FAC Explorer

Finding 48892 (2022-003)

Material Weakness
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-03-29
Audit: 49163
Organization: Wake County, North Carolina (NC)
Auditor: Mauldin & Jenkins

AI Summary

  • Core Issue: Wake County failed to conduct required second party reviews for the Work First Program, completing only 12% of the necessary reviews.
  • Impacted Requirements: The County did not meet the state-mandated requirement of reviewing at least 25% of ongoing cases, risking ineligible benefits being provided.
  • Recommended Follow-Up: Ensure compliance with state policies by increasing review frequency and documenting procedures for second party reviews to prevent future deficiencies.

Finding Text

2022-003 Material Weakness ? Eligibility Second Party Reviews Information on the federal program: Temporary Assistance for Needy Families, Assistance Listing Number 93.558, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Service. Criteria: Per the DSS Administrative Letter for Economic and Family Service 07-2018, Work First Program Second Party Review Checklists must be completed at application and recertification for no less than 25% of the monthly ongoing Work First cases. The protocol must outline the persons responsible for completing the reviews and the process for follow-up as required. If second party reviews identify a trend in deficiencies; the County process for providing necessary training must also be outlined. Condition: Wake County was not abiding by the State policy and procedures outlined above. Reviews were not taking place at the frequency level based on number of cases. The County only reviewed 12% of the required cases during the 2022 fiscal year. Context: Wake County completed second party reviews for 193 out of 1592 cases during fiscal year 2022. Wake County was not meeting the proper policy procedures of examining no less than 25% of cases. . Effect: Lack of appropriate level of reviews occurring during the year, there is a risk that the County could provide benefits to individuals that are not eligible to receive those benefits. Cause: The County was unable to complete the required reports due to vacancies in the supervisor and quality assurance team which are responsible for completing the reviews. Recommendation: It is recommended that the County abide by the State policies in terms of the frequency and amount of case reviews each month. We also recommend that policies and procedures are documented surrounding second party reviews and be reinforced to ensure that reviews are being completed and followed up as necessary. Views of responsible officials: We concur with the findings.

Corrective Action Plan

Finding 2022-003, Material Weakness ? Eligibility Second Party Reviews; Temporary Assistance for Needy Families, Assistance Listing Number 93.558, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Service. Recommendation: The County abide by the State policies in terms of the frequency and amount of case reviews each month; also recommend that policies and procedures are documented surrounding second party reviews and be reinforced to ensure that reviews are being completed and followed up as necessary. Corrective Action Plan: By the 10th workday of every month, the WFFA QA Reviewers will begin to randomly assign cases to WFFA Supervisors and QA team as a checklist in Donesafe for the 25% SPR review. When QA make their assignments on the main form the QA quarter on the checklist should coincide with the month the case was assigned. For example, case was assigned on December 7th for a November action. Case was audited on Jan 3 (Jan 17th deadline) Therefore, this case should be marked as DocuSign Envelope ID: 6BCAC0B4-BD53-4ECF-BA2D-C7510B4F94EC 4th Quarter. QA will attempt to assign the same case for SPR and regular audits whenever possible. The QA Supervisor will send out an email at the start of a quarter to the Program Manager and Auditors to address pending checklists that need to be completed before their deadline. Proposed Completion Date: The Corrective Action will be immediately implemented in response to the auditors? recommendations. Contact Person: Janny Mealor, Assistant Division Director

Categories

Procurement, Suspension & Debarment Eligibility Material Weakness

Other Findings in this Audit

  • 48891 2022-002
    Significant Deficiency
  • 48893 2022-002
    Significant Deficiency
  • 48894 2022-002
    Significant Deficiency
  • 48895 2022-001
    Significant Deficiency Repeat
  • 625333 2022-002
    Significant Deficiency
  • 625334 2022-003
    Material Weakness
  • 625335 2022-002
    Significant Deficiency
  • 625336 2022-002
    Significant Deficiency
  • 625337 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $61.63M
21.027 Coronavirus State and Local Fiscal Recovery Funds $49.19M
21.023 Emergency Rental Assistance Program $38.68M
93.778 Medical Assistance Program $19.50M
93.563 Child Support Enforcement $5.74M
93.658 Foster Care_title IV-E $5.51M
93.568 Low-Income Home Energy Assistance $4.09M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $3.55M
14.218 Community Development Block Grants/entitlement Grants $2.91M
93.917 Hiv Care Formula Grants $2.61M
17.258 Wia Adult Program $2.40M
17.259 Wia Youth Activities $1.98M
20.205 Highway Planning and Construction $1.97M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $1.76M
93.667 Social Services Block Grant $1.76M
93.268 Immunization Cooperative Agreements $1.67M
17.278 Wia Dislocated Worker Formula Grants $1.39M
93.994 Maternal and Child Health Services Block Grant to the States $980,084
14.239 Home Investment Partnerships Program $890,530
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $692,165
93.659 Adoption Assistance $616,412
17.270 Reintegration of Ex-Offenders $572,272
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $545,487
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $491,245
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $357,617
93.137 Community Programs to Improve Minority Health Grant Program $347,074
93.940 Hiv Prevention Activities_health Department Based $321,752
93.556 Promoting Safe and Stable Families $296,562
17.277 Workforce Investment Act (wia) National Emergency Grants $268,350
93.217 Family Planning_services $244,411
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $237,279
93.767 Children's Health Insurance Program $217,219
16.835 Body Worn Camera Policy and Implementation $196,400
20.600 State and Community Highway Safety $186,218
20.509 Formula Grants for Rural Areas and Tribal Transit Program $180,942
14.267 Continuum of Care Program $154,286
97.083 Staffing for Adequate Fire and Emergency Response (safer) $122,210
93.645 Stephanie Tubbs Jones Child Welfare Services Program $104,901
14.231 Emergency Solutions Grant Program $100,000
93.566 Refugee and Entrant Assistance_state Administered Programs $92,599
93.136 Injury Prevention and Control Research and State and Community Based Programs $92,458
20.530 Public Transportation Innovation $90,274
93.069 Public Health Emergency Preparedness $88,000
93.558 Temporary Assistance for Needy Families $85,638
16.922 Equitable Sharing Program $84,323
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $83,851
14.241 Housing Opportunities for Persons with Aids $77,569
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $67,300
93.387 National and State Tobacco Control Program (b) $64,015
10.916 Watershed Rehabilitation Program $57,000
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $56,402
16.738 Edward Byrne Memorial Justice Assistance Grant Program $49,914
16.034 Coronavirus Emergency Supplemental Funding Program $46,497
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $43,456
84.184 Safe and Drug-Free Schools and Communities_national Programs $37,838
93.103 Food and Drug Administration_research $32,842
20.507 Federal Transit_formula Grants $32,553
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $27,855
93.991 Preventive Health and Health Services Block Grant $25,009
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $23,251
17.274 Youthbuild $19,846
97.042 Emergency Management Performance Grants $12,627
45.312 National Leadership Grants $9,891
94.013 Volunteers in Service to America $9,852
45.310 Grants to States $9,214
21.019 Coronavirus Relief Fund $2,200
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $100