Finding 2022-002 Federal Agency: U.S. Department of Agriculture Federal Program: Supplemental Nutrition Assistance Program (SNAP) Cluster ALN: #10.551 and #10.561 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Repeat Finding: No CRITERIA: Title 2 U.S. Code of Federal Regulations Section 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. CONDITION: The County has established a Quality Assurance and Training ("QAT") unit that reviews all cases prepared by probationary employees during the mentoring and 100% QC phase of Family Economic Independence new-hire training. The unit also conducts random reviews of actions prepared by case workers (two per worker/month). The QAT unit completes quality assurance reviews using an automated QC tool that immediately sends review results to the worker and their supervisor. It is the County's policy that corrections be made by case workers within 10 days of the QAT unit's review and that the supervisors review the corrections within 30 days. During our testing of controls over eligibility, we sampled 40 case files that were reviewed by the Quality Assurance and Training unit during FY22 and noted the following: - 16 instances in which the County?s QAT unit found no corrective action necessary. - 6 instances in which the County?s QAT noted corrective actions were required and remediated within the time period specified by County policy. - 8 instances in which the County?s QAT unit noted corrective actions were required and not remediated within the time period specified by County policy ? case worker corrections not made within 10 days and not reviewed by supervisor within 30 days. CONTEXT: Out of 82 reviews performed by the Quality Assurance and Training (QAT) unit during FY22, we tested the timeliness of the corrections made to 40 files. The deficiencies above were noted in 8 of the 40 files tested. QUESTIONED COSTS: None noted. CAUSE: The County did not follow its policy on when remediation must occur. EFFECTS: Incomplete case files or case files that do not adhere to the County's policies or procedures increases the risk that the County could provide services to individuals not eligible to receive such services or that eligible individuals could be denied benefits. RECOMMENDATIONS: We recommend the County adhere to its policy to ensure cases selected for quality review are remediated in a timely manner. Best practices in this regard are within 30 days. VIEWS of RESPONSIBLE OFFICIALS: Management agrees with the finding.
Finding 2022-003 Federal Agency: U.S. Department of Health and Human Services Federal Program: Foster Care - Title IV-E; Adoption Assistance ALNs: #93.658 and #93.659 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Repeat Finding: No CRITERIA: Title 2 U.S. Code of Federal Regulations Section 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. CONDITION: The has established a policy that all social workers are responsible for ensuring all requirements are met and that appropriate documentation is maintained. Supervisors are required to perform reviews to ensure case workers are following guidelines and are required to review and approve files prior to enrollment. During our testing of controls over eligibility, we sampled 25 case files for FY22 and noted the following: - 1 instance in which the case file contained no support documents, child aged out of system in FY22. - 1 instance in which the case file did not contain evidence to support that the NC Child Abuse and Neglect registry check was complete, nor the Responsible Individual?s List check. - 1 instance in which the Supervisor?s approval was not evident and the child?s residency as a U.S. Citizen or qualified alien could not be supported. CONTEXT: Out of 25 case files reviewed, we tested completeness of the support documents associated with the files. The deficiencies above were noted in 3 of the 25 files tested. QUESTIONED COSTS: None noted. CAUSE: The County did not follow its policy to ensure appropriate documentation is maintained. EFFECTS: Incomplete case files or case files that do not adhere to the County's policies or procedures increases the risk that the County could provide services to individuals not eligible to receive such services or that eligible individuals could be denied benefits. RECOMMENDATIONS: We recommend the County adhere to its policy to review cases and ensure appropriate documentation is maintained for all cases. VIEWS of RESPONSIBLE OFFICIALS: Management agrees with the finding.
Finding 2022-003 Federal Agency: U.S. Department of Health and Human Services Federal Program: Foster Care - Title IV-E; Adoption Assistance ALNs: #93.658 and #93.659 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Repeat Finding: No CRITERIA: Title 2 U.S. Code of Federal Regulations Section 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. CONDITION: The has established a policy that all social workers are responsible for ensuring all requirements are met and that appropriate documentation is maintained. Supervisors are required to perform reviews to ensure case workers are following guidelines and are required to review and approve files prior to enrollment. During our testing of controls over eligibility, we sampled 25 case files for FY22 and noted the following: - 1 instance in which the case file contained no support documents, child aged out of system in FY22. - 1 instance in which the case file did not contain evidence to support that the NC Child Abuse and Neglect registry check was complete, nor the Responsible Individual?s List check. - 1 instance in which the Supervisor?s approval was not evident and the child?s residency as a U.S. Citizen or qualified alien could not be supported. CONTEXT: Out of 25 case files reviewed, we tested completeness of the support documents associated with the files. The deficiencies above were noted in 3 of the 25 files tested. QUESTIONED COSTS: None noted. CAUSE: The County did not follow its policy to ensure appropriate documentation is maintained. EFFECTS: Incomplete case files or case files that do not adhere to the County's policies or procedures increases the risk that the County could provide services to individuals not eligible to receive such services or that eligible individuals could be denied benefits. RECOMMENDATIONS: We recommend the County adhere to its policy to review cases and ensure appropriate documentation is maintained for all cases. VIEWS of RESPONSIBLE OFFICIALS: Management agrees with the finding.
Finding 2022-003 Federal Agency: U.S. Department of Health and Human Services Federal Program: Foster Care - Title IV-E; Adoption Assistance ALNs: #93.658 and #93.659 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Repeat Finding: No CRITERIA: Title 2 U.S. Code of Federal Regulations Section 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. CONDITION: The has established a policy that all social workers are responsible for ensuring all requirements are met and that appropriate documentation is maintained. Supervisors are required to perform reviews to ensure case workers are following guidelines and are required to review and approve files prior to enrollment. During our testing of controls over eligibility, we sampled 25 case files for FY22 and noted the following: - 1 instance in which the case file contained no support documents, child aged out of system in FY22. - 1 instance in which the case file did not contain evidence to support that the NC Child Abuse and Neglect registry check was complete, nor the Responsible Individual?s List check. - 1 instance in which the Supervisor?s approval was not evident and the child?s residency as a U.S. Citizen or qualified alien could not be supported. CONTEXT: Out of 25 case files reviewed, we tested completeness of the support documents associated with the files. The deficiencies above were noted in 3 of the 25 files tested. QUESTIONED COSTS: None noted. CAUSE: The County did not follow its policy to ensure appropriate documentation is maintained. EFFECTS: Incomplete case files or case files that do not adhere to the County's policies or procedures increases the risk that the County could provide services to individuals not eligible to receive such services or that eligible individuals could be denied benefits. RECOMMENDATIONS: We recommend the County adhere to its policy to review cases and ensure appropriate documentation is maintained for all cases. VIEWS of RESPONSIBLE OFFICIALS: Management agrees with the finding.
Finding 2022-003 Federal Agency: U.S. Department of Health and Human Services Federal Program: Foster Care - Title IV-E; Adoption Assistance ALNs: #93.658 and #93.659 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Repeat Finding: No CRITERIA: Title 2 U.S. Code of Federal Regulations Section 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. CONDITION: The has established a policy that all social workers are responsible for ensuring all requirements are met and that appropriate documentation is maintained. Supervisors are required to perform reviews to ensure case workers are following guidelines and are required to review and approve files prior to enrollment. During our testing of controls over eligibility, we sampled 25 case files for FY22 and noted the following: - 1 instance in which the case file contained no support documents, child aged out of system in FY22. - 1 instance in which the case file did not contain evidence to support that the NC Child Abuse and Neglect registry check was complete, nor the Responsible Individual?s List check. - 1 instance in which the Supervisor?s approval was not evident and the child?s residency as a U.S. Citizen or qualified alien could not be supported. CONTEXT: Out of 25 case files reviewed, we tested completeness of the support documents associated with the files. The deficiencies above were noted in 3 of the 25 files tested. QUESTIONED COSTS: None noted. CAUSE: The County did not follow its policy to ensure appropriate documentation is maintained. EFFECTS: Incomplete case files or case files that do not adhere to the County's policies or procedures increases the risk that the County could provide services to individuals not eligible to receive such services or that eligible individuals could be denied benefits. RECOMMENDATIONS: We recommend the County adhere to its policy to review cases and ensure appropriate documentation is maintained for all cases. VIEWS of RESPONSIBLE OFFICIALS: Management agrees with the finding.
Finding 2022-003 Federal Agency: U.S. Department of Health and Human Services Federal Program: Foster Care - Title IV-E; Adoption Assistance ALNs: #93.658 and #93.659 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Repeat Finding: No CRITERIA: Title 2 U.S. Code of Federal Regulations Section 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. CONDITION: The has established a policy that all social workers are responsible for ensuring all requirements are met and that appropriate documentation is maintained. Supervisors are required to perform reviews to ensure case workers are following guidelines and are required to review and approve files prior to enrollment. During our testing of controls over eligibility, we sampled 25 case files for FY22 and noted the following: - 1 instance in which the case file contained no support documents, child aged out of system in FY22. - 1 instance in which the case file did not contain evidence to support that the NC Child Abuse and Neglect registry check was complete, nor the Responsible Individual?s List check. - 1 instance in which the Supervisor?s approval was not evident and the child?s residency as a U.S. Citizen or qualified alien could not be supported. CONTEXT: Out of 25 case files reviewed, we tested completeness of the support documents associated with the files. The deficiencies above were noted in 3 of the 25 files tested. QUESTIONED COSTS: None noted. CAUSE: The County did not follow its policy to ensure appropriate documentation is maintained. EFFECTS: Incomplete case files or case files that do not adhere to the County's policies or procedures increases the risk that the County could provide services to individuals not eligible to receive such services or that eligible individuals could be denied benefits. RECOMMENDATIONS: We recommend the County adhere to its policy to review cases and ensure appropriate documentation is maintained for all cases. VIEWS of RESPONSIBLE OFFICIALS: Management agrees with the finding.
Finding 2022-001 Federal Agency: U.S. Department of Health and Human Services Federal Program: Medical Assistance Program (Medicaid; Title XIX) ALN: #93.778 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Repeat Finding: Yes - 2021-001, 2020-001 CRITERIA: Title 2 U.S. Code of Federal Regulations Section 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. CONDITION: The County maintains the computer system which is used to support the eligibility determination process. The Quality Assurance and Training ("QAT") unit reviews three randomly generated cases for each social worker per month. The selected cases are reviewed by the QAT team and notes are made in the quality control system to document any necessary corrections. The system requires the QAT team to enter a review date and a due date. The social worker and manager are notified of the selected case files that require correction. Once the social workers make their corrections, the supervisors review the corrections. It is the County's policy that the social workers make the corrections within 10 days of the QAT unit's review, and the supervisors confirm the corrections within 30 days of the QAT review. During our testing of controls over Eligibility, we sampled 60 case file reviews that were reviewed by the QAT unit during FY 2022 and noted the following: - 20 instances in which the QAT unit found no corrective action necessary. - 28 instances in which the QAT unit noted corrective actions were required and these were remediated within the time period specified by County policy. - 8 instances in which the County?s QAT unit noted corrective actions were required and these were remediated, but not within the time period specified by County policy ? corrections were made and reviewed more than 30 days after the QAT unit?s review ? specifically 33, 33, 35, 36, 42, 56, 61, and 147 days later. - 4 instances in which the County?s QAT unit noted corrective actions were required and had not been remediated at of the time of the audit. CONTEXT: Out of 1,197 reviews performed by the Quality Assurance and Training (QAT) unit during FY22, we tested the timeliness of the corrections made to 60 files. The deficiencies above were noted in 12 of the 60 files tested. QUESTION COSTS: None noted. CAUSE: The County did not follow its policy on when corrective action must occur. EFFECTS: Incomplete case files or case files which do not adhere to the County's policies or procedures increases the risk that the County could provide services to individuals not eligible to receive such services or that individuals could be denied benefits for which they are eligible. RECOMMENDATIONS: We recommend the County adhere to the policies to ensure cases selected for quality review are remediated in a timely manner. Best practices in this regard are within 30 days. VIEWS of RESPONSIBLE OFFICIALS: Management agrees with the finding.
