FAC Explorer

Finding 21514 (2022-004)

Significant Deficiency
Requirement
AB
Questioned Costs
-
Year
2022
Accepted
2023-02-20
Audit: 27223
Organization: Halifax County, North Carolina (NC)
Auditor: Mauldin & Jenkins LLC

AI Summary

  • Core Issue: One out of forty day sheets showed discrepancies, with more program minutes reported than on the approved timesheet.
  • Impacted Requirements: Accurate tracking and reporting of employee time is essential for proper federal and state reimbursement under Medicaid guidelines.
  • Recommended Follow-Up: Implement a review control for weekly timesheets to ensure all program time is accurately reflected from day sheets.

Finding Text

Information on the federal programs: Medicaid Cluster (Medicaid), Assistance Listing Number 93.778, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Medical Assistance. Criteria: Per the NCDHHS policy manual, salaries, wages, and fringe benefits of Department of Social Service employees hired under the state merit system are allowable. Salaries shall be allocated to programs by time distribution methods and supported by payroll and attendance records for individuals. Condition: Employee?s time is tracked through the use of day sheets in which employees track their time by service code in 6-minute increments. Day sheets are used to complete weekly timesheets which are approved by supervisors. We noted one out of forty day sheets selected for Medicaid had more program minutes than what was reported on the employee?s approved time sheet. Context/Cause: As the day sheets included more program time than was included on the employee?s approved timesheet, the time spent on this program was understated during the 1571 monthly reimbursement request to the State. We noted the above condition in one out of forty day sheets selected for Medicaid. Effects: Inaccurate reporting of time coded to programs affects the total federal and state reimbursement for the program. Recommendation: We recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the daysheets. Auditee?s Response: We concur with the finding and are currently implementing controls to ensure the timesheets are appropriately reviewed.

Corrective Action Plan

Contact Person Responsible for the Corrective Action Plan: Mary W. Duncan, Finance Director Corrective Action Plan: We have discussed the finding and are currently implementing controls to ensure the timesheets are appropriately reviewed to match with daysheets. Anticipated Completion Date: June 30, 2023 179

Categories

Reporting Cash Management

Other Findings in this Audit

  • 21515 2022-004
    Significant Deficiency
  • 21516 2022-004
    Significant Deficiency
  • 21517 2022-004
    Significant Deficiency
  • 21518 2022-004
    Significant Deficiency
  • 597956 2022-004
    Significant Deficiency
  • 597957 2022-004
    Significant Deficiency
  • 597958 2022-004
    Significant Deficiency
  • 597959 2022-004
    Significant Deficiency
  • 597960 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $335,437
93.994 Maternal and Child Health Services Block Grant to the States $305,438
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $259,481
93.268 Immunization Cooperative Agreements $224,583
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $165,236
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $157,154
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $98,299
20.205 Highway Planning and Construction $82,516
93.568 Low-Income Home Energy Assistance $81,027
93.217 Family Planning_services $65,798
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $62,986
93.778 Medical Assistance Program $45,158
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $39,900
45.310 Grants to States $37,511
93.767 Children's Health Insurance Program $37,415
93.069 Public Health Emergency Preparedness $36,528
93.658 Foster Care_title IV-E $34,885
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $32,682
93.991 Preventive Health and Health Services Block Grant $30,607
93.667 Social Services Block Grant $27,243
16.738 Edward Byrne Memorial Justice Assistance Grant Program $24,345
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $21,561
93.645 Stephanie Tubbs Jones Child Welfare Services Program $20,425
93.053 Nutrition Services Incentive Program $20,112
93.558 Temporary Assistance for Needy Families $14,871
97.042 Emergency Management Performance Grants $11,068
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $8,614
97.067 Homeland Security Grant Program $7,190
93.563 Child Support Enforcement $4,612
93.324 State Health Insurance Assistance Program $4,581
93.071 Medicare Enrollment Assistance Program $4,580
93.758 Preventive Health and Health Services Block Grant Funded Solely with Prevention and Public Health Funds (pphf) $3,747
93.556 Promoting Safe and Stable Families $3,690
16.607 Bulletproof Vest Partnership Program $2,109