Finding 520819 (2024-003)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2025-01-30

AI Summary

  • Core Issue: The County Department of Social Services did not obtain a required signature on a key eligibility form, which is a repeat finding from a previous audit.
  • Impacted Requirements: Compliance with 2 CFR 200 and EP-300/EP-400 documentation standards was not met, risking benefits being granted to ineligible individuals.
  • Recommended Follow-Up: Provide additional training for caseworkers on documentation requirements to prevent future occurrences.

Finding Text

NON-MATERIAL NON-COMPLIANCE MATERIAL WEAKNESS Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include all required documentation. In accordance with EP-300 Energy Programs section 300.02 and EP-400 Crisis Intervention Programs section 400.05, documentation must be maintained to support eligibility determinations, including the NC FAST-20009 North Carolina Rights and Responsibilities for Public Assistance form signature page or documentation of telephonic signature. Condition: The County Department of Social Services failed to obtain the applicant’s signature, including an online or telephonic signature, on one of the NC FAST-20009 North Carolina Rights and Responsibilities for Public Assistance forms. Upon further review, the applicant was ultimately eligible. Context: Of the 8,120 benefit payments valued at $2,533,825, we examined 60 payment records ($19,830 value) and determined that one casefile (2%) did not include a client’s signature on the NC FAST-20009 North Carolina Rights and Responsibilities form for Public Assistance. The applicant was deemed eligible. Effect: Casefile did not include documentation of a signed NC FAST-20009 North Carolina Rights and Responsibilities for Public Assistance form, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to obtain a signed NC FAST-20009 North Carolina Rights and Responsibilities for Public Assistance form. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Identification of a Repeat Finding: This is a modified and repeated finding from the immediate previous audit, 2024-002. Recommendation: Additional training should be provided to ensure caseworkers are aware of documentation requirements. Name of Contact Person: Candice Gobble, DSS Director Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.

Corrective Action Plan

Name of Contact Person: Candice Gobble, DSS Director Corrective Action/Management’s Response: Management acknowledges this finding, recognizing that the reviewed sample includes casework from an earlier period when record-keeping practices were not as rigorous as they are today. Actions have already been taken to enhance record-keeping among current staff and cases. Caseworkers will be reminded to ensure that all documents are properly filed and to double-check the accuracy of the information entered to minimize human error. Training sessions will emphasize the expectations for document retention and the importance of reviewing inputted information for accuracy. Additionally, supervisors and Quality Assurance staff will conduct targeted second-party reviews related to these findings. Proposed Completion Date: Immediate and ongoing.

Categories

Eligibility Material Weakness Internal Control / Segregation of Duties

Other Findings in this Audit

  • 520818 2024-002
    Material Weakness Repeat
  • 520820 2024-003
    Material Weakness Repeat
  • 520821 2024-003
    Material Weakness Repeat
  • 520822 2024-004
    Material Weakness
  • 520823 2024-005
    Material Weakness
  • 520824 2024-005
    Material Weakness
  • 520825 2024-005
    Material Weakness
  • 520826 2024-006
    Material Weakness
  • 520827 2024-006
    Material Weakness
  • 520828 2024-006
    Material Weakness
  • 520829 2024-006
    Material Weakness
  • 520830 2024-006
    Material Weakness
  • 520831 2024-006
    Material Weakness
  • 520832 2024-006
    Material Weakness
  • 520833 2024-006
    Material Weakness
  • 520834 2024-007
    Significant Deficiency
  • 520835 2024-007
    Significant Deficiency
  • 520836 2024-007
    Significant Deficiency
  • 520837 2024-007
    Significant Deficiency
  • 520838 2024-007
    Significant Deficiency
  • 520839 2024-007
    Significant Deficiency
  • 520840 2024-007
    Significant Deficiency
  • 520841 2024-007
    Significant Deficiency
  • 1097260 2024-002
    Material Weakness Repeat
  • 1097261 2024-003
    Material Weakness Repeat
  • 1097262 2024-003
    Material Weakness Repeat
  • 1097263 2024-003
    Material Weakness Repeat
  • 1097264 2024-004
    Material Weakness
  • 1097265 2024-005
    Material Weakness
  • 1097266 2024-005
    Material Weakness
  • 1097267 2024-005
    Material Weakness
  • 1097268 2024-006
    Material Weakness
  • 1097269 2024-006
    Material Weakness
  • 1097270 2024-006
    Material Weakness
  • 1097271 2024-006
    Material Weakness
  • 1097272 2024-006
    Material Weakness
  • 1097273 2024-006
    Material Weakness
  • 1097274 2024-006
    Material Weakness
  • 1097275 2024-006
    Material Weakness
  • 1097276 2024-007
    Significant Deficiency
  • 1097277 2024-007
    Significant Deficiency
  • 1097278 2024-007
    Significant Deficiency
  • 1097279 2024-007
    Significant Deficiency
  • 1097280 2024-007
    Significant Deficiency
  • 1097281 2024-007
    Significant Deficiency
  • 1097282 2024-007
    Significant Deficiency
  • 1097283 2024-007
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $3.75M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $1.86M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $923,145
93.667 Social Services Block Grant $502,449
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $456,863
93.658 Foster Care Title IV-E $447,936
93.354 Covid-19 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $300,083
93.767 Children's Health Insurance Program $272,207
16.575 Crime Victim Assistance $217,053
16.606 State Criminal Alien Assistance Program $197,020
16.922 Equitable Sharing Program $192,740
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $183,645
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $170,292
93.568 Low-Income Home Energy Assistance $154,737
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $140,562
93.568 Covid-19 Low-Income Home Energy Assistance $125,220
93.217 Family Planning Services $115,618
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $112,687
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $98,000
93.053 Nutrition Services Incentive Program $77,172
93.052 National Family Caregiver Support, Title Iii, Part E $55,961
93.044 Covid-19 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $51,459
93.994 Maternal and Child Health Services Block Grant to the States $49,487
93.268 Immunization Cooperative Agreements $46,150
93.069 Public Health Emergency Preparedness $38,774
93.110 Maternal and Child Health Federal Consolidated Programs $35,947
97.042 Emergency Management Performance Grants $35,000
93.136 Injury Prevention and Control Research and State and Community Based Programs $34,798
93.991 Preventive Health and Health Services Block Grant $30,431
97.137 State and Local Cybersecurity Grant Program Tribal Cybersecurity Grant Program $24,837
93.052 Covid-19 National Family Caregiver Support, Title Iii, Part E $21,808
93.659 Adoption Assistance $21,276
21.016 Equitable Sharing $20,394
93.558 Temporary Assistance for Needy Families $17,146
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $13,288
93.556 Marylee Allen Promoting Safe and Stable Families Program $11,795
14.218 Community Development Block Grants/entitlement Grants $10,528
93.268 Covid-19 Immunization Cooperative Agreements $10,000
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $7,416
93.645 Stephanie Tubbs Jones Child Welfare Services Program $6,835
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $5,107
93.103 Food and Drug Administration Research $4,501
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $1,693
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $100
93.563 Child Support Services $13