FAC Explorer

Finding 374527 (2023-001)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-03-08
Audit: 294242
Organization: Catawba County, North Carolina (NC)
Auditor: Martin Starnes & Associates CPAS P A

AI Summary

  • Core Issue: A casefile lacked proper income documentation for one applicant, despite the applicant being eligible.
  • Impacted Requirements: Internal controls under 2 CFR 200 and documentation standards under 45 CFR 435 were not met.
  • Recommended Follow-Up: Review all casefiles to ensure all necessary documentation is collected before benefits approval.

Finding Text

Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include properly reviewed income calculations. In accordance with 45 CFR 435, documentation must be maintained to support eligibility determinations. Condition: The County Department of Social Services failed to properly include documentation of income in the casefile for one applicant. Upon further review, the applicant was ultimately eligible. Context: Of the 1,204,842 benefit payments valued at $377,476,138, we examined 60 payment records ($18,111 value) and determined that in one casefile (2%) proper income documentation was not retained to support the eligibility determination. Upon further review and recalculation, the applicant was deemed eligible. Effect: Casefile did not have proper income documentation, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to retain income documentation in the casefile. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Casefiles should be reviewed to verify that all required documentation has been obtained before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.

Categories

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 374524 2023-001
    Significant Deficiency
  • 374525 2023-001
    Significant Deficiency
  • 374526 2023-001
    Significant Deficiency
  • 374528 2023-001
    Significant Deficiency
  • 374529 2023-001
    Significant Deficiency
  • 374530 2023-001
    Significant Deficiency
  • 374531 2023-001
    Significant Deficiency
  • 374532 2023-002
    Significant Deficiency
  • 374533 2023-002
    Significant Deficiency
  • 374534 2023-002
    Significant Deficiency
  • 374535 2023-002
    Significant Deficiency
  • 374536 2023-002
    Significant Deficiency
  • 374537 2023-002
    Significant Deficiency
  • 374538 2023-002
    Significant Deficiency
  • 374539 2023-002
    Significant Deficiency
  • 950966 2023-001
    Significant Deficiency
  • 950967 2023-001
    Significant Deficiency
  • 950968 2023-001
    Significant Deficiency
  • 950969 2023-001
    Significant Deficiency
  • 950970 2023-001
    Significant Deficiency
  • 950971 2023-001
    Significant Deficiency
  • 950972 2023-001
    Significant Deficiency
  • 950973 2023-001
    Significant Deficiency
  • 950974 2023-002
    Significant Deficiency
  • 950975 2023-002
    Significant Deficiency
  • 950976 2023-002
    Significant Deficiency
  • 950977 2023-002
    Significant Deficiency
  • 950978 2023-002
    Significant Deficiency
  • 950979 2023-002
    Significant Deficiency
  • 950980 2023-002
    Significant Deficiency
  • 950981 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $6.39M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.88M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $757,916
93.569 Community Services Block Grant $325,275
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $294,893
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $281,478
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $239,902
93.767 Children's Health Insurance Program $188,994
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $185,707
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $172,908
93.659 Adoption Assistance $145,550
16.710 Public Safety Partnership and Community Policing Grants $139,468
93.568 Low-Income Home Energy Assistance $125,880
16.585 Treatment Court Discretionary Grant Program $106,513
93.136 Injury Prevention and Control Research and State and Community Based Programs $100,000
93.354 Covid 19 - Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $83,150
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $82,303
93.217 Family Planning_services $82,032
93.645 Stephanie Tubbs Jones Child Welfare Services Program $74,499
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $72,369
16.922 Equitable Sharing Program $70,524
93.556 Marylee Allen Promoting Safe and Stable Families $67,131
21.016 Equitable Sharing $66,033
93.391 Covid-19 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $63,000
16.548 Delinquency Prevention Program $54,236
97.042 Emergency Management Performance Grants $53,407
45.310 Grants to States $48,824
93.069 Covid 19 - Public Health Emergency Preparedness $40,965
93.778 Medical Assistance Program $34,506
93.268 Covid 19 - Immunization Cooperative Agreements $34,221
93.268 Immunization Cooperative Agreements $34,122
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $33,085
16.606 State Criminal Alien Assistance Program $31,013
93.991 Preventive Health and Health Services Block Grant $30,607
93.044 Covid-19 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $21,925
93.558 Temporary Assistance for Needy Families $19,582
93.667 Social Services Block Grant $17,997
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $9,350
93.994 Maternal and Child Health Services Block Grant to the States $6,663
93.563 Child Support Enforcement $4,910
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $3,666
93.658 Foster Care_title IV-E $204
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $42