FAC Explorer

Audit 378698

FY End
2025-06-30
Total Expended
$54.62M
Findings
6
Programs
53
Organization: Buncombe County, Nc (NC)
Year: 2025 Accepted: 2026-01-02
Auditor: MAULDIN & JENKINS PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1167571 2025-002 Material Weakness Yes AB
1167572 2025-002 Material Weakness Yes AB
1167573 2025-002 Material Weakness Yes AB
1167574 2025-002 Material Weakness Yes AB
1167575 2025-002 Material Weakness Yes AB
1167576 2025-002 Material Weakness Yes AB

Programs

ALN Program Spent Major Findings
93.563 CHILD SUPPORT SERVICES $1.58M Yes 0
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $1.32M Yes 0
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $1.32M Yes 0
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $875,147 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $628,486 Yes 0
10.923 EMERGENCY WATERSHED PROTECTION PROGRAM $606,450 Yes 0
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $481,415 Yes 0
20.507 FEDERAL TRANSIT FORMULA GRANTS $457,501 Yes 0
16.045 COMMUNITY-BASED VIOLENCE INTERVENTION AND PREVENTION INITIATIVE $424,099 Yes 0
93.659 ADOPTION ASSISTANCE $307,894 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $305,459 Yes 1
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $282,615 Yes 0
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $254,321 Yes 0
66.034 SURVEYS, STUDIES, RESEARCH, INVESTIGATIONS, DEMONSTRATIONS, AND SPECIAL PURPOSE ACTIVITIES RELATING TO THE CLEAN AIR ACT $240,086 Yes 0
16.585 TREATMENT COURT DISCRETIONARY GRANT PROGRAM $226,191 Yes 0
66.001 AIR POLLUTION CONTROL PROGRAM SUPPORT $222,974 Yes 0
93.870 MATERNAL, INFANT AND EARLY CHILDHOOD HOME VISITING GRANT $214,597 Yes 0
93.658 FOSTER CARE TITLE IV-E $194,613 Yes 1
16.590 GRANTS TO ENCOURAGE ARREST POLICIES AND ENFORCEMENT OF PROTECTION ORDERS PROGRAM $174,271 Yes 0
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $164,976 Yes 0
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $140,670 Yes 0
93.898 CANCER PREVENTION AND CONTROL PROGRAMS FOR STATE, TERRITORIAL AND TRIBAL ORGANIZATIONS $128,050 Yes 0
81.128 ENERGY EFFICIENCY AND CONSERVATION BLOCK GRANT PROGRAM (EECBG) $127,000 Yes 0
97.047 BRIC: BUILDING RESILIENT INFRASTRUCTURE AND COMMUNITIES $113,351 Yes 0
93.217 FAMILY PLANNING SERVICES $106,364 Yes 0
93.436 WELL-INTEGRATED SCREENING AND EVALUATION FOR WOMEN ACROSS THE NATION (WISEWOMAN) $87,835 Yes 0
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $78,892 Yes 0
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $78,575 Yes 0
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $77,910 Yes 0
16.922 EQUITABLE SHARING PROGRAM $68,980 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $62,500 Yes 0
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $58,158 Yes 0
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $50,765 Yes 0
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $48,771 Yes 0
20.513 ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES $45,441 Yes 0
93.667 SOCIAL SERVICES BLOCK GRANT $44,828 Yes 0
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $35,360 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $35,044 Yes 0
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $31,086 Yes 0
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $30,189 Yes 0
93.940 HIV PREVENTION ACTIVITIES HEALTH DEPARTMENT BASED $28,000 Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $27,155 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $21,952 Yes 0
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $13,708 Yes 0
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $13,349 Yes 0
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $9,427 Yes 0
93.788 OPIOID STR $9,413 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $8,200 Yes 0
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $5,434 Yes 0
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $4,367 Yes 0
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $3,213 Yes 0
93.977 SEXUALLY TRANSMITTED DISEASES (STD) PREVENTION AND CONTROL GRANTS $100 Yes 0
93.116 PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS $50 Yes 0

Contacts

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

Notes to SEFA

The accompanying schedule of expenditures of federal and State awards (SEFSA) includes the federal and State grant activity of Buncombe County under the programs of the federal government and the State of North Carolina for the year ended June 30, 2025 The information in this SEFSA is presented in accordance with the requirements of Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and the State Single Audit Implementation Act. Because the Schedule presents only a selected portion of the operations of Buncombe County, it is not intended to and does not present the financial position, changes in net position or cash flows of Buncombe County.
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.
The following are clustered by the NC Department of Health and Human Services and are treated separately for state audit requirement purposes: Foster Care and Adoption
The County has elected not to use the de minimis indirect cost rate as allowed under the Uniform Guidance.
The NC Department of Justice does not consider Opioid Settlement Funds either Federal or State Financial assistance since they are from a settlement with private major drug companies. Since these funds are subject to the State Single Audit Implementation Act, they are reported as "Other Financial Assistance" on the SEFSA, and considered State Awards for State single audit requirements.
Buncombe County had the following loan balances outstanding at June 30, 2025 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, 2025 consist of: Program Title Listing No. Number Outstanding Statewide Cashflow Loan Program n/a DST-1 14,024,620
After a presidentially declared disaster, FEMA provides Disaster Grants – Public Assistance to reimburse eligible costs associated with the repair, replacement or restoration of disaster-damaged facilities. Due to the long-term nature of these grants, nonfederal entities must record expenditures on the SEFSA for 97.036 when (1) FEMA has approved the nonfederal entities PW (project worksheet), and (2) the nonfederal entity has incurred the eligible expenditures. Only when both requirements are met will the expenditure appear on the SEFSA. For this reason, some eligible expenditures may appear on the entity’s SEFSA in fiscal years subsequent to the date they were incurred.

Finding Details

Finding 2025-002
2025-002 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles Information on the Federal Program: Medical Assistance Program (Medicaid Cluster), Assistance Listing Number 93.778, Foster Care – Title IV-E, Assistance Listing Number 93.658, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Services Criteria: Per the NCDHHS policy manual, salaries, wages, and fringe benefits of Department of Social Service employees hired under the state merit system are allowable. Salaries shall be allocated to programs by time distribution methods and supported by payroll and attendance records for individuals. Condition: Employee’s time is tracked through the use of day sheets in which employees track their time by service code in 5-minute increments. Day sheets are used to complete weekly timesheets which are approved by supervisors. We noted one out of forty day sheets selected for Medicaid had more program minutes than what was reported on the employee’s approved time sheet. Additionally, we noted two out of forty day sheets selected for Foster Care – Title IV-E had more program minutes than what was reported on the employee’s approved time sheet. Context/Cause: As the day sheets included more program time than was included on the employee’s approved timesheet, the time spent on this program was understated during the 1571 monthly reimbursement request to the State. Effects: Inaccurate reporting of time coded to programs affects the total federal and state reimbursement for the program. Recommendation: We recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the day sheets. Auditee’s Response: We concur with the finding and are currently implementing controls to address the issues identified by the auditor.