U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Low-Income Home Energy Assistance Program Federal Assistance Listing Number: 93.568 Material Weakness - Eligibility Finding 2022-002 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: While the County noted reviews had taken place, the County does not have a formal policy for supervisor reviews of eligibility determinations related to this program. Further, the County did not retain copies of all reviews that were completed during the year. Context: We tested a sample of 60 approved applications out of over 5,700 total applications approved during the year, in which it was noted the County did not have a formalized process for documenting their review of eligibility determinations. Effect: The County could have provided funding to ineligible recipients or amounts that exceeded the allowable limits which resulted in questioned costs. Questioned Costs: None. Cause: There is no formal policy or checklist to document the review process in place. Recommendation: We recommend the County develop a formal checklist that is specific to what is being reviewed for each approved application, including but not limited to reviewing income support documentation and the income limit calculation, and ensure it is being completed prior to disbursing funds to the applicant. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Low-Income Home Energy Assistance Program Federal Assistance Listing Number: 93.568 Material Weakness - Eligibility Finding 2022-002 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: While the County noted reviews had taken place, the County does not have a formal policy for supervisor reviews of eligibility determinations related to this program. Further, the County did not retain copies of all reviews that were completed during the year. Context: We tested a sample of 60 approved applications out of over 5,700 total applications approved during the year, in which it was noted the County did not have a formalized process for documenting their review of eligibility determinations. Effect: The County could have provided funding to ineligible recipients or amounts that exceeded the allowable limits which resulted in questioned costs. Questioned Costs: None. Cause: There is no formal policy or checklist to document the review process in place. Recommendation: We recommend the County develop a formal checklist that is specific to what is being reviewed for each approved application, including but not limited to reviewing income support documentation and the income limit calculation, and ensure it is being completed prior to disbursing funds to the applicant. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Low-Income Home Energy Assistance Program Federal Assistance Listing Number: 93.568 Material Weakness - Eligibility Finding 2022-002 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: While the County noted reviews had taken place, the County does not have a formal policy for supervisor reviews of eligibility determinations related to this program. Further, the County did not retain copies of all reviews that were completed during the year. Context: We tested a sample of 60 approved applications out of over 5,700 total applications approved during the year, in which it was noted the County did not have a formalized process for documenting their review of eligibility determinations. Effect: The County could have provided funding to ineligible recipients or amounts that exceeded the allowable limits which resulted in questioned costs. Questioned Costs: None. Cause: There is no formal policy or checklist to document the review process in place. Recommendation: We recommend the County develop a formal checklist that is specific to what is being reviewed for each approved application, including but not limited to reviewing income support documentation and the income limit calculation, and ensure it is being completed prior to disbursing funds to the applicant. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Low-Income Home Energy Assistance Program Federal Assistance Listing Number: 93.568 Material Weakness - Eligibility Finding 2022-002 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: While the County noted reviews had taken place, the County does not have a formal policy for supervisor reviews of eligibility determinations related to this program. Further, the County did not retain copies of all reviews that were completed during the year. Context: We tested a sample of 60 approved applications out of over 5,700 total applications approved during the year, in which it was noted the County did not have a formalized process for documenting their review of eligibility determinations. Effect: The County could have provided funding to ineligible recipients or amounts that exceeded the allowable limits which resulted in questioned costs. Questioned Costs: None. Cause: There is no formal policy or checklist to document the review process in place. Recommendation: We recommend the County develop a formal checklist that is specific to what is being reviewed for each approved application, including but not limited to reviewing income support documentation and the income limit calculation, and ensure it is being completed prior to disbursing funds to the applicant. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Significant Deficiency ? Eligibility Finding 2022-003 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The County did not follow up with individuals after reviews were complete in accordance with its policies on a consistent basis. Context: There were 14 instances out of 60 program participants tested in which the County did not remediate the errors identified timely. Effect: The caseworkers that had errors identified in their eligibility determinations were not notified timely of the issues which could result in on going error. Cause: The County has a policy in place but does not have a way to ensure the policy is being enforced. Recommendation: We recommend that the County assign individuals to ensure all reviews are taking place timely in accordance with its policy including timely follow up with case workers once the review is complete. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Significant Deficiency ? Eligibility Finding 2022-003 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The County did not follow up with individuals after reviews were complete in accordance with its policies on a consistent basis. Context: There were 14 instances out of 60 program participants tested in which the County did not remediate the errors identified timely. Effect: The caseworkers that had errors identified in their eligibility determinations were not notified timely of the issues which could result in on going error. Cause: The County has a policy in place but does not have a way to ensure the policy is being enforced. Recommendation: We recommend that the County assign individuals to ensure all reviews are taking place timely in accordance with its policy including timely follow up with case workers once the review is complete. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Significant Deficiency ? Eligibility Finding 2022-003 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The County did not follow up with individuals after reviews were complete in accordance with its policies on a consistent basis. Context: There were 14 instances out of 60 program participants tested in which the County did not remediate the errors identified timely. Effect: The caseworkers that had errors identified in their eligibility determinations were not notified timely of the issues which could result in on going error. Cause: The County has a policy in place but does not have a way to ensure the policy is being enforced. Recommendation: We recommend that the County assign individuals to ensure all reviews are taking place timely in accordance with its policy including timely follow up with case workers once the review is complete. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Significant Deficiency ? Eligibility Finding 2022-003 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The County did not follow up with individuals after reviews were complete in accordance with its policies on a consistent basis. Context: There were 14 instances out of 60 program participants tested in which the County did not remediate the errors identified timely. Effect: The caseworkers that had errors identified in their eligibility determinations were not notified timely of the issues which could result in on going error. Cause: The County has a policy in place but does not have a way to ensure the policy is being enforced. Recommendation: We recommend that the County assign individuals to ensure all reviews are taking place timely in accordance with its policy including timely follow up with case workers once the review is complete. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Significant Deficiency ? Eligibility Finding 2022-003 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The County did not follow up with individuals after reviews were complete in accordance with its policies on a consistent basis. Context: There were 14 instances out of 60 program participants tested in which the County did not remediate the errors identified timely. Effect: The caseworkers that had errors identified in their eligibility determinations were not notified timely of the issues which could result in on going error. Cause: The County has a policy in place but does not have a way to ensure the policy is being enforced. Recommendation: We recommend that the County assign individuals to ensure all reviews are taking place timely in accordance with its policy including timely follow up with case workers once the review is complete. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Significant Deficiency ? Eligibility Finding 2022-003 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The County did not follow up with individuals after reviews were complete in accordance with its policies on a consistent basis. Context: There were 14 instances out of 60 program participants tested in which the County did not remediate the errors identified timely. Effect: The caseworkers that had errors identified in their eligibility determinations were not notified timely of the issues which could result in on going error. Cause: The County has a policy in place but does not have a way to ensure the policy is being enforced. Recommendation: We recommend that the County assign individuals to ensure all reviews are taking place timely in accordance with its policy including timely follow up with case workers once the review is complete. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Treasury Federal Program Name: Emergency Rental Assistance Program Assistance Listing Number 21.023 Significant Deficiency and Non-Material Non-Compliance - Reporting Finding 2022-004 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: While the County noted it has a review process in place for submitted reports, there was no evidence that the review took place. Additionally, copies of certain reports submitted were not retained. Context: We tested nine reports out of thirty-eight submitted during the year and found all nine did not have evidence that a review took place prior to submission and the date it was submitted. Additionally, copies of four out of the nine reports had not been retained on file. Effect: We could not determine if the County was compliant with certain reporting requirements or that reports were reviewed and submitted timely. Cause: The County did not retain all reports submitted through the Treasury or State website including proof of review and date of submission. Recommendation: We recommend the County save a copy of all reports, along with evidence of all supporting documentation to the County?s records and including who prepared and reviewed the report prior to submission. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Treasury Federal Program Name: Emergency Rental Assistance Program Assistance Listing Number 21.023 Significant Deficiency and Non-Material Non-Compliance - Reporting Finding 2022-004 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: While the County noted it has a review process in place for submitted reports, there was no evidence that the review took place. Additionally, copies of certain reports submitted were not retained. Context: We tested nine reports out of thirty-eight submitted during the year and found all nine did not have evidence that a review took place prior to submission and the date it was submitted. Additionally, copies of four out of the nine reports had not been retained on file. Effect: We could not determine if the County was compliant with certain reporting requirements or that reports were reviewed and submitted timely. Cause: The County did not retain all reports submitted through the Treasury or State website including proof of review and date of submission. Recommendation: We recommend the County save a copy of all reports, along with evidence of all supporting documentation to the County?s records and including who prepared and reviewed the report prior to submission. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Treasury Federal Program Name: Emergency Rental Assistance Program Assistance Listing Number 21.023 Significant Deficiency and Non-Material Non-Compliance - Reporting Finding 2022-004 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: While the County noted it has a review process in place for submitted reports, there was no evidence that the review took place. Additionally, copies of certain reports submitted were not retained. Context: We tested nine reports out of thirty-eight submitted during the year and found all nine did not have evidence that a review took place prior to submission and the date it was submitted. Additionally, copies of four out of the nine reports had not been retained on file. Effect: We could not determine if the County was compliant with certain reporting requirements or that reports were reviewed and submitted timely. Cause: The County did not retain all reports submitted through the Treasury or State website including proof of review and date of submission. Recommendation: We recommend the County save a copy of all reports, along with evidence of all supporting documentation to the County?s records and including who prepared and reviewed the report prior to submission. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Health and Human Services Federal Program Name: Foster Care and Adoption Assistance Assistance Listing Number 93.658; 93.659 Non-Material Non-Compliance - Eligibility Finding 2022-005 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: We were not able to obtain one of the family service agreements required to be completed during the year under audit due to turnover and the County not having a formalized policy in place. Context: There was one instance out of 25 program participants tested where the family service agreement could not be provided for the period under audit. The County was able to provide a family service agreement completed for the period prior and subsequent to the period under audit. Effect: The County was not in compliance with forms that are required to be completed each year that a child is in the Foster Care system. Cause: The County did not have a process in place ensure the form is completed timely and kept on file when turnover occurs. Recommendation: We recommend the County implement a process to ensure the Family Services Agreement is completed timely and retained on file. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Health and Human Services Federal Program Name: Foster Care and Adoption Assistance Assistance Listing Number 93.658; 93.659 Non-Material Non-Compliance - Eligibility Finding 2022-005 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: We were not able to obtain one of the family service agreements required to be completed during the year under audit due to turnover and the County not having a formalized policy in place. Context: There was one instance out of 25 program participants tested where the family service agreement could not be provided for the period under audit. The County was able to provide a family service agreement completed for the period prior and subsequent to the period under audit. Effect: The County was not in compliance with forms that are required to be completed each year that a child is in the Foster Care system. Cause: The County did not have a process in place ensure the form is completed timely and kept on file when turnover occurs. Recommendation: We recommend the County implement a process to ensure the Family Services Agreement is completed timely and retained on file. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Health and Human Services Federal Program Name: Foster Care and Adoption Assistance Assistance Listing Number 93.658; 93.659 Non-Material Non-Compliance - Eligibility Finding 2022-005 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: We were not able to obtain one of the family service agreements required to be completed during the year under audit due to turnover and the County not having a formalized policy in place. Context: There was one instance out of 25 program participants tested where the family service agreement could not be provided for the period under audit. The County was able to provide a family service agreement completed for the period prior and subsequent to the period under audit. Effect: The County was not in compliance with forms that are required to be completed each year that a child is in the Foster Care system. Cause: The County did not have a process in place ensure the form is completed timely and kept on file when turnover occurs. Recommendation: We recommend the County implement a process to ensure the Family Services Agreement is completed timely and retained on file. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Health and Human Services Federal Program Name: Foster Care and Adoption Assistance Assistance Listing Number 93.658; 93.659 Non-Material Non-Compliance - Eligibility Finding 2022-005 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: We were not able to obtain one of the family service agreements required to be completed during the year under audit due to turnover and the County not having a formalized policy in place. Context: There was one instance out of 25 program participants tested where the family service agreement could not be provided for the period under audit. The County was able to provide a family service agreement completed for the period prior and subsequent to the period under audit. Effect: The County was not in compliance with forms that are required to be completed each year that a child is in the Foster Care system. Cause: The County did not have a process in place ensure the form is completed timely and kept on file when turnover occurs. Recommendation: We recommend the County implement a process to ensure the Family Services Agreement is completed timely and retained on file. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Health and Human Services Federal Program Name: Foster Care and Adoption Assistance Assistance Listing Number 93.658; 93.659 Non-Material Non-Compliance - Eligibility Finding 2022-005 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: We were not able to obtain one of the family service agreements required to be completed during the year under audit due to turnover and the County not having a formalized policy in place. Context: There was one instance out of 25 program participants tested where the family service agreement could not be provided for the period under audit. The County was able to provide a family service agreement completed for the period prior and subsequent to the period under audit. Effect: The County was not in compliance with forms that are required to be completed each year that a child is in the Foster Care system. Cause: The County did not have a process in place ensure the form is completed timely and kept on file when turnover occurs. Recommendation: We recommend the County implement a process to ensure the Family Services Agreement is completed timely and retained on file. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Health and Human Services Federal Program Name: Foster Care and Adoption Assistance Assistance Listing Number 93.658; 93.659 Non-Material Non-Compliance - Eligibility Finding 2022-005 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: We were not able to obtain one of the family service agreements required to be completed during the year under audit due to turnover and the County not having a formalized policy in place. Context: There was one instance out of 25 program participants tested where the family service agreement could not be provided for the period under audit. The County was able to provide a family service agreement completed for the period prior and subsequent to the period under audit. Effect: The County was not in compliance with forms that are required to be completed each year that a child is in the Foster Care system. Cause: The County did not have a process in place ensure the form is completed timely and kept on file when turnover occurs. Recommendation: We recommend the County implement a process to ensure the Family Services Agreement is completed timely and retained on file. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Low-Income Home Energy Assistance Program Federal Assistance Listing Number: 93.568 Material Weakness - Eligibility Finding 2022-002 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: While the County noted reviews had taken place, the County does not have a formal policy for supervisor reviews of eligibility determinations related to this program. Further, the County did not retain copies of all reviews that were completed during the year. Context: We tested a sample of 60 approved applications out of over 5,700 total applications approved during the year, in which it was noted the County did not have a formalized process for documenting their review of eligibility determinations. Effect: The County could have provided funding to ineligible recipients or amounts that exceeded the allowable limits which resulted in questioned costs. Questioned Costs: None. Cause: There is no formal policy or checklist to document the review process in place. Recommendation: We recommend the County develop a formal checklist that is specific to what is being reviewed for each approved application, including but not limited to reviewing income support documentation and the income limit calculation, and ensure it is being completed prior to disbursing funds to the applicant. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Low-Income Home Energy Assistance Program Federal Assistance Listing Number: 93.568 Material Weakness - Eligibility Finding 2022-002 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: While the County noted reviews had taken place, the County does not have a formal policy for supervisor reviews of eligibility determinations related to this program. Further, the County did not retain copies of all reviews that were completed during the year. Context: We tested a sample of 60 approved applications out of over 5,700 total applications approved during the year, in which it was noted the County did not have a formalized process for documenting their review of eligibility determinations. Effect: The County could have provided funding to ineligible recipients or amounts that exceeded the allowable limits which resulted in questioned costs. Questioned Costs: None. Cause: There is no formal policy or checklist to document the review process in place. Recommendation: We recommend the County develop a formal checklist that is specific to what is being reviewed for each approved application, including but not limited to reviewing income support documentation and the income limit calculation, and ensure it is being completed prior to disbursing funds to the applicant. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Low-Income Home Energy Assistance Program Federal Assistance Listing Number: 93.568 Material Weakness - Eligibility Finding 2022-002 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: While the County noted reviews had taken place, the County does not have a formal policy for supervisor reviews of eligibility determinations related to this program. Further, the County did not retain copies of all reviews that were completed during the year. Context: We tested a sample of 60 approved applications out of over 5,700 total applications approved during the year, in which it was noted the County did not have a formalized process for documenting their review of eligibility determinations. Effect: The County could have provided funding to ineligible recipients or amounts that exceeded the allowable limits which resulted in questioned costs. Questioned Costs: None. Cause: There is no formal policy or checklist to document the review process in place. Recommendation: We recommend the County develop a formal checklist that is specific to what is being reviewed for each approved application, including but not limited to reviewing income support documentation and the income limit calculation, and ensure it is being completed prior to disbursing funds to the applicant. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Low-Income Home Energy Assistance Program Federal Assistance Listing Number: 93.568 Material Weakness - Eligibility Finding 2022-002 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: While the County noted reviews had taken place, the County does not have a formal policy for supervisor reviews of eligibility determinations related to this program. Further, the County did not retain copies of all reviews that were completed during the year. Context: We tested a sample of 60 approved applications out of over 5,700 total applications approved during the year, in which it was noted the County did not have a formalized process for documenting their review of eligibility determinations. Effect: The County could have provided funding to ineligible recipients or amounts that exceeded the allowable limits which resulted in questioned costs. Questioned Costs: None. Cause: There is no formal policy or checklist to document the review process in place. Recommendation: We recommend the County develop a formal checklist that is specific to what is being reviewed for each approved application, including but not limited to reviewing income support documentation and the income limit calculation, and ensure it is being completed prior to disbursing funds to the applicant. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Significant Deficiency ? Eligibility Finding 2022-003 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The County did not follow up with individuals after reviews were complete in accordance with its policies on a consistent basis. Context: There were 14 instances out of 60 program participants tested in which the County did not remediate the errors identified timely. Effect: The caseworkers that had errors identified in their eligibility determinations were not notified timely of the issues which could result in on going error. Cause: The County has a policy in place but does not have a way to ensure the policy is being enforced. Recommendation: We recommend that the County assign individuals to ensure all reviews are taking place timely in accordance with its policy including timely follow up with case workers once the review is complete. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Significant Deficiency ? Eligibility Finding 2022-003 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The County did not follow up with individuals after reviews were complete in accordance with its policies on a consistent basis. Context: There were 14 instances out of 60 program participants tested in which the County did not remediate the errors identified timely. Effect: The caseworkers that had errors identified in their eligibility determinations were not notified timely of the issues which could result in on going error. Cause: The County has a policy in place but does not have a way to ensure the policy is being enforced. Recommendation: We recommend that the County assign individuals to ensure all reviews are taking place timely in accordance with its policy including timely follow up with case workers once the review is complete. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Significant Deficiency ? Eligibility Finding 2022-003 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The County did not follow up with individuals after reviews were complete in accordance with its policies on a consistent basis. Context: There were 14 instances out of 60 program participants tested in which the County did not remediate the errors identified timely. Effect: The caseworkers that had errors identified in their eligibility determinations were not notified timely of the issues which could result in on going error. Cause: The County has a policy in place but does not have a way to ensure the policy is being enforced. Recommendation: We recommend that the County assign individuals to ensure all reviews are taking place timely in accordance with its policy including timely follow up with case workers once the review is complete. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Significant Deficiency ? Eligibility Finding 2022-003 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The County did not follow up with individuals after reviews were complete in accordance with its policies on a consistent basis. Context: There were 14 instances out of 60 program participants tested in which the County did not remediate the errors identified timely. Effect: The caseworkers that had errors identified in their eligibility determinations were not notified timely of the issues which could result in on going error. Cause: The County has a policy in place but does not have a way to ensure the policy is being enforced. Recommendation: We recommend that the County assign individuals to ensure all reviews are taking place timely in accordance with its policy including timely follow up with case workers once the review is complete. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Significant Deficiency ? Eligibility Finding 2022-003 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The County did not follow up with individuals after reviews were complete in accordance with its policies on a consistent basis. Context: There were 14 instances out of 60 program participants tested in which the County did not remediate the errors identified timely. Effect: The caseworkers that had errors identified in their eligibility determinations were not notified timely of the issues which could result in on going error. Cause: The County has a policy in place but does not have a way to ensure the policy is being enforced. Recommendation: We recommend that the County assign individuals to ensure all reviews are taking place timely in accordance with its policy including timely follow up with case workers once the review is complete. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Significant Deficiency ? Eligibility Finding 2022-003 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The County did not follow up with individuals after reviews were complete in accordance with its policies on a consistent basis. Context: There were 14 instances out of 60 program participants tested in which the County did not remediate the errors identified timely. Effect: The caseworkers that had errors identified in their eligibility determinations were not notified timely of the issues which could result in on going error. Cause: The County has a policy in place but does not have a way to ensure the policy is being enforced. Recommendation: We recommend that the County assign individuals to ensure all reviews are taking place timely in accordance with its policy including timely follow up with case workers once the review is complete. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Treasury Federal Program Name: Emergency Rental Assistance Program Assistance Listing Number 21.023 Significant Deficiency and Non-Material Non-Compliance - Reporting Finding 2022-004 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: While the County noted it has a review process in place for submitted reports, there was no evidence that the review took place. Additionally, copies of certain reports submitted were not retained. Context: We tested nine reports out of thirty-eight submitted during the year and found all nine did not have evidence that a review took place prior to submission and the date it was submitted. Additionally, copies of four out of the nine reports had not been retained on file. Effect: We could not determine if the County was compliant with certain reporting requirements or that reports were reviewed and submitted timely. Cause: The County did not retain all reports submitted through the Treasury or State website including proof of review and date of submission. Recommendation: We recommend the County save a copy of all reports, along with evidence of all supporting documentation to the County?s records and including who prepared and reviewed the report prior to submission. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Treasury Federal Program Name: Emergency Rental Assistance Program Assistance Listing Number 21.023 Significant Deficiency and Non-Material Non-Compliance - Reporting Finding 2022-004 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: While the County noted it has a review process in place for submitted reports, there was no evidence that the review took place. Additionally, copies of certain reports submitted were not retained. Context: We tested nine reports out of thirty-eight submitted during the year and found all nine did not have evidence that a review took place prior to submission and the date it was submitted. Additionally, copies of four out of the nine reports had not been retained on file. Effect: We could not determine if the County was compliant with certain reporting requirements or that reports were reviewed and submitted timely. Cause: The County did not retain all reports submitted through the Treasury or State website including proof of review and date of submission. Recommendation: We recommend the County save a copy of all reports, along with evidence of all supporting documentation to the County?s records and including who prepared and reviewed the report prior to submission. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Treasury Federal Program Name: Emergency Rental Assistance Program Assistance Listing Number 21.023 Significant Deficiency and Non-Material Non-Compliance - Reporting Finding 2022-004 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: While the County noted it has a review process in place for submitted reports, there was no evidence that the review took place. Additionally, copies of certain reports submitted were not retained. Context: We tested nine reports out of thirty-eight submitted during the year and found all nine did not have evidence that a review took place prior to submission and the date it was submitted. Additionally, copies of four out of the nine reports had not been retained on file. Effect: We could not determine if the County was compliant with certain reporting requirements or that reports were reviewed and submitted timely. Cause: The County did not retain all reports submitted through the Treasury or State website including proof of review and date of submission. Recommendation: We recommend the County save a copy of all reports, along with evidence of all supporting documentation to the County?s records and including who prepared and reviewed the report prior to submission. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Health and Human Services Federal Program Name: Foster Care and Adoption Assistance Assistance Listing Number 93.658; 93.659 Non-Material Non-Compliance - Eligibility Finding 2022-005 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: We were not able to obtain one of the family service agreements required to be completed during the year under audit due to turnover and the County not having a formalized policy in place. Context: There was one instance out of 25 program participants tested where the family service agreement could not be provided for the period under audit. The County was able to provide a family service agreement completed for the period prior and subsequent to the period under audit. Effect: The County was not in compliance with forms that are required to be completed each year that a child is in the Foster Care system. Cause: The County did not have a process in place ensure the form is completed timely and kept on file when turnover occurs. Recommendation: We recommend the County implement a process to ensure the Family Services Agreement is completed timely and retained on file. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Health and Human Services Federal Program Name: Foster Care and Adoption Assistance Assistance Listing Number 93.658; 93.659 Non-Material Non-Compliance - Eligibility Finding 2022-005 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: We were not able to obtain one of the family service agreements required to be completed during the year under audit due to turnover and the County not having a formalized policy in place. Context: There was one instance out of 25 program participants tested where the family service agreement could not be provided for the period under audit. The County was able to provide a family service agreement completed for the period prior and subsequent to the period under audit. Effect: The County was not in compliance with forms that are required to be completed each year that a child is in the Foster Care system. Cause: The County did not have a process in place ensure the form is completed timely and kept on file when turnover occurs. Recommendation: We recommend the County implement a process to ensure the Family Services Agreement is completed timely and retained on file. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Health and Human Services Federal Program Name: Foster Care and Adoption Assistance Assistance Listing Number 93.658; 93.659 Non-Material Non-Compliance - Eligibility Finding 2022-005 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: We were not able to obtain one of the family service agreements required to be completed during the year under audit due to turnover and the County not having a formalized policy in place. Context: There was one instance out of 25 program participants tested where the family service agreement could not be provided for the period under audit. The County was able to provide a family service agreement completed for the period prior and subsequent to the period under audit. Effect: The County was not in compliance with forms that are required to be completed each year that a child is in the Foster Care system. Cause: The County did not have a process in place ensure the form is completed timely and kept on file when turnover occurs. Recommendation: We recommend the County implement a process to ensure the Family Services Agreement is completed timely and retained on file. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Health and Human Services Federal Program Name: Foster Care and Adoption Assistance Assistance Listing Number 93.658; 93.659 Non-Material Non-Compliance - Eligibility Finding 2022-005 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: We were not able to obtain one of the family service agreements required to be completed during the year under audit due to turnover and the County not having a formalized policy in place. Context: There was one instance out of 25 program participants tested where the family service agreement could not be provided for the period under audit. The County was able to provide a family service agreement completed for the period prior and subsequent to the period under audit. Effect: The County was not in compliance with forms that are required to be completed each year that a child is in the Foster Care system. Cause: The County did not have a process in place ensure the form is completed timely and kept on file when turnover occurs. Recommendation: We recommend the County implement a process to ensure the Family Services Agreement is completed timely and retained on file. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Health and Human Services Federal Program Name: Foster Care and Adoption Assistance Assistance Listing Number 93.658; 93.659 Non-Material Non-Compliance - Eligibility Finding 2022-005 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: We were not able to obtain one of the family service agreements required to be completed during the year under audit due to turnover and the County not having a formalized policy in place. Context: There was one instance out of 25 program participants tested where the family service agreement could not be provided for the period under audit. The County was able to provide a family service agreement completed for the period prior and subsequent to the period under audit. Effect: The County was not in compliance with forms that are required to be completed each year that a child is in the Foster Care system. Cause: The County did not have a process in place ensure the form is completed timely and kept on file when turnover occurs. Recommendation: We recommend the County implement a process to ensure the Family Services Agreement is completed timely and retained on file. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Health and Human Services Federal Program Name: Foster Care and Adoption Assistance Assistance Listing Number 93.658; 93.659 Non-Material Non-Compliance - Eligibility Finding 2022-005 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: We were not able to obtain one of the family service agreements required to be completed during the year under audit due to turnover and the County not having a formalized policy in place. Context: There was one instance out of 25 program participants tested where the family service agreement could not be provided for the period under audit. The County was able to provide a family service agreement completed for the period prior and subsequent to the period under audit. Effect: The County was not in compliance with forms that are required to be completed each year that a child is in the Foster Care system. Cause: The County did not have a process in place ensure the form is completed timely and kept on file when turnover occurs. Recommendation: We recommend the County implement a process to ensure the Family Services Agreement is completed timely and retained on file. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.