FAC Explorer

Finding 395880 (2022-008)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2024-05-05
Audit: 305506
Organization: County of Columbus (NC)
Auditor: Mauldin & Jenkins LLC

AI Summary

  • Core Issue: There were discrepancies between the general ledger and the DSS-1571 reports, totaling $20,084.23 in questioned costs.
  • Impacted Requirements: Expenditures reported on the DSS-1571 must be adequately supported and properly classified.
  • Recommended Follow-Up: Implement a better record-keeping system and conduct thorough reviews to ensure costs are supported by source documents.

Finding Text

DSS Crosscutting, NC Department of Health and Human Services Criteria: Expenditures and costs reported on the Form 1571 should be adequately supported and properly classified. Condition: For the December 2021 Form 1571, we noted a difference between the general ledger detail and the Part I expenditures on the 1571 report of $8.86. For the February 2022 Form 1571, we noted a difference between the general ledger detail and the Part I expenditures on the 1571 report of $3,886.30 and Part II expenditures on the 1571 report of $16,189.07. Context/Cause: Improper retention of records and supporting schedules and improper review of the 1571 reconciliation. Effects: The costs reported on the Part I and Part II of the DSS-1571 reports were overstated. We noted the instances above in 2 of the 4 DSS-1571 reports reviewed. Amount of Questioned Costs: $20,084.23 Recommendation: We recommend that the County implement an effective record keeping system in which all files to support costs reported on the DSS-1571 reports are properly maintained. We also recommend a more thorough review of costs reported ties back to source documents and to ensure costs are adequately supported. Auditee’s Response: We concur with the findings.

Corrective Action Plan

Name of Contact Person: Rebecca Cance, Accounting Specialist II (DSS) Corrective Action Plan: In effect for the 23/24 Fiscal Year, the reconciliation form will be a bridge between the county general ledger and the 1571, which will match up with the Statement of Administrative Costs signed by the DSS Director and County Finance. Itemized spreadsheets are being used to tie figures on the reconciliation form back to source documentation. The Part II reporting for FY 22/23 has been reviewed and corrections are being made. Proposed Completion Date: October 1, 2023

Categories

No categories assigned yet.

Other Findings in this Audit

  • 395878 2022-006
    Significant Deficiency Repeat
  • 395879 2022-007
    Material Weakness
  • 972320 2022-006
    Significant Deficiency Repeat
  • 972321 2022-007
    Material Weakness
  • 972322 2022-008
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $1.97M
14.871 Section 8 Housing Choice Vouchers $1.78M
93.558 Temporary Assistance for Needy Families $678,138
93.563 Child Support Enforcement $534,880
93.568 Low-Income Home Energy Assistance $481,701
21.027 Coronavirus State and Local Fiscal Recovery Funds $443,185
93.658 Foster Care_title IV-E $365,713
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $287,103
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $260,741
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $190,368
20.509 Formula Grants for Rural Areas and Tribal Transit Program $136,399
93.659 Adoption Assistance $122,670
90.404 2018 Hava Election Security Grants $101,917
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $95,562
93.110 Maternal and Child Health Federal Consolidated Programs $93,421
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $92,769
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $82,190
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $68,358
14.239 Home Investment Partnerships Program $64,537
97.042 Emergency Management Performance Grants $63,049
93.217 Family Planning_services $58,082
20.600 State and Community Highway Safety $56,174
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $53,608
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $47,912
93.994 Maternal and Child Health Services Block Grant to the States $42,559
93.053 Nutrition Services Incentive Program $38,794
93.069 Public Health Emergency Preparedness $37,141
93.991 Preventive Health and Health Services Block Grant $34,851
93.667 Social Services Block Grant $33,217
97.039 Hazard Mitigation Grant $26,951
93.767 Children's Health Insurance Program $22,735
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $22,313
10.923 Emergency Watershed Protection Program $20,894
93.268 Immunization Cooperative Agreements $19,012
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $18,516
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $11,400
93.052 National Family Caregiver Support, Title Iii, Part E $10,660
93.645 Stephanie Tubbs Jones Child Welfare Services Program $10,466
93.556 Promoting Safe and Stable Families $7,053
20.106 Airport Improvement Program $7,044
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $1,670
93.566 Refugee and Entrant Assistance_state Administered Programs $28