after month end. For the four monthly ZGA-370-A reimbursement requests selected, no reimbursement request selected agreed to the month?s ZGA-542 or ZGA-544 report and no reimbursement request selected was reviewed by Aging management. We were able to determine that the year-to date ZGA-370-A-YTD did agree to the cumulative units and non-units on the ZGA-542 and ZGA-544. However, the ZGA-37-A-YTD report was not reviewed by Aging management. Context/Cause: We sampled four monthly ZGA-370-A reimbursement requests and the year-to-date ZGA-370-AYTD and noted above conditions in the reports. The untimely submission of the monthly ZGA-370-A reimbursement requests caused the request not to agree to the ZGA-542 or ZGA-544 reports because once the reimbursement request in the Aging Resource Management System closed, management had to add units to the next month?s reimbursement request. Effects: Inaccurate reports result in the County having to pay back funds and reports not submitted timely results in the County?s funding being delayed. Recommendation: We recommend that the County implements a review control over the monthly and year to date reports to ensure the reports are accurate and submitted within ten days of month end. Auditee?s Response: We concur with the findings and are currently implementing controls to ensure monthly and year to date reports are submitted timely, display accurate meal counts and are appropriately reviewed prior to submission.
2022-001 Significant Deficiency over Cash Management, Reporting and Special Tests and Provisions Information on the federal program: Aging Cluster, Assistance Listing Number 93.044, 93.045 and 93.053, U.S. Department of Health and Human Services, passed through the Triangle J Council of Governments. Criteria: Per the North Carolina Aging cluster Compliance Supplement, monthly reimbursement to the provider can be verified through the provider summary reimbursement report (ZGA-370-A) and year-to-date reimbursements can be determined through the year- to-date provider summary reimbursement report (ZGA-370-A-YTD). The reports are to include unit and non-unit services which should agree to the Units of Service Report (ZGA-542) or Non-Unit Service Verification Report (ZGA-544). All reports must be submitted within ten days following the end of the month. Condition: We noted three out of four monthly ZGA-370-A reimbursement requests and the year-to-date ZGA-370- A-YTD were not submitted within ten days after month end. For the four monthly ZGA-370-A reimbursement requests selected, no reimbursement request selected agreed to the month?s ZGA-542 or ZGA-544 report and no reimbursement request selected was reviewed by Aging management. We were able to determine that the year-to date ZGA-370-A-YTD did agree to the cumulative units and non-units on the ZGA-542 and ZGA-544. However, the ZGA-37-A-YTD report was not reviewed by Aging management. Context/Cause: We sampled four monthly ZGA-370-A reimbursement requests and the year-to-date ZGA-370-AYTD and noted above conditions in the reports. The untimely submission of the monthly ZGA-370-A reimbursement requests caused the request not to agree to the ZGA-542 or ZGA-544 reports because once the reimbursement request in the Aging Resource Management System closed, management had to add units to the next month?s reimbursement request. Effects: Inaccurate reports result in the County having to pay back funds and reports not submitted timely results in the County?s funding being delayed. Recommendation: We recommend that the County implements a review control over the monthly and year to date reports to ensure the reports are accurate and submitted within ten days of month end. Auditee?s Response: We concur with the findings and are currently implementing controls to ensure monthly and year to date reports are submitted timely, display accurate meal counts and are appropriately reviewed prior to submission.
2022-001 Significant Deficiency over Cash Management, Reporting and Special Tests and Provisions Information on the federal program: Aging Cluster, Assistance Listing Number 93.044, 93.045 and 93.053, U.S. Department of Health and Human Services, passed through the Triangle J Council of Governments. Criteria: Per the North Carolina Aging cluster Compliance Supplement, monthly reimbursement to the provider can be verified through the provider summary reimbursement report (ZGA-370-A) and year-to-date reimbursements can be determined through the year- to-date provider summary reimbursement report (ZGA-370-A-YTD). The reports are to include unit and non-unit services which should agree to the Units of Service Report (ZGA-542) or Non-Unit Service Verification Report (ZGA-544). All reports must be submitted within ten days following the end of the month. Condition: We noted three out of four monthly ZGA-370-A reimbursement requests and the year-to-date ZGA-370- A-YTD were not submitted within ten days after month end. For the four monthly ZGA-370-A reimbursement requests selected, no reimbursement request selected agreed to the month?s ZGA-542 or ZGA-544 report and no reimbursement request selected was reviewed by Aging management. We were able to determine that the year-to date ZGA-370-A-YTD did agree to the cumulative units and non-units on the ZGA-542 and ZGA-544. However, the ZGA-37-A-YTD report was not reviewed by Aging management. Context/Cause: We sampled four monthly ZGA-370-A reimbursement requests and the year-to-date ZGA-370-AYTD and noted above conditions in the reports. The untimely submission of the monthly ZGA-370-A reimbursement requests caused the request not to agree to the ZGA-542 or ZGA-544 reports because once the reimbursement request in the Aging Resource Management System closed, management had to add units to the next month?s reimbursement request. Effects: Inaccurate reports result in the County having to pay back funds and reports not submitted timely results in the County?s funding being delayed. Recommendation: We recommend that the County implements a review control over the monthly and year to date reports to ensure the reports are accurate and submitted within ten days of month end. Auditee?s Response: We concur with the findings and are currently implementing controls to ensure monthly and year to date reports are submitted timely, display accurate meal counts and are appropriately reviewed prior to submission.
2022-001 Significant Deficiency over Cash Management, Reporting and Special Tests and Provisions Information on the federal program: Aging Cluster, Assistance Listing Number 93.044, 93.045 and 93.053, U.S. Department of Health and Human Services, passed through the Triangle J Council of Governments. Criteria: Per the North Carolina Aging cluster Compliance Supplement, monthly reimbursement to the provider can be verified through the provider summary reimbursement report (ZGA-370-A) and year-to-date reimbursements can be determined through the year- to-date provider summary reimbursement report (ZGA-370-A-YTD). The reports are to include unit and non-unit services which should agree to the Units of Service Report (ZGA-542) or Non-Unit Service Verification Report (ZGA-544). All reports must be submitted within ten days following the end of the month. Condition: We noted three out of four monthly ZGA-370-A reimbursement requests and the year-to-date ZGA-370- A-YTD were not submitted within ten days after month end. For the four monthly ZGA-370-A reimbursement requests selected, no reimbursement request selected agreed to the month?s ZGA-542 or ZGA-544 report and no reimbursement request selected was reviewed by Aging management. We were able to determine that the year-to date ZGA-370-A-YTD did agree to the cumulative units and non-units on the ZGA-542 and ZGA-544. However, the ZGA-37-A-YTD report was not reviewed by Aging management. Context/Cause: We sampled four monthly ZGA-370-A reimbursement requests and the year-to-date ZGA-370-AYTD and noted above conditions in the reports. The untimely submission of the monthly ZGA-370-A reimbursement requests caused the request not to agree to the ZGA-542 or ZGA-544 reports because once the reimbursement request in the Aging Resource Management System closed, management had to add units to the next month?s reimbursement request. Effects: Inaccurate reports result in the County having to pay back funds and reports not submitted timely results in the County?s funding being delayed. Recommendation: We recommend that the County implements a review control over the monthly and year to date reports to ensure the reports are accurate and submitted within ten days of month end. Auditee?s Response: We concur with the findings and are currently implementing controls to ensure monthly and year to date reports are submitted timely, display accurate meal counts and are appropriately reviewed prior to submission.
2022-001 Significant Deficiency over Cash Management, Reporting and Special Tests and Provisions Information on the federal program: Aging Cluster, Assistance Listing Number 93.044, 93.045 and 93.053, U.S. Department of Health and Human Services, passed through the Triangle J Council of Governments. Criteria: Per the North Carolina Aging cluster Compliance Supplement, monthly reimbursement to the provider can be verified through the provider summary reimbursement report (ZGA-370-A) and year-to-date reimbursements can be determined through the year- to-date provider summary reimbursement report (ZGA-370-A-YTD). The reports are to include unit and non-unit services which should agree to the Units of Service Report (ZGA-542) or Non-Unit Service Verification Report (ZGA-544). All reports must be submitted within ten days following the end of the month. Condition: We noted three out of four monthly ZGA-370-A reimbursement requests and the year-to-date ZGA-370- A-YTD were not submitted within ten days after month end. For the four monthly ZGA-370-A reimbursement requests selected, no reimbursement request selected agreed to the month?s ZGA-542 or ZGA-544 report and no reimbursement request selected was reviewed by Aging management. We were able to determine that the year-to date ZGA-370-A-YTD did agree to the cumulative units and non-units on the ZGA-542 and ZGA-544. However, the ZGA-37-A-YTD report was not reviewed by Aging management. Context/Cause: We sampled four monthly ZGA-370-A reimbursement requests and the year-to-date ZGA-370-AYTD and noted above conditions in the reports. The untimely submission of the monthly ZGA-370-A reimbursement requests caused the request not to agree to the ZGA-542 or ZGA-544 reports because once the reimbursement request in the Aging Resource Management System closed, management had to add units to the next month?s reimbursement request. Effects: Inaccurate reports result in the County having to pay back funds and reports not submitted timely results in the County?s funding being delayed. Recommendation: We recommend that the County implements a review control over the monthly and year to date reports to ensure the reports are accurate and submitted within ten days of month end. Auditee?s Response: We concur with the findings and are currently implementing controls to ensure monthly and year to date reports are submitted timely, display accurate meal counts and are appropriately reviewed prior to submission.
2022-001 Significant Deficiency over Cash Management, Reporting and Special Tests and Provisions Information on the federal program: Aging Cluster, Assistance Listing Number 93.044, 93.045 and 93.053, U.S. Department of Health and Human Services, passed through the Triangle J Council of Governments. Criteria: Per the North Carolina Aging cluster Compliance Supplement, monthly reimbursement to the provider can be verified through the provider summary reimbursement report (ZGA-370-A) and year-to-date reimbursements can be determined through the year- to-date provider summary reimbursement report (ZGA-370-A-YTD). The reports are to include unit and non-unit services which should agree to the Units of Service Report (ZGA-542) or Non-Unit Service Verification Report (ZGA-544). All reports must be submitted within ten days following the end of the month. Condition: We noted three out of four monthly ZGA-370-A reimbursement requests and the year-to-date ZGA-370- A-YTD were not submitted within ten days after month end. For the four monthly ZGA-370-A reimbursement requests selected, no reimbursement request selected agreed to the month?s ZGA-542 or ZGA-544 report and no reimbursement request selected was reviewed by Aging management. We were able to determine that the year-to date ZGA-370-A-YTD did agree to the cumulative units and non-units on the ZGA-542 and ZGA-544. However, the ZGA-37-A-YTD report was not reviewed by Aging management. Context/Cause: We sampled four monthly ZGA-370-A reimbursement requests and the year-to-date ZGA-370-AYTD and noted above conditions in the reports. The untimely submission of the monthly ZGA-370-A reimbursement requests caused the request not to agree to the ZGA-542 or ZGA-544 reports because once the reimbursement request in the Aging Resource Management System closed, management had to add units to the next month?s reimbursement request. Effects: Inaccurate reports result in the County having to pay back funds and reports not submitted timely results in the County?s funding being delayed. Recommendation: We recommend that the County implements a review control over the monthly and year to date reports to ensure the reports are accurate and submitted within ten days of month end. Auditee?s Response: We concur with the findings and are currently implementing controls to ensure monthly and year to date reports are submitted timely, display accurate meal counts and are appropriately reviewed prior to submission.
