Finding 1224325 (2025-004)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-07-21

AI Summary

  • Core Issue: Incomplete documentation in TANF - Work First Program case files raises concerns about eligibility verification.
  • Impacted Requirements: Federal and state guidelines require complete and accurate records, including signed forms and employment participation.
  • Recommended Follow-Up: Conduct internal reviews of case files, retrain staff on documentation standards, and implement second-party reviews for compliance.

Finding Text

Significant Deficiency US Department of Health and Human Services Passed through the NC Dept. of Health and Human Services Program Name: Temporary Assistance for Needy Families - Work First Program Assistance Listing # 93.558 Finding: 2025 – 004 Eligibility Criteria: Temporary Assistance for Needy Families - Work First Program case files require proper documentation be contained in the case record to verify eligibility, along with continued compliance to additional requirements set forth through federal and state guidance. The case file should contain a completed, signed (telephonic signature is allowable) and dated standardized forms, including application and others. Additionally, employment program participation is required for specified applicants. Eligibility criteria further outlined in the Work First Policy Manual. Condition: There were Three (3) instances of incomplete documentation or verifications in client files and Three (3) instances of NC FAST input errors of client income. Questioned Costs: There was no affect to eligibility and there were no questioned costs. Context: We examined 25 out of 74 TANF - Work First case files active during the fiscal year to ensure verifications used to determine eligibility were properly documented. Effect: For the active cases, there was a chance that information was not adequately documented or were not accessible NC FAST which affect general adherence to prescribed guidelines. Identification of a repeat finding: This is not a repeat finding. Cause: Ineffective record keeping and ineffective case review process, incomplete documentation, and incorrect application of rules for purposes of determining eligibility. Recommendation: 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 supporting documentation used for eligibility verification be reviewed for completeness and reconciled to the information provided in worker dictation. Views of responsible officials and planned corrective actions: The County agrees with the finding. Supervisors will perform second party reviews to ensure proper documentation is contained in files to support eligibility determinations. Workers will be retrained on what information should be maintained in case files, the importance of complete and accurate record keeping, and reserve calculations. The County finance office will also participating in the review process.

Corrective Action Plan

Name of contact person: Melissa Labra, Income Maintenance Administrator II Corrective Action: Caseworkers will receive additional training on completing complete and thorough case documentation. Caseworkers will receive additional training on inputting the correct evidence into NCFAST, including income evidence. Supervisors will review cases to verify that evidence in NC FAST and supporting documentation match. Supervisors will conduct second party reviews on applications and recertification’s to determine that proper policies and procedures are being followed. Supervisors will review cases to ensure evidence is inputted correctly. Proposed Completion Date: April 31, 2026

Categories

Eligibility Significant Deficiency

Other Findings in this Audit

  • 1224324 2025-003
    Material Weakness Repeat
  • 1224326 2025-001
    Material Weakness Repeat
  • 1224327 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.778 MEDICAL ASSISTANCE PROGRAM $457,632
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $291,801
10.766 COMMUNITY FACILITIES LOANS AND GRANTS $254,339
93.563 CHILD SUPPORT SERVICES $190,437
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $94,764
97.067 HOMELAND SECURITY GRANT PROGRAM $94,000
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $75,552
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $68,878
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $45,829
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $45,337
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $32,000
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $31,564
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $30,741
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $18,214
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $17,590
93.658 FOSTER CARE TITLE IV-E $17,065
93.667 SOCIAL SERVICES BLOCK GRANT $15,243
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $14,794
93.217 FAMILY PLANNING SERVICES $13,874
93.659 ADOPTION ASSISTANCE $13,289
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $9,200
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $8,832
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $6,761
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $2,544
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $2,000
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $1,492
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $1,491
93.898 CANCER PREVENTION AND CONTROL PROGRAMS FOR STATE, TERRITORIAL AND TRIBAL ORGANIZATIONS $1,300
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $1,245
93.436 WELL-INTEGRATED SCREENING AND EVALUATION FOR WOMEN ACROSS THE NATION (WISEWOMAN) $795
93.917 HIV CARE FORMULA GRANTS $431
93.116 PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS $29
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $-348