FAC Explorer

Finding 584769 (2023-001)

Significant Deficiency Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2024-01-12
Audit: 11160
Organization: Halifax County, North Carolina (NC)
Auditor: Mauldin & Jenkins LLC

AI Summary

  • Core Issue: There is a significant deficiency in tracking employee time for Medicaid, leading to inaccurate reporting.
  • Impacted Requirements: NCDHHS policy requires accurate allocation of salaries based on time distribution supported by approved records.
  • Recommended Follow-Up: Implement a review control for weekly timesheets to ensure all program time is accurately reflected.

Finding Text

2023-001 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles, Repeat Information on the federal programs: Medicaid Cluster (Medicaid), Assistance Listing Number 93.778, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Medical Assistance. Criteria: Per the NCDHHS policy manual, salaries, wages, and fringe benefits of Department of Social Service employees hired under the state merit system are allowable. Salaries shall be allocated to programs by time distribution methods and supported by payroll and attendance records for individuals. Condition: Employee’s time is tracked through the use of day sheets in which employees track their time by service code in 6-minute increments. Day sheets are used to complete weekly timesheets which are approved by supervisors. We noted two out of sixty day sheets selected for Medicaid had more program minutes than what was reported on the employee’s approved time sheet. Context/Cause: As the day sheets included more program time than was included on the employee’s approved timesheet, the time spent on this program was understated during the 1571 monthly reimbursement request to the State. We noted the above condition in two out of sixty day sheets selected for Medicaid. Effects: Inaccurate reporting of time coded to programs affects the total federal and state reimbursement for the program. Recommendation: We recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the daysheets. Auditee’s Response: We concur with the finding and are currently implementing controls to ensure the timesheets are appropriately reviewed.

Categories

Allowable Costs / Cost Principles Reporting Cash Management Significant Deficiency

Other Findings in this Audit

  • 8327 2023-001
    Significant Deficiency Repeat
  • 8328 2023-001
    Significant Deficiency Repeat
  • 8329 2023-001
    Significant Deficiency Repeat
  • 8330 2023-001
    Significant Deficiency Repeat
  • 8331 2023-001
    Significant Deficiency Repeat
  • 584770 2023-001
    Significant Deficiency Repeat
  • 584771 2023-001
    Significant Deficiency Repeat
  • 584772 2023-001
    Significant Deficiency Repeat
  • 584773 2023-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $7.71M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $361,163
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $346,463
93.994 Maternal and Child Health Services Block Grant to the States $345,607
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $255,175
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $180,487
93.568 Low-Income Home Energy Assistance $142,292
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $127,008
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $120,059
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $83,865
20.205 Highway Planning and Construction $79,549
93.778 Medical Assistance Program $73,478
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $67,980
93.217 Family Planning_services $67,568
93.268 Immunization Cooperative Agreements $60,469
97.067 Homeland Security Grant Program $50,850
93.767 Children's Health Insurance Program $45,537
97.042 Emergency Management Performance Grants $39,032
93.069 Public Health Emergency Preparedness $36,528
93.569 Community Services Block Grant $31,017
93.991 Preventive Health and Health Services Block Grant $30,607
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $21,913
93.053 Nutrition Services Incentive Program $21,592
93.658 Foster Care_title IV-E $15,876
93.558 Temporary Assistance for Needy Families $14,871
93.556 Promoting Safe and Stable Families $11,716
93.645 Stephanie Tubbs Jones Child Welfare Services Program $10,931
16.607 Bulletproof Vest Partnership Program $8,379
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $7,554
93.667 Social Services Block Grant $5,809
93.758 Preventive Health and Health Services Block Grant Funded Solely with Prevention and Public Health Funds (pphf) $3,747
93.563 Child Support Enforcement $2,376
45.310 Grants to States $1,589