Audit 42580

FY End
2022-06-30
Total Expended
$71.01M
Findings
10
Programs
31
Year: 2022 Accepted: 2023-01-03

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
49933 2022-004 Significant Deficiency - AB
49934 2022-004 Significant Deficiency - AB
49935 2022-004 Significant Deficiency - AB
49936 2022-004 Significant Deficiency - AB
49937 2022-004 Significant Deficiency - AB
626375 2022-004 Significant Deficiency - AB
626376 2022-004 Significant Deficiency - AB
626377 2022-004 Significant Deficiency - AB
626378 2022-004 Significant Deficiency - AB
626379 2022-004 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
10.766 Community Facilities Loans and Grants $66.59M Yes 0
66.468 Capitalization Grants for Drinking Water State Revolving Funds $489,043 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $228,874 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $181,171 - 0
93.558 Temporary Assistance for Needy Families $168,714 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $141,020 - 0
93.268 Immunization Cooperative Agreements $88,135 - 0
93.994 Maternal and Child Health Services Block Grant to the States $72,984 - 0
93.069 Public Health Emergency Preparedness $69,565 - 0
10.665 Schools and Roads - Grants to States $67,045 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $61,587 - 0
93.778 Medical Assistance Program $45,732 Yes 1
97.042 Emergency Management Performance Grants $39,286 - 0
93.217 Family Planning_services $34,059 - 0
93.991 Preventive Health and Health Services Block Grant $30,607 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $26,202 - 0
93.658 Foster Care_title IV-E $24,718 - 0
93.053 Nutrition Services Incentive Program $24,379 - 0
93.110 Maternal and Child Health Federal Consolidated Programs $21,113 - 0
20.106 Airport Improvement Program $20,572 - 0
93.767 Children's Health Insurance Program $14,823 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $11,446 - 0
93.499 Low Income Household Water Assistance Program $11,175 - 0
93.667 Social Services Block Grant $10,640 - 0
93.556 Promoting Safe and Stable Families $8,784 - 0
93.568 Low-Income Home Energy Assistance $8,461 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $8,052 - 0
93.659 Adoption Assistance $5,344 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $2,889 - 0
93.563 Child Support Enforcement $1,918 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $320 - 0

Contacts

Name Title Type
E78ZAJM3BFL3 Amber Daniels Auditee
9105764221 Timothy M. Lyons Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: The accompanying Schedule of Expenditures of Federal and State Awards (the SEFSA) includes the federal and state award activity of Montgomery County, North Carolina (the County) under programs of the federal government and the State of North Carolina for the year ended June 30, 2022. The information in this SEFSA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State Single Audit Implementation Act. Because the SEFSA presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County. Expenditures reported on the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the 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. COMMUNITY FACILITIES LOANS AND GRANTS (10.766) - Balances outstanding at the end of the audit period were 66587029.

Finding Details

Information on the federal program: Medicaid Cluster (Medicaid), Assistance Listing Number 93.778, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Medical Assistance. Criteria: Per the NCDHHS policy manual, salaries, wages, and fringe benefits of Department of Social Service employees hired under the state merit system are allowable. Salaries shall be allocated to programs by time distribution methods and supported by payroll and attendance records for individuals. Condition: Employee?s time is tracked through the use of day sheets in which employees track their time by service code in 5-minute increments. Day sheets are used to complete weekly timesheets which are approved by supervisors. We noted eight out of forty day sheets selected had more program minutes than what was reported on the employee?s approved time sheet. Context/Cause: As the day sheets included more program time than was included on the employee?s approved timesheet, the time spent on this program was understated during the 1571 monthly reimbursement request to the State. We noted the above condition in 8 out of 40 samples reviewed. There are no questioned costs to report because essentially, the County expended more in eligible dollars on the program than was reimbursed. Effects: Inaccurate reporting of time coded to programs affects the total federal and state reimbursement for the program. Recommendation: We recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the daysheets. Auditee?s Response: We concur with the findings and are currently implementing controls to ensure the timesheets are appropriately reviewed to ensure the proper amounts are reported to NCDHHS.
Information on the federal program: Medicaid Cluster (Medicaid), Assistance Listing Number 93.778, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Medical Assistance. Criteria: Per the NCDHHS policy manual, salaries, wages, and fringe benefits of Department of Social Service employees hired under the state merit system are allowable. Salaries shall be allocated to programs by time distribution methods and supported by payroll and attendance records for individuals. Condition: Employee?s time is tracked through the use of day sheets in which employees track their time by service code in 5-minute increments. Day sheets are used to complete weekly timesheets which are approved by supervisors. We noted eight out of forty day sheets selected had more program minutes than what was reported on the employee?s approved time sheet. Context/Cause: As the day sheets included more program time than was included on the employee?s approved timesheet, the time spent on this program was understated during the 1571 monthly reimbursement request to the State. We noted the above condition in 8 out of 40 samples reviewed. There are no questioned costs to report because essentially, the County expended more in eligible dollars on the program than was reimbursed. Effects: Inaccurate reporting of time coded to programs affects the total federal and state reimbursement for the program. Recommendation: We recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the daysheets. Auditee?s Response: We concur with the findings and are currently implementing controls to ensure the timesheets are appropriately reviewed to ensure the proper amounts are reported to NCDHHS.
Information on the federal program: Medicaid Cluster (Medicaid), Assistance Listing Number 93.778, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Medical Assistance. Criteria: Per the NCDHHS policy manual, salaries, wages, and fringe benefits of Department of Social Service employees hired under the state merit system are allowable. Salaries shall be allocated to programs by time distribution methods and supported by payroll and attendance records for individuals. Condition: Employee?s time is tracked through the use of day sheets in which employees track their time by service code in 5-minute increments. Day sheets are used to complete weekly timesheets which are approved by supervisors. We noted eight out of forty day sheets selected had more program minutes than what was reported on the employee?s approved time sheet. Context/Cause: As the day sheets included more program time than was included on the employee?s approved timesheet, the time spent on this program was understated during the 1571 monthly reimbursement request to the State. We noted the above condition in 8 out of 40 samples reviewed. There are no questioned costs to report because essentially, the County expended more in eligible dollars on the program than was reimbursed. Effects: Inaccurate reporting of time coded to programs affects the total federal and state reimbursement for the program. Recommendation: We recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the daysheets. Auditee?s Response: We concur with the findings and are currently implementing controls to ensure the timesheets are appropriately reviewed to ensure the proper amounts are reported to NCDHHS.
Information on the federal program: Medicaid Cluster (Medicaid), Assistance Listing Number 93.778, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Medical Assistance. Criteria: Per the NCDHHS policy manual, salaries, wages, and fringe benefits of Department of Social Service employees hired under the state merit system are allowable. Salaries shall be allocated to programs by time distribution methods and supported by payroll and attendance records for individuals. Condition: Employee?s time is tracked through the use of day sheets in which employees track their time by service code in 5-minute increments. Day sheets are used to complete weekly timesheets which are approved by supervisors. We noted eight out of forty day sheets selected had more program minutes than what was reported on the employee?s approved time sheet. Context/Cause: As the day sheets included more program time than was included on the employee?s approved timesheet, the time spent on this program was understated during the 1571 monthly reimbursement request to the State. We noted the above condition in 8 out of 40 samples reviewed. There are no questioned costs to report because essentially, the County expended more in eligible dollars on the program than was reimbursed. Effects: Inaccurate reporting of time coded to programs affects the total federal and state reimbursement for the program. Recommendation: We recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the daysheets. Auditee?s Response: We concur with the findings and are currently implementing controls to ensure the timesheets are appropriately reviewed to ensure the proper amounts are reported to NCDHHS.
Information on the federal program: Medicaid Cluster (Medicaid), Assistance Listing Number 93.778, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Medical Assistance. Criteria: Per the NCDHHS policy manual, salaries, wages, and fringe benefits of Department of Social Service employees hired under the state merit system are allowable. Salaries shall be allocated to programs by time distribution methods and supported by payroll and attendance records for individuals. Condition: Employee?s time is tracked through the use of day sheets in which employees track their time by service code in 5-minute increments. Day sheets are used to complete weekly timesheets which are approved by supervisors. We noted eight out of forty day sheets selected had more program minutes than what was reported on the employee?s approved time sheet. Context/Cause: As the day sheets included more program time than was included on the employee?s approved timesheet, the time spent on this program was understated during the 1571 monthly reimbursement request to the State. We noted the above condition in 8 out of 40 samples reviewed. There are no questioned costs to report because essentially, the County expended more in eligible dollars on the program than was reimbursed. Effects: Inaccurate reporting of time coded to programs affects the total federal and state reimbursement for the program. Recommendation: We recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the daysheets. Auditee?s Response: We concur with the findings and are currently implementing controls to ensure the timesheets are appropriately reviewed to ensure the proper amounts are reported to NCDHHS.
Information on the federal program: Medicaid Cluster (Medicaid), Assistance Listing Number 93.778, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Medical Assistance. Criteria: Per the NCDHHS policy manual, salaries, wages, and fringe benefits of Department of Social Service employees hired under the state merit system are allowable. Salaries shall be allocated to programs by time distribution methods and supported by payroll and attendance records for individuals. Condition: Employee?s time is tracked through the use of day sheets in which employees track their time by service code in 5-minute increments. Day sheets are used to complete weekly timesheets which are approved by supervisors. We noted eight out of forty day sheets selected had more program minutes than what was reported on the employee?s approved time sheet. Context/Cause: As the day sheets included more program time than was included on the employee?s approved timesheet, the time spent on this program was understated during the 1571 monthly reimbursement request to the State. We noted the above condition in 8 out of 40 samples reviewed. There are no questioned costs to report because essentially, the County expended more in eligible dollars on the program than was reimbursed. Effects: Inaccurate reporting of time coded to programs affects the total federal and state reimbursement for the program. Recommendation: We recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the daysheets. Auditee?s Response: We concur with the findings and are currently implementing controls to ensure the timesheets are appropriately reviewed to ensure the proper amounts are reported to NCDHHS.
Information on the federal program: Medicaid Cluster (Medicaid), Assistance Listing Number 93.778, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Medical Assistance. Criteria: Per the NCDHHS policy manual, salaries, wages, and fringe benefits of Department of Social Service employees hired under the state merit system are allowable. Salaries shall be allocated to programs by time distribution methods and supported by payroll and attendance records for individuals. Condition: Employee?s time is tracked through the use of day sheets in which employees track their time by service code in 5-minute increments. Day sheets are used to complete weekly timesheets which are approved by supervisors. We noted eight out of forty day sheets selected had more program minutes than what was reported on the employee?s approved time sheet. Context/Cause: As the day sheets included more program time than was included on the employee?s approved timesheet, the time spent on this program was understated during the 1571 monthly reimbursement request to the State. We noted the above condition in 8 out of 40 samples reviewed. There are no questioned costs to report because essentially, the County expended more in eligible dollars on the program than was reimbursed. Effects: Inaccurate reporting of time coded to programs affects the total federal and state reimbursement for the program. Recommendation: We recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the daysheets. Auditee?s Response: We concur with the findings and are currently implementing controls to ensure the timesheets are appropriately reviewed to ensure the proper amounts are reported to NCDHHS.
Information on the federal program: Medicaid Cluster (Medicaid), Assistance Listing Number 93.778, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Medical Assistance. Criteria: Per the NCDHHS policy manual, salaries, wages, and fringe benefits of Department of Social Service employees hired under the state merit system are allowable. Salaries shall be allocated to programs by time distribution methods and supported by payroll and attendance records for individuals. Condition: Employee?s time is tracked through the use of day sheets in which employees track their time by service code in 5-minute increments. Day sheets are used to complete weekly timesheets which are approved by supervisors. We noted eight out of forty day sheets selected had more program minutes than what was reported on the employee?s approved time sheet. Context/Cause: As the day sheets included more program time than was included on the employee?s approved timesheet, the time spent on this program was understated during the 1571 monthly reimbursement request to the State. We noted the above condition in 8 out of 40 samples reviewed. There are no questioned costs to report because essentially, the County expended more in eligible dollars on the program than was reimbursed. Effects: Inaccurate reporting of time coded to programs affects the total federal and state reimbursement for the program. Recommendation: We recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the daysheets. Auditee?s Response: We concur with the findings and are currently implementing controls to ensure the timesheets are appropriately reviewed to ensure the proper amounts are reported to NCDHHS.
Information on the federal program: Medicaid Cluster (Medicaid), Assistance Listing Number 93.778, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Medical Assistance. Criteria: Per the NCDHHS policy manual, salaries, wages, and fringe benefits of Department of Social Service employees hired under the state merit system are allowable. Salaries shall be allocated to programs by time distribution methods and supported by payroll and attendance records for individuals. Condition: Employee?s time is tracked through the use of day sheets in which employees track their time by service code in 5-minute increments. Day sheets are used to complete weekly timesheets which are approved by supervisors. We noted eight out of forty day sheets selected had more program minutes than what was reported on the employee?s approved time sheet. Context/Cause: As the day sheets included more program time than was included on the employee?s approved timesheet, the time spent on this program was understated during the 1571 monthly reimbursement request to the State. We noted the above condition in 8 out of 40 samples reviewed. There are no questioned costs to report because essentially, the County expended more in eligible dollars on the program than was reimbursed. Effects: Inaccurate reporting of time coded to programs affects the total federal and state reimbursement for the program. Recommendation: We recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the daysheets. Auditee?s Response: We concur with the findings and are currently implementing controls to ensure the timesheets are appropriately reviewed to ensure the proper amounts are reported to NCDHHS.
Information on the federal program: Medicaid Cluster (Medicaid), Assistance Listing Number 93.778, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Medical Assistance. Criteria: Per the NCDHHS policy manual, salaries, wages, and fringe benefits of Department of Social Service employees hired under the state merit system are allowable. Salaries shall be allocated to programs by time distribution methods and supported by payroll and attendance records for individuals. Condition: Employee?s time is tracked through the use of day sheets in which employees track their time by service code in 5-minute increments. Day sheets are used to complete weekly timesheets which are approved by supervisors. We noted eight out of forty day sheets selected had more program minutes than what was reported on the employee?s approved time sheet. Context/Cause: As the day sheets included more program time than was included on the employee?s approved timesheet, the time spent on this program was understated during the 1571 monthly reimbursement request to the State. We noted the above condition in 8 out of 40 samples reviewed. There are no questioned costs to report because essentially, the County expended more in eligible dollars on the program than was reimbursed. Effects: Inaccurate reporting of time coded to programs affects the total federal and state reimbursement for the program. Recommendation: We recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the daysheets. Auditee?s Response: We concur with the findings and are currently implementing controls to ensure the timesheets are appropriately reviewed to ensure the proper amounts are reported to NCDHHS.