2022-002 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles Information on the federal program: Temporary Assistance for Needy Families Cluster (TANF), Assistance Listing Number 93.558, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Services John H. Chafee Foster Care Program for Successful Transition to Adulthood (Chafee Foster Care), Assistance Listing Number 93.674, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Service. Criteria: Per the NCDHHS policy manual, salaries, wages, and fringe benefits of Department of Social Service employees hired under the state merit system are allowable. Salaries shall be allocated to programs by time distribution methods and supported by payroll and attendance records for individuals. Condition: Employee?s time is tracked through the use of day sheets in which employees track their time by service code in 5-minute increments. Day sheets are used to complete weekly timesheets which are approved by supervisors. We noted three out of six day sheets selected for Chaffee Foster Care and three out of forty day sheets selected for TANF had more program minutes than what was reported on the employee?s approved time sheet. Context/Cause: As the day sheets included more program time than was included on the employee?s approved timesheet, the time spent on this program was understated during the 1571 monthly reimbursement request to the State. We noted the above condition in three out of six day sheets selected for Chafee Foster Care and three out of forty day sheets selected for TANF. Effects: Inaccurate reporting of time coded to programs affects the total federal and state reimbursement for the program. Recommendation: We recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the day sheets. Auditee?s Response: We concur with the findings and are currently implementing controls to ensure the timesheets are appropriately reviewed.
2022-003 Material Weakness ? Eligibility Second Party Reviews Information on the federal program: Temporary Assistance for Needy Families, Assistance Listing Number 93.558, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Service. Criteria: Per the DSS Administrative Letter for Economic and Family Service 07-2018, Work First Program Second Party Review Checklists must be completed at application and recertification for no less than 25% of the monthly ongoing Work First cases. The protocol must outline the persons responsible for completing the reviews and the process for follow-up as required. If second party reviews identify a trend in deficiencies; the County process for providing necessary training must also be outlined. Condition: Wake County was not abiding by the State policy and procedures outlined above. Reviews were not taking place at the frequency level based on number of cases. The County only reviewed 12% of the required cases during the 2022 fiscal year. Context: Wake County completed second party reviews for 193 out of 1592 cases during fiscal year 2022. Wake County was not meeting the proper policy procedures of examining no less than 25% of cases. . Effect: Lack of appropriate level of reviews occurring during the year, there is a risk that the County could provide benefits to individuals that are not eligible to receive those benefits. Cause: The County was unable to complete the required reports due to vacancies in the supervisor and quality assurance team which are responsible for completing the reviews. Recommendation: It is recommended that the County abide by the State policies in terms of the frequency and amount of case reviews each month. We also recommend that policies and procedures are documented surrounding second party reviews and be reinforced to ensure that reviews are being completed and followed up as necessary. Views of responsible officials: We concur with the findings.
2022-002 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles Information on the federal program: Temporary Assistance for Needy Families Cluster (TANF), Assistance Listing Number 93.558, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Services John H. Chafee Foster Care Program for Successful Transition to Adulthood (Chafee Foster Care), Assistance Listing Number 93.674, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Service. Criteria: Per the NCDHHS policy manual, salaries, wages, and fringe benefits of Department of Social Service employees hired under the state merit system are allowable. Salaries shall be allocated to programs by time distribution methods and supported by payroll and attendance records for individuals. Condition: Employee?s time is tracked through the use of day sheets in which employees track their time by service code in 5-minute increments. Day sheets are used to complete weekly timesheets which are approved by supervisors. We noted three out of six day sheets selected for Chaffee Foster Care and three out of forty day sheets selected for TANF had more program minutes than what was reported on the employee?s approved time sheet. Context/Cause: As the day sheets included more program time than was included on the employee?s approved timesheet, the time spent on this program was understated during the 1571 monthly reimbursement request to the State. We noted the above condition in three out of six day sheets selected for Chafee Foster Care and three out of forty day sheets selected for TANF. Effects: Inaccurate reporting of time coded to programs affects the total federal and state reimbursement for the program. Recommendation: We recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the day sheets. Auditee?s Response: We concur with the findings and are currently implementing controls to ensure the timesheets are appropriately reviewed.
