Audit 407621

FY End
2025-06-30
Total Expended
$2.19M
Findings
4
Programs
33
Organization: County of Jones, Nc (NC)
Year: 2025 Accepted: 2026-07-21

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
1224324 2025-003 Material Weakness Yes E
1224325 2025-004 Material Weakness Yes E
1224326 2025-001 Material Weakness Yes E
1224327 2025-002 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
93.778 MEDICAL ASSISTANCE PROGRAM $457,632 Yes 2
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $291,801 Yes 1
10.766 COMMUNITY FACILITIES LOANS AND GRANTS $254,339 Yes 0
93.563 CHILD SUPPORT SERVICES $190,437 Yes 0
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $94,764 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $94,000 Yes 0
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $75,552 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $68,878 Yes 0
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $45,829 Yes 0
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $45,337 Yes 0
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $32,000 Yes 0
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $31,564 Yes 0
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $30,741 Yes 0
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $18,214 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $17,590 Yes 0
93.658 FOSTER CARE TITLE IV-E $17,065 Yes 0
93.667 SOCIAL SERVICES BLOCK GRANT $15,243 Yes 0
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $14,794 Yes 0
93.217 FAMILY PLANNING SERVICES $13,874 Yes 0
93.659 ADOPTION ASSISTANCE $13,289 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $9,200 Yes 0
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $8,832 Yes 0
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $6,761 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $2,544 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $2,000 Yes 0
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $1,492 Yes 0
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $1,491 Yes 0
93.898 CANCER PREVENTION AND CONTROL PROGRAMS FOR STATE, TERRITORIAL AND TRIBAL ORGANIZATIONS $1,300 Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $1,245 Yes 0
93.436 WELL-INTEGRATED SCREENING AND EVALUATION FOR WOMEN ACROSS THE NATION (WISEWOMAN) $795 Yes 0
93.917 HIV CARE FORMULA GRANTS $431 Yes 0
93.116 PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS $29 Yes 0
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $-348 Yes 0

Contacts

Name Title Type
HE3NNNUE27M7 Blake Batchelor Auditee
2524485111 Austin Eubanks Auditor
No contacts on file

Notes to SEFA

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.

Finding Details

Significant Deficiency US Department of Agriculture Passed through the NC Dept. of Health and Human Services Cluster Name: Food and Nutrition Service Cluster Program Name: State Administrative Matching Grants for Food and Nutrition Services Assistance Listing # 10.561 Finding: 2025 – 003 Eligibility Criteria: Food and Nutrition Services case files to require proper documentation be contained in the case record to verify eligibility. The case file should contain a completed, signed (telephonic signature is allowable) and dated Food and Nutrition Services application (DSS-8207 or electronically generated ePASS application). The form must be signed by an adult household member (or an authorized representative), and NC FAST captures the user ID which serves as the worker’s electronic signature. Additionally, employment program participation is required for specified applicants. Eligibility criteria further outlined in Food and Nutrition Services Certification Manual, Section 305 through Section 350. Condition: There was One (1) case lacked the required signature or date certifying the documentation, Eight (8) cases in which the proper documentation was not provided for the client, Four (4) cases of NC FAST evidence input error, and One (1) cases of incomplete or incorrect income verifications. Questioned Costs: There was no affect to eligibility and there were no questioned costs. Context: We examined 60 out of 11,230 Food and Nutrition Services case files active during the fiscal year to ensure verifications used to determine eligibility were properly documented. Effect: For the active cases, there was a chance that information was not adequately documented or were not accessible NC FAST which affect general adherence to prescribed guidelines. Identification of a repeat finding: This is not a repeat finding. 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 supporting documentation used for eligibility verification be reviewed for completeness and reconciled to the information provided in worker dictation. Views of responsible officials and planned corrective actions: The County agrees with the finding. Supervisors will perform second party reviews to ensure proper documentation is contained in files to support eligibility determinations. Workers will be retrained on what information should be maintained in case files, the importance of complete and accurate record keeping, and reserve calculations. The County finance office will also participating in the review process.
Significant Deficiency US Department of Health and Human Services Passed through the NC Dept. of Health and Human Services Program Name: Temporary Assistance for Needy Families - Work First Program Assistance Listing # 93.558 Finding: 2025 – 004 Eligibility Criteria: Temporary Assistance for Needy Families - Work First Program case files require proper documentation be contained in the case record to verify eligibility, along with continued compliance to additional requirements set forth through federal and state guidance. The case file should contain a completed, signed (telephonic signature is allowable) and dated standardized forms, including application and others. Additionally, employment program participation is required for specified applicants. Eligibility criteria further outlined in the Work First Policy Manual. Condition: There were Three (3) instances of incomplete documentation or verifications in client files and Three (3) instances of NC FAST input errors of client income. Questioned Costs: There was no affect to eligibility and there were no questioned costs. Context: We examined 25 out of 74 TANF - Work First case files active during the fiscal year to ensure verifications used to determine eligibility were properly documented. Effect: For the active cases, there was a chance that information was not adequately documented or were not accessible NC FAST which affect general adherence to prescribed guidelines. Identification of a repeat finding: This is not a repeat finding. 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 supporting documentation used for eligibility verification be reviewed for completeness and reconciled to the information provided in worker dictation. Views of responsible officials and planned corrective actions: The County agrees with the finding. Supervisors will perform second party reviews to ensure proper documentation is contained in files to support eligibility determinations. Workers will be retrained on what information should be maintained in case files, the importance of complete and accurate record keeping, and reserve calculations. The County finance office will also participating in the review process.
Significant Deficiency US Department of Health and Human Services Passed through the NC Dept. of Health and Human Services Program Name: Medical Assistance Program (Medicaid; Title XIX) CFDA # 93.778 Finding: 2025 – 001 Eligibility 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, documentation should be present and agree back to the records in the NC FAST system. Any items discovered in the process should be considered resources and explained within the documentation. Condition: There were Thirty (30) technical errors discovered during our procedures that resources in the county documentation and those same resources contained in NC FAST were not the same amounts or files containing resources were not properly documented to be considered countable or non-countable. The errors were as follows: Three (3) cases had a failure to complete at least one compliance component, Nineteen (19) cases lacked substantiating documentation and/or inaccurate resource calculations, Four (4) cases improperly utilized forced eligibility, Two (2) cases did not have accurate budget calculations, and Two (2) cases had inaccurate needs unit calculations. Questioned Costs: There was no affect to eligibility and there were no questioned costs. Context: We examined 91 Medicaid transactions out of 75,579 to re-determine eligibility Medicaid claims from the Medicaid beneficiary report provided by the NC Department of Health and Human Services. 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. Cause: Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility. Identification of a repeat finding: This is a repeat finding from the immediate previous audit, 2024-001. 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 perform second party reviews to ensure proper documentation is contained in files to support eligibility determinations. Workers will be retrained on what information should be maintained in case files, the importance of complete and accurate record keeping, and reserve calculations.
Significant Deficiency/Noncompliance US Department of Health and Human Services Passed through the NC Dept. of Health and Human Services Program Name: Medical Assistance Program (Medicaid; Title XIX) CFDA # 93.778 Finding: 2025 – 002 Eligibility Criteria: In accordance with 42 CFR 435, documentation must be obtained as needed to determine if a recipient meets specific standards, and documentation must be maintained to support eligibility determinations. In accordance with 2 CFR 200, management should have an adequate system of internal controls procedures in place to ensure an applicant is properly determined or redetermined for benefits. Condition: There was one error discovered during our procedures containing an NC FAST input error for countable income. One applicant/beneficiary received assistance for which the recipient was not eligible. Questioned Costs: The amount of claim paid on behalf of the above ineligibility error resulted in a questioned costs of $9.80. Context: We examined 91 out of 75,579 Medicaid applicants 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, 2024-002. 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 perform second party reviews to ensure proper documentation is contained in files to support eligibility determinations. Workers will be retrained on what information should be maintained in case files, the importance of complete and accurate record keeping, and reserve calculations. The County finance office will also participating in the review process.