FAC Explorer

Finding 597731 (2022-003)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-01-29
Audit: 21439
Organization: Mecklenburg County (NC)
Auditor: Cherry Bekaert LLP

AI Summary

  • Core Issue: The County failed to timely correct eligibility errors for 6 out of 40 participants, risking improper funding.
  • Impacted Requirements: Compliance with Section 200.303 of the Uniform Grant Guidance regarding internal controls and documentation.
  • Recommended Follow-up: Implement a formal policy to ensure timely correction of documentation errors as identified.

Finding Text

U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Temporary Assistance for Needy Families Federal Assistance Listing Number: 93.558 Significant Deficiency - Eligibility Finding 2022-003 Criteria or specific requirement: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: There were six instances out of 40 program participants tested where the County did not remediate the errors identified within their internal review timely. Questioned Costs: None. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could provide funding to individuals who are not eligible. Cause: The County does not have a formal process in place to ensure issues identified during the review process are appropriately corrected. Recommendation: Mecklenburg County should consider implementing a formal policy for the requirements of having documentation corrected within a specific timeframe once identified. 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

Subrecipient Monitoring Eligibility Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 21281 2022-003
    Significant Deficiency
  • 21282 2022-003
    Significant Deficiency
  