2022-001 Significant Deficiency over Cash Management, Reporting and Special Tests and Provisions Information on the federal program: Aging Cluster, Assistance Listing Number 93.044, 93.045 and 93.053, U.S. Department of Health and Human Services, passed through the Triangle J Council of Governments. Criteria: Per the North Carolina Aging cluster Compliance Supplement, monthly reimbursement to the provider can be verified through the provider summary reimbursement report (ZGA-370-A) and year-to-date reimbursements can be determined through the year- to-date provider summary reimbursement report (ZGA-370-A-YTD). The reports are to include unit and non-unit services which should agree to the Units of Service Report (ZGA-542) or Non-Unit Service Verification Report (ZGA-544). All reports must be submitted within ten days following the end of the month. Condition: We noted three out of four monthly ZGA-370-A reimbursement requests and the year-to-date ZGA-370- A-YTD were not submitted within ten days after month end. For the four monthly ZGA-370-A reimbursement requests selected, no reimbursement request selected agreed to the month?s ZGA-542 or ZGA-544 report and no reimbursement request selected was reviewed by Aging management. We were able to determine that the year-to date ZGA-370-A-YTD did agree to the cumulative units and non-units on the ZGA-542 and ZGA-544. However, the ZGA-37-A-YTD report was not reviewed by Aging management. Context/Cause: We sampled four monthly ZGA-370-A reimbursement requests and the year-to-date ZGA-370-AYTD and noted above conditions in the reports. The untimely submission of the monthly ZGA-370-A reimbursement requests caused the request not to agree to the ZGA-542 or ZGA-544 reports because once the reimbursement request in the Aging Resource Management System closed, management had to add units to the next month?s reimbursement request. Effects: Inaccurate reports result in the County having to pay back funds and reports not submitted timely results in the County?s funding being delayed. Recommendation: We recommend that the County implements a review control over the monthly and year to date reports to ensure the reports are accurate and submitted within ten days of month end. Auditee?s Response: We concur with the findings and are currently implementing controls to ensure monthly and year to date reports are submitted timely, display accurate meal counts and are appropriately reviewed prior to submission.
2022-001 Significant Deficiency over Cash Management, Reporting and Special Tests and Provisions Information on the federal program: Aging Cluster, Assistance Listing Number 93.044, 93.045 and 93.053, U.S. Department of Health and Human Services, passed through the Triangle J Council of Governments. Criteria: Per the North Carolina Aging cluster Compliance Supplement, monthly reimbursement to the provider can be verified through the provider summary reimbursement report (ZGA-370-A) and year-to-date reimbursements can be determined through the year- to-date provider summary reimbursement report (ZGA-370-A-YTD). The reports are to include unit and non-unit services which should agree to the Units of Service Report (ZGA-542) or Non-Unit Service Verification Report (ZGA-544). All reports must be submitted within ten days following the end of the month. Condition: We noted three out of four monthly ZGA-370-A reimbursement requests and the year-to-date ZGA-370- A-YTD were not submitted within ten days after month end. For the four monthly ZGA-370-A reimbursement requests selected, no reimbursement request selected agreed to the month?s ZGA-542 or ZGA-544 report and no reimbursement request selected was reviewed by Aging management. We were able to determine that the year-to date ZGA-370-A-YTD did agree to the cumulative units and non-units on the ZGA-542 and ZGA-544. However, the ZGA-37-A-YTD report was not reviewed by Aging management. Context/Cause: We sampled four monthly ZGA-370-A reimbursement requests and the year-to-date ZGA-370-AYTD and noted above conditions in the reports. The untimely submission of the monthly ZGA-370-A reimbursement requests caused the request not to agree to the ZGA-542 or ZGA-544 reports because once the reimbursement request in the Aging Resource Management System closed, management had to add units to the next month?s reimbursement request. Effects: Inaccurate reports result in the County having to pay back funds and reports not submitted timely results in the County?s funding being delayed. Recommendation: We recommend that the County implements a review control over the monthly and year to date reports to ensure the reports are accurate and submitted within ten days of month end. Auditee?s Response: We concur with the findings and are currently implementing controls to ensure monthly and year to date reports are submitted timely, display accurate meal counts and are appropriately reviewed prior to submission.