Finding 2022-001 Federal Agency: U.S. Department of Health and Human Services Federal Program: Medical Assistance Program (Medicaid; Title XIX) ALN: #93.778 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Repeat Finding: Yes - 2021-001, 2020-001 CRITERIA: Title 2 U.S. Code of Federal Regulations Section 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. CONDITION: The County maintains the computer system which is used to support the eligibility determination process. The Quality Assurance and Training ("QAT") unit reviews three randomly generated cases for each social worker per month. The selected cases are reviewed by the QAT team and notes are made in the quality control system to document any necessary corrections. The system requires the QAT team to enter a review date and a due date. The social worker and manager are notified of the selected case files that require correction. Once the social workers make their corrections, the supervisors review the corrections. It is the County's policy that the social workers make the corrections within 10 days of the QAT unit's review, and the supervisors confirm the corrections within 30 days of the QAT review. During our testing of controls over Eligibility, we sampled 60 case file reviews that were reviewed by the QAT unit during FY 2022 and noted the following: - 20 instances in which the QAT unit found no corrective action necessary. - 28 instances in which the QAT unit noted corrective actions were required and these were remediated within the time period specified by County policy. - 8 instances in which the County?s QAT unit noted corrective actions were required and these were remediated, but not within the time period specified by County policy ? corrections were made and reviewed more than 30 days after the QAT unit?s review ? specifically 33, 33, 35, 36, 42, 56, 61, and 147 days later. - 4 instances in which the County?s QAT unit noted corrective actions were required and had not been remediated at of the time of the audit. CONTEXT: Out of 1,197 reviews performed by the Quality Assurance and Training (QAT) unit during FY22, we tested the timeliness of the corrections made to 60 files. The deficiencies above were noted in 12 of the 60 files tested. QUESTION COSTS: None noted. CAUSE: The County did not follow its policy on when corrective action must occur. EFFECTS: Incomplete case files or case files which do not adhere to the County's policies or procedures increases the risk that the County could provide services to individuals not eligible to receive such services or that individuals could be denied benefits for which they are eligible. RECOMMENDATIONS: We recommend the County adhere to the policies to ensure cases selected for quality review are remediated in a timely manner. Best practices in this regard are within 30 days. VIEWS of RESPONSIBLE OFFICIALS: Management agrees with the finding.
Finding 2022-001 Federal Agency: U.S. Department of Health and Human Services Federal Program: Medical Assistance Program (Medicaid; Title XIX) ALN: #93.778 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Repeat Finding: Yes - 2021-001, 2020-001 CRITERIA: Title 2 U.S. Code of Federal Regulations Section 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. CONDITION: The County maintains the computer system which is used to support the eligibility determination process. The Quality Assurance and Training ("QAT") unit reviews three randomly generated cases for each social worker per month. The selected cases are reviewed by the QAT team and notes are made in the quality control system to document any necessary corrections. The system requires the QAT team to enter a review date and a due date. The social worker and manager are notified of the selected case files that require correction. Once the social workers make their corrections, the supervisors review the corrections. It is the County's policy that the social workers make the corrections within 10 days of the QAT unit's review, and the supervisors confirm the corrections within 30 days of the QAT review. During our testing of controls over Eligibility, we sampled 60 case file reviews that were reviewed by the QAT unit during FY 2022 and noted the following: - 20 instances in which the QAT unit found no corrective action necessary. - 28 instances in which the QAT unit noted corrective actions were required and these were remediated within the time period specified by County policy. - 8 instances in which the County?s QAT unit noted corrective actions were required and these were remediated, but not within the time period specified by County policy ? corrections were made and reviewed more than 30 days after the QAT unit?s review ? specifically 33, 33, 35, 36, 42, 56, 61, and 147 days later. - 4 instances in which the County?s QAT unit noted corrective actions were required and had not been remediated at of the time of the audit. CONTEXT: Out of 1,197 reviews performed by the Quality Assurance and Training (QAT) unit during FY22, we tested the timeliness of the corrections made to 60 files. The deficiencies above were noted in 12 of the 60 files tested. QUESTION COSTS: None noted. CAUSE: The County did not follow its policy on when corrective action must occur. EFFECTS: Incomplete case files or case files which do not adhere to the County's policies or procedures increases the risk that the County could provide services to individuals not eligible to receive such services or that individuals could be denied benefits for which they are eligible. RECOMMENDATIONS: We recommend the County adhere to the policies to ensure cases selected for quality review are remediated in a timely manner. Best practices in this regard are within 30 days. VIEWS of RESPONSIBLE OFFICIALS: Management agrees with the finding.
