FAC Explorer

Audit 57134

FY End
2022-06-30
Total Expended
$6.99M
Findings
2
Programs
27
Organization: Yancey County, North Carolina (NC)
Year: 2022 Accepted: 2023-06-08
Auditor: Gould Killian CPA Group PA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
61694 2022-001 Significant Deficiency - P
638136 2022-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.47M Yes 0
93.778 Medical Assistance Program $790,284 Yes 1
66.458 Capitalization Grants for Clean Water State Revolving Funds $329,358 Yes 0
93.658 Foster Care_title IV-E $181,332 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $141,097 - 0
90.404 2018 Hava Election Security Grants $130,783 - 0
93.558 Temporary Assistance for Needy Families $102,935 - 0
93.667 Social Services Block Grant $94,994 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $93,375 - 0
10.665 Schools and Roads - Grants to States $89,673 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $89,535 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $79,087 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $71,861 - 0
97.042 Emergency Management Performance Grants $63,049 - 0
93.575 Child Care and Development Block Grant $62,520 - 0
93.563 Child Support Enforcement $58,071 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $46,476 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $39,450 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $21,236 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $17,359 - 0
93.767 Children's Health Insurance Program $14,158 - 0
93.053 Nutrition Services Incentive Program $12,787 - 0
93.568 Low-Income Home Energy Assistance $11,314 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $4,468 - 0
93.659 Adoption Assistance $2,573 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $712 - 0
93.556 Promoting Safe and Stable Families $-8,597 - 0

Contacts

Name Title Type
L98MCUHKC2J8 Brandi Burleson Auditee
8286823819 Dan Mullinix Auditor
No contacts on file

Notes to SEFA

Title: Cluster of Programs Accounting Policies: Expenditures reported in the SEFA are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Yancey County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The following are clustered by the NC Department of Health and Human Services and are treated separately for state audit requirement purposes: Child Development Contract Cluster, Subsidized Child Care, and Foster Care and Adoption.
Title: Loans Outstanding Accounting Policies: Expenditures reported in the SEFA are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Yancey County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Yancey County had the following loan balances outstanding at June 30, 2022 for loans the grantor has still imposed continuing compliance requirements. Loans outstanding at the beginning of the year and loans made during the year are included in the SEFSA. The balance of the loans outstanding at June 30, 2022 is $291,296

Finding Details

Finding 2022-001
US Department of Health and Human Services Passed through the NC Dept. of Health and Human Services Program Name: Medicaid Assistance Program (Medicaid) AL #: 93.778 Finding 2022-01: Significant Deficiency in Internal Control Criteria: Uniform Guidance 2 CFR ? 200.303 requires the non-Federal entity to ?establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.? Each County in the State is required to submit quarterly reports with the second party review results with a minimum number of second party reviews completed. Condition: The County is required to complete a minimum number of second party reviews and report the results to the State, which is considered a key control over eligibility determination for Medicaid cases. There is incomplete documentation of the minimum 160 cases that County indicated it performed. GK selected a sample of 10 (10%) of the second party reviews from the list of 99 completed reviews provided by the County and determined that there were no errors in the available cases. Questioned Costs: No questioned costs. Context: The County is required to complete at least 16 Adult Medicaid cases and 24 Family/Children Medicaid cases each quarter and send a summarized report to the State, for a total of 160 cases each year. The County was able to provide a list of 99 of these reviews for the audit, which is 62% of the total 160 required. Cause: Due to lack of documentation, we were not able to sample from a complete population of second party reviews. Effect: Although the 10 selected second party reviews appeared to be appropriately performed, we are unable to conclude on the effectiveness of this internal control or compliance with the State quality control requirement to ensure their review findings were appropriate and that corrections were made timely. Identification of repeat finding: This is not a repeat finding. Recommendation: We would recommend the County make a list of each second party review completed, including the case number, program, date of review, whether there were errors to be corrected. Alternatively, we would recommend that the County use the Second Party Review form provided by the State for all cases and retain a copy of the review until the completion of the audit. Views of responsible officials and planned corrective actions: The County agrees with this finding.
Finding 2022-001
US Department of Health and Human Services Passed through the NC Dept. of Health and Human Services Program Name: Medicaid Assistance Program (Medicaid) AL #: 93.778 Finding 2022-01: Significant Deficiency in Internal Control Criteria: Uniform Guidance 2 CFR ? 200.303 requires the non-Federal entity to ?establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.? Each County in the State is required to submit quarterly reports with the second party review results with a minimum number of second party reviews completed. Condition: The County is required to complete a minimum number of second party reviews and report the results to the State, which is considered a key control over eligibility determination for Medicaid cases. There is incomplete documentation of the minimum 160 cases that County indicated it performed. GK selected a sample of 10 (10%) of the second party reviews from the list of 99 completed reviews provided by the County and determined that there were no errors in the available cases. Questioned Costs: No questioned costs. Context: The County is required to complete at least 16 Adult Medicaid cases and 24 Family/Children Medicaid cases each quarter and send a summarized report to the State, for a total of 160 cases each year. The County was able to provide a list of 99 of these reviews for the audit, which is 62% of the total 160 required. Cause: Due to lack of documentation, we were not able to sample from a complete population of second party reviews. Effect: Although the 10 selected second party reviews appeared to be appropriately performed, we are unable to conclude on the effectiveness of this internal control or compliance with the State quality control requirement to ensure their review findings were appropriate and that corrections were made timely. Identification of repeat finding: This is not a repeat finding. Recommendation: We would recommend the County make a list of each second party review completed, including the case number, program, date of review, whether there were errors to be corrected. Alternatively, we would recommend that the County use the Second Party Review form provided by the State for all cases and retain a copy of the review until the completion of the audit. Views of responsible officials and planned corrective actions: The County agrees with this finding.