FAC Explorer

Finding 21281 (2022-003)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-01-29
Audit: 21439
Organization: Mecklenburg County (NC)
Auditor: Cherry Bekaert LLP

AI Summary

  • Core Issue: The County failed to timely correct eligibility errors for 6 out of 40 participants, risking improper funding.
  • Impacted Requirements: Compliance with Section 200.303 of the Uniform Grant Guidance regarding internal controls and documentation.
  • Recommended Follow-up: Implement a formal policy to ensure timely correction of documentation errors as identified.

Finding Text

U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Significant Deficiency - Eligibility Finding 2022-003 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: There were six instances out of 40 program participants tested where the County did not remediate the errors identified within their internal review timely. Questioned Costs: None. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could provide funding to individuals who are not eligible. Cause: The County does not have a formal process in place to ensure issues identified during the review process are appropriately corrected. Recommendation: Mecklenburg County should consider implementing a formal policy for the requirements of having documentation corrected within a specific timeframe once identified. 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.

Corrective Action Plan

U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Significant Deficiency - Eligibility Finding 2022-003 Corrective Action Plan: I. Quality Sampling and Accountability a. In December 2022 Sr. Quality & Training Specialists were realigned to provide direct policy support to assigned teams. The assignment of specific Sr. Quality and Training Specialists to work directly with certain teams will enhance the relationship between Q&T, Eligibility staff and their Supervisors, with the goal of improving quality and timeliness of work. This realignment will more easily enable Sr. Quality & Training staff to correct errors identified through the second party review process and share those findings with the worker and their Supervisor for learning and accountability purposes. b. The Quality and Training Unit will complete monthly quality sampling for TANF. Error trends will be shared with the managers and their supervisors, who will work collaboratively with Quality & Training staff to coordinate appropriate strategies to train and coach staff to mitigate errors moving forward. c. Supervisors will review specific quality sampling results with their staff. The supervisor will, when necessary and appropriate, address continued errors using an individual Corrective Action Plan with the worker to include refresher training, additional second party review and/or initiating the formal documentation process. d. Managers will review quality sampling results with supervisors quarterly to follow up on errors addressed, trainings completed and progress with individual Corrective Action Plans II. Process Improvement - A new Quality Assurance team will be created to validate the second party review process across all DSS divisions. This process will involve sampling records that have gone through the second party review process at the divisional level to ensure the review was accurate and that any errors were corrected. This team will also align second party review findings to audit findings to determine if training or process improvement strategies may improve quality. The team should be hired and standard operating procedures drafted by 4th quarter of FY23. Person responsible: Jim Wright, Sr. Social Services Manager Ellese Massey, Social Services Manager Estimated date of completion: June 30, 2023

Categories

Subrecipient Monitoring Eligibility Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 21282 2022-003
    Significant Deficiency
  • 21283 2022-003
    Significant Deficiency
  • 21284 2022-003
    Significant Deficiency
  • 21285 2022-002
    Material Weakness Repeat
  • 21286 2022-002
    Material Weakness Repeat
  • 21287 2022-002
    Material Weakness Repeat
  • 21288 2022-002
    Material Weakness Repeat
  • 21289 2022-003
    Significant Deficiency
  • 21290 2022-004
    -
  • 21291 2022-004
    -
  • 21292 2022-004
    -
  • 21293 2022-005
    -
  • 21294 2022-005
    -
  • 21295 2022-005
    -
  • 21296 2022-005
    -
  • 597723 2022-003
    Significant Deficiency
  • 597724 2022-003
    Significant Deficiency
  • 597725 2022-003
    Significant Deficiency
  • 597726 2022-003
    Significant Deficiency
  • 597727 2022-002
    Material Weakness Repeat
  • 597728 2022-002
    Material Weakness Repeat
  • 597729 2022-002
    Material Weakness Repeat
  • 597730 2022-002
    Material Weakness Repeat
  • 597731 2022-003
    Significant Deficiency
  • 597732 2022-004
    -
  • 597733 2022-004
    -
  • 597734 2022-004
    -
  • 597735 2022-005
    -
  • 597736 2022-005
    -
  • 597737 2022-005
    -
  • 597738 2022-005
    -

Programs in Audit

ALN Program Name Expenditures
21.023 Emergency Rental Assistance Program $21.76M
21.027 Coronavirus State and Local Fiscal Recovery Funds $9.63M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $9.34M
93.563 Child Support Enforcement $9.18M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $4.32M
93.659 Adoption Assistance $3.99M
93.568 Low-Income Home Energy Assistance $3.04M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $1.99M
93.268 Immunization Cooperative Agreements $1.97M
20.507 Federal Transit_formula Grants $1.80M
93.499 Low Income Household Water Assistance Program $1.59M
93.940 Hiv Prevention Activities_health Department Based $1.34M
21.019 Coronavirus Relief Fund $1.27M
93.686 Ending the Hiv Epidemic: A Plan for America Ryan White Hiv/aids Program Parts A and B (b) $820,345
66.001 Air Pollution Control Program Support $742,703
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $727,717
93.137 Community Programs to Improve Minority Health Grant Program $697,745
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $662,270
93.994 Maternal and Child Health Services Block Grant to the States $654,526
93.767 Children's Health Insurance Program $640,131
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $613,168
84.181 Special Education-Grants for Infants and Families $557,953
14.218 Community Development Block Grants/entitlement Grants $532,474
93.778 Medical Assistance Program $518,680
20.205 Highway Planning and Construction $497,053
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $398,658
66.039 National Clean Diesel Emissions Reduction Program $319,584
93.556 Promoting Safe and Stable Families $299,497
93.053 Nutrition Services Incentive Program $256,155
14.231 Emergency Solutions Grant Program $250,358
93.217 Family Planning_services $249,434
93.667 Social Services Block Grant $225,531
93.136 Injury Prevention and Control Research and State and Community Based Programs $218,533
16.021 Justice Systems Response to Families $187,184
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $183,893
16.736 Transitional Housing Assistance for Victims of Domestic Violence, Dating Violence, Stalking, Or Sexual Assault $182,735
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $175,397
93.914 Hiv Emergency Relief Project Grants $154,572
93.558 Temporary Assistance for Needy Families $113,405
93.069 Public Health Emergency Preparedness $104,000
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $102,900
93.387 National and State Tobacco Control Program (b) $81,656
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $79,448
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $76,424
93.566 Refugee and Entrant Assistance_state Administered Programs $76,358
93.917 Hiv Care Formula Grants $52,397
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $36,240
93.991 Preventive Health and Health Services Block Grant $30,607
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $28,901
93.658 Foster Care_title IV-E $24,626
93.052 National Family Caregiver Support, Title Iii, Part E $14,161
14.241 Housing Opportunities for Persons with Aids $13,712
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $10,991
16.609 Project Safe Neighborhoods $10,735
97.045 Cooperating Technical Partners $10,358
16.838 Comprehensive Opioid Abuse Site-Based Program $9,081
93.645 Stephanie Tubbs Jones Child Welfare Services Program $8,684
93.747 Elder Abuse Prevention Interventions Program $7,811
14.267 Continuum of Care Program $4,012
93.071 Medicare Enrollment Assistance Program $3,689
93.103 Food and Drug Administration_research $3,000
16.738 Edward Byrne Memorial Justice Assistance Grant Program $2,237
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $1,700
93.324 State Health Insurance Assistance Program $220