FAC Explorer

Finding 524604 (2024-008)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2025-02-27
Audit: 344037
Organization: Vance County (NC)
Auditor: Thompson Price Scott Adams & CO

AI Summary

  • Core Issue: Vance County mismanaged grant funds by not accounting for them separately, violating state requirements.
  • Impacted Requirements: Compliance with North Carolina General Statute (G.S.) 143C-6-23 and proper documentation for eligibility in the Medical Assistance Program.
  • Recommended Follow-Up: Retrain staff on record-keeping, ensure all files include necessary verifications, and implement a separate accounting structure for grant funds.

Finding Text

Vance County, North Carolina Schedule of Findings and Questioned Costs For the Year Ended June 30, 2024 Recommendation: Views of responsible officials and planned corrective actions: Program Name: Medical Assistance Program (Medicaid; Title XIX) AL #: 93.778 N.C. Office of State Budget and Management Program Name: Regional Economic Development Reserve Finding: 2024-008 Funds Management SIGNIFICANT DEFICENCY Cash Management Criteria: Condition: Effect: Cause: Recommendation: Views of responsible officials and planned corrective actions: Section IV. State Award Findings and Questioned Costs Files should be reviewed internally to ensure proper documentation is in place for eligibility. Workers should be retrained on what files should contain and the importance of complete and accurate record keeping. We recommend that all files include online verifications, documented resources and income and those amounts agree to information in NC FAST. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. The County agrees with the finding. See Corrective Action Plan in the following section. In accordance with North Carolina General Statute (G.S.) 143C-6-23 and the grant contract with North Carolina Office of State Budget and Management, the grant funds should be accounted for in a separate fund and accounting structure within the recipient's central accounting and/or grant management system. The County agrees with the finding. See Corrective Action Plan in the following section. The grant funds were accounted for in County General Fund instead of a separate fund. Grant funds were not properly managed as required. Budget was adopted when the funds were awarded to the County before the grant contracts were signed. Account each source of fund separately in County accounting system. SIGNIFICANT DEFICENCY: Finding 2024-004, 2024-005, 2024-006, and 2024-007 also apply to State requirements and State Awards. 142

Corrective Action Plan

Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-008 Name of contact person: Stephanie Williams, Budget and Finance Director Corrective Action: Proposed Completion Date: May-25 Corrective Action Plan for Finding 2024-004, 2024-005, 2024-006, and 2024-007 also apply to State Awards findings. The County Manager has instituted a Grant approval process so that she, Department Heads, Offices and the Finance Department are aware of grants prior to receipt or spending of them. This process will allow time for receipt, BoCC approval, if necessary, and to be coded and tracked separately from the General Fund. Section IV - State Award Findings and Question Costs 146

Categories

Cash Management Eligibility

Other Findings in this Audit

  • 524600 2024-004
    Significant Deficiency Repeat
  • 524601 2024-005
    Significant Deficiency Repeat
  • 524602 2024-006
    Significant Deficiency Repeat
  • 524603 2024-007
    Significant Deficiency Repeat
  • 1101042 2024-004
    Significant Deficiency Repeat
  • 1101043 2024-005
    Significant Deficiency Repeat
  • 1101044 2024-006
    Significant Deficiency Repeat
  • 1101045 2024-007
    Significant Deficiency Repeat
  • 1101046 2024-008
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $1.48M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $724,261
93.563 Child Support Services $569,914
93.558 Temporary Assistance for Needy Families $473,585
93.667 Social Services Block Grant $357,980
93.658 Foster Care Title IV-E $223,194
11.307 Economic Adjustment Assistance $216,991
21.027 Coronavirus State and Local Fiscal Recovery Funds $208,560
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $192,849
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $126,097
93.568 Low-Income Home Energy Assistance $77,948
16.738 Edward Byrne Memorial Justice Assistance Grant Program $47,000
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $42,700
97.042 Emergency Management Performance Grants $30,625
93.767 Children's Health Insurance Program $18,562
93.053 Nutrition Services Incentive Program $15,332
93.645 Stephanie Tubbs Jones Child Welfare Services Program $4,405
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $3,243
93.556 Marylee Allen Promoting Safe and Stable Families Program $2,972
93.052 National Family Caregiver Support, Title Iii, Part E $1,856
93.659 Adoption Assistance $50