Finding 2022-001 Federal Agency: U.S. Department of Health and Human Services Federal Program: Medical Assistance Program (Medicaid; Title XIX) ALN: #93.778 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Repeat Finding: Yes - 2021-001, 2020-001 CRITERIA: Title 2 U.S. Code of Federal Regulations Section 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. CONDITION: The County maintains the computer system which is used to support the eligibility determination process. The Quality Assurance and Training ("QAT") unit reviews three randomly generated cases for each social worker per month. The selected cases are reviewed by the QAT team and notes are made in the quality control system to document any necessary corrections. The system requires the QAT team to enter a review date and a due date. The social worker and manager are notified of the selected case files that require correction. Once the social workers make their corrections, the supervisors review the corrections. It is the County's policy that the social workers make the corrections within 10 days of the QAT unit's review, and the supervisors confirm the corrections within 30 days of the QAT review. During our testing of controls over Eligibility, we sampled 60 case file reviews that were reviewed by the QAT unit during FY 2022 and noted the following: - 20 instances in which the QAT unit found no corrective action necessary. - 28 instances in which the QAT unit noted corrective actions were required and these were remediated within the time period specified by County policy. - 8 instances in which the County?s QAT unit noted corrective actions were required and these were remediated, but not within the time period specified by County policy ? corrections were made and reviewed more than 30 days after the QAT unit?s review ? specifically 33, 33, 35, 36, 42, 56, 61, and 147 days later. - 4 instances in which the County?s QAT unit noted corrective actions were required and had not been remediated at of the time of the audit. CONTEXT: Out of 1,197 reviews performed by the Quality Assurance and Training (QAT) unit during FY22, we tested the timeliness of the corrections made to 60 files. The deficiencies above were noted in 12 of the 60 files tested. QUESTION COSTS: None noted. CAUSE: The County did not follow its policy on when corrective action must occur. EFFECTS: Incomplete case files or case files which do not adhere to the County's policies or procedures increases the risk that the County could provide services to individuals not eligible to receive such services or that individuals could be denied benefits for which they are eligible. RECOMMENDATIONS: We recommend the County adhere to the policies to ensure cases selected for quality review are remediated in a timely manner. Best practices in this regard are within 30 days. VIEWS of RESPONSIBLE OFFICIALS: Management agrees with the finding.
Finding 2022-001 Federal Agency: U.S. Department of Health and Human Services Federal Program: Medical Assistance Program (Medicaid; Title XIX) ALN: #93.778 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Repeat Finding: Yes - 2021-001, 2020-001 CRITERIA: Title 2 U.S. Code of Federal Regulations Section 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. CONDITION: The County maintains the computer system which is used to support the eligibility determination process. The Quality Assurance and Training ("QAT") unit reviews three randomly generated cases for each social worker per month. The selected cases are reviewed by the QAT team and notes are made in the quality control system to document any necessary corrections. The system requires the QAT team to enter a review date and a due date. The social worker and manager are notified of the selected case files that require correction. Once the social workers make their corrections, the supervisors review the corrections. It is the County's policy that the social workers make the corrections within 10 days of the QAT unit's review, and the supervisors confirm the corrections within 30 days of the QAT review. During our testing of controls over Eligibility, we sampled 60 case file reviews that were reviewed by the QAT unit during FY 2022 and noted the following: - 20 instances in which the QAT unit found no corrective action necessary. - 28 instances in which the QAT unit noted corrective actions were required and these were remediated within the time period specified by County policy. - 8 instances in which the County?s QAT unit noted corrective actions were required and these were remediated, but not within the time period specified by County policy ? corrections were made and reviewed more than 30 days after the QAT unit?s review ? specifically 33, 33, 35, 36, 42, 56, 61, and 147 days later. - 4 instances in which the County?s QAT unit noted corrective actions were required and had not been remediated at of the time of the audit. CONTEXT: Out of 1,197 reviews performed by the Quality Assurance and Training (QAT) unit during FY22, we tested the timeliness of the corrections made to 60 files. The deficiencies above were noted in 12 of the 60 files tested. QUESTION COSTS: None noted. CAUSE: The County did not follow its policy on when corrective action must occur. EFFECTS: Incomplete case files or case files which do not adhere to the County's policies or procedures increases the risk that the County could provide services to individuals not eligible to receive such services or that individuals could be denied benefits for which they are eligible. RECOMMENDATIONS: We recommend the County adhere to the policies to ensure cases selected for quality review are remediated in a timely manner. Best practices in this regard are within 30 days. VIEWS of RESPONSIBLE OFFICIALS: Management agrees with the finding.
Finding 2022-002 Federal Agency: U.S. Department of Agriculture Federal Program: Supplemental Nutrition Assistance Program (SNAP) Cluster ALN: #10.551 and #10.561 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Repeat Finding: No CRITERIA: Title 2 U.S. Code of Federal Regulations Section 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. CONDITION: The County has established a Quality Assurance and Training ("QAT") unit that reviews all cases prepared by probationary employees during the mentoring and 100% QC phase of Family Economic Independence new-hire training. The unit also conducts random reviews of actions prepared by case workers (two per worker/month). The QAT unit completes quality assurance reviews using an automated QC tool that immediately sends review results to the worker and their supervisor. It is the County's policy that corrections be made by case workers within 10 days of the QAT unit's review and that the supervisors review the corrections within 30 days. During our testing of controls over eligibility, we sampled 40 case files that were reviewed by the Quality Assurance and Training unit during FY22 and noted the following: - 16 instances in which the County?s QAT unit found no corrective action necessary. - 6 instances in which the County?s QAT noted corrective actions were required and remediated within the time period specified by County policy. - 8 instances in which the County?s QAT unit noted corrective actions were required and not remediated within the time period specified by County policy ? case worker corrections not made within 10 days and not reviewed by supervisor within 30 days. CONTEXT: Out of 82 reviews performed by the Quality Assurance and Training (QAT) unit during FY22, we tested the timeliness of the corrections made to 40 files. The deficiencies above were noted in 8 of the 40 files tested. QUESTIONED COSTS: None noted. CAUSE: The County did not follow its policy on when remediation must occur. EFFECTS: Incomplete case files or case files that do not adhere to the County's policies or procedures increases the risk that the County could provide services to individuals not eligible to receive such services or that eligible individuals could be denied benefits. RECOMMENDATIONS: We recommend the County adhere to its policy to ensure cases selected for quality review are remediated in a timely manner. Best practices in this regard are within 30 days. VIEWS of RESPONSIBLE OFFICIALS: Management agrees with the finding.
