U.S. Department of Health and Human Services
Pass-through Entity: North Carolina Department of Health and Human Services
Program Name: Foster Care
Federal Assistance Listing Number: 93.658
Significant Deficiency and Non-Material Non-Compliance – Allowability and Eligibility
Finding 2023-005
Criteria...
U.S. Department of Health and Human Services
Pass-through Entity: North Carolina Department of Health and Human Services
Program Name: Foster Care
Federal Assistance Listing Number: 93.658
Significant Deficiency and Non-Material Non-Compliance – Allowability and Eligibility
Finding 2023-005
Criteria or specific requirement: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must 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.
Condition: For one (1) of the 40 participants selected, an amount of $1,004 was requested for reimbursement that was not paid to the third party facility.
Questioned Costs: $1,004 and likely questioned costs of 90,594.
Effect: By not having the required documentation in the files to support payment for costs recorded, the County may request reimbursement for costs not incurred.
Cause: County oversight when performing reviews over payment reimbursements.
Recommendation: We recommend the County implement a procedure to ensure all costs being requested within reimbursements have been incurred by the County prior to requesting reimbursement.
Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan.
Corrective Action Plan: See Corrective Action Plan prepared by the County.
The Data Integrity unit within the Finance Department will continue to review invoices, child by child, to verify correct placement information. The Supervisor will review sample of invoices to ensure each Facility is paid the correct amount depending on child placement.
Responsible Individual(s): Annette Madden, Management Analyst, Data Integrity Unit, Finance
Date of Implementation: 12/31/2023