Audit 39645

FY End
2022-06-30
Total Expended
$13.71M
Findings
6
Programs
41
Organization: Bladen County (NC)
Year: 2022 Accepted: 2023-05-17

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
44648 2022-004 Significant Deficiency - E
44649 2022-003 Significant Deficiency Yes E
44650 2022-002 Material Weakness Yes E
621090 2022-004 Significant Deficiency - E
621091 2022-003 Significant Deficiency Yes E
621092 2022-002 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $5.61M Yes 0
93.778 Medical Assistance Program $1.33M Yes 2
10.766 Community Facilities Loans and Grants $1.25M Yes 0
93.568 Low-Income Home Energy Assistance $1.09M Yes 1
93.563 Child Support Enforcement $730,179 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $681,739 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $593,203 - 0
93.667 Social Services Block Grant $375,377 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $202,688 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $128,751 - 0
93.658 Foster Care_title IV-E $126,996 - 0
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $119,079 - 0
97.039 Hazard Mitigation Grant $118,267 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $103,369 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $99,971 - 0
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $90,225 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $86,432 - 0
93.268 Immunization Cooperative Agreements $62,637 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $49,940 - 0
97.042 Emergency Management Performance Grants $49,469 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $46,397 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $46,005 - 0
21.019 Coronavirus Relief Fund $45,092 - 0
93.217 Family Planning_services $38,632 - 0
93.994 Maternal and Child Health Services Block Grant to the States $38,263 - 0
93.069 Public Health Emergency Preparedness $35,582 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $35,551 - 0
14.239 Home Investment Partnerships Program $33,800 - 0
93.658 Foster Care $30,959 - 0
93.991 Preventive Health and Health Services Block Grant $30,607 - 0
93.767 Children's Health Insurance Program $20,595 - 0
93.556 Promoting Safe and Stable Families $20,536 - 0
93.053 Nutrition Services Incentive Program $15,430 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $13,907 - 0
93.071 Medicare Enrollment Assistance Program $7,480 - 0
93.558 Temporary Assistance for Needy Families $7,094 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $4,614 - 0
93.659 Adoption Assistance $201 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $102 - 0
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $100 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $50 - 0

Contacts

Name Title Type
TLCTJWDJH1H9 Lisa Coleman Auditee
9108626723 Bryon Scott Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal and State awards (SEFSA) includes the federal and State grant activity of the Bladen County under the programs of the federal government and the State of North Carolina for the year ended June 30, 2022. The information in this SEFSA is presented in accordance with the requirements of Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and the State Single Audit Implementation Act. Because the Schedule presents only a selected portion of the operations of Bladen County, it is not intended to and does not present the financial position, changes in net position or cash flows of Bladen 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Criteria: Low Income Energy Assistance Program case records should contain documentation that verifications were done to verify information submitted by applicants and these items will agree to reports in the NC FAST system. In this process, the countable resources identified by applicants should be calculated correctly and agreed back to the amounts in the NC FAST system. Any items discovered in the verification process that do not agree between the application and the online verification documents should be considered countable or non-countable resources and explained within the documentation. Condition: Technical errors consisted of three instances of failure to document differences in income reported on the application and income reported through online verification. Questioned Costs: There was no affect to eligibility and there were no questioned costs related to those errors. Context: Of 1,731 cases, we examined 40 cases to verify that all required application and verification documentation was in on file. Effect: Three cases did not have adequate documentation on file for verification process. Cause: Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility. Recommendation: Files should be reviewed internally to ensure that all required application and verification documentation are on file. Workers should be retrained on how to document the process of verifying information submitted on the application and to information discovered through online verifications. In addition to all workers understanding the importance of complete and accurate record keeping. We recommend that all files include online verifications, documented resources of income and those amounts agree or proper explanation is included. Views of responsible officials and planned corrective actions: The County agrees with the finding. Supervisors will complete reviews for proper report comparations and documentation. These reviews will assist individual workers with noted case errors. Individual counseling will be held with the worker to assure their understanding of the errors.
Criteria: Medicaid for Aged, Blind and Disabled case records should contain documentation that verifications were done in preparation of the application and these items will agree to reports in the NC FAST system. In this process, the countable resources should be calculated correctly and agree back to the amounts in the NC FAST system. Any items discovered in the verification process should be considered countable or non-countable resources and explained within the documentation. Condition: Three eligibility errors were found. One case contained an unverified social security number. One case contained an income error in which the income entered into NC FAST evidence and used for the eligibility determination did not match the verification of income collected at the time. One case was not properly terminated. Questioned Costs: These errors did affect eligibility, however the $955 in claims paid in error did not rise to the level of a questioned cost. Context: Of 470,631 claims, we examined 120 Medicaid cases to re-determine eligibility. These findings were disclosed in a separately issued spreadsheet to the North Carolina Department of Health and Human Services and are being reported with the financial statement audit as it relates to Medicaid administrative cost compliance audit. Effect: For those certifications/re-certifications there was a chance that information was not properly documented and reconciled to NC FAST which affect countable resource and a participant could have been approved for benefits that they were not eligible. Identification of a repeat finding: This is a repeat finding from the immediate previous audit, 2021-002. Cause: Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility. Recommendation: Files should be reviewed internally to ensure proper documentation is in place for eligibility. Workers should be retrained on what files should contain and the importance of complete and accurate record keeping. We recommend that all files include online verifications, documented resources of income and those amounts agree to information in NC FAST. Views of responsible officials and planned corrective actions: The County agrees with the finding. Supervisors will complete Monthly Second Party reviews for application approvals/denials and recertifications. These reviews will assist individual workers with noted case errors. Individual counseling will be held with the worker to assure their understanding of the errors.
Criteria: Medicaid for Aged, Blind and Disabled case records should contain documentation that verifications were done in preparation of the application and these items will agree to reports in the NC FAST system. In this process, the countable resources should be calculated correctly and agree back to the amounts in the NC FAST system. Any items discovered in the verification process should be considered countable or non-countable resources and explained within the documentation. Condition: These technical errors consisted of fifty-six instances of failure to comply with a policy requirement. Of these, twenty-eight failed to run the work number for all individuals with the potential for income. Seven instances of inaccurate resource calculations in NC FAST. All seven errors were the result of evidence entered into NC Fast and used in the eligibility determination not matching the supporting documentation or lacking any supporting documentation. Eighteen instances of inaccurate budget calculations in NC FAST. All eighteen errors were the result of evidence entered into NC Fast and used in the eligibility determination not matching the supporting documentation or lacking any supporting documentation. Three instances of evidence input error resulting in each inaccurate needs unit in eligibility determination. Questioned Costs: There was no affect to eligibility and there were no questioned costs related to those errors. Context: Of the 470,631 claims, we examined 138 Medicaid cases to re-determine eligibility. These findings were disclosed in a separately issued spreadsheet to the North Carolina Department of Health and Human Services and are being reported with the financial statement audit as it relates to Medicaid administrative cost compliance audit. Effect: For those certifications/re-certifications there was a chance that information was not properly documented and reconciled to NC FAST which affect countable resource and a participant could have been approved for benefits that they were not eligible. Identification of a repeat finding: This is a repeat finding from the immediate previous audit, 2022-001. Cause: Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility. Recommendation: Files should be reviewed internally to ensure proper documentation is in place for eligibility. Workers should be retrained on what files should contain and the importance of complete and accurate record keeping. We recommend that all files include online verifications, documented resources of income and those amounts agree to information in NC FAST. Views of responsible officials and planned corrective actions: The County agrees with the finding. Supervisors will complete Monthly Second Party reviews for application approvals/denials and recertifications. These reviews will assist individual workers with noted case errors. Individual counseling will be held with the worker to assure their understanding of the errors.
Criteria: Low Income Energy Assistance Program case records should contain documentation that verifications were done to verify information submitted by applicants and these items will agree to reports in the NC FAST system. In this process, the countable resources identified by applicants should be calculated correctly and agreed back to the amounts in the NC FAST system. Any items discovered in the verification process that do not agree between the application and the online verification documents should be considered countable or non-countable resources and explained within the documentation. Condition: Technical errors consisted of three instances of failure to document differences in income reported on the application and income reported through online verification. Questioned Costs: There was no affect to eligibility and there were no questioned costs related to those errors. Context: Of 1,731 cases, we examined 40 cases to verify that all required application and verification documentation was in on file. Effect: Three cases did not have adequate documentation on file for verification process. Cause: Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility. Recommendation: Files should be reviewed internally to ensure that all required application and verification documentation are on file. Workers should be retrained on how to document the process of verifying information submitted on the application and to information discovered through online verifications. In addition to all workers understanding the importance of complete and accurate record keeping. We recommend that all files include online verifications, documented resources of income and those amounts agree or proper explanation is included. Views of responsible officials and planned corrective actions: The County agrees with the finding. Supervisors will complete reviews for proper report comparations and documentation. These reviews will assist individual workers with noted case errors. Individual counseling will be held with the worker to assure their understanding of the errors.
Criteria: Medicaid for Aged, Blind and Disabled case records should contain documentation that verifications were done in preparation of the application and these items will agree to reports in the NC FAST system. In this process, the countable resources should be calculated correctly and agree back to the amounts in the NC FAST system. Any items discovered in the verification process should be considered countable or non-countable resources and explained within the documentation. Condition: Three eligibility errors were found. One case contained an unverified social security number. One case contained an income error in which the income entered into NC FAST evidence and used for the eligibility determination did not match the verification of income collected at the time. One case was not properly terminated. Questioned Costs: These errors did affect eligibility, however the $955 in claims paid in error did not rise to the level of a questioned cost. Context: Of 470,631 claims, we examined 120 Medicaid cases to re-determine eligibility. These findings were disclosed in a separately issued spreadsheet to the North Carolina Department of Health and Human Services and are being reported with the financial statement audit as it relates to Medicaid administrative cost compliance audit. Effect: For those certifications/re-certifications there was a chance that information was not properly documented and reconciled to NC FAST which affect countable resource and a participant could have been approved for benefits that they were not eligible. Identification of a repeat finding: This is a repeat finding from the immediate previous audit, 2021-002. Cause: Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility. Recommendation: Files should be reviewed internally to ensure proper documentation is in place for eligibility. Workers should be retrained on what files should contain and the importance of complete and accurate record keeping. We recommend that all files include online verifications, documented resources of income and those amounts agree to information in NC FAST. Views of responsible officials and planned corrective actions: The County agrees with the finding. Supervisors will complete Monthly Second Party reviews for application approvals/denials and recertifications. These reviews will assist individual workers with noted case errors. Individual counseling will be held with the worker to assure their understanding of the errors.
Criteria: Medicaid for Aged, Blind and Disabled case records should contain documentation that verifications were done in preparation of the application and these items will agree to reports in the NC FAST system. In this process, the countable resources should be calculated correctly and agree back to the amounts in the NC FAST system. Any items discovered in the verification process should be considered countable or non-countable resources and explained within the documentation. Condition: These technical errors consisted of fifty-six instances of failure to comply with a policy requirement. Of these, twenty-eight failed to run the work number for all individuals with the potential for income. Seven instances of inaccurate resource calculations in NC FAST. All seven errors were the result of evidence entered into NC Fast and used in the eligibility determination not matching the supporting documentation or lacking any supporting documentation. Eighteen instances of inaccurate budget calculations in NC FAST. All eighteen errors were the result of evidence entered into NC Fast and used in the eligibility determination not matching the supporting documentation or lacking any supporting documentation. Three instances of evidence input error resulting in each inaccurate needs unit in eligibility determination. Questioned Costs: There was no affect to eligibility and there were no questioned costs related to those errors. Context: Of the 470,631 claims, we examined 138 Medicaid cases to re-determine eligibility. These findings were disclosed in a separately issued spreadsheet to the North Carolina Department of Health and Human Services and are being reported with the financial statement audit as it relates to Medicaid administrative cost compliance audit. Effect: For those certifications/re-certifications there was a chance that information was not properly documented and reconciled to NC FAST which affect countable resource and a participant could have been approved for benefits that they were not eligible. Identification of a repeat finding: This is a repeat finding from the immediate previous audit, 2022-001. Cause: Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility. Recommendation: Files should be reviewed internally to ensure proper documentation is in place for eligibility. Workers should be retrained on what files should contain and the importance of complete and accurate record keeping. We recommend that all files include online verifications, documented resources of income and those amounts agree to information in NC FAST. Views of responsible officials and planned corrective actions: The County agrees with the finding. Supervisors will complete Monthly Second Party reviews for application approvals/denials and recertifications. These reviews will assist individual workers with noted case errors. Individual counseling will be held with the worker to assure their understanding of the errors.