Finding Text
CASWELL COUNTY, NORTH CAROLINA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2021
US Department of Health and Human Services
Passed through the NC Department of Health and Human Services
Program Name: Medicaid Assistance Program (Medicaid; Title XIX)
CFDA# 93.778
Finding 2021-011 Inaccurate Resource Calculation
SIGNIFICANT DEFICIENCY
Eligibility
Criteria:
Condition:
Questioned Costs:
Context:
Effect:
Cause:
Recommendation:
Views of Responsible
officials and
corrective action
plans:
Section III. Federal Award Findings and Questioned Costs (continued)
In accordance with Medicaid Manual MA-2230, Medicaid for Aged, Blind and Disabled case
records should contain documentation that verifications were done in preparation of the
application and these items will agree to reports in the NC FAST system. In this process, the
countable resources should be calculated correctly and agree back to the amounts in the NC
FAST system. Any items discovered in the verification process should be considered countable
or non-countable resources and explained within the documentation.
There were 2 errors discovered during our procedures that resources in the county
documentation and those same resources contained in NC FAST were not the same amounts or
files containing resources were not properly documented to be considered countable or noncountable.
There was no known affect to eligibility and there were no known questioned costs.
We examined 60 Medicaid recipients from the Medicaid Beneficiary report provided by NC
Department of Health and Human Services to re-determine eligibility. These findings are being
reported with the financial statement audit as it relates to Medicaid administrative cost
compliance audit.
For those certifications/re-certifications there was a chance that information was not properly
documented and reconciled to North Carolina Families Accessing Services through Technology
(NC FAST) and a participant could have been approved for benefits for which they were not
eligible.
Ineffective record keeping and ineffective case review process, incomplete documentation, and
incorrect application of rules for purposes of determining eligibility.
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 of 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. Please refer to the corrective action plan for details.
120