FAC Explorer

Finding 369056 (2023-001)

Significant Deficiency Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2024-02-14
Audit: 290460
Organization: Orange County, North Carolina (NC)
Auditor: Mauldin & Jenkins LLC

AI Summary

  • Core Issue: There is a significant deficiency in tracking employee time for Medicaid and SNAP programs, leading to discrepancies between day sheets and approved timesheets.
  • Impacted Requirements: NCDHHS policy requires accurate allocation of salaries based on time distribution methods supported by proper records.
  • Recommended Follow-Up: Implement a review control over weekly timesheets to ensure all program time is accurately reflected from day sheets.

Finding Text

2023-001 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles 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. Supplemental Nutrition Assistance Program Cluster (SNAP), Assistance Listing Number 10.561, U.S. Department of Agriculture, Division of Social Services. 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 three out of forty day sheets selected for Medicaid, and one out of forty day sheets selected for SNAP that had more program minutes than what was reported on the employee’s approved time sheet. Context/Cause: The day sheets included more program time than was included on the employee’s approved timesheet. We noted the above condition in three out of forty day sheets selected for Medicaid, and one out of forty day sheets for SNAP. Effects: Inaccurate reporting of time coded to programs could affect 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.

Categories

Allowable Costs / Cost Principles Reporting Cash Management Significant Deficiency

Other Findings in this Audit

  • 369051 2023-001
    Significant Deficiency Repeat
  • 369052 2023-001
    Significant Deficiency Repeat
  • 369053 2023-001
    Significant Deficiency Repeat
  • 369054 2023-001
    Significant Deficiency Repeat
  • 369055 2023-001
    Significant Deficiency Repeat
  • 369057 2023-001
    Significant Deficiency Repeat
  • 369058 2023-001
    Significant Deficiency Repeat
  • 369059 2023-001
    Significant Deficiency Repeat
  • 945493 2023-001
    Significant Deficiency Repeat
  • 945494 2023-001
    Significant Deficiency Repeat
  • 945495 2023-001
    Significant Deficiency Repeat
  • 945496 2023-001
    Significant Deficiency Repeat
  • 945497 2023-001
    Significant Deficiency Repeat
  • 945498 2023-001
    Significant Deficiency Repeat
  • 945499 2023-001
    Significant Deficiency Repeat
  • 945500 2023-001
    Significant Deficiency Repeat
  • 945501 2023-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $327,490
20.507 Federal Transit_formula Grants $284,771
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $266,295
17.259 Wia Youth Activities $266,073
20.509 Formula Grants for Rural Areas and Tribal Transit Program $207,429
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $192,892
93.658 Foster Care_title IV-E $168,896
14.871 Section 8 Housing Choice Vouchers $138,591
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $125,488
93.994 Maternal and Child Health Services Block Grant to the States $113,588
93.558 Temporary Assistance for Needy Families $108,348
93.378 Integrated Care for Kids Model (a) $105,594
93.767 Children's Health Insurance Program $105,121
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $97,666
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $94,483
93.217 Family Planning_services $90,198
93.667 Social Services Block Grant $87,866
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $82,005
93.556 Promoting Safe and Stable Families $60,141
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $53,912
14.267 Continuum of Care Program $51,079
14.401 Fair Housing Assistance Program_state and Local $48,760
14.231 Emergency Solutions Grant Program $43,565
93.268 Immunization Cooperative Agreements $42,308
10.902 Soil and Water Conservation $38,877
93.069 Public Health Emergency Preparedness $38,836
93.645 Stephanie Tubbs Jones Child Welfare Services Program $31,159
93.940 Hiv Prevention Activities_health Department Based $31,000
93.778 Medical Assistance Program $30,624
93.991 Preventive Health and Health Services Block Grant $30,607
97.042 Emergency Management Performance Grants $26,129
20.600 State and Community Highway Safety $17,720
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $12,610
21.027 Coronavirus State and Local Fiscal Recovery Funds $9,404
93.071 Medicare Enrollment Assistance Program $8,428
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $8,360
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $7,168
93.053 Nutrition Services Incentive Program $6,889
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $3,800
93.052 National Family Caregiver Support, Title Iii, Part E $2,565
93.566 Refugee and Entrant Assistance_state Administered Programs $1,446
93.563 Child Support Enforcement $987
93.659 Adoption Assistance $469
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $145
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $100