FAC Explorer

Finding 520570 (2024-003)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-01-28
Audit: 340126
Organization: Buncombe County, Nc (NC)
Auditor: Mauldin & Jenkins LLC

AI Summary

  • Core Issue: The County failed to conduct the required second party reviews for the Work First Program, only completing 6% of the necessary reviews instead of the mandated 25%.
  • Impacted Requirements: This non-compliance with the DSS Administrative Letter 07-2018 increases the risk of ineligible individuals receiving benefits.
  • Recommended Follow-Up: The County should adhere to state policies for review frequency, document procedures for second party reviews, and ensure proper training and follow-up are in place.

Finding Text

2024-003 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: The 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 6% of the required cases during the 2024 fiscal year. Context/Cause: The County completed second party reviews for 83 out of 1,410 cases during fiscal year 2024. The 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. 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. Auditee’s Response: We concur with the findings.

Corrective Action Plan

2024-003 Material Weakness – Eligibility Second Party Reviews The auditor recommends that the County abide by the State policies in terms of the frequency and amount of case reviews each month. They also recommend that policies and procedures are documented surrounding second party reviews and reinforced to ensure that reviews are completed and followed up on as necessary. There is no disagreement with this audit finding. The County’s Quality Assurance (QA) team will review 100% of all TANF re-certifications. Monthly, a report from NC FAST will be published to identify the audits needed to complete the required 25% expectation and assigned to members of the QA team. A contingency plan will be created so that enough staff will be able to backfill the QA team if members are temporarily re-assigned or are unable to complete audits. New reports will be created to confirm compliance by tracking audit completion rates and identify shortfalls immediately. Person responsible for correction action: Leigh Anderson, HHS Business Administrator Completion date: Immediate – Creation of new audit workflow 2/10/2025 – Establish audit contingency plan 2/28/2025 – Creation of monthly compliance reporting

Categories

Procurement, Suspension & Debarment Eligibility Material Weakness

Other Findings in this Audit

  • 520568 2024-002
    Significant Deficiency
  • 520569 2024-002
    Significant Deficiency
  • 520571 2024-003
    Material Weakness
  • 1097010 2024-002
    Significant Deficiency
  • 1097011 2024-002
    Significant Deficiency
  • 1097012 2024-003
    Material Weakness
  • 1097013 2024-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.023 Emergency Rental Assistance Program $4.72M
93.767 Children's Health Insurance Program $1.31M
93.563 Child Support Services $1.16M
10.923 Emergency Watershed Protection Program $1.00M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $604,977
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $484,313
16.045 Community Violence Initiative (ojp) $447,623
20.507 Federal Transit_formula Grants $410,572
20.205 Highway Planning and Construction $374,322
93.778 Medical Assistance Program $340,735
66.001 Air Pollution Control Program Support $280,000
93.568 Low-Income Home Energy Assistance $276,556
16.838 Comprehensive Opioid Abuse Site-Based Program $257,508
93.994 Maternal and Child Health Services Block Grant to the States $254,183
93.959 Block Grants for Prevention and Treatment of Substance Abuse $253,333
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $206,772
93.659 Adoption Assistance $205,937
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $184,550
16.585 Drug Court Discretionary Grant Program $166,557
93.505 Nurse Family Parntership $155,518
16.575 Crime Victim Assistance $147,992
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $144,020
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $130,214
93.217 Family Planning Services $112,261
20.616 National Priority Safety Programs $101,180
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $92,740
97.042 Emergency Management Performance Grants $81,573
93.556 Marylee Allen Promoting Safe and Stable Families Program $80,012
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $79,021
21.032 Local Assistance and Tribal Consistency Fund $67,790
93.074 Public Health Emergency Preparedness $58,158
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $49,339
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $48,626
93.991 Preventive Health and Health Services Block Grant $47,761
93.667 Social Services Block Grant $44,721
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $40,613
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $32,668
93.788 Opioid Str $31,635
93.940 Hiv Prevention Activities Health Department Based $28,000
93.558 Temporary Assistance for Needy Families $27,155
93.268 Immunization Cooperative Agreements $25,279
81.128 Energy Efficiency and Conservation Block Grant Program (eecbg) $23,000
97.067 Homeland Security Grant Program $21,054
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $20,000
10.665 Schools and Roads - Grants to States $19,866
93.136 Injury Prevention and Control Research and State and Community Based Programs $19,846
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $17,817
16.738 Edward Byrne Memorial Justice Assistance Grant Program $16,699
21.027 Coronavirus State and Local Fiscal Recovery Funds $11,307
93.658 Foster Care Title IV-E $7,939
20.509 Formula Grants for Rural Areas and Tribal Transit Program $3,718
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $2,141
16.710 Public Safety Partnership and Community Policing Grants $1,960
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $1,477
16.922 Equitable Sharing Program $650
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $100