FAC Explorer

Finding 579104 (2023-001)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2023-11-29
Audit: 4487
Organization: Union County (NC)
Auditor: Cherry Bekaert LLP

AI Summary

  • Core Issue: The County failed to document eligibility reviews for participants in Nutrition services, which is a requirement for federal compliance.
  • Impacted Requirements: This deficiency violates Title 2, Section 200.303, which mandates effective internal controls over federal awards.
  • Recommended Follow-Up: The County should implement additional controls to ensure proper documentation and review of eligibility determinations moving forward.

Finding Text

U.S. Department of Health and Human Services Passed through Centralina Council of Governments Program Name: Aging Cluster Federal Assistance Listing Numbers: 93.044, 93.045, 93.053 Significant Deficiency – Eligibility Finding 2023-001 Criteria or Specific Requirement: As required by Title 2, Section 200.303 of the U.S. Code of Federal Regulations, the County must establish and maintain effective internal control over federal awards to provide reasonable assurance that the County is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The County did not formally document their review of eligibility determinations of participants receiving Nutrition services. Context: A sample of 25 participants were tested, from three categories, including Adult Daycare/In-Home Aide, Transportation, and Nutrition, of which eight (8) of the participants in the sample received services for Nutrition. Of the eight (8) participants receiving Nutrition services in the sample, we noted no evidence of review of eligibility determination on all eight (8) participants. Documentation of the review process was provided for Adult Daycare/In- Home Aide and Transportation services. Effect: Without documentation of proper review by individuals knowledgeable about the specific grant requirements, there is no evidence to support whether the reviews are being performed to demonstrate controls are in place. Cause: Documentation was not maintained to support whether a review of the eligibility was performed. Recommendation: We recommend the County design and implement additional controls to ensure the eligibility review process is being conducted. Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County.

Categories

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 2661 2023-001
    Significant Deficiency
  • 2662 2023-001
    Significant Deficiency
  • 2663 2023-001
    Significant Deficiency
  • 2664 2023-001
    Significant Deficiency
  • 2665 2023-001
    Significant Deficiency
  • 2666 2023-001
    Significant Deficiency
  • 2667 2023-001
    Significant Deficiency
  • 2668 2023-001
    Significant Deficiency
  • 579103 2023-001
    Significant Deficiency
  • 579105 2023-001
    Significant Deficiency
  • 579106 2023-001
    Significant Deficiency
  • 579107 2023-001
    Significant Deficiency
  • 579108 2023-001
    Significant Deficiency
  • 579109 2023-001
    Significant Deficiency
  • 579110 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $4.69M
21.023 Emergency Rental Assistance Program $1.77M
93.563 Child Support Enforcement $1.04M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $720,272
93.667 Social Services Block Grant $410,371
14.218 Community Development Block Grants/entitlement Grants $324,595
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $261,457
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $208,044
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $191,989
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $190,673
20.509 Formula Grants for Rural Areas and Tribal Transit Program $189,298
20.507 Federal Transit_formula Grants $178,093
93.767 Children's Health Insurance Program $159,537
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $138,991
93.658 Foster Care_title IV-E $134,837
93.568 Low-Income Home Energy Assistance $105,060
93.052 National Family Caregiver Support, Title Iii, Part E $104,800
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $95,697
97.042 Emergency Management Performance Grants $80,907
93.217 Family Planning_services $66,339
93.069 Public Health Emergency Preparedness $51,543
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $49,544
20.600 State and Community Highway Safety $48,588
93.566 Refugee and Entrant Assistance_state Administered Programs $46,851
93.645 Stephanie Tubbs Jones Child Welfare Services Program $44,736
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $38,826
93.268 Immunization Cooperative Agreements $37,236
93.556 Promoting Safe and Stable Families $36,744
93.053 Nutrition Services Incentive Program $34,792
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $30,451
93.991 Preventive Health and Health Services Block Grant $27,260
93.558 Temporary Assistance for Needy Families $16,142
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $9,500
93.367 Flexible Funding Model - Infrastructure Development and Maintenance for State Manufactured Food Regulatory Programs $5,435
93.778 Medical Assistance Program $4,842
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $4,498
93.994 Maternal and Child Health Services Block Grant to the States $1,472
93.747 Elder Abuse Prevention Interventions Program $1,342
93.659 Adoption Assistance $1,091
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $100