FAC Explorer

Finding 592195 (2022-003)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-01-16
Audit: 18859
Organization: Catawba County, North Carolina (NC)
Auditor: Martin Starnes & Associates CPAS P A

AI Summary

  • Core Issue: The County Department of Social Services lacks adequate review controls for eligibility determinations, risking improper benefits distribution.
  • Impacted Requirements: Compliance with 2 CFR 200 requires documented reviews and authorized signatures to ensure accurate eligibility assessments.
  • Recommended Follow-up: Implement a system to retain review documentation with electronic signatures and address any deficiencies promptly.

Finding Text

Finding: 2022-003 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Aging Cluster AL # 93.044, 93.045 Grant Number: 15-16 AANCT3HD; 15-16 AANCT3CM Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to properly review and assess the eligibility of individuals to ensure the accuracy of the benefits being provided is within program requirements. Verification of accuracy of information used in determining eligibility should be performed by management. Evidence of the review should be documented and include authorized signatures. Condition: The County Department of Social Services did not have adequate review controls in place to ensure the proper eligibility determinations were being made and documented. The County did not have evidence of reviews performed over the program tested for the entire period under audit. Context: The County did not have evidence of reviews performed over the program for the entire period under audit. Effect: Casefiles could be missing the required eligibility determination documentation which would allow benefits to be provided to individuals who are not eligible. Cause: Weakness in implementation of controls over second party review procedures performed by management. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Evidence of documentation of reviews should be retained and include electronic signatures of reviewer. Any deficiencies noted during the review should be corrected within a timely manner and documented as such. Name of Contact Person: Karen Harrington, DSS Director Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.

Categories

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 15727 2022-001
    Significant Deficiency
  • 15728 2022-001
    Significant Deficiency
  • 15729 2022-001
    Significant Deficiency
  • 15730 2022-001
    Significant Deficiency
  • 15731 2022-001
    Significant Deficiency
  • 15732 2022-001
    Significant Deficiency
  • 15733 2022-001
    Significant Deficiency
  • 15734 2022-001
    Significant Deficiency
  • 15735 2022-001
    Significant Deficiency
  • 15736 2022-001
    Significant Deficiency
  • 15737 2022-001
    Significant Deficiency
  • 15738 2022-001
    Significant Deficiency
  • 15739 2022-001
    Significant Deficiency
  • 15740 2022-001
    Significant Deficiency
  • 15741 2022-001
    Significant Deficiency
  • 15742 2022-001
    Significant Deficiency
  • 15743 2022-001
    Significant Deficiency
  • 15744 2022-001
    Significant Deficiency
  • 15745 2022-001
    Significant Deficiency
  • 15746 2022-001
    Significant Deficiency
  • 15747 2022-001
    Significant Deficiency
  • 15748 2022-001
    Significant Deficiency
  • 15749 2022-003
    Significant Deficiency
  • 15750 2022-003
    Significant Deficiency
  • 15751 2022-003
    Significant Deficiency
  • 15752 2022-003
    Significant Deficiency
  • 15753 2022-003
    Significant Deficiency
  • 592169 2022-001
    Significant Deficiency
  • 592170 2022-001
    Significant Deficiency
  • 592171 2022-001
    Significant Deficiency
  • 592172 2022-001
    Significant Deficiency
  • 592173 2022-001
    Significant Deficiency
  • 592174 2022-001
    Significant Deficiency
  • 592175 2022-001
    Significant Deficiency
  • 592176 2022-001
    Significant Deficiency
  • 592177 2022-001
    Significant Deficiency
  • 592178 2022-001
    Significant Deficiency
  • 592179 2022-001
    Significant Deficiency
  • 592180 2022-001
    Significant Deficiency
  • 592181 2022-001
    Significant Deficiency
  • 592182 2022-001
    Significant Deficiency
  • 592183 2022-001
    Significant Deficiency
  • 592184 2022-001
    Significant Deficiency
  • 592185 2022-001
    Significant Deficiency
  • 592186 2022-001
    Significant Deficiency
  • 592187 2022-001
    Significant Deficiency
  • 592188 2022-001
    Significant Deficiency
  • 592189 2022-001
    Significant Deficiency
  • 592190 2022-001
    Significant Deficiency
  • 592191 2022-003
    Significant Deficiency
  • 592192 2022-003
    Significant Deficiency
  • 592193 2022-003
    Significant Deficiency
  • 592194 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $10.95M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $2.77M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $761,541
16.838 Comprehensive Opioid Abuse Site-Based Program $255,307
93.268 Immunization Cooperative Agreements $229,743
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $226,839
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $170,553
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $168,298
16.585 Drug Court Discretionary Grant Program $159,507
93.136 Injury Prevention and Control Research and State and Community Based Programs $110,000
93.563 Child Support Enforcement $109,880
16.710 Public Safety Partnership and Community Policing Grants $106,985
93.556 Promoting Safe and Stable Families $106,390
45.310 Grants to States $101,721
21.019 Coronavirus Relief Fund $99,592
93.659 Adoption Assistance $98,908
93.994 Maternal and Child Health Services Block Grant to the States $85,256
93.217 Family Planning_services $79,883
93.767 Children's Health Insurance Program $73,191
97.042 Emergency Management Performance Grants $69,699
93.645 Stephanie Tubbs Jones Child Welfare Services Program $42,812
93.069 Public Health Emergency Preparedness $40,965
93.778 Medical Assistance Program $37,028
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $33,900
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $32,750
93.991 Preventive Health and Health Services Block Grant $30,607
21.016 Equitable Sharing $26,385
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $25,000
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $23,292
93.667 Social Services Block Grant $19,495
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $19,412
93.558 Temporary Assistance for Needy Families $14,732
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $14,026
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health $5,197
93.658 Foster Care_title IV-E $4,708
93.103 Food and Drug Administration_research $2,500
16.922 Equitable Sharing Program $1,000
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $84
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $50