FAC Explorer

Finding 367031 (2023-006)

Material Weakness
Requirement
E
Questioned Costs
$1
Year
2023
Accepted
2024-02-13
Audit: 290200
Organization: Pender County, North Carolina (NC)
Auditor: Martin Starnes & Associates CPAS P A

AI Summary

  • Core Issue: Inconsistent documentation for income and resources was found in case files, risking eligibility assessments.
  • Impacted Requirements: Violations of 2 CFR 200 and the Energy Programs Manual regarding proper documentation and eligibility review.
  • Recommended Follow-Up: Caseworkers need to verify and update documentation to ensure accurate eligibility determinations.

Finding Text

Criteria: In accordance with 2 CFR 200, management must have an adequate system of internal control procedures in place to properly review and assess the eligibility of individuals. In accordance with the Energy Programs Manual (EP-300 Energy Programs section 300.09), documentation must be maintained in order to ensure the accuracy of the benefits being provided within program requirements, the case file is complete and accurate, and evidence of review should be documented. Condition: The County Department of Social Services maintained inconsistent documentation for income and resources. Context: Of the 1035 participants during the current year valued at $335,908, we examined 60 (valued at $18,282) and determined that 10 (17%) had inconsistent documentation supporting the eligibility determination in the case file. Upon further review, these 10 participants were still eligible. We also determined that 1 participant (2% valued at $300) was not supported with case documentation to confirm eligibility. Effect: Casefile maintained inconsistent documentation, which could allow benefits to be provided to individuals who are not eligible. Cause: The caseworker did not verify updated documentation to the NCFAST system. Questioned Costs: In accordance with 2 CFR 200, auditors are required to report known questioned costs when likely questioned costs are greater than $25,000. Even though the sample results only identified $300 in questioned costs, if tests were extended to the entire population, questioned costs could exceed $25,000. Recommendation: Caseworkers should review their eligibility determinations and ensure that the correct information is included for proper documentation for eligibility. Views of Responsible Officials and Planned Corrective Actions: The County agrees with this finding. Please refer to the Corrective Action Plan section of this report.

Categories

Questioned Costs Eligibility Internal Control / Segregation of Duties

Other Findings in this Audit

  • 367026 2023-006
    Material Weakness
  • 367027 2023-006
    Material Weakness
  • 367028 2023-006
    Material Weakness
  • 367029 2023-006
    Material Weakness
  • 367030 2023-006
    Material Weakness
  • 367032 2023-006
    Material Weakness
  • 943468 2023-006
    Material Weakness
  • 943469 2023-006
    Material Weakness
  • 943470 2023-006
    Material Weakness
  • 943471 2023-006
    Material Weakness
  • 943472 2023-006
    Material Weakness
  • 943473 2023-006
    Material Weakness
  • 943474 2023-006
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program Admin $1.61M
14.871 Section 8 Housing Choice Vouchers $951,829
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program - Admin $514,568
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $457,872
93.558 Temporary Assistance for Needy Families - Work First Services $432,888
93.563 Child Support Enforcement - IV-D Administration $413,418
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $297,751
93.568 Low-Income Home Energy Assistance: Crisis Intervention Program $152,757
93.645 Stephanie Tubbs Jones Child Welfare Services Program - Permanency Planning $147,437
93.659 Adoption Assistance - IV-E Adoption Subsidy & Vendor $130,046
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services - Hccbg - Delivery Meals $129,649
93.568 Low-Income Home Energy Assistance: Energy Assistance Payments $125,448
93.667 Social Services Block Grant - Other Services and Training $122,158
14.871 Section 8 Housing Choice Vouchers - Admin Fees $122,038
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund - Administration $118,972
93.778 Medical Assistance Program - Medical Transportation Services Admin $117,270
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $101,498
93.658 Foster Care_title IV-E - Foster Care/off Trn $98,138
93.558 Temporary Assistance for Needy Families - Work First Admin $83,383
10.561 Covid-19 - State Administrative Matching Grants for the Supplemental Nutrition Assistance Program - Food Nutrition Services Arpa Fund $83,158
10.927 Emergency Watershed Protection Program - Disaster Relief Appropriations Act $82,108
93.268 Covid - 19 -Immunization Cooperative Agreements $66,251
93.778 Medical Assistance Program - Mac $65,114
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers - Hccbg Access $58,584
93.778 Medical Assistance Program - State County Special Assistance $52,893
93.767 Children's Health Insurance Program - N.c. Health Choice Admin $50,722
93.658 Foster Care_title IV-E - Cps $50,597
21.032 Local Assistance and Tribal Consistency Fund $50,000
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services -Hccbg - Congregate Meals $49,571
93.659 Adoption Assistance $44,043
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers - Hccbg - In-Home/support Services $43,750
93.217 Family Planning_services $43,396
93.052 National Family Caregiver Support, Title Iii, Part E: Family Caregiver Support $42,460
93.994 Maternal and Child Health Services Block Grant to the States $40,340
97.042 Emergency Management Performance Grants $39,032
93.069 Public Health Emergency Preparedness $36,466
20.600 State and Community Highway Safety $35,318
93.568 Low-Income Home Energy Assistance: Administration $33,145
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program - Food Nutrition Services Fraud Admin $31,604
93.991 Preventive Health and Health Services Block Grant $30,607
93.658 Foster Care_title IV-E $27,299
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $23,420
93.053 Nutrition Services Incentive Program - Nisp Nutrition $20,675
16.738 Edward Byrne Memorial Justice Assistance Grant Program $18,900
93.556 Marylee Allen Promoting Safe and Stable Families Program - Family Preservation $18,886
93.667 Social Services Block Grant - Adult Protective Services $16,382
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood - Links $16,283
93.667 Social Services Block Grant - Aps Essential Services Arpa $14,129
93.268 Immunization Cooperative Agreements $12,750
93.053 Arpa - Nutrition Services Incentive Program $12,158
93.658 Foster Care_title IV-E - Fc & Extended Reg $12,066
93.568 Low-Income Home Energy Assistance: Lihwap Caa $11,864
93.658 Foster Care_title IV-E - IV-E Admin County Paid $11,110
93.558 Temporary Assistance for Needy Families - Cre Max $8,816
97.042 Emergency Management Performance Grants - Pensar Swamp Stomp $7,716
93.568 Covid-19 - Low-Income Home Energy Assistance - Lieap Arpa $6,866
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $6,650
93.558 Temporary Assistance for Needy Families $5,990
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood - Independent Living Transitional - Direct Benefits $5,350
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services: Preventive Health $5,044
93.568 Low-Income Home Energy Assistance: Lihwap Adm $3,577
93.659 Adoption Assistance - IV-E Adoption/off Trn $3,194
93.052 National Family Caregiver Support, Title Iii, Part E: Arpa - Family Caregiver Support $3,096
93.568 Covid-19 - Low-Income Home Energy Assistance - Lieap Arpa Admin $2,251
93.558 Temporary Assistance for Needy Families - Foster Care $2,094
93.778 Medical Assistance Program - Adult Care Home Case Management $1,718
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services: Arpa - Preventive Health $1,520
93.667 Social Services Block Grant - in Home Services $1,474
93.563 Child Support Enforcement - IV-D Offset Fees Federal $1,053
93.566 Refugee and Entrant Assistance_state Administered Programs - Admin $619
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $100
93.563 Child Support Enforcement - IV-D Offset Fees Esc $3