Audit 45126

FY End
2022-06-30
Total Expended
$26.50M
Findings
66
Programs
41
Organization: Union County (NC)
Year: 2022 Accepted: 2022-12-08

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
50981 2022-003 Significant Deficiency - N
50982 2022-003 Significant Deficiency - N
50983 2022-003 Significant Deficiency - N
50984 2022-003 Significant Deficiency - N
50985 2022-003 Significant Deficiency - N
50986 2022-003 Significant Deficiency - N
50987 2022-003 Significant Deficiency - N
50988 2022-003 Significant Deficiency - N
50989 2022-002 Material Weakness Yes E
50990 2022-003 Significant Deficiency - N
50991 2022-003 Significant Deficiency - N
50992 2022-003 Significant Deficiency - N
50993 2022-003 Significant Deficiency - N
50994 2022-003 Significant Deficiency - N
50995 2022-003 Significant Deficiency - N
50996 2022-002 Material Weakness Yes E
50997 2022-003 Significant Deficiency - N
50998 2022-002 Material Weakness Yes E
50999 2022-003 Significant Deficiency - N
51000 2022-002 Material Weakness Yes E
51001 2022-003 Significant Deficiency - N
51002 2022-002 Material Weakness Yes E
51003 2022-003 Significant Deficiency - N
51004 2022-002 Material Weakness Yes E
51005 2022-003 Significant Deficiency - N
51006 2022-002 Material Weakness Yes E
51007 2022-003 Significant Deficiency - N
51008 2022-002 Material Weakness Yes E
51009 2022-003 Significant Deficiency - N
51010 2022-002 Material Weakness Yes E
51011 2022-003 Significant Deficiency - N
51012 2022-002 Material Weakness Yes E
51013 2022-003 Significant Deficiency - N
627423 2022-003 Significant Deficiency - N
627424 2022-003 Significant Deficiency - N
627425 2022-003 Significant Deficiency - N
627426 2022-003 Significant Deficiency - N
627427 2022-003 Significant Deficiency - N
627428 2022-003 Significant Deficiency - N
627429 2022-003 Significant Deficiency - N
627430 2022-003 Significant Deficiency - N
627431 2022-002 Material Weakness Yes E
627432 2022-003 Significant Deficiency - N
627433 2022-003 Significant Deficiency - N
627434 2022-003 Significant Deficiency - N
627435 2022-003 Significant Deficiency - N
627436 2022-003 Significant Deficiency - N
627437 2022-003 Significant Deficiency - N
627438 2022-002 Material Weakness Yes E
627439 2022-003 Significant Deficiency - N
627440 2022-002 Material Weakness Yes E
627441 2022-003 Significant Deficiency - N
627442 2022-002 Material Weakness Yes E
627443 2022-003 Significant Deficiency - N
627444 2022-002 Material Weakness Yes E
627445 2022-003 Significant Deficiency - N
627446 2022-002 Material Weakness Yes E
627447 2022-003 Significant Deficiency - N
627448 2022-002 Material Weakness Yes E
627449 2022-003 Significant Deficiency - N
627450 2022-002 Material Weakness Yes E
627451 2022-003 Significant Deficiency - N
627452 2022-002 Material Weakness Yes E
627453 2022-003 Significant Deficiency - N
627454 2022-002 Material Weakness Yes E
627455 2022-003 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
93.563 Child Support Enforcement $1.33M - 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.26M Yes 0
93.568 Low-Income Home Energy Assistance $812,488 - 1
14.218 Community Development Block Grants/entitlement Grants $514,652 Yes 0
93.667 Social Services Block Grant $481,860 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $442,477 - 0
21.023 Emergency Rental Assistance Program $403,221 Yes 0
20.507 Federal Transit_formula Grants $309,598 - 0
93.767 Children's Health Insurance Program $184,174 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $170,470 - 0
20.600 State and Community Highway Safety $167,616 - 0
93.658 Foster Care_title IV-E $167,183 - 0
21.019 Coronavirus Relief Fund $164,233 - 0
97.042 Emergency Management Performance Grants $101,622 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $99,961 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $85,194 - 0
10.923 Emergency Watershed Protection Program $78,853 - 0
93.217 Family Planning_services $75,459 - 0
93.556 Promoting Safe and Stable Families $53,859 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $48,576 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $47,067 - 0
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $43,956 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $39,042 Yes 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $37,798 - 0
93.991 Preventive Health and Health Services Block Grant $33,956 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $29,819 - 0
93.499 Low Income Household Water Assistance Program $28,904 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $26,443 - 0
93.053 Nutrition Services Incentive Program $25,052 - 0
93.558 Temporary Assistance for Needy Families $16,141 - 1
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $10,466 - 1
93.566 Refugee and Entrant Assistance_state Administered Programs $8,329 - 0
93.659 Adoption Assistance $6,850 - 0
93.778 Medical Assistance Program $6,230 Yes 2
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $4,295 - 0
93.268 Immunization Cooperative Agreements $3,103 - 0
10.551 Supplemental Nutrition Assistance Program $1,491 - 0
93.994 Maternal and Child Health Services Block Grant to the States $1,472 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $975 - 0
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $158 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $79 - 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, 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 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

Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Material Weakness and Nonmaterial Noncompliance ? Eligibility Finding 2022-002 ? Repeat Finding Criteria or Specific Requirement: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST. We noted several errors related to the following compliance criteria: a) At the time of each initial application or annual redetermination of benefits for Medical Assistance, self-attest wages should be verified, documented, and entered correctly into the budget in order to determine if the participant is eligible to receive benefits. b) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the household count documented in NC FAST should be agreed to supporting documentation. c) At the time of each initial application or annual redetermination of benefits for Medical Assistance, either citizenship/identity documentation or alien status documentation (if non-citizen) existed in NC FAST. d) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the caseworker should review the Register of Deeds for aged, blind, or disabled cases, or for MQB program cases, to verify property owned by the participant and this information should be entered into the NC FAST system. Condition: The following are the results for each criteria listed above out of the 60 program participants selected for testing: a) There were two instances where there was a computation error for income reported in NC FAST. b) There was one instance where the supporting documentation related to household count did not support the information entered into NC FAST. c) There was one instances where citizenship was not verified. d) There was one instance where the Register of Deeds was not run. Context: We sampled 60 cases from a total population of 40,798 cases made to the participants during the fiscal year. There were 5 out of 60 unique participants tested with the errors noted above, in which one was determined to have been improperly determined eligible. Questioned Costs: We noted a total of $8,215 in questioned costs related to improper eligibility determination related to item ?c? noted above. Total claims tested totaled $1,803,371 and so the projected questioned costs were a calculated 0.84% error rate. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk the County could provide funding to individuals who are not eligible. Cause: County oversight when performing eligibility determinations. Recommendation: The County should review their processes to ensure proper supporting documentation of eligibility is maintained within each case file, caseworkers have proper training, and the number of quality reviews is sufficient. Additionally, the County should continue to work toward filling vacancies in the Family and Children?s Medicaid Units. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Material Weakness and Nonmaterial Noncompliance ? Eligibility Finding 2022-002 ? Repeat Finding Criteria or Specific Requirement: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST. We noted several errors related to the following compliance criteria: a) At the time of each initial application or annual redetermination of benefits for Medical Assistance, self-attest wages should be verified, documented, and entered correctly into the budget in order to determine if the participant is eligible to receive benefits. b) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the household count documented in NC FAST should be agreed to supporting documentation. c) At the time of each initial application or annual redetermination of benefits for Medical Assistance, either citizenship/identity documentation or alien status documentation (if non-citizen) existed in NC FAST. d) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the caseworker should review the Register of Deeds for aged, blind, or disabled cases, or for MQB program cases, to verify property owned by the participant and this information should be entered into the NC FAST system. Condition: The following are the results for each criteria listed above out of the 60 program participants selected for testing: a) There were two instances where there was a computation error for income reported in NC FAST. b) There was one instance where the supporting documentation related to household count did not support the information entered into NC FAST. c) There was one instances where citizenship was not verified. d) There was one instance where the Register of Deeds was not run. Context: We sampled 60 cases from a total population of 40,798 cases made to the participants during the fiscal year. There were 5 out of 60 unique participants tested with the errors noted above, in which one was determined to have been improperly determined eligible. Questioned Costs: We noted a total of $8,215 in questioned costs related to improper eligibility determination related to item ?c? noted above. Total claims tested totaled $1,803,371 and so the projected questioned costs were a calculated 0.84% error rate. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk the County could provide funding to individuals who are not eligible. Cause: County oversight when performing eligibility determinations. Recommendation: The County should review their processes to ensure proper supporting documentation of eligibility is maintained within each case file, caseworkers have proper training, and the number of quality reviews is sufficient. Additionally, the County should continue to work toward filling vacancies in the Family and Children?s Medicaid Units. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Material Weakness and Nonmaterial Noncompliance ? Eligibility Finding 2022-002 ? Repeat Finding Criteria or Specific Requirement: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST. We noted several errors related to the following compliance criteria: a) At the time of each initial application or annual redetermination of benefits for Medical Assistance, self-attest wages should be verified, documented, and entered correctly into the budget in order to determine if the participant is eligible to receive benefits. b) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the household count documented in NC FAST should be agreed to supporting documentation. c) At the time of each initial application or annual redetermination of benefits for Medical Assistance, either citizenship/identity documentation or alien status documentation (if non-citizen) existed in NC FAST. d) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the caseworker should review the Register of Deeds for aged, blind, or disabled cases, or for MQB program cases, to verify property owned by the participant and this information should be entered into the NC FAST system. Condition: The following are the results for each criteria listed above out of the 60 program participants selected for testing: a) There were two instances where there was a computation error for income reported in NC FAST. b) There was one instance where the supporting documentation related to household count did not support the information entered into NC FAST. c) There was one instances where citizenship was not verified. d) There was one instance where the Register of Deeds was not run. Context: We sampled 60 cases from a total population of 40,798 cases made to the participants during the fiscal year. There were 5 out of 60 unique participants tested with the errors noted above, in which one was determined to have been improperly determined eligible. Questioned Costs: We noted a total of $8,215 in questioned costs related to improper eligibility determination related to item ?c? noted above. Total claims tested totaled $1,803,371 and so the projected questioned costs were a calculated 0.84% error rate. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk the County could provide funding to individuals who are not eligible. Cause: County oversight when performing eligibility determinations. Recommendation: The County should review their processes to ensure proper supporting documentation of eligibility is maintained within each case file, caseworkers have proper training, and the number of quality reviews is sufficient. Additionally, the County should continue to work toward filling vacancies in the Family and Children?s Medicaid Units. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Material Weakness and Nonmaterial Noncompliance ? Eligibility Finding 2022-002 ? Repeat Finding Criteria or Specific Requirement: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST. We noted several errors related to the following compliance criteria: a) At the time of each initial application or annual redetermination of benefits for Medical Assistance, self-attest wages should be verified, documented, and entered correctly into the budget in order to determine if the participant is eligible to receive benefits. b) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the household count documented in NC FAST should be agreed to supporting documentation. c) At the time of each initial application or annual redetermination of benefits for Medical Assistance, either citizenship/identity documentation or alien status documentation (if non-citizen) existed in NC FAST. d) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the caseworker should review the Register of Deeds for aged, blind, or disabled cases, or for MQB program cases, to verify property owned by the participant and this information should be entered into the NC FAST system. Condition: The following are the results for each criteria listed above out of the 60 program participants selected for testing: a) There were two instances where there was a computation error for income reported in NC FAST. b) There was one instance where the supporting documentation related to household count did not support the information entered into NC FAST. c) There was one instances where citizenship was not verified. d) There was one instance where the Register of Deeds was not run. Context: We sampled 60 cases from a total population of 40,798 cases made to the participants during the fiscal year. There were 5 out of 60 unique participants tested with the errors noted above, in which one was determined to have been improperly determined eligible. Questioned Costs: We noted a total of $8,215 in questioned costs related to improper eligibility determination related to item ?c? noted above. Total claims tested totaled $1,803,371 and so the projected questioned costs were a calculated 0.84% error rate. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk the County could provide funding to individuals who are not eligible. Cause: County oversight when performing eligibility determinations. Recommendation: The County should review their processes to ensure proper supporting documentation of eligibility is maintained within each case file, caseworkers have proper training, and the number of quality reviews is sufficient. Additionally, the County should continue to work toward filling vacancies in the Family and Children?s Medicaid Units. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Material Weakness and Nonmaterial Noncompliance ? Eligibility Finding 2022-002 ? Repeat Finding Criteria or Specific Requirement: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST. We noted several errors related to the following compliance criteria: a) At the time of each initial application or annual redetermination of benefits for Medical Assistance, self-attest wages should be verified, documented, and entered correctly into the budget in order to determine if the participant is eligible to receive benefits. b) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the household count documented in NC FAST should be agreed to supporting documentation. c) At the time of each initial application or annual redetermination of benefits for Medical Assistance, either citizenship/identity documentation or alien status documentation (if non-citizen) existed in NC FAST. d) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the caseworker should review the Register of Deeds for aged, blind, or disabled cases, or for MQB program cases, to verify property owned by the participant and this information should be entered into the NC FAST system. Condition: The following are the results for each criteria listed above out of the 60 program participants selected for testing: a) There were two instances where there was a computation error for income reported in NC FAST. b) There was one instance where the supporting documentation related to household count did not support the information entered into NC FAST. c) There was one instances where citizenship was not verified. d) There was one instance where the Register of Deeds was not run. Context: We sampled 60 cases from a total population of 40,798 cases made to the participants during the fiscal year. There were 5 out of 60 unique participants tested with the errors noted above, in which one was determined to have been improperly determined eligible. Questioned Costs: We noted a total of $8,215 in questioned costs related to improper eligibility determination related to item ?c? noted above. Total claims tested totaled $1,803,371 and so the projected questioned costs were a calculated 0.84% error rate. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk the County could provide funding to individuals who are not eligible. Cause: County oversight when performing eligibility determinations. Recommendation: The County should review their processes to ensure proper supporting documentation of eligibility is maintained within each case file, caseworkers have proper training, and the number of quality reviews is sufficient. Additionally, the County should continue to work toward filling vacancies in the Family and Children?s Medicaid Units. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Material Weakness and Nonmaterial Noncompliance ? Eligibility Finding 2022-002 ? Repeat Finding Criteria or Specific Requirement: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST. We noted several errors related to the following compliance criteria: a) At the time of each initial application or annual redetermination of benefits for Medical Assistance, self-attest wages should be verified, documented, and entered correctly into the budget in order to determine if the participant is eligible to receive benefits. b) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the household count documented in NC FAST should be agreed to supporting documentation. c) At the time of each initial application or annual redetermination of benefits for Medical Assistance, either citizenship/identity documentation or alien status documentation (if non-citizen) existed in NC FAST. d) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the caseworker should review the Register of Deeds for aged, blind, or disabled cases, or for MQB program cases, to verify property owned by the participant and this information should be entered into the NC FAST system. Condition: The following are the results for each criteria listed above out of the 60 program participants selected for testing: a) There were two instances where there was a computation error for income reported in NC FAST. b) There was one instance where the supporting documentation related to household count did not support the information entered into NC FAST. c) There was one instances where citizenship was not verified. d) There was one instance where the Register of Deeds was not run. Context: We sampled 60 cases from a total population of 40,798 cases made to the participants during the fiscal year. There were 5 out of 60 unique participants tested with the errors noted above, in which one was determined to have been improperly determined eligible. Questioned Costs: We noted a total of $8,215 in questioned costs related to improper eligibility determination related to item ?c? noted above. Total claims tested totaled $1,803,371 and so the projected questioned costs were a calculated 0.84% error rate. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk the County could provide funding to individuals who are not eligible. Cause: County oversight when performing eligibility determinations. Recommendation: The County should review their processes to ensure proper supporting documentation of eligibility is maintained within each case file, caseworkers have proper training, and the number of quality reviews is sufficient. Additionally, the County should continue to work toward filling vacancies in the Family and Children?s Medicaid Units. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Material Weakness and Nonmaterial Noncompliance ? Eligibility Finding 2022-002 ? Repeat Finding Criteria or Specific Requirement: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST. We noted several errors related to the following compliance criteria: a) At the time of each initial application or annual redetermination of benefits for Medical Assistance, self-attest wages should be verified, documented, and entered correctly into the budget in order to determine if the participant is eligible to receive benefits. b) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the household count documented in NC FAST should be agreed to supporting documentation. c) At the time of each initial application or annual redetermination of benefits for Medical Assistance, either citizenship/identity documentation or alien status documentation (if non-citizen) existed in NC FAST. d) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the caseworker should review the Register of Deeds for aged, blind, or disabled cases, or for MQB program cases, to verify property owned by the participant and this information should be entered into the NC FAST system. Condition: The following are the results for each criteria listed above out of the 60 program participants selected for testing: a) There were two instances where there was a computation error for income reported in NC FAST. b) There was one instance where the supporting documentation related to household count did not support the information entered into NC FAST. c) There was one instances where citizenship was not verified. d) There was one instance where the Register of Deeds was not run. Context: We sampled 60 cases from a total population of 40,798 cases made to the participants during the fiscal year. There were 5 out of 60 unique participants tested with the errors noted above, in which one was determined to have been improperly determined eligible. Questioned Costs: We noted a total of $8,215 in questioned costs related to improper eligibility determination related to item ?c? noted above. Total claims tested totaled $1,803,371 and so the projected questioned costs were a calculated 0.84% error rate. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk the County could provide funding to individuals who are not eligible. Cause: County oversight when performing eligibility determinations. Recommendation: The County should review their processes to ensure proper supporting documentation of eligibility is maintained within each case file, caseworkers have proper training, and the number of quality reviews is sufficient. Additionally, the County should continue to work toward filling vacancies in the Family and Children?s Medicaid Units. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Material Weakness and Nonmaterial Noncompliance ? Eligibility Finding 2022-002 ? Repeat Finding Criteria or Specific Requirement: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST. We noted several errors related to the following compliance criteria: a) At the time of each initial application or annual redetermination of benefits for Medical Assistance, self-attest wages should be verified, documented, and entered correctly into the budget in order to determine if the participant is eligible to receive benefits. b) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the household count documented in NC FAST should be agreed to supporting documentation. c) At the time of each initial application or annual redetermination of benefits for Medical Assistance, either citizenship/identity documentation or alien status documentation (if non-citizen) existed in NC FAST. d) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the caseworker should review the Register of Deeds for aged, blind, or disabled cases, or for MQB program cases, to verify property owned by the participant and this information should be entered into the NC FAST system. Condition: The following are the results for each criteria listed above out of the 60 program participants selected for testing: a) There were two instances where there was a computation error for income reported in NC FAST. b) There was one instance where the supporting documentation related to household count did not support the information entered into NC FAST. c) There was one instances where citizenship was not verified. d) There was one instance where the Register of Deeds was not run. Context: We sampled 60 cases from a total population of 40,798 cases made to the participants during the fiscal year. There were 5 out of 60 unique participants tested with the errors noted above, in which one was determined to have been improperly determined eligible. Questioned Costs: We noted a total of $8,215 in questioned costs related to improper eligibility determination related to item ?c? noted above. Total claims tested totaled $1,803,371 and so the projected questioned costs were a calculated 0.84% error rate. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk the County could provide funding to individuals who are not eligible. Cause: County oversight when performing eligibility determinations. Recommendation: The County should review their processes to ensure proper supporting documentation of eligibility is maintained within each case file, caseworkers have proper training, and the number of quality reviews is sufficient. Additionally, the County should continue to work toward filling vacancies in the Family and Children?s Medicaid Units. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Material Weakness and Nonmaterial Noncompliance ? Eligibility Finding 2022-002 ? Repeat Finding Criteria or Specific Requirement: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST. We noted several errors related to the following compliance criteria: a) At the time of each initial application or annual redetermination of benefits for Medical Assistance, self-attest wages should be verified, documented, and entered correctly into the budget in order to determine if the participant is eligible to receive benefits. b) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the household count documented in NC FAST should be agreed to supporting documentation. c) At the time of each initial application or annual redetermination of benefits for Medical Assistance, either citizenship/identity documentation or alien status documentation (if non-citizen) existed in NC FAST. d) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the caseworker should review the Register of Deeds for aged, blind, or disabled cases, or for MQB program cases, to verify property owned by the participant and this information should be entered into the NC FAST system. Condition: The following are the results for each criteria listed above out of the 60 program participants selected for testing: a) There were two instances where there was a computation error for income reported in NC FAST. b) There was one instance where the supporting documentation related to household count did not support the information entered into NC FAST. c) There was one instances where citizenship was not verified. d) There was one instance where the Register of Deeds was not run. Context: We sampled 60 cases from a total population of 40,798 cases made to the participants during the fiscal year. There were 5 out of 60 unique participants tested with the errors noted above, in which one was determined to have been improperly determined eligible. Questioned Costs: We noted a total of $8,215 in questioned costs related to improper eligibility determination related to item ?c? noted above. Total claims tested totaled $1,803,371 and so the projected questioned costs were a calculated 0.84% error rate. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk the County could provide funding to individuals who are not eligible. Cause: County oversight when performing eligibility determinations. Recommendation: The County should review their processes to ensure proper supporting documentation of eligibility is maintained within each case file, caseworkers have proper training, and the number of quality reviews is sufficient. Additionally, the County should continue to work toward filling vacancies in the Family and Children?s Medicaid Units. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Material Weakness and Nonmaterial Noncompliance ? Eligibility Finding 2022-002 ? Repeat Finding Criteria or Specific Requirement: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST. We noted several errors related to the following compliance criteria: a) At the time of each initial application or annual redetermination of benefits for Medical Assistance, self-attest wages should be verified, documented, and entered correctly into the budget in order to determine if the participant is eligible to receive benefits. b) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the household count documented in NC FAST should be agreed to supporting documentation. c) At the time of each initial application or annual redetermination of benefits for Medical Assistance, either citizenship/identity documentation or alien status documentation (if non-citizen) existed in NC FAST. d) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the caseworker should review the Register of Deeds for aged, blind, or disabled cases, or for MQB program cases, to verify property owned by the participant and this information should be entered into the NC FAST system. Condition: The following are the results for each criteria listed above out of the 60 program participants selected for testing: a) There were two instances where there was a computation error for income reported in NC FAST. b) There was one instance where the supporting documentation related to household count did not support the information entered into NC FAST. c) There was one instances where citizenship was not verified. d) There was one instance where the Register of Deeds was not run. Context: We sampled 60 cases from a total population of 40,798 cases made to the participants during the fiscal year. There were 5 out of 60 unique participants tested with the errors noted above, in which one was determined to have been improperly determined eligible. Questioned Costs: We noted a total of $8,215 in questioned costs related to improper eligibility determination related to item ?c? noted above. Total claims tested totaled $1,803,371 and so the projected questioned costs were a calculated 0.84% error rate. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk the County could provide funding to individuals who are not eligible. Cause: County oversight when performing eligibility determinations. Recommendation: The County should review their processes to ensure proper supporting documentation of eligibility is maintained within each case file, caseworkers have proper training, and the number of quality reviews is sufficient. Additionally, the County should continue to work toward filling vacancies in the Family and Children?s Medicaid Units. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Material Weakness and Nonmaterial Noncompliance ? Eligibility Finding 2022-002 ? Repeat Finding Criteria or Specific Requirement: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST. We noted several errors related to the following compliance criteria: a) At the time of each initial application or annual redetermination of benefits for Medical Assistance, self-attest wages should be verified, documented, and entered correctly into the budget in order to determine if the participant is eligible to receive benefits. b) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the household count documented in NC FAST should be agreed to supporting documentation. c) At the time of each initial application or annual redetermination of benefits for Medical Assistance, either citizenship/identity documentation or alien status documentation (if non-citizen) existed in NC FAST. d) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the caseworker should review the Register of Deeds for aged, blind, or disabled cases, or for MQB program cases, to verify property owned by the participant and this information should be entered into the NC FAST system. Condition: The following are the results for each criteria listed above out of the 60 program participants selected for testing: a) There were two instances where there was a computation error for income reported in NC FAST. b) There was one instance where the supporting documentation related to household count did not support the information entered into NC FAST. c) There was one instances where citizenship was not verified. d) There was one instance where the Register of Deeds was not run. Context: We sampled 60 cases from a total population of 40,798 cases made to the participants during the fiscal year. There were 5 out of 60 unique participants tested with the errors noted above, in which one was determined to have been improperly determined eligible. Questioned Costs: We noted a total of $8,215 in questioned costs related to improper eligibility determination related to item ?c? noted above. Total claims tested totaled $1,803,371 and so the projected questioned costs were a calculated 0.84% error rate. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk the County could provide funding to individuals who are not eligible. Cause: County oversight when performing eligibility determinations. Recommendation: The County should review their processes to ensure proper supporting documentation of eligibility is maintained within each case file, caseworkers have proper training, and the number of quality reviews is sufficient. Additionally, the County should continue to work toward filling vacancies in the Family and Children?s Medicaid Units. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Material Weakness and Nonmaterial Noncompliance ? Eligibility Finding 2022-002 ? Repeat Finding Criteria or Specific Requirement: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST. We noted several errors related to the following compliance criteria: a) At the time of each initial application or annual redetermination of benefits for Medical Assistance, self-attest wages should be verified, documented, and entered correctly into the budget in order to determine if the participant is eligible to receive benefits. b) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the household count documented in NC FAST should be agreed to supporting documentation. c) At the time of each initial application or annual redetermination of benefits for Medical Assistance, either citizenship/identity documentation or alien status documentation (if non-citizen) existed in NC FAST. d) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the caseworker should review the Register of Deeds for aged, blind, or disabled cases, or for MQB program cases, to verify property owned by the participant and this information should be entered into the NC FAST system. Condition: The following are the results for each criteria listed above out of the 60 program participants selected for testing: a) There were two instances where there was a computation error for income reported in NC FAST. b) There was one instance where the supporting documentation related to household count did not support the information entered into NC FAST. c) There was one instances where citizenship was not verified. d) There was one instance where the Register of Deeds was not run. Context: We sampled 60 cases from a total population of 40,798 cases made to the participants during the fiscal year. There were 5 out of 60 unique participants tested with the errors noted above, in which one was determined to have been improperly determined eligible. Questioned Costs: We noted a total of $8,215 in questioned costs related to improper eligibility determination related to item ?c? noted above. Total claims tested totaled $1,803,371 and so the projected questioned costs were a calculated 0.84% error rate. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk the County could provide funding to individuals who are not eligible. Cause: County oversight when performing eligibility determinations. Recommendation: The County should review their processes to ensure proper supporting documentation of eligibility is maintained within each case file, caseworkers have proper training, and the number of quality reviews is sufficient. Additionally, the County should continue to work toward filling vacancies in the Family and Children?s Medicaid Units. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Material Weakness and Nonmaterial Noncompliance ? Eligibility Finding 2022-002 ? Repeat Finding Criteria or Specific Requirement: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST. We noted several errors related to the following compliance criteria: a) At the time of each initial application or annual redetermination of benefits for Medical Assistance, self-attest wages should be verified, documented, and entered correctly into the budget in order to determine if the participant is eligible to receive benefits. b) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the household count documented in NC FAST should be agreed to supporting documentation. c) At the time of each initial application or annual redetermination of benefits for Medical Assistance, either citizenship/identity documentation or alien status documentation (if non-citizen) existed in NC FAST. d) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the caseworker should review the Register of Deeds for aged, blind, or disabled cases, or for MQB program cases, to verify property owned by the participant and this information should be entered into the NC FAST system. Condition: The following are the results for each criteria listed above out of the 60 program participants selected for testing: a) There were two instances where there was a computation error for income reported in NC FAST. b) There was one instance where the supporting documentation related to household count did not support the information entered into NC FAST. c) There was one instances where citizenship was not verified. d) There was one instance where the Register of Deeds was not run. Context: We sampled 60 cases from a total population of 40,798 cases made to the participants during the fiscal year. There were 5 out of 60 unique participants tested with the errors noted above, in which one was determined to have been improperly determined eligible. Questioned Costs: We noted a total of $8,215 in questioned costs related to improper eligibility determination related to item ?c? noted above. Total claims tested totaled $1,803,371 and so the projected questioned costs were a calculated 0.84% error rate. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk the County could provide funding to individuals who are not eligible. Cause: County oversight when performing eligibility determinations. Recommendation: The County should review their processes to ensure proper supporting documentation of eligibility is maintained within each case file, caseworkers have proper training, and the number of quality reviews is sufficient. Additionally, the County should continue to work toward filling vacancies in the Family and Children?s Medicaid Units. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Material Weakness and Nonmaterial Noncompliance ? Eligibility Finding 2022-002 ? Repeat Finding Criteria or Specific Requirement: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST. We noted several errors related to the following compliance criteria: a) At the time of each initial application or annual redetermination of benefits for Medical Assistance, self-attest wages should be verified, documented, and entered correctly into the budget in order to determine if the participant is eligible to receive benefits. b) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the household count documented in NC FAST should be agreed to supporting documentation. c) At the time of each initial application or annual redetermination of benefits for Medical Assistance, either citizenship/identity documentation or alien status documentation (if non-citizen) existed in NC FAST. d) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the caseworker should review the Register of Deeds for aged, blind, or disabled cases, or for MQB program cases, to verify property owned by the participant and this information should be entered into the NC FAST system. Condition: The following are the results for each criteria listed above out of the 60 program participants selected for testing: a) There were two instances where there was a computation error for income reported in NC FAST. b) There was one instance where the supporting documentation related to household count did not support the information entered into NC FAST. c) There was one instances where citizenship was not verified. d) There was one instance where the Register of Deeds was not run. Context: We sampled 60 cases from a total population of 40,798 cases made to the participants during the fiscal year. There were 5 out of 60 unique participants tested with the errors noted above, in which one was determined to have been improperly determined eligible. Questioned Costs: We noted a total of $8,215 in questioned costs related to improper eligibility determination related to item ?c? noted above. Total claims tested totaled $1,803,371 and so the projected questioned costs were a calculated 0.84% error rate. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk the County could provide funding to individuals who are not eligible. Cause: County oversight when performing eligibility determinations. Recommendation: The County should review their processes to ensure proper supporting documentation of eligibility is maintained within each case file, caseworkers have proper training, and the number of quality reviews is sufficient. Additionally, the County should continue to work toward filling vacancies in the Family and Children?s Medicaid Units. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Material Weakness and Nonmaterial Noncompliance ? Eligibility Finding 2022-002 ? Repeat Finding Criteria or Specific Requirement: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST. We noted several errors related to the following compliance criteria: a) At the time of each initial application or annual redetermination of benefits for Medical Assistance, self-attest wages should be verified, documented, and entered correctly into the budget in order to determine if the participant is eligible to receive benefits. b) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the household count documented in NC FAST should be agreed to supporting documentation. c) At the time of each initial application or annual redetermination of benefits for Medical Assistance, either citizenship/identity documentation or alien status documentation (if non-citizen) existed in NC FAST. d) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the caseworker should review the Register of Deeds for aged, blind, or disabled cases, or for MQB program cases, to verify property owned by the participant and this information should be entered into the NC FAST system. Condition: The following are the results for each criteria listed above out of the 60 program participants selected for testing: a) There were two instances where there was a computation error for income reported in NC FAST. b) There was one instance where the supporting documentation related to household count did not support the information entered into NC FAST. c) There was one instances where citizenship was not verified. d) There was one instance where the Register of Deeds was not run. Context: We sampled 60 cases from a total population of 40,798 cases made to the participants during the fiscal year. There were 5 out of 60 unique participants tested with the errors noted above, in which one was determined to have been improperly determined eligible. Questioned Costs: We noted a total of $8,215 in questioned costs related to improper eligibility determination related to item ?c? noted above. Total claims tested totaled $1,803,371 and so the projected questioned costs were a calculated 0.84% error rate. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk the County could provide funding to individuals who are not eligible. Cause: County oversight when performing eligibility determinations. Recommendation: The County should review their processes to ensure proper supporting documentation of eligibility is maintained within each case file, caseworkers have proper training, and the number of quality reviews is sufficient. Additionally, the County should continue to work toward filling vacancies in the Family and Children?s Medicaid Units. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Material Weakness and Nonmaterial Noncompliance ? Eligibility Finding 2022-002 ? Repeat Finding Criteria or Specific Requirement: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST. We noted several errors related to the following compliance criteria: a) At the time of each initial application or annual redetermination of benefits for Medical Assistance, self-attest wages should be verified, documented, and entered correctly into the budget in order to determine if the participant is eligible to receive benefits. b) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the household count documented in NC FAST should be agreed to supporting documentation. c) At the time of each initial application or annual redetermination of benefits for Medical Assistance, either citizenship/identity documentation or alien status documentation (if non-citizen) existed in NC FAST. d) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the caseworker should review the Register of Deeds for aged, blind, or disabled cases, or for MQB program cases, to verify property owned by the participant and this information should be entered into the NC FAST system. Condition: The following are the results for each criteria listed above out of the 60 program participants selected for testing: a) There were two instances where there was a computation error for income reported in NC FAST. b) There was one instance where the supporting documentation related to household count did not support the information entered into NC FAST. c) There was one instances where citizenship was not verified. d) There was one instance where the Register of Deeds was not run. Context: We sampled 60 cases from a total population of 40,798 cases made to the participants during the fiscal year. There were 5 out of 60 unique participants tested with the errors noted above, in which one was determined to have been improperly determined eligible. Questioned Costs: We noted a total of $8,215 in questioned costs related to improper eligibility determination related to item ?c? noted above. Total claims tested totaled $1,803,371 and so the projected questioned costs were a calculated 0.84% error rate. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk the County could provide funding to individuals who are not eligible. Cause: County oversight when performing eligibility determinations. Recommendation: The County should review their processes to ensure proper supporting documentation of eligibility is maintained within each case file, caseworkers have proper training, and the number of quality reviews is sufficient. Additionally, the County should continue to work toward filling vacancies in the Family and Children?s Medicaid Units. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Material Weakness and Nonmaterial Noncompliance ? Eligibility Finding 2022-002 ? Repeat Finding Criteria or Specific Requirement: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST. We noted several errors related to the following compliance criteria: a) At the time of each initial application or annual redetermination of benefits for Medical Assistance, self-attest wages should be verified, documented, and entered correctly into the budget in order to determine if the participant is eligible to receive benefits. b) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the household count documented in NC FAST should be agreed to supporting documentation. c) At the time of each initial application or annual redetermination of benefits for Medical Assistance, either citizenship/identity documentation or alien status documentation (if non-citizen) existed in NC FAST. d) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the caseworker should review the Register of Deeds for aged, blind, or disabled cases, or for MQB program cases, to verify property owned by the participant and this information should be entered into the NC FAST system. Condition: The following are the results for each criteria listed above out of the 60 program participants selected for testing: a) There were two instances where there was a computation error for income reported in NC FAST. b) There was one instance where the supporting documentation related to household count did not support the information entered into NC FAST. c) There was one instances where citizenship was not verified. d) There was one instance where the Register of Deeds was not run. Context: We sampled 60 cases from a total population of 40,798 cases made to the participants during the fiscal year. There were 5 out of 60 unique participants tested with the errors noted above, in which one was determined to have been improperly determined eligible. Questioned Costs: We noted a total of $8,215 in questioned costs related to improper eligibility determination related to item ?c? noted above. Total claims tested totaled $1,803,371 and so the projected questioned costs were a calculated 0.84% error rate. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk the County could provide funding to individuals who are not eligible. Cause: County oversight when performing eligibility determinations. Recommendation: The County should review their processes to ensure proper supporting documentation of eligibility is maintained within each case file, caseworkers have proper training, and the number of quality reviews is sufficient. Additionally, the County should continue to work toward filling vacancies in the Family and Children?s Medicaid Units. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Material Weakness and Nonmaterial Noncompliance ? Eligibility Finding 2022-002 ? Repeat Finding Criteria or Specific Requirement: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST. We noted several errors related to the following compliance criteria: a) At the time of each initial application or annual redetermination of benefits for Medical Assistance, self-attest wages should be verified, documented, and entered correctly into the budget in order to determine if the participant is eligible to receive benefits. b) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the household count documented in NC FAST should be agreed to supporting documentation. c) At the time of each initial application or annual redetermination of benefits for Medical Assistance, either citizenship/identity documentation or alien status documentation (if non-citizen) existed in NC FAST. d) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the caseworker should review the Register of Deeds for aged, blind, or disabled cases, or for MQB program cases, to verify property owned by the participant and this information should be entered into the NC FAST system. Condition: The following are the results for each criteria listed above out of the 60 program participants selected for testing: a) There were two instances where there was a computation error for income reported in NC FAST. b) There was one instance where the supporting documentation related to household count did not support the information entered into NC FAST. c) There was one instances where citizenship was not verified. d) There was one instance where the Register of Deeds was not run. Context: We sampled 60 cases from a total population of 40,798 cases made to the participants during the fiscal year. There were 5 out of 60 unique participants tested with the errors noted above, in which one was determined to have been improperly determined eligible. Questioned Costs: We noted a total of $8,215 in questioned costs related to improper eligibility determination related to item ?c? noted above. Total claims tested totaled $1,803,371 and so the projected questioned costs were a calculated 0.84% error rate. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk the County could provide funding to individuals who are not eligible. Cause: County oversight when performing eligibility determinations. Recommendation: The County should review their processes to ensure proper supporting documentation of eligibility is maintained within each case file, caseworkers have proper training, and the number of quality reviews is sufficient. Additionally, the County should continue to work toward filling vacancies in the Family and Children?s Medicaid Units. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Material Weakness and Nonmaterial Noncompliance ? Eligibility Finding 2022-002 ? Repeat Finding Criteria or Specific Requirement: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST. We noted several errors related to the following compliance criteria: a) At the time of each initial application or annual redetermination of benefits for Medical Assistance, self-attest wages should be verified, documented, and entered correctly into the budget in order to determine if the participant is eligible to receive benefits. b) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the household count documented in NC FAST should be agreed to supporting documentation. c) At the time of each initial application or annual redetermination of benefits for Medical Assistance, either citizenship/identity documentation or alien status documentation (if non-citizen) existed in NC FAST. d) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the caseworker should review the Register of Deeds for aged, blind, or disabled cases, or for MQB program cases, to verify property owned by the participant and this information should be entered into the NC FAST system. Condition: The following are the results for each criteria listed above out of the 60 program participants selected for testing: a) There were two instances where there was a computation error for income reported in NC FAST. b) There was one instance where the supporting documentation related to household count did not support the information entered into NC FAST. c) There was one instances where citizenship was not verified. d) There was one instance where the Register of Deeds was not run. Context: We sampled 60 cases from a total population of 40,798 cases made to the participants during the fiscal year. There were 5 out of 60 unique participants tested with the errors noted above, in which one was determined to have been improperly determined eligible. Questioned Costs: We noted a total of $8,215 in questioned costs related to improper eligibility determination related to item ?c? noted above. Total claims tested totaled $1,803,371 and so the projected questioned costs were a calculated 0.84% error rate. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk the County could provide funding to individuals who are not eligible. Cause: County oversight when performing eligibility determinations. Recommendation: The County should review their processes to ensure proper supporting documentation of eligibility is maintained within each case file, caseworkers have proper training, and the number of quality reviews is sufficient. Additionally, the County should continue to work toward filling vacancies in the Family and Children?s Medicaid Units. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.
U.S. Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Material Weakness and Nonmaterial Noncompliance ? Eligibility Finding 2022-002 ? Repeat Finding Criteria or Specific Requirement: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST. We noted several errors related to the following compliance criteria: a) At the time of each initial application or annual redetermination of benefits for Medical Assistance, self-attest wages should be verified, documented, and entered correctly into the budget in order to determine if the participant is eligible to receive benefits. b) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the household count documented in NC FAST should be agreed to supporting documentation. c) At the time of each initial application or annual redetermination of benefits for Medical Assistance, either citizenship/identity documentation or alien status documentation (if non-citizen) existed in NC FAST. d) At the time of each initial application or annual redetermination of benefits for Medical Assistance, the caseworker should review the Register of Deeds for aged, blind, or disabled cases, or for MQB program cases, to verify property owned by the participant and this information should be entered into the NC FAST system. Condition: The following are the results for each criteria listed above out of the 60 program participants selected for testing: a) There were two instances where there was a computation error for income reported in NC FAST. b) There was one instance where the supporting documentation related to household count did not support the information entered into NC FAST. c) There was one instances where citizenship was not verified. d) There was one instance where the Register of Deeds was not run. Context: We sampled 60 cases from a total population of 40,798 cases made to the participants during the fiscal year. There were 5 out of 60 unique participants tested with the errors noted above, in which one was determined to have been improperly determined eligible. Questioned Costs: We noted a total of $8,215 in questioned costs related to improper eligibility determination related to item ?c? noted above. Total claims tested totaled $1,803,371 and so the projected questioned costs were a calculated 0.84% error rate. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk the County could provide funding to individuals who are not eligible. Cause: County oversight when performing eligibility determinations. Recommendation: The County should review their processes to ensure proper supporting documentation of eligibility is maintained within each case file, caseworkers have proper training, and the number of quality reviews is sufficient. Additionally, the County should continue to work toward filling vacancies in the Family and Children?s Medicaid Units. 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.
Department of Health and Human Services Passed through the North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Program Name: Low-Income Home Energy Assistance Federal Assistance Listing Number: 93.568 Program Name: Supplemental Nutrition Assistance Program Federal Assistance Listing Number: 10.561 Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Program Name: Work First ? Child Support Enforcement Federal Assistance Listing Number: 93.563 Department of Social Services ? Crosscutting Significant Deficiency and Nonmaterial Noncompliance ? Special Test and Provisions Finding 2022-003 Criteria or Specific Requirement: As required by OMB Circular A-87, indirect cost amounts should be reported on the DSS-1571 accurately according to the amounts and codes indicated in the Indirect Cost Plan. Condition: The County had utilized their fiscal year 2021 cost allocation plan for reporting indirect costs on the Form 1571 for fiscal year 2022. Context: The County had reported the incorrect monthly indirect costs amount for all 12 months of fiscal year 2022. Questioned Costs: The following programs had known questioned costs in excess of $25,000 each: Medical Assistance: $121,224.91 Low-Income Home Energy Assistance: $32,161,68 Supplemental Nutrition Assistance Program: $46,541.36 Temporary Assistance for Needy Families: $40,770.93 Child Support Enforcement: $26,111.14 As 100% of questioned costs were identified for this issue, there are no likely questioned costs to report. Effect: The County, after considering local matching requirements, received $266,810 in additional reimbursements during fiscal year 2022 by utilizing the fiscal year 2021 cost allocation plan. Cause: The County had inadvertently continued to use the prior-year cost allocation plan for the current fiscal year. Recommendation: We recommend the County design and implement additional controls to ensure the correct cost allocation plan is utilized before filing its monthly Form 1571. 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.