Finding Text
Vance County, North Carolina
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2024
Recommendation:
Views of responsible
officials and planned
corrective actions:
Program Name: Medical Assistance Program (Medicaid; Title XIX)
AL #: 93.778
N.C. Office of State Budget and Management
Program Name: Regional Economic Development Reserve
Finding: 2024-008 Funds Management
SIGNIFICANT DEFICENCY
Cash Management
Criteria:
Condition:
Effect:
Cause:
Recommendation:
Views of responsible
officials and planned
corrective actions:
Section IV. State Award Findings and Questioned Costs
Files should be reviewed internally to ensure proper documentation is in place for
eligibility. Workers should be retrained on what files should contain and the
importance of complete and accurate record keeping. We recommend that all files
include online verifications, documented resources and income and those amounts
agree to information in NC FAST. The results found or documentation made in case
notes should clearly indicate what actions were performed and the results of those
actions.
The County agrees with the finding. See Corrective Action Plan in the following
section.
In accordance with North Carolina General Statute (G.S.) 143C-6-23 and the grant
contract with North Carolina Office of State Budget and Management, the grant
funds should be accounted for in a separate fund and accounting structure within the
recipient's central accounting and/or grant management system.
The County agrees with the finding. See Corrective Action Plan in the following
section.
The grant funds were accounted for in County General Fund instead of a separate
fund.
Grant funds were not properly managed as required.
Budget was adopted when the funds were awarded to the County before the grant
contracts were signed.
Account each source of fund separately in County accounting system.
SIGNIFICANT DEFICENCY: Finding 2024-004, 2024-005, 2024-006, and 2024-007 also apply to State
requirements and State Awards.
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