FAC Explorer

Finding 584728 (2023-003)

Significant Deficiency
Requirement
J
Questioned Costs
-
Year
2023
Accepted
2024-01-11
Audit: 11061
Organization: MacOn County (NC)
Auditor: Martin Starnes & Associates CPAS P A

AI Summary

  • Core Issue: The program income report was submitted late, indicating weak internal controls.
  • Impacted Requirements: Compliance with 2 CFR 200 is at risk due to insufficient internal control procedures.
  • Recommended Follow-Up: Management should evaluate and strengthen controls over program income reporting.

Finding Text

Criteria: In accordance with 2 CFR 200, management should have a system of internal control procedures in place to reduce the likelihood of errors in reporting program income. Condition: The program income report for the first quarter was submitted late. Effect: Lack of proper implementation of internal controls greatly increases the risk of fraudulent activity and can result in improper financial reporting. Cause: Lack of controls over reporting program income. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Management should assess the controls over program income and implement policies and procedures to address those concerns noted above. Views of Responsible Officials and Planned Corrective Actions: Management concurs with this finding. Please refer to the Corrective Action Plan.

Categories

Reporting Program Income Internal Control / Segregation of Duties

Other Findings in this Audit

  • 8282 2023-001
    Significant Deficiency
  • 8283 2023-002
    Significant Deficiency
  • 8284 2023-003
    Significant Deficiency
  • 8285 2023-003
    Significant Deficiency
  • 8286 2023-003
    Significant Deficiency
  • 8287 2023-003
    Significant Deficiency
  • 8288 2023-003
    Significant Deficiency
  • 584724 2023-001
    Significant Deficiency
  • 584725 2023-002
    Significant Deficiency
  • 584726 2023-003
    Significant Deficiency
  • 584727 2023-003
    Significant Deficiency
  • 584729 2023-003
    Significant Deficiency
  • 584730 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $1.88M
93.778 Medical Assistance Program $1.15M
93.558 Temporary Assistance for Needy Families - Work First - Administration $456,252
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $352,787
93.563 Child Support Enforcement - Administration / Cse Incentive Recovery $267,540
93.658 Foster Care_title IV-E - Administration $239,274
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $221,729
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $207,208
10.331 Food Insecurity Nutrition Incentive Grants Program $193,769
93.658 Foster Care_title IV-E - Direct Benefit Payments $171,945
20.509 Formula Grants for Rural Areas and Tribal Transit Program - Cares Act $166,271
20.509 Formula Grants for Rural Areas and Tribal Transit Program - Arpa $164,350
93.568 Low-Income Home Energy Assistance - Heating & Air Repair and Replacement Program $134,743
93.568 Low-Income Home Energy Assistance - Administration $130,003
81.042 Low-Income Home Energy Assistance - Weatherization Assistance for Low-Income Persons $118,497
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $111,161
14.239 Home Investment Partnerships Program $106,717
93.568 Low-Income Home Energy Assistance - Weatherization Assistance for Low-Income Persons $88,296
93.667 Social Services Block Grant - Other Service and Training $87,679
93.568 Covid-19 Low-Income Home Energy Assistance - Weatherization Assistance for Low Income Persons $85,698
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $79,294
93.667 Social Services Block Grant - Cps Tanf $71,387
93.268 Covid-19 - Immunization Cooperative Agreements $69,934
93.387 National and State Tobacco Control Program (b) $68,906
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $67,499
93.658 Foster Care_title IV-E $50,205
10.561 Covid-19 - State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $48,665
93.568 Low-Income Home Energy Assistance - Crisis Intervention Program $43,085
93.645 Stephanie Tubbs Jones Child Welfare Services Program $42,528
97.042 Emergency Management Performance Grants $39,032
93.568 Covid-19 Low-Income Home Energy Assistance - Heating & Air Repair and Replacement Program $36,093
93.069 Public Health Emergency Preparedness $32,125
93.767 Children's Health Insurance Program - N.c. Health Choice $31,411
93.217 Family Planning_services $31,093
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $22,051
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $22,040
93.994 Maternal and Child Health Services Block Grant to the States $21,700
93.667 Social Services Block Grant - Adult Protective Service $20,082
93.659 Adoption Assistance - Administration $19,751
93.053 Nutrition Services Incentive Program $18,834
93.556 Marylee Allen Promoting Safe and Stable Families Program - Administration $17,428
93.268 Immunization Cooperative Agreements $14,072
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood - Direct Benefit Payment $13,962
93.991 Preventive Health and Health Services Block Grant $13,813
93.391 Covid-19 - Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $13,680
93.354 Covid-19 - Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $11,656
20.509 Formula Grants for Rural Areas and Tribal Transit Program $11,058
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $10,015
93.324 State Health Insurance Assistance Program $7,720
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $7,162
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $6,412
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers Arpa $6,330
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood - Administration $4,904
93.071 Medicare Enrollment Assistance Program $4,214
93.667 Social Services Block Grant - State in Home Service Fund $3,660
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services Arpa $3,199
16.607 Bulletproof Vest Partnership Program $2,933
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $2,770
93.667 Social Services Block Grant - State Adult Day Care $2,510
93.558 Temporary Assistance for Needy Families - State Program $1,833
93.563 Child Support Enforcement - Offset Fees - Federal $715
93.667 Social Services Block Grant - Adult Protective Service Essential Services $608
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $42
93.563 Child Support Enforcement - Offset Fees - Esc $2