Audit 45925

FY End
2022-06-30
Total Expended
$96.79M
Findings
14
Programs
50
Organization: Guilford County (NC)
Year: 2022 Accepted: 2022-12-16

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
46884 2022-001 - Yes E
46885 2022-001 - Yes E
46886 2022-001 - Yes E
46887 2022-001 - Yes E
46888 2022-001 - Yes E
46889 2022-001 - Yes E
46890 2022-002 - - L
623326 2022-001 - Yes E
623327 2022-001 - Yes E
623328 2022-001 - Yes E
623329 2022-001 - Yes E
623330 2022-001 - Yes E
623331 2022-001 - Yes E
623332 2022-002 - - L

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $37.51M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Fund $2.85M Yes 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $2.65M - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $2.46M - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $893,723 Yes 0
93.568 Low-Income Home Energy Assistance $759,010 Yes 0
93.268 Immunization Cooperative Agreements $757,300 - 0
93.563 Child Support Enforcement $590,906 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $443,324 - 0
93.U01 Adoption Fostercare $361,580 - 0
21.019 Coronavirus Relief Fund $304,137 - 0
93.283 Centers for Disease Control and Prevention_investigations and Technical Assistance $280,142 - 0
93.217 Family Planning_services $240,258 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $224,924 Yes 0
16.710 Public Safety Partnership and Community Policing Grants $219,317 - 0
93.767 Children's Health Insurance Program $207,733 - 0
93.498 Provider Relief Fund $176,500 - 0
93.617 Voting Access for Individuals with Disabilities_grants to States $173,890 - 0
16.803 Recovery Act - Eward Byrne Memorial Justice Assistance Grant (jag) Program/ Grants to States and Territories $154,789 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $153,054 - 0
93.556 Promoting Safe and Stable Families $152,111 - 0
95.001 High Intensity Drug Trafficking Areas Program $148,306 - 0
93.940 Hiv Prevention Activities_health Department Based $142,273 - 0
93.667 Social Services Block Grant $127,257 Yes 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $112,815 Yes 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $105,491 - 0
93.053 Nutrition Services Incentive Program $102,061 Yes 0
10.555 National School Lunch Program $96,598 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $95,784 - 0
93.539 Pphf Capacity Building Assistance to Strengthen Public Health Immunization Infrastructure and Performance Financed in Part by Prevention and Public Health Funds $92,699 - 0
93.994 Maternal and Child Health Services Block Grant to the States $92,175 - 0
93.069 Public Health Emergency Preparedness $80,000 - 0
97.042 Emergency Management Performance Grants $78,071 - 0
16.922 Equitable Sharing Program $74,005 - 0
20.507 Federal Transit_formula Grants $70,665 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $69,713 - 0
93.558 Temporary Assistance for Needy Families $69,463 Yes 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $58,162 - 0
20.600 State and Community Highway Safety $41,060 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $38,809 - 0
93.658 Foster Care_title IV-E $37,088 - 0
93.305 National State Based Tobacco Control Programs $36,799 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $36,692 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $31,119 - 0
93.758 Preventive Health and Health Services Block Grant Funded Solely with Prevention and Public Health Funds (pphf) $30,646 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $29,044 - 0
93.778 Medical Assistance Program $27,576 Yes 1
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $8,002 - 0
93.659 Adoption Assistance $1,110 - 0
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $100 - 0

Contacts

Name Title Type
YBEQWGFJPMJ3 John Barfield Auditee
3366414574 April Adams 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: Guilford 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 Guilford 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 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance") and the State Single Audit Implementation Act. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, the preparation of the basic financial statements.
Title: Note 3-Clusters of programs 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: Guilford County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The following clusters of programs are clustered by the North Carolina Department of Health and Human Services and are treated separately for State audit requirement purposes: Subsidized Child Care, Foster Care and Adoption, HIV, Rural Operating Assistance Program, and Special Children Adoption Fund.

Finding Details

U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services Medical Assistance Programs Assistance Listing # 93.778 Finding 2022-001 Nonmaterial Noncompliance - Eligibility Criteria: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST, and to ensure all required physical documentation is located in the file to properly document eligibility with program requirements. The County should ensure all countable resources are computed accurately and all income information is entered into NCFAST correctly. Condition: There were 10 out of 60 participants tested with various filing errors noted below. Due to the COVID-19 Public Health Emergency, there were waivers in place during the fiscal year. In all instances, participants were found to be eligible for benefits. Questioned costs: None Context: There was one instance where the countable resources was not computed accurately in NCFAST. There were three instances where income was not entered into NCFAST correctly. There was one instance where the DMA-5097 was not on file. There were two instances where the income from the tax return was not counted correctly. There was one instance where the OVS was not run on a client. There were two instances where the OLV was not documented in the system. 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 that the County could not immediately substantiate the eligibility determination. Cause: The increased workload caused by the global pandemic, coupled with Federal and State directives to not reduce or terminate benefits. Recommendation: Although this issue will occur from time to time considering the volume of case files that the County processes and maintains, we recommend procedures be reinforced in order to ensure all proper documentation is kept and maintained. Management?s Response: Management agrees with the finding but wishes to stress that Federal directives mandated eligibility for all applicants. Management also wishes to note that due to the pandemic they were unable to fully staff and properly train workers who were found and hired.
U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services Medical Assistance Programs Assistance Listing # 93.778 Finding 2022-001 Nonmaterial Noncompliance - Eligibility Criteria: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST, and to ensure all required physical documentation is located in the file to properly document eligibility with program requirements. The County should ensure all countable resources are computed accurately and all income information is entered into NCFAST correctly. Condition: There were 10 out of 60 participants tested with various filing errors noted below. Due to the COVID-19 Public Health Emergency, there were waivers in place during the fiscal year. In all instances, participants were found to be eligible for benefits. Questioned costs: None Context: There was one instance where the countable resources was not computed accurately in NCFAST. There were three instances where income was not entered into NCFAST correctly. There was one instance where the DMA-5097 was not on file. There were two instances where the income from the tax return was not counted correctly. There was one instance where the OVS was not run on a client. There were two instances where the OLV was not documented in the system. 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 that the County could not immediately substantiate the eligibility determination. Cause: The increased workload caused by the global pandemic, coupled with Federal and State directives to not reduce or terminate benefits. Recommendation: Although this issue will occur from time to time considering the volume of case files that the County processes and maintains, we recommend procedures be reinforced in order to ensure all proper documentation is kept and maintained. Management?s Response: Management agrees with the finding but wishes to stress that Federal directives mandated eligibility for all applicants. Management also wishes to note that due to the pandemic they were unable to fully staff and properly train workers who were found and hired.
U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services Medical Assistance Programs Assistance Listing # 93.778 Finding 2022-001 Nonmaterial Noncompliance - Eligibility Criteria: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST, and to ensure all required physical documentation is located in the file to properly document eligibility with program requirements. The County should ensure all countable resources are computed accurately and all income information is entered into NCFAST correctly. Condition: There were 10 out of 60 participants tested with various filing errors noted below. Due to the COVID-19 Public Health Emergency, there were waivers in place during the fiscal year. In all instances, participants were found to be eligible for benefits. Questioned costs: None Context: There was one instance where the countable resources was not computed accurately in NCFAST. There were three instances where income was not entered into NCFAST correctly. There was one instance where the DMA-5097 was not on file. There were two instances where the income from the tax return was not counted correctly. There was one instance where the OVS was not run on a client. There were two instances where the OLV was not documented in the system. 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 that the County could not immediately substantiate the eligibility determination. Cause: The increased workload caused by the global pandemic, coupled with Federal and State directives to not reduce or terminate benefits. Recommendation: Although this issue will occur from time to time considering the volume of case files that the County processes and maintains, we recommend procedures be reinforced in order to ensure all proper documentation is kept and maintained. Management?s Response: Management agrees with the finding but wishes to stress that Federal directives mandated eligibility for all applicants. Management also wishes to note that due to the pandemic they were unable to fully staff and properly train workers who were found and hired.
U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services Medical Assistance Programs Assistance Listing # 93.778 Finding 2022-001 Nonmaterial Noncompliance - Eligibility Criteria: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST, and to ensure all required physical documentation is located in the file to properly document eligibility with program requirements. The County should ensure all countable resources are computed accurately and all income information is entered into NCFAST correctly. Condition: There were 10 out of 60 participants tested with various filing errors noted below. Due to the COVID-19 Public Health Emergency, there were waivers in place during the fiscal year. In all instances, participants were found to be eligible for benefits. Questioned costs: None Context: There was one instance where the countable resources was not computed accurately in NCFAST. There were three instances where income was not entered into NCFAST correctly. There was one instance where the DMA-5097 was not on file. There were two instances where the income from the tax return was not counted correctly. There was one instance where the OVS was not run on a client. There were two instances where the OLV was not documented in the system. 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 that the County could not immediately substantiate the eligibility determination. Cause: The increased workload caused by the global pandemic, coupled with Federal and State directives to not reduce or terminate benefits. Recommendation: Although this issue will occur from time to time considering the volume of case files that the County processes and maintains, we recommend procedures be reinforced in order to ensure all proper documentation is kept and maintained. Management?s Response: Management agrees with the finding but wishes to stress that Federal directives mandated eligibility for all applicants. Management also wishes to note that due to the pandemic they were unable to fully staff and properly train workers who were found and hired.
U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services Medical Assistance Programs Assistance Listing # 93.778 Finding 2022-001 Nonmaterial Noncompliance - Eligibility Criteria: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST, and to ensure all required physical documentation is located in the file to properly document eligibility with program requirements. The County should ensure all countable resources are computed accurately and all income information is entered into NCFAST correctly. Condition: There were 10 out of 60 participants tested with various filing errors noted below. Due to the COVID-19 Public Health Emergency, there were waivers in place during the fiscal year. In all instances, participants were found to be eligible for benefits. Questioned costs: None Context: There was one instance where the countable resources was not computed accurately in NCFAST. There were three instances where income was not entered into NCFAST correctly. There was one instance where the DMA-5097 was not on file. There were two instances where the income from the tax return was not counted correctly. There was one instance where the OVS was not run on a client. There were two instances where the OLV was not documented in the system. 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 that the County could not immediately substantiate the eligibility determination. Cause: The increased workload caused by the global pandemic, coupled with Federal and State directives to not reduce or terminate benefits. Recommendation: Although this issue will occur from time to time considering the volume of case files that the County processes and maintains, we recommend procedures be reinforced in order to ensure all proper documentation is kept and maintained. Management?s Response: Management agrees with the finding but wishes to stress that Federal directives mandated eligibility for all applicants. Management also wishes to note that due to the pandemic they were unable to fully staff and properly train workers who were found and hired.
U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services Medical Assistance Programs Assistance Listing # 93.778 Finding 2022-001 Nonmaterial Noncompliance - Eligibility Criteria: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST, and to ensure all required physical documentation is located in the file to properly document eligibility with program requirements. The County should ensure all countable resources are computed accurately and all income information is entered into NCFAST correctly. Condition: There were 10 out of 60 participants tested with various filing errors noted below. Due to the COVID-19 Public Health Emergency, there were waivers in place during the fiscal year. In all instances, participants were found to be eligible for benefits. Questioned costs: None Context: There was one instance where the countable resources was not computed accurately in NCFAST. There were three instances where income was not entered into NCFAST correctly. There was one instance where the DMA-5097 was not on file. There were two instances where the income from the tax return was not counted correctly. There was one instance where the OVS was not run on a client. There were two instances where the OLV was not documented in the system. 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 that the County could not immediately substantiate the eligibility determination. Cause: The increased workload caused by the global pandemic, coupled with Federal and State directives to not reduce or terminate benefits. Recommendation: Although this issue will occur from time to time considering the volume of case files that the County processes and maintains, we recommend procedures be reinforced in order to ensure all proper documentation is kept and maintained. Management?s Response: Management agrees with the finding but wishes to stress that Federal directives mandated eligibility for all applicants. Management also wishes to note that due to the pandemic they were unable to fully staff and properly train workers who were found and hired.
U.S. Department of Treasury Emergency Rental Assistance Program Assistance Listing # 21.023 Finding 2022-002 Nonmaterial Noncompliance ? Reporting Criteria: Monthly and quarterly reports are due to the Department of Treasury within 15 days of month-end. The County should ensure all necessary reports are submitted timely. Condition: There was 1 out of 8 reports submitted late as noted below. Questioned costs: None Context: There was one instance where a report was submitted 13 days later than the required deadline. Effect: Expenditures may not be reviewed and approved by the grantor Agency in a timely manner. Cause: Staff turnover at the Director level. Also, increased workload caused by the global pandemic, coupled with staffing shortages during the year. Recommendation: We recommend the County implement a process to track and meet required reporting deadlines going forward. Management?s Response: The delay in reporting was due to turnover in the Finance Director position in mid-June 2022 and a subsequent misunderstanding of the due date. The newly appointed interim Finance Director believed the report to be due by July 31, 2022. We agree with the recommendation.
U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services Medical Assistance Programs Assistance Listing # 93.778 Finding 2022-001 Nonmaterial Noncompliance - Eligibility Criteria: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST, and to ensure all required physical documentation is located in the file to properly document eligibility with program requirements. The County should ensure all countable resources are computed accurately and all income information is entered into NCFAST correctly. Condition: There were 10 out of 60 participants tested with various filing errors noted below. Due to the COVID-19 Public Health Emergency, there were waivers in place during the fiscal year. In all instances, participants were found to be eligible for benefits. Questioned costs: None Context: There was one instance where the countable resources was not computed accurately in NCFAST. There were three instances where income was not entered into NCFAST correctly. There was one instance where the DMA-5097 was not on file. There were two instances where the income from the tax return was not counted correctly. There was one instance where the OVS was not run on a client. There were two instances where the OLV was not documented in the system. 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 that the County could not immediately substantiate the eligibility determination. Cause: The increased workload caused by the global pandemic, coupled with Federal and State directives to not reduce or terminate benefits. Recommendation: Although this issue will occur from time to time considering the volume of case files that the County processes and maintains, we recommend procedures be reinforced in order to ensure all proper documentation is kept and maintained. Management?s Response: Management agrees with the finding but wishes to stress that Federal directives mandated eligibility for all applicants. Management also wishes to note that due to the pandemic they were unable to fully staff and properly train workers who were found and hired.
U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services Medical Assistance Programs Assistance Listing # 93.778 Finding 2022-001 Nonmaterial Noncompliance - Eligibility Criteria: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST, and to ensure all required physical documentation is located in the file to properly document eligibility with program requirements. The County should ensure all countable resources are computed accurately and all income information is entered into NCFAST correctly. Condition: There were 10 out of 60 participants tested with various filing errors noted below. Due to the COVID-19 Public Health Emergency, there were waivers in place during the fiscal year. In all instances, participants were found to be eligible for benefits. Questioned costs: None Context: There was one instance where the countable resources was not computed accurately in NCFAST. There were three instances where income was not entered into NCFAST correctly. There was one instance where the DMA-5097 was not on file. There were two instances where the income from the tax return was not counted correctly. There was one instance where the OVS was not run on a client. There were two instances where the OLV was not documented in the system. 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 that the County could not immediately substantiate the eligibility determination. Cause: The increased workload caused by the global pandemic, coupled with Federal and State directives to not reduce or terminate benefits. Recommendation: Although this issue will occur from time to time considering the volume of case files that the County processes and maintains, we recommend procedures be reinforced in order to ensure all proper documentation is kept and maintained. Management?s Response: Management agrees with the finding but wishes to stress that Federal directives mandated eligibility for all applicants. Management also wishes to note that due to the pandemic they were unable to fully staff and properly train workers who were found and hired.
U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services Medical Assistance Programs Assistance Listing # 93.778 Finding 2022-001 Nonmaterial Noncompliance - Eligibility Criteria: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST, and to ensure all required physical documentation is located in the file to properly document eligibility with program requirements. The County should ensure all countable resources are computed accurately and all income information is entered into NCFAST correctly. Condition: There were 10 out of 60 participants tested with various filing errors noted below. Due to the COVID-19 Public Health Emergency, there were waivers in place during the fiscal year. In all instances, participants were found to be eligible for benefits. Questioned costs: None Context: There was one instance where the countable resources was not computed accurately in NCFAST. There were three instances where income was not entered into NCFAST correctly. There was one instance where the DMA-5097 was not on file. There were two instances where the income from the tax return was not counted correctly. There was one instance where the OVS was not run on a client. There were two instances where the OLV was not documented in the system. 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 that the County could not immediately substantiate the eligibility determination. Cause: The increased workload caused by the global pandemic, coupled with Federal and State directives to not reduce or terminate benefits. Recommendation: Although this issue will occur from time to time considering the volume of case files that the County processes and maintains, we recommend procedures be reinforced in order to ensure all proper documentation is kept and maintained. Management?s Response: Management agrees with the finding but wishes to stress that Federal directives mandated eligibility for all applicants. Management also wishes to note that due to the pandemic they were unable to fully staff and properly train workers who were found and hired.
U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services Medical Assistance Programs Assistance Listing # 93.778 Finding 2022-001 Nonmaterial Noncompliance - Eligibility Criteria: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST, and to ensure all required physical documentation is located in the file to properly document eligibility with program requirements. The County should ensure all countable resources are computed accurately and all income information is entered into NCFAST correctly. Condition: There were 10 out of 60 participants tested with various filing errors noted below. Due to the COVID-19 Public Health Emergency, there were waivers in place during the fiscal year. In all instances, participants were found to be eligible for benefits. Questioned costs: None Context: There was one instance where the countable resources was not computed accurately in NCFAST. There were three instances where income was not entered into NCFAST correctly. There was one instance where the DMA-5097 was not on file. There were two instances where the income from the tax return was not counted correctly. There was one instance where the OVS was not run on a client. There were two instances where the OLV was not documented in the system. 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 that the County could not immediately substantiate the eligibility determination. Cause: The increased workload caused by the global pandemic, coupled with Federal and State directives to not reduce or terminate benefits. Recommendation: Although this issue will occur from time to time considering the volume of case files that the County processes and maintains, we recommend procedures be reinforced in order to ensure all proper documentation is kept and maintained. Management?s Response: Management agrees with the finding but wishes to stress that Federal directives mandated eligibility for all applicants. Management also wishes to note that due to the pandemic they were unable to fully staff and properly train workers who were found and hired.
U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services Medical Assistance Programs Assistance Listing # 93.778 Finding 2022-001 Nonmaterial Noncompliance - Eligibility Criteria: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST, and to ensure all required physical documentation is located in the file to properly document eligibility with program requirements. The County should ensure all countable resources are computed accurately and all income information is entered into NCFAST correctly. Condition: There were 10 out of 60 participants tested with various filing errors noted below. Due to the COVID-19 Public Health Emergency, there were waivers in place during the fiscal year. In all instances, participants were found to be eligible for benefits. Questioned costs: None Context: There was one instance where the countable resources was not computed accurately in NCFAST. There were three instances where income was not entered into NCFAST correctly. There was one instance where the DMA-5097 was not on file. There were two instances where the income from the tax return was not counted correctly. There was one instance where the OVS was not run on a client. There were two instances where the OLV was not documented in the system. 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 that the County could not immediately substantiate the eligibility determination. Cause: The increased workload caused by the global pandemic, coupled with Federal and State directives to not reduce or terminate benefits. Recommendation: Although this issue will occur from time to time considering the volume of case files that the County processes and maintains, we recommend procedures be reinforced in order to ensure all proper documentation is kept and maintained. Management?s Response: Management agrees with the finding but wishes to stress that Federal directives mandated eligibility for all applicants. Management also wishes to note that due to the pandemic they were unable to fully staff and properly train workers who were found and hired.
U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services Medical Assistance Programs Assistance Listing # 93.778 Finding 2022-001 Nonmaterial Noncompliance - Eligibility Criteria: The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NC FAST, and to ensure all required physical documentation is located in the file to properly document eligibility with program requirements. The County should ensure all countable resources are computed accurately and all income information is entered into NCFAST correctly. Condition: There were 10 out of 60 participants tested with various filing errors noted below. Due to the COVID-19 Public Health Emergency, there were waivers in place during the fiscal year. In all instances, participants were found to be eligible for benefits. Questioned costs: None Context: There was one instance where the countable resources was not computed accurately in NCFAST. There were three instances where income was not entered into NCFAST correctly. There was one instance where the DMA-5097 was not on file. There were two instances where the income from the tax return was not counted correctly. There was one instance where the OVS was not run on a client. There were two instances where the OLV was not documented in the system. 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 that the County could not immediately substantiate the eligibility determination. Cause: The increased workload caused by the global pandemic, coupled with Federal and State directives to not reduce or terminate benefits. Recommendation: Although this issue will occur from time to time considering the volume of case files that the County processes and maintains, we recommend procedures be reinforced in order to ensure all proper documentation is kept and maintained. Management?s Response: Management agrees with the finding but wishes to stress that Federal directives mandated eligibility for all applicants. Management also wishes to note that due to the pandemic they were unable to fully staff and properly train workers who were found and hired.
U.S. Department of Treasury Emergency Rental Assistance Program Assistance Listing # 21.023 Finding 2022-002 Nonmaterial Noncompliance ? Reporting Criteria: Monthly and quarterly reports are due to the Department of Treasury within 15 days of month-end. The County should ensure all necessary reports are submitted timely. Condition: There was 1 out of 8 reports submitted late as noted below. Questioned costs: None Context: There was one instance where a report was submitted 13 days later than the required deadline. Effect: Expenditures may not be reviewed and approved by the grantor Agency in a timely manner. Cause: Staff turnover at the Director level. Also, increased workload caused by the global pandemic, coupled with staffing shortages during the year. Recommendation: We recommend the County implement a process to track and meet required reporting deadlines going forward. Management?s Response: The delay in reporting was due to turnover in the Finance Director position in mid-June 2022 and a subsequent misunderstanding of the due date. The newly appointed interim Finance Director believed the report to be due by July 31, 2022. We agree with the recommendation.