2022-002 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles Information on the federal program: Temporary Assistance for Needy Families Cluster (TANF), Assistance Listing Number 93.558, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Services John H. Chafee Foster Care Program for Successful Transition to Adulthood (Chafee Foster Care), Assistance Listing Number 93.674, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Service. Criteria: Per the NCDHHS policy manual, salaries, wages, and fringe benefits of Department of Social Service employees hired under the state merit system are allowable. Salaries shall be allocated to programs by time distribution methods and supported by payroll and attendance records for individuals. Condition: Employee?s time is tracked through the use of day sheets in which employees track their time by service code in 5-minute increments. Day sheets are used to complete weekly timesheets which are approved by supervisors. We noted three out of six day sheets selected for Chaffee Foster Care and three out of forty day sheets selected for TANF had more program minutes than what was reported on the employee?s approved time sheet. Context/Cause: As the day sheets included more program time than was included on the employee?s approved timesheet, the time spent on this program was understated during the 1571 monthly reimbursement request to the State. We noted the above condition in three out of six day sheets selected for Chafee Foster Care and three out of forty day sheets selected for TANF. Effects: Inaccurate reporting of time coded to programs affects the total federal and state reimbursement for the program. Recommendation: We recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the day sheets. Auditee?s Response: We concur with the findings and are currently implementing controls to ensure the timesheets are appropriately reviewed.
2022-001 Significant Deficiency over Eligibility (Repeat Finding) Information on the federal program: Medicaid Cluster (Medicaid), Assistance Listing Number 93.778, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Medical Assistance. Criteria: Per the North Carolina Medicaid Assistance Program (Medicaid; Title XIX) Compliance Supplement and the DSS manuals (Aged, Blind and Disabled manual, Family and Children Medicaid manual and the Integrated Policy manual), case files for individuals or families receiving assistance are required to retain documentation to service as evidence for the appropriate eligibility determination, including: ? accurate computation of countable income and resources ? verification of unearned income ? verification of earned income Condition: We noted one instance were the amount of income verified through the NC FAST Online Verification System did not agree to the amount reported in the case file. We noted three instances where a vehicle was not added to the NCFAST dashboard to count towards the applicant?s resources. We noted one instance where the applicant?s social security number and citizenship was not validated at the time of application. Context/Cause: The County did not retain required documentation in case files at the time eligibility was determined. We noted the above conditions in 5 out of the 60 case files inspected for applicable payments. Effects: Case files not containing all required documentation results in a risk that the County could provide services to individuals not eligible to receive such services or that such services could be denied to eligible individuals. For all 5 cases, subsequent to being notified that required documentation had not been retained in the case file, the County was able to obtain documentation to substantiate that the applicant tested were eligible to receive benefits. Recommendation: We recommend that the County train and monitor employees on the eligibility determination process. We also recommend the County review and amend current policies and procedures in place to ensure that all eligibility determination documentation is completed and retained by the County. Auditee?s Response: We concur with the findings.
2022-002 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles Information on the federal program: Temporary Assistance for Needy Families Cluster (TANF), Assistance Listing Number 93.558, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Services John H. Chafee Foster Care Program for Successful Transition to Adulthood (Chafee Foster Care), Assistance Listing Number 93.674, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Service. Criteria: Per the NCDHHS policy manual, salaries, wages, and fringe benefits of Department of Social Service employees hired under the state merit system are allowable. Salaries shall be allocated to programs by time distribution methods and supported by payroll and attendance records for individuals. Condition: Employee?s time is tracked through the use of day sheets in which employees track their time by service code in 5-minute increments. Day sheets are used to complete weekly timesheets which are approved by supervisors. We noted three out of six day sheets selected for Chaffee Foster Care and three out of forty day sheets selected for TANF had more program minutes than what was reported on the employee?s approved time sheet. Context/Cause: As the day sheets included more program time than was included on the employee?s approved timesheet, the time spent on this program was understated during the 1571 monthly reimbursement request to the State. We noted the above condition in three out of six day sheets selected for Chafee Foster Care and three out of forty day sheets selected for TANF. Effects: Inaccurate reporting of time coded to programs affects the total federal and state reimbursement for the program. Recommendation: We recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the day sheets. Auditee?s Response: We concur with the findings and are currently implementing controls to ensure the timesheets are appropriately reviewed.
2022-003 Material Weakness ? Eligibility Second Party Reviews Information on the federal program: Temporary Assistance for Needy Families, Assistance Listing Number 93.558, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Service. Criteria: Per the DSS Administrative Letter for Economic and Family Service 07-2018, Work First Program Second Party Review Checklists must be completed at application and recertification for no less than 25% of the monthly ongoing Work First cases. The protocol must outline the persons responsible for completing the reviews and the process for follow-up as required. If second party reviews identify a trend in deficiencies; the County process for providing necessary training must also be outlined. Condition: Wake County was not abiding by the State policy and procedures outlined above. Reviews were not taking place at the frequency level based on number of cases. The County only reviewed 12% of the required cases during the 2022 fiscal year. Context: Wake County completed second party reviews for 193 out of 1592 cases during fiscal year 2022. Wake County was not meeting the proper policy procedures of examining no less than 25% of cases. . Effect: Lack of appropriate level of reviews occurring during the year, there is a risk that the County could provide benefits to individuals that are not eligible to receive those benefits. Cause: The County was unable to complete the required reports due to vacancies in the supervisor and quality assurance team which are responsible for completing the reviews. Recommendation: It is recommended that the County abide by the State policies in terms of the frequency and amount of case reviews each month. We also recommend that policies and procedures are documented surrounding second party reviews and be reinforced to ensure that reviews are being completed and followed up as necessary. Views of responsible officials: We concur with the findings.
2022-002 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles Information on the federal program: Temporary Assistance for Needy Families Cluster (TANF), Assistance Listing Number 93.558, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Services John H. Chafee Foster Care Program for Successful Transition to Adulthood (Chafee Foster Care), Assistance Listing Number 93.674, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Service. Criteria: Per the NCDHHS policy manual, salaries, wages, and fringe benefits of Department of Social Service employees hired under the state merit system are allowable. Salaries shall be allocated to programs by time distribution methods and supported by payroll and attendance records for individuals. Condition: Employee?s time is tracked through the use of day sheets in which employees track their time by service code in 5-minute increments. Day sheets are used to complete weekly timesheets which are approved by supervisors. We noted three out of six day sheets selected for Chaffee Foster Care and three out of forty day sheets selected for TANF had more program minutes than what was reported on the employee?s approved time sheet. Context/Cause: As the day sheets included more program time than was included on the employee?s approved timesheet, the time spent on this program was understated during the 1571 monthly reimbursement request to the State. We noted the above condition in three out of six day sheets selected for Chafee Foster Care and three out of forty day sheets selected for TANF. Effects: Inaccurate reporting of time coded to programs affects the total federal and state reimbursement for the program. Recommendation: We recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the day sheets. Auditee?s Response: We concur with the findings and are currently implementing controls to ensure the timesheets are appropriately reviewed.
2022-002 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles Information on the federal program: Temporary Assistance for Needy Families Cluster (TANF), Assistance Listing Number 93.558, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Services John H. Chafee Foster Care Program for Successful Transition to Adulthood (Chafee Foster Care), Assistance Listing Number 93.674, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Service. Criteria: Per the NCDHHS policy manual, salaries, wages, and fringe benefits of Department of Social Service employees hired under the state merit system are allowable. Salaries shall be allocated to programs by time distribution methods and supported by payroll and attendance records for individuals. Condition: Employee?s time is tracked through the use of day sheets in which employees track their time by service code in 5-minute increments. Day sheets are used to complete weekly timesheets which are approved by supervisors. We noted three out of six day sheets selected for Chaffee Foster Care and three out of forty day sheets selected for TANF had more program minutes than what was reported on the employee?s approved time sheet. Context/Cause: As the day sheets included more program time than was included on the employee?s approved timesheet, the time spent on this program was understated during the 1571 monthly reimbursement request to the State. We noted the above condition in three out of six day sheets selected for Chafee Foster Care and three out of forty day sheets selected for TANF. Effects: Inaccurate reporting of time coded to programs affects the total federal and state reimbursement for the program. Recommendation: We recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the day sheets. Auditee?s Response: We concur with the findings and are currently implementing controls to ensure the timesheets are appropriately reviewed.
2022-001 Significant Deficiency over Eligibility (Repeat Finding) Information on the federal program: Medicaid Cluster (Medicaid), Assistance Listing Number 93.778, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Medical Assistance. Criteria: Per the North Carolina Medicaid Assistance Program (Medicaid; Title XIX) Compliance Supplement and the DSS manuals (Aged, Blind and Disabled manual, Family and Children Medicaid manual and the Integrated Policy manual), case files for individuals or families receiving assistance are required to retain documentation to service as evidence for the appropriate eligibility determination, including: ? accurate computation of countable income and resources ? verification of unearned income ? verification of earned income Condition: We noted one instance were the amount of income verified through the NC FAST Online Verification System did not agree to the amount reported in the case file. We noted three instances where a vehicle was not added to the NCFAST dashboard to count towards the applicant?s resources. We noted one instance where the applicant?s social security number and citizenship was not validated at the time of application. Context/Cause: The County did not retain required documentation in case files at the time eligibility was determined. We noted the above conditions in 5 out of the 60 case files inspected for applicable payments. Effects: Case files not containing all required documentation results in a risk that the County could provide services to individuals not eligible to receive such services or that such services could be denied to eligible individuals. For all 5 cases, subsequent to being notified that required documentation had not been retained in the case file, the County was able to obtain documentation to substantiate that the applicant tested were eligible to receive benefits. Recommendation: We recommend that the County train and monitor employees on the eligibility determination process. We also recommend the County review and amend current policies and procedures in place to ensure that all eligibility determination documentation is completed and retained by the County. Auditee?s Response: We concur with the findings.