Audit 4487

FY End
2023-06-30
Total Expended
$45.53M
Findings
16
Programs
40
Organization: Union County (NC)
Year: 2023 Accepted: 2023-11-29

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
2661 2023-001 Significant Deficiency - E
2662 2023-001 Significant Deficiency - E
2663 2023-001 Significant Deficiency - E
2664 2023-001 Significant Deficiency - E
2665 2023-001 Significant Deficiency - E
2666 2023-001 Significant Deficiency - E
2667 2023-001 Significant Deficiency - E
2668 2023-001 Significant Deficiency - E
579103 2023-001 Significant Deficiency - E
579104 2023-001 Significant Deficiency - E
579105 2023-001 Significant Deficiency - E
579106 2023-001 Significant Deficiency - E
579107 2023-001 Significant Deficiency - E
579108 2023-001 Significant Deficiency - E
579109 2023-001 Significant Deficiency - E
579110 2023-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $4.69M Yes 0
21.023 Emergency Rental Assistance Program $1.77M Yes 0
93.563 Child Support Enforcement $1.04M - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $720,272 - 0
93.667 Social Services Block Grant $410,371 - 0
14.218 Community Development Block Grants/entitlement Grants $324,595 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $261,457 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $208,044 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $191,989 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $190,673 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $189,298 - 0
20.507 Federal Transit_formula Grants $178,093 - 0
93.767 Children's Health Insurance Program $159,537 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $138,991 Yes 1
93.658 Foster Care_title IV-E $134,837 - 0
93.568 Low-Income Home Energy Assistance $105,060 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $104,800 - 0
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $95,697 - 0
97.042 Emergency Management Performance Grants $80,907 - 0
93.217 Family Planning_services $66,339 - 0
93.069 Public Health Emergency Preparedness $51,543 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $49,544 Yes 1
20.600 State and Community Highway Safety $48,588 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $46,851 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $44,736 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $38,826 - 0
93.268 Immunization Cooperative Agreements $37,236 - 0
93.556 Promoting Safe and Stable Families $36,744 - 0
93.053 Nutrition Services Incentive Program $34,792 Yes 1
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $30,451 - 0
93.991 Preventive Health and Health Services Block Grant $27,260 - 0
93.558 Temporary Assistance for Needy Families $16,142 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $9,500 - 0
93.367 Flexible Funding Model - Infrastructure Development and Maintenance for State Manufactured Food Regulatory Programs $5,435 - 0
93.778 Medical Assistance Program $4,842 Yes 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $4,498 - 0
93.994 Maternal and Child Health Services Block Grant to the States $1,472 - 0
93.747 Elder Abuse Prevention Interventions Program $1,342 - 0
93.659 Adoption Assistance $1,091 - 0
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $100 - 0

Contacts

Name Title Type
LHMKBD4AGRJ5 Beverly Liles Auditee
7042833675 Daniel Gougherty Auditor
No contacts on file

Notes to SEFA

Title: Note 1- BASIS OF PRESENTATION Accounting Policies: 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: Union County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal and State awards (SEFSA) includes the federal and State grant activity of Union County under the programs of the federal government and the State of North Carolina for the year ended June 30, 2023. 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 of Federal Awards and the State Single Audit Implementation Act. Because the Schedule presents only a selected portion of the operations of Union County it is not intended to and does not present the financial position, changes in net position or cash flows of Union County.

Finding Details

U.S. Department of Health and Human Services Passed through Centralina Council of Governments Program Name: Aging Cluster Federal Assistance Listing Numbers: 93.044, 93.045, 93.053 Significant Deficiency – Eligibility Finding 2023-001 Criteria or Specific Requirement: As required by Title 2, Section 200.303 of the U.S. Code of Federal Regulations, the County must establish and maintain effective internal control over federal awards to provide reasonable assurance that the County 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 formally document their review of eligibility determinations of participants receiving Nutrition services. Context: A sample of 25 participants were tested, from three categories, including Adult Daycare/In-Home Aide, Transportation, and Nutrition, of which eight (8) of the participants in the sample received services for Nutrition. Of the eight (8) participants receiving Nutrition services in the sample, we noted no evidence of review of eligibility determination on all eight (8) participants. Documentation of the review process was provided for Adult Daycare/In- Home Aide and Transportation services. Effect: Without documentation of proper review by individuals knowledgeable about the specific grant requirements, there is no evidence to support whether the reviews are being performed to demonstrate controls are in place. Cause: Documentation was not maintained to support whether a review of the eligibility was performed. Recommendation: We recommend the County design and implement additional controls to ensure the eligibility review process is being conducted. 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 Centralina Council of Governments Program Name: Aging Cluster Federal Assistance Listing Numbers: 93.044, 93.045, 93.053 Significant Deficiency – Eligibility Finding 2023-001 Criteria or Specific Requirement: As required by Title 2, Section 200.303 of the U.S. Code of Federal Regulations, the County must establish and maintain effective internal control over federal awards to provide reasonable assurance that the County 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 formally document their review of eligibility determinations of participants receiving Nutrition services. Context: A sample of 25 participants were tested, from three categories, including Adult Daycare/In-Home Aide, Transportation, and Nutrition, of which eight (8) of the participants in the sample received services for Nutrition. Of the eight (8) participants receiving Nutrition services in the sample, we noted no evidence of review of eligibility determination on all eight (8) participants. Documentation of the review process was provided for Adult Daycare/In- Home Aide and Transportation services. Effect: Without documentation of proper review by individuals knowledgeable about the specific grant requirements, there is no evidence to support whether the reviews are being performed to demonstrate controls are in place. Cause: Documentation was not maintained to support whether a review of the eligibility was performed. Recommendation: We recommend the County design and implement additional controls to ensure the eligibility review process is being conducted. 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 Centralina Council of Governments Program Name: Aging Cluster Federal Assistance Listing Numbers: 93.044, 93.045, 93.053 Significant Deficiency – Eligibility Finding 2023-001 Criteria or Specific Requirement: As required by Title 2, Section 200.303 of the U.S. Code of Federal Regulations, the County must establish and maintain effective internal control over federal awards to provide reasonable assurance that the County 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 formally document their review of eligibility determinations of participants receiving Nutrition services. Context: A sample of 25 participants were tested, from three categories, including Adult Daycare/In-Home Aide, Transportation, and Nutrition, of which eight (8) of the participants in the sample received services for Nutrition. Of the eight (8) participants receiving Nutrition services in the sample, we noted no evidence of review of eligibility determination on all eight (8) participants. Documentation of the review process was provided for Adult Daycare/In- Home Aide and Transportation services. Effect: Without documentation of proper review by individuals knowledgeable about the specific grant requirements, there is no evidence to support whether the reviews are being performed to demonstrate controls are in place. Cause: Documentation was not maintained to support whether a review of the eligibility was performed. Recommendation: We recommend the County design and implement additional controls to ensure the eligibility review process is being conducted. 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 Centralina Council of Governments Program Name: Aging Cluster Federal Assistance Listing Numbers: 93.044, 93.045, 93.053 Significant Deficiency – Eligibility Finding 2023-001 Criteria or Specific Requirement: As required by Title 2, Section 200.303 of the U.S. Code of Federal Regulations, the County must establish and maintain effective internal control over federal awards to provide reasonable assurance that the County 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 formally document their review of eligibility determinations of participants receiving Nutrition services. Context: A sample of 25 participants were tested, from three categories, including Adult Daycare/In-Home Aide, Transportation, and Nutrition, of which eight (8) of the participants in the sample received services for Nutrition. Of the eight (8) participants receiving Nutrition services in the sample, we noted no evidence of review of eligibility determination on all eight (8) participants. Documentation of the review process was provided for Adult Daycare/In- Home Aide and Transportation services. Effect: Without documentation of proper review by individuals knowledgeable about the specific grant requirements, there is no evidence to support whether the reviews are being performed to demonstrate controls are in place. Cause: Documentation was not maintained to support whether a review of the eligibility was performed. Recommendation: We recommend the County design and implement additional controls to ensure the eligibility review process is being conducted. 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 Centralina Council of Governments Program Name: Aging Cluster Federal Assistance Listing Numbers: 93.044, 93.045, 93.053 Significant Deficiency – Eligibility Finding 2023-001 Criteria or Specific Requirement: As required by Title 2, Section 200.303 of the U.S. Code of Federal Regulations, the County must establish and maintain effective internal control over federal awards to provide reasonable assurance that the County 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 formally document their review of eligibility determinations of participants receiving Nutrition services. Context: A sample of 25 participants were tested, from three categories, including Adult Daycare/In-Home Aide, Transportation, and Nutrition, of which eight (8) of the participants in the sample received services for Nutrition. Of the eight (8) participants receiving Nutrition services in the sample, we noted no evidence of review of eligibility determination on all eight (8) participants. Documentation of the review process was provided for Adult Daycare/In- Home Aide and Transportation services. Effect: Without documentation of proper review by individuals knowledgeable about the specific grant requirements, there is no evidence to support whether the reviews are being performed to demonstrate controls are in place. Cause: Documentation was not maintained to support whether a review of the eligibility was performed. Recommendation: We recommend the County design and implement additional controls to ensure the eligibility review process is being conducted. 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 Centralina Council of Governments Program Name: Aging Cluster Federal Assistance Listing Numbers: 93.044, 93.045, 93.053 Significant Deficiency – Eligibility Finding 2023-001 Criteria or Specific Requirement: As required by Title 2, Section 200.303 of the U.S. Code of Federal Regulations, the County must establish and maintain effective internal control over federal awards to provide reasonable assurance that the County 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 formally document their review of eligibility determinations of participants receiving Nutrition services. Context: A sample of 25 participants were tested, from three categories, including Adult Daycare/In-Home Aide, Transportation, and Nutrition, of which eight (8) of the participants in the sample received services for Nutrition. Of the eight (8) participants receiving Nutrition services in the sample, we noted no evidence of review of eligibility determination on all eight (8) participants. Documentation of the review process was provided for Adult Daycare/In- Home Aide and Transportation services. Effect: Without documentation of proper review by individuals knowledgeable about the specific grant requirements, there is no evidence to support whether the reviews are being performed to demonstrate controls are in place. Cause: Documentation was not maintained to support whether a review of the eligibility was performed. Recommendation: We recommend the County design and implement additional controls to ensure the eligibility review process is being conducted. 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 Centralina Council of Governments Program Name: Aging Cluster Federal Assistance Listing Numbers: 93.044, 93.045, 93.053 Significant Deficiency – Eligibility Finding 2023-001 Criteria or Specific Requirement: As required by Title 2, Section 200.303 of the U.S. Code of Federal Regulations, the County must establish and maintain effective internal control over federal awards to provide reasonable assurance that the County 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 formally document their review of eligibility determinations of participants receiving Nutrition services. Context: A sample of 25 participants were tested, from three categories, including Adult Daycare/In-Home Aide, Transportation, and Nutrition, of which eight (8) of the participants in the sample received services for Nutrition. Of the eight (8) participants receiving Nutrition services in the sample, we noted no evidence of review of eligibility determination on all eight (8) participants. Documentation of the review process was provided for Adult Daycare/In- Home Aide and Transportation services. Effect: Without documentation of proper review by individuals knowledgeable about the specific grant requirements, there is no evidence to support whether the reviews are being performed to demonstrate controls are in place. Cause: Documentation was not maintained to support whether a review of the eligibility was performed. Recommendation: We recommend the County design and implement additional controls to ensure the eligibility review process is being conducted. 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 Centralina Council of Governments Program Name: Aging Cluster Federal Assistance Listing Numbers: 93.044, 93.045, 93.053 Significant Deficiency – Eligibility Finding 2023-001 Criteria or Specific Requirement: As required by Title 2, Section 200.303 of the U.S. Code of Federal Regulations, the County must establish and maintain effective internal control over federal awards to provide reasonable assurance that the County 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 formally document their review of eligibility determinations of participants receiving Nutrition services. Context: A sample of 25 participants were tested, from three categories, including Adult Daycare/In-Home Aide, Transportation, and Nutrition, of which eight (8) of the participants in the sample received services for Nutrition. Of the eight (8) participants receiving Nutrition services in the sample, we noted no evidence of review of eligibility determination on all eight (8) participants. Documentation of the review process was provided for Adult Daycare/In- Home Aide and Transportation services. Effect: Without documentation of proper review by individuals knowledgeable about the specific grant requirements, there is no evidence to support whether the reviews are being performed to demonstrate controls are in place. Cause: Documentation was not maintained to support whether a review of the eligibility was performed. Recommendation: We recommend the County design and implement additional controls to ensure the eligibility review process is being conducted. 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 Centralina Council of Governments Program Name: Aging Cluster Federal Assistance Listing Numbers: 93.044, 93.045, 93.053 Significant Deficiency – Eligibility Finding 2023-001 Criteria or Specific Requirement: As required by Title 2, Section 200.303 of the U.S. Code of Federal Regulations, the County must establish and maintain effective internal control over federal awards to provide reasonable assurance that the County 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 formally document their review of eligibility determinations of participants receiving Nutrition services. Context: A sample of 25 participants were tested, from three categories, including Adult Daycare/In-Home Aide, Transportation, and Nutrition, of which eight (8) of the participants in the sample received services for Nutrition. Of the eight (8) participants receiving Nutrition services in the sample, we noted no evidence of review of eligibility determination on all eight (8) participants. Documentation of the review process was provided for Adult Daycare/In- Home Aide and Transportation services. Effect: Without documentation of proper review by individuals knowledgeable about the specific grant requirements, there is no evidence to support whether the reviews are being performed to demonstrate controls are in place. Cause: Documentation was not maintained to support whether a review of the eligibility was performed. Recommendation: We recommend the County design and implement additional controls to ensure the eligibility review process is being conducted. 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 Centralina Council of Governments Program Name: Aging Cluster Federal Assistance Listing Numbers: 93.044, 93.045, 93.053 Significant Deficiency – Eligibility Finding 2023-001 Criteria or Specific Requirement: As required by Title 2, Section 200.303 of the U.S. Code of Federal Regulations, the County must establish and maintain effective internal control over federal awards to provide reasonable assurance that the County 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 formally document their review of eligibility determinations of participants receiving Nutrition services. Context: A sample of 25 participants were tested, from three categories, including Adult Daycare/In-Home Aide, Transportation, and Nutrition, of which eight (8) of the participants in the sample received services for Nutrition. Of the eight (8) participants receiving Nutrition services in the sample, we noted no evidence of review of eligibility determination on all eight (8) participants. Documentation of the review process was provided for Adult Daycare/In- Home Aide and Transportation services. Effect: Without documentation of proper review by individuals knowledgeable about the specific grant requirements, there is no evidence to support whether the reviews are being performed to demonstrate controls are in place. Cause: Documentation was not maintained to support whether a review of the eligibility was performed. Recommendation: We recommend the County design and implement additional controls to ensure the eligibility review process is being conducted. 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 Centralina Council of Governments Program Name: Aging Cluster Federal Assistance Listing Numbers: 93.044, 93.045, 93.053 Significant Deficiency – Eligibility Finding 2023-001 Criteria or Specific Requirement: As required by Title 2, Section 200.303 of the U.S. Code of Federal Regulations, the County must establish and maintain effective internal control over federal awards to provide reasonable assurance that the County 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 formally document their review of eligibility determinations of participants receiving Nutrition services. Context: A sample of 25 participants were tested, from three categories, including Adult Daycare/In-Home Aide, Transportation, and Nutrition, of which eight (8) of the participants in the sample received services for Nutrition. Of the eight (8) participants receiving Nutrition services in the sample, we noted no evidence of review of eligibility determination on all eight (8) participants. Documentation of the review process was provided for Adult Daycare/In- Home Aide and Transportation services. Effect: Without documentation of proper review by individuals knowledgeable about the specific grant requirements, there is no evidence to support whether the reviews are being performed to demonstrate controls are in place. Cause: Documentation was not maintained to support whether a review of the eligibility was performed. Recommendation: We recommend the County design and implement additional controls to ensure the eligibility review process is being conducted. 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 Centralina Council of Governments Program Name: Aging Cluster Federal Assistance Listing Numbers: 93.044, 93.045, 93.053 Significant Deficiency – Eligibility Finding 2023-001 Criteria or Specific Requirement: As required by Title 2, Section 200.303 of the U.S. Code of Federal Regulations, the County must establish and maintain effective internal control over federal awards to provide reasonable assurance that the County 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 formally document their review of eligibility determinations of participants receiving Nutrition services. Context: A sample of 25 participants were tested, from three categories, including Adult Daycare/In-Home Aide, Transportation, and Nutrition, of which eight (8) of the participants in the sample received services for Nutrition. Of the eight (8) participants receiving Nutrition services in the sample, we noted no evidence of review of eligibility determination on all eight (8) participants. Documentation of the review process was provided for Adult Daycare/In- Home Aide and Transportation services. Effect: Without documentation of proper review by individuals knowledgeable about the specific grant requirements, there is no evidence to support whether the reviews are being performed to demonstrate controls are in place. Cause: Documentation was not maintained to support whether a review of the eligibility was performed. Recommendation: We recommend the County design and implement additional controls to ensure the eligibility review process is being conducted. 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 Centralina Council of Governments Program Name: Aging Cluster Federal Assistance Listing Numbers: 93.044, 93.045, 93.053 Significant Deficiency – Eligibility Finding 2023-001 Criteria or Specific Requirement: As required by Title 2, Section 200.303 of the U.S. Code of Federal Regulations, the County must establish and maintain effective internal control over federal awards to provide reasonable assurance that the County 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 formally document their review of eligibility determinations of participants receiving Nutrition services. Context: A sample of 25 participants were tested, from three categories, including Adult Daycare/In-Home Aide, Transportation, and Nutrition, of which eight (8) of the participants in the sample received services for Nutrition. Of the eight (8) participants receiving Nutrition services in the sample, we noted no evidence of review of eligibility determination on all eight (8) participants. Documentation of the review process was provided for Adult Daycare/In- Home Aide and Transportation services. Effect: Without documentation of proper review by individuals knowledgeable about the specific grant requirements, there is no evidence to support whether the reviews are being performed to demonstrate controls are in place. Cause: Documentation was not maintained to support whether a review of the eligibility was performed. Recommendation: We recommend the County design and implement additional controls to ensure the eligibility review process is being conducted. 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 Centralina Council of Governments Program Name: Aging Cluster Federal Assistance Listing Numbers: 93.044, 93.045, 93.053 Significant Deficiency – Eligibility Finding 2023-001 Criteria or Specific Requirement: As required by Title 2, Section 200.303 of the U.S. Code of Federal Regulations, the County must establish and maintain effective internal control over federal awards to provide reasonable assurance that the County 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 formally document their review of eligibility determinations of participants receiving Nutrition services. Context: A sample of 25 participants were tested, from three categories, including Adult Daycare/In-Home Aide, Transportation, and Nutrition, of which eight (8) of the participants in the sample received services for Nutrition. Of the eight (8) participants receiving Nutrition services in the sample, we noted no evidence of review of eligibility determination on all eight (8) participants. Documentation of the review process was provided for Adult Daycare/In- Home Aide and Transportation services. Effect: Without documentation of proper review by individuals knowledgeable about the specific grant requirements, there is no evidence to support whether the reviews are being performed to demonstrate controls are in place. Cause: Documentation was not maintained to support whether a review of the eligibility was performed. Recommendation: We recommend the County design and implement additional controls to ensure the eligibility review process is being conducted. 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 Centralina Council of Governments Program Name: Aging Cluster Federal Assistance Listing Numbers: 93.044, 93.045, 93.053 Significant Deficiency – Eligibility Finding 2023-001 Criteria or Specific Requirement: As required by Title 2, Section 200.303 of the U.S. Code of Federal Regulations, the County must establish and maintain effective internal control over federal awards to provide reasonable assurance that the County 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 formally document their review of eligibility determinations of participants receiving Nutrition services. Context: A sample of 25 participants were tested, from three categories, including Adult Daycare/In-Home Aide, Transportation, and Nutrition, of which eight (8) of the participants in the sample received services for Nutrition. Of the eight (8) participants receiving Nutrition services in the sample, we noted no evidence of review of eligibility determination on all eight (8) participants. Documentation of the review process was provided for Adult Daycare/In- Home Aide and Transportation services. Effect: Without documentation of proper review by individuals knowledgeable about the specific grant requirements, there is no evidence to support whether the reviews are being performed to demonstrate controls are in place. Cause: Documentation was not maintained to support whether a review of the eligibility was performed. Recommendation: We recommend the County design and implement additional controls to ensure the eligibility review process is being conducted. 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 Centralina Council of Governments Program Name: Aging Cluster Federal Assistance Listing Numbers: 93.044, 93.045, 93.053 Significant Deficiency – Eligibility Finding 2023-001 Criteria or Specific Requirement: As required by Title 2, Section 200.303 of the U.S. Code of Federal Regulations, the County must establish and maintain effective internal control over federal awards to provide reasonable assurance that the County 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 formally document their review of eligibility determinations of participants receiving Nutrition services. Context: A sample of 25 participants were tested, from three categories, including Adult Daycare/In-Home Aide, Transportation, and Nutrition, of which eight (8) of the participants in the sample received services for Nutrition. Of the eight (8) participants receiving Nutrition services in the sample, we noted no evidence of review of eligibility determination on all eight (8) participants. Documentation of the review process was provided for Adult Daycare/In- Home Aide and Transportation services. Effect: Without documentation of proper review by individuals knowledgeable about the specific grant requirements, there is no evidence to support whether the reviews are being performed to demonstrate controls are in place. Cause: Documentation was not maintained to support whether a review of the eligibility was performed. Recommendation: We recommend the County design and implement additional controls to ensure the eligibility review process is being conducted. 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.