Finding 2022-002 Federal Agency: U.S. Department of Agriculture Federal Program: Supplemental Nutrition Assistance Program (SNAP) Cluster ALN: #10.551 and #10.561 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Repeat Finding: No CRITERIA: Title 2 U.S. Code of Federal Regulations Section 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. CONDITION: The County has established a Quality Assurance and Training ("QAT") unit that reviews all cases prepared by probationary employees during the mentoring and 100% QC phase of Family Economic Independence new-hire training. The unit also conducts random reviews of actions prepared by case workers (two per worker/month). The QAT unit completes quality assurance reviews using an automated QC tool that immediately sends review results to the worker and their supervisor. It is the County's policy that corrections be made by case workers within 10 days of the QAT unit's review and that the supervisors review the corrections within 30 days. During our testing of controls over eligibility, we sampled 40 case files that were reviewed by the Quality Assurance and Training unit during FY22 and noted the following: - 16 instances in which the County?s QAT unit found no corrective action necessary. - 6 instances in which the County?s QAT noted corrective actions were required and remediated within the time period specified by County policy. - 8 instances in which the County?s QAT unit noted corrective actions were required and not remediated within the time period specified by County policy ? case worker corrections not made within 10 days and not reviewed by supervisor within 30 days. CONTEXT: Out of 82 reviews performed by the Quality Assurance and Training (QAT) unit during FY22, we tested the timeliness of the corrections made to 40 files. The deficiencies above were noted in 8 of the 40 files tested. QUESTIONED COSTS: None noted. CAUSE: The County did not follow its policy on when remediation must occur. EFFECTS: Incomplete case files or case files that do not adhere to the County's policies or procedures increases the risk that the County could provide services to individuals not eligible to receive such services or that eligible individuals could be denied benefits. RECOMMENDATIONS: We recommend the County adhere to its policy to ensure cases selected for quality review are remediated in a timely manner. Best practices in this regard are within 30 days. VIEWS of RESPONSIBLE OFFICIALS: Management agrees with the finding.
Finding 2022-003 Federal Agency: U.S. Department of Health and Human Services Federal Program: Foster Care - Title IV-E; Adoption Assistance ALNs: #93.658 and #93.659 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Repeat Finding: No CRITERIA: Title 2 U.S. Code of Federal Regulations Section 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. CONDITION: The has established a policy that all social workers are responsible for ensuring all requirements are met and that appropriate documentation is maintained. Supervisors are required to perform reviews to ensure case workers are following guidelines and are required to review and approve files prior to enrollment. During our testing of controls over eligibility, we sampled 25 case files for FY22 and noted the following: - 1 instance in which the case file contained no support documents, child aged out of system in FY22. - 1 instance in which the case file did not contain evidence to support that the NC Child Abuse and Neglect registry check was complete, nor the Responsible Individual?s List check. - 1 instance in which the Supervisor?s approval was not evident and the child?s residency as a U.S. Citizen or qualified alien could not be supported. CONTEXT: Out of 25 case files reviewed, we tested completeness of the support documents associated with the files. The deficiencies above were noted in 3 of the 25 files tested. QUESTIONED COSTS: None noted. CAUSE: The County did not follow its policy to ensure appropriate documentation is maintained. EFFECTS: Incomplete case files or case files that do not adhere to the County's policies or procedures increases the risk that the County could provide services to individuals not eligible to receive such services or that eligible individuals could be denied benefits. RECOMMENDATIONS: We recommend the County adhere to its policy to review cases and ensure appropriate documentation is maintained for all cases. VIEWS of RESPONSIBLE OFFICIALS: Management agrees with the finding.
Finding 2022-003 Federal Agency: U.S. Department of Health and Human Services Federal Program: Foster Care - Title IV-E; Adoption Assistance ALNs: #93.658 and #93.659 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Repeat Finding: No CRITERIA: Title 2 U.S. Code of Federal Regulations Section 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. CONDITION: The has established a policy that all social workers are responsible for ensuring all requirements are met and that appropriate documentation is maintained. Supervisors are required to perform reviews to ensure case workers are following guidelines and are required to review and approve files prior to enrollment. During our testing of controls over eligibility, we sampled 25 case files for FY22 and noted the following: - 1 instance in which the case file contained no support documents, child aged out of system in FY22. - 1 instance in which the case file did not contain evidence to support that the NC Child Abuse and Neglect registry check was complete, nor the Responsible Individual?s List check. - 1 instance in which the Supervisor?s approval was not evident and the child?s residency as a U.S. Citizen or qualified alien could not be supported. CONTEXT: Out of 25 case files reviewed, we tested completeness of the support documents associated with the files. The deficiencies above were noted in 3 of the 25 files tested. QUESTIONED COSTS: None noted. CAUSE: The County did not follow its policy to ensure appropriate documentation is maintained. EFFECTS: Incomplete case files or case files that do not adhere to the County's policies or procedures increases the risk that the County could provide services to individuals not eligible to receive such services or that eligible individuals could be denied benefits. RECOMMENDATIONS: We recommend the County adhere to its policy to review cases and ensure appropriate documentation is maintained for all cases. VIEWS of RESPONSIBLE OFFICIALS: Management agrees with the finding.
Finding 2022-003 Federal Agency: U.S. Department of Health and Human Services Federal Program: Foster Care - Title IV-E; Adoption Assistance ALNs: #93.658 and #93.659 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Repeat Finding: No CRITERIA: Title 2 U.S. Code of Federal Regulations Section 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. CONDITION: The has established a policy that all social workers are responsible for ensuring all requirements are met and that appropriate documentation is maintained. Supervisors are required to perform reviews to ensure case workers are following guidelines and are required to review and approve files prior to enrollment. During our testing of controls over eligibility, we sampled 25 case files for FY22 and noted the following: - 1 instance in which the case file contained no support documents, child aged out of system in FY22. - 1 instance in which the case file did not contain evidence to support that the NC Child Abuse and Neglect registry check was complete, nor the Responsible Individual?s List check. - 1 instance in which the Supervisor?s approval was not evident and the child?s residency as a U.S. Citizen or qualified alien could not be supported. CONTEXT: Out of 25 case files reviewed, we tested completeness of the support documents associated with the files. The deficiencies above were noted in 3 of the 25 files tested. QUESTIONED COSTS: None noted. CAUSE: The County did not follow its policy to ensure appropriate documentation is maintained. EFFECTS: Incomplete case files or case files that do not adhere to the County's policies or procedures increases the risk that the County could provide services to individuals not eligible to receive such services or that eligible individuals could be denied benefits. RECOMMENDATIONS: We recommend the County adhere to its policy to review cases and ensure appropriate documentation is maintained for all cases. VIEWS of RESPONSIBLE OFFICIALS: Management agrees with the finding.
Finding 2022-003 Federal Agency: U.S. Department of Health and Human Services Federal Program: Foster Care - Title IV-E; Adoption Assistance ALNs: #93.658 and #93.659 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Repeat Finding: No CRITERIA: Title 2 U.S. Code of Federal Regulations Section 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. CONDITION: The has established a policy that all social workers are responsible for ensuring all requirements are met and that appropriate documentation is maintained. Supervisors are required to perform reviews to ensure case workers are following guidelines and are required to review and approve files prior to enrollment. During our testing of controls over eligibility, we sampled 25 case files for FY22 and noted the following: - 1 instance in which the case file contained no support documents, child aged out of system in FY22. - 1 instance in which the case file did not contain evidence to support that the NC Child Abuse and Neglect registry check was complete, nor the Responsible Individual?s List check. - 1 instance in which the Supervisor?s approval was not evident and the child?s residency as a U.S. Citizen or qualified alien could not be supported. CONTEXT: Out of 25 case files reviewed, we tested completeness of the support documents associated with the files. The deficiencies above were noted in 3 of the 25 files tested. QUESTIONED COSTS: None noted. CAUSE: The County did not follow its policy to ensure appropriate documentation is maintained. EFFECTS: Incomplete case files or case files that do not adhere to the County's policies or procedures increases the risk that the County could provide services to individuals not eligible to receive such services or that eligible individuals could be denied benefits. RECOMMENDATIONS: We recommend the County adhere to its policy to review cases and ensure appropriate documentation is maintained for all cases. VIEWS of RESPONSIBLE OFFICIALS: Management agrees with the finding.
Finding 2022-003 Federal Agency: U.S. Department of Health and Human Services Federal Program: Foster Care - Title IV-E; Adoption Assistance ALNs: #93.658 and #93.659 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Repeat Finding: No CRITERIA: Title 2 U.S. Code of Federal Regulations Section 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. CONDITION: The has established a policy that all social workers are responsible for ensuring all requirements are met and that appropriate documentation is maintained. Supervisors are required to perform reviews to ensure case workers are following guidelines and are required to review and approve files prior to enrollment. During our testing of controls over eligibility, we sampled 25 case files for FY22 and noted the following: - 1 instance in which the case file contained no support documents, child aged out of system in FY22. - 1 instance in which the case file did not contain evidence to support that the NC Child Abuse and Neglect registry check was complete, nor the Responsible Individual?s List check. - 1 instance in which the Supervisor?s approval was not evident and the child?s residency as a U.S. Citizen or qualified alien could not be supported. CONTEXT: Out of 25 case files reviewed, we tested completeness of the support documents associated with the files. The deficiencies above were noted in 3 of the 25 files tested. QUESTIONED COSTS: None noted. CAUSE: The County did not follow its policy to ensure appropriate documentation is maintained. EFFECTS: Incomplete case files or case files that do not adhere to the County's policies or procedures increases the risk that the County could provide services to individuals not eligible to receive such services or that eligible individuals could be denied benefits. RECOMMENDATIONS: We recommend the County adhere to its policy to review cases and ensure appropriate documentation is maintained for all cases. VIEWS of RESPONSIBLE OFFICIALS: Management agrees with the finding.
Finding 2022-001 Federal Agency: U.S. Department of Health and Human Services Federal Program: Medical Assistance Program (Medicaid; Title XIX) ALN: #93.778 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Repeat Finding: Yes - 2021-001, 2020-001 CRITERIA: Title 2 U.S. Code of Federal Regulations Section 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. CONDITION: The County maintains the computer system which is used to support the eligibility determination process. The Quality Assurance and Training ("QAT") unit reviews three randomly generated cases for each social worker per month. The selected cases are reviewed by the QAT team and notes are made in the quality control system to document any necessary corrections. The system requires the QAT team to enter a review date and a due date. The social worker and manager are notified of the selected case files that require correction. Once the social workers make their corrections, the supervisors review the corrections. It is the County's policy that the social workers make the corrections within 10 days of the QAT unit's review, and the supervisors confirm the corrections within 30 days of the QAT review. During our testing of controls over Eligibility, we sampled 60 case file reviews that were reviewed by the QAT unit during FY 2022 and noted the following: - 20 instances in which the QAT unit found no corrective action necessary. - 28 instances in which the QAT unit noted corrective actions were required and these were remediated within the time period specified by County policy. - 8 instances in which the County?s QAT unit noted corrective actions were required and these were remediated, but not within the time period specified by County policy ? corrections were made and reviewed more than 30 days after the QAT unit?s review ? specifically 33, 33, 35, 36, 42, 56, 61, and 147 days later. - 4 instances in which the County?s QAT unit noted corrective actions were required and had not been remediated at of the time of the audit. CONTEXT: Out of 1,197 reviews performed by the Quality Assurance and Training (QAT) unit during FY22, we tested the timeliness of the corrections made to 60 files. The deficiencies above were noted in 12 of the 60 files tested. QUESTION COSTS: None noted. CAUSE: The County did not follow its policy on when corrective action must occur. EFFECTS: Incomplete case files or case files which do not adhere to the County's policies or procedures increases the risk that the County could provide services to individuals not eligible to receive such services or that individuals could be denied benefits for which they are eligible. RECOMMENDATIONS: We recommend the County adhere to the policies to ensure cases selected for quality review are remediated in a timely manner. Best practices in this regard are within 30 days. VIEWS of RESPONSIBLE OFFICIALS: Management agrees with the finding.
Finding 2022-001 Federal Agency: U.S. Department of Health and Human Services Federal Program: Medical Assistance Program (Medicaid; Title XIX) ALN: #93.778 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Repeat Finding: Yes - 2021-001, 2020-001 CRITERIA: Title 2 U.S. Code of Federal Regulations Section 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. CONDITION: The County maintains the computer system which is used to support the eligibility determination process. The Quality Assurance and Training ("QAT") unit reviews three randomly generated cases for each social worker per month. The selected cases are reviewed by the QAT team and notes are made in the quality control system to document any necessary corrections. The system requires the QAT team to enter a review date and a due date. The social worker and manager are notified of the selected case files that require correction. Once the social workers make their corrections, the supervisors review the corrections. It is the County's policy that the social workers make the corrections within 10 days of the QAT unit's review, and the supervisors confirm the corrections within 30 days of the QAT review. During our testing of controls over Eligibility, we sampled 60 case file reviews that were reviewed by the QAT unit during FY 2022 and noted the following: - 20 instances in which the QAT unit found no corrective action necessary. - 28 instances in which the QAT unit noted corrective actions were required and these were remediated within the time period specified by County policy. - 8 instances in which the County?s QAT unit noted corrective actions were required and these were remediated, but not within the time period specified by County policy ? corrections were made and reviewed more than 30 days after the QAT unit?s review ? specifically 33, 33, 35, 36, 42, 56, 61, and 147 days later. - 4 instances in which the County?s QAT unit noted corrective actions were required and had not been remediated at of the time of the audit. CONTEXT: Out of 1,197 reviews performed by the Quality Assurance and Training (QAT) unit during FY22, we tested the timeliness of the corrections made to 60 files. The deficiencies above were noted in 12 of the 60 files tested. QUESTION COSTS: None noted. CAUSE: The County did not follow its policy on when corrective action must occur. EFFECTS: Incomplete case files or case files which do not adhere to the County's policies or procedures increases the risk that the County could provide services to individuals not eligible to receive such services or that individuals could be denied benefits for which they are eligible. RECOMMENDATIONS: We recommend the County adhere to the policies to ensure cases selected for quality review are remediated in a timely manner. Best practices in this regard are within 30 days. VIEWS of RESPONSIBLE OFFICIALS: Management agrees with the finding.
Finding 2022-001 Federal Agency: U.S. Department of Health and Human Services Federal Program: Medical Assistance Program (Medicaid; Title XIX) ALN: #93.778 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Repeat Finding: Yes - 2021-001, 2020-001 CRITERIA: Title 2 U.S. Code of Federal Regulations Section 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. CONDITION: The County maintains the computer system which is used to support the eligibility determination process. The Quality Assurance and Training ("QAT") unit reviews three randomly generated cases for each social worker per month. The selected cases are reviewed by the QAT team and notes are made in the quality control system to document any necessary corrections. The system requires the QAT team to enter a review date and a due date. The social worker and manager are notified of the selected case files that require correction. Once the social workers make their corrections, the supervisors review the corrections. It is the County's policy that the social workers make the corrections within 10 days of the QAT unit's review, and the supervisors confirm the corrections within 30 days of the QAT review. During our testing of controls over Eligibility, we sampled 60 case file reviews that were reviewed by the QAT unit during FY 2022 and noted the following: - 20 instances in which the QAT unit found no corrective action necessary. - 28 instances in which the QAT unit noted corrective actions were required and these were remediated within the time period specified by County policy. - 8 instances in which the County?s QAT unit noted corrective actions were required and these were remediated, but not within the time period specified by County policy ? corrections were made and reviewed more than 30 days after the QAT unit?s review ? specifically 33, 33, 35, 36, 42, 56, 61, and 147 days later. - 4 instances in which the County?s QAT unit noted corrective actions were required and had not been remediated at of the time of the audit. CONTEXT: Out of 1,197 reviews performed by the Quality Assurance and Training (QAT) unit during FY22, we tested the timeliness of the corrections made to 60 files. The deficiencies above were noted in 12 of the 60 files tested. QUESTION COSTS: None noted. CAUSE: The County did not follow its policy on when corrective action must occur. EFFECTS: Incomplete case files or case files which do not adhere to the County's policies or procedures increases the risk that the County could provide services to individuals not eligible to receive such services or that individuals could be denied benefits for which they are eligible. RECOMMENDATIONS: We recommend the County adhere to the policies to ensure cases selected for quality review are remediated in a timely manner. Best practices in this regard are within 30 days. VIEWS of RESPONSIBLE OFFICIALS: Management agrees with the finding.
Finding 2022-001 Federal Agency: U.S. Department of Health and Human Services Federal Program: Medical Assistance Program (Medicaid; Title XIX) ALN: #93.778 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Repeat Finding: Yes - 2021-001, 2020-001 CRITERIA: Title 2 U.S. Code of Federal Regulations Section 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. CONDITION: The County maintains the computer system which is used to support the eligibility determination process. The Quality Assurance and Training ("QAT") unit reviews three randomly generated cases for each social worker per month. The selected cases are reviewed by the QAT team and notes are made in the quality control system to document any necessary corrections. The system requires the QAT team to enter a review date and a due date. The social worker and manager are notified of the selected case files that require correction. Once the social workers make their corrections, the supervisors review the corrections. It is the County's policy that the social workers make the corrections within 10 days of the QAT unit's review, and the supervisors confirm the corrections within 30 days of the QAT review. During our testing of controls over Eligibility, we sampled 60 case file reviews that were reviewed by the QAT unit during FY 2022 and noted the following: - 20 instances in which the QAT unit found no corrective action necessary. - 28 instances in which the QAT unit noted corrective actions were required and these were remediated within the time period specified by County policy. - 8 instances in which the County?s QAT unit noted corrective actions were required and these were remediated, but not within the time period specified by County policy ? corrections were made and reviewed more than 30 days after the QAT unit?s review ? specifically 33, 33, 35, 36, 42, 56, 61, and 147 days later. - 4 instances in which the County?s QAT unit noted corrective actions were required and had not been remediated at of the time of the audit. CONTEXT: Out of 1,197 reviews performed by the Quality Assurance and Training (QAT) unit during FY22, we tested the timeliness of the corrections made to 60 files. The deficiencies above were noted in 12 of the 60 files tested. QUESTION COSTS: None noted. CAUSE: The County did not follow its policy on when corrective action must occur. EFFECTS: Incomplete case files or case files which do not adhere to the County's policies or procedures increases the risk that the County could provide services to individuals not eligible to receive such services or that individuals could be denied benefits for which they are eligible. RECOMMENDATIONS: We recommend the County adhere to the policies to ensure cases selected for quality review are remediated in a timely manner. Best practices in this regard are within 30 days. VIEWS of RESPONSIBLE OFFICIALS: Management agrees with the finding.
Finding 2022-001 Federal Agency: U.S. Department of Health and Human Services Federal Program: Medical Assistance Program (Medicaid; Title XIX) ALN: #93.778 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Repeat Finding: Yes - 2021-001, 2020-001 CRITERIA: Title 2 U.S. Code of Federal Regulations Section 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. CONDITION: The County maintains the computer system which is used to support the eligibility determination process. The Quality Assurance and Training ("QAT") unit reviews three randomly generated cases for each social worker per month. The selected cases are reviewed by the QAT team and notes are made in the quality control system to document any necessary corrections. The system requires the QAT team to enter a review date and a due date. The social worker and manager are notified of the selected case files that require correction. Once the social workers make their corrections, the supervisors review the corrections. It is the County's policy that the social workers make the corrections within 10 days of the QAT unit's review, and the supervisors confirm the corrections within 30 days of the QAT review. During our testing of controls over Eligibility, we sampled 60 case file reviews that were reviewed by the QAT unit during FY 2022 and noted the following: - 20 instances in which the QAT unit found no corrective action necessary. - 28 instances in which the QAT unit noted corrective actions were required and these were remediated within the time period specified by County policy. - 8 instances in which the County?s QAT unit noted corrective actions were required and these were remediated, but not within the time period specified by County policy ? corrections were made and reviewed more than 30 days after the QAT unit?s review ? specifically 33, 33, 35, 36, 42, 56, 61, and 147 days later. - 4 instances in which the County?s QAT unit noted corrective actions were required and had not been remediated at of the time of the audit. CONTEXT: Out of 1,197 reviews performed by the Quality Assurance and Training (QAT) unit during FY22, we tested the timeliness of the corrections made to 60 files. The deficiencies above were noted in 12 of the 60 files tested. QUESTION COSTS: None noted. CAUSE: The County did not follow its policy on when corrective action must occur. EFFECTS: Incomplete case files or case files which do not adhere to the County's policies or procedures increases the risk that the County could provide services to individuals not eligible to receive such services or that individuals could be denied benefits for which they are eligible. RECOMMENDATIONS: We recommend the County adhere to the policies to ensure cases selected for quality review are remediated in a timely manner. Best practices in this regard are within 30 days. VIEWS of RESPONSIBLE OFFICIALS: Management agrees with the finding.
Finding 2022-002 Federal Agency: U.S. Department of Agriculture Federal Program: Supplemental Nutrition Assistance Program (SNAP) Cluster ALN: #10.551 and #10.561 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Repeat Finding: No CRITERIA: Title 2 U.S. Code of Federal Regulations Section 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. CONDITION: The County has established a Quality Assurance and Training ("QAT") unit that reviews all cases prepared by probationary employees during the mentoring and 100% QC phase of Family Economic Independence new-hire training. The unit also conducts random reviews of actions prepared by case workers (two per worker/month). The QAT unit completes quality assurance reviews using an automated QC tool that immediately sends review results to the worker and their supervisor. It is the County's policy that corrections be made by case workers within 10 days of the QAT unit's review and that the supervisors review the corrections within 30 days. During our testing of controls over eligibility, we sampled 40 case files that were reviewed by the Quality Assurance and Training unit during FY22 and noted the following: - 16 instances in which the County?s QAT unit found no corrective action necessary. - 6 instances in which the County?s QAT noted corrective actions were required and remediated within the time period specified by County policy. - 8 instances in which the County?s QAT unit noted corrective actions were required and not remediated within the time period specified by County policy ? case worker corrections not made within 10 days and not reviewed by supervisor within 30 days. CONTEXT: Out of 82 reviews performed by the Quality Assurance and Training (QAT) unit during FY22, we tested the timeliness of the corrections made to 40 files. The deficiencies above were noted in 8 of the 40 files tested. QUESTIONED COSTS: None noted. CAUSE: The County did not follow its policy on when remediation must occur. EFFECTS: Incomplete case files or case files that do not adhere to the County's policies or procedures increases the risk that the County could provide services to individuals not eligible to receive such services or that eligible individuals could be denied benefits. RECOMMENDATIONS: We recommend the County adhere to its policy to ensure cases selected for quality review are remediated in a timely manner. Best practices in this regard are within 30 days. VIEWS of RESPONSIBLE OFFICIALS: Management agrees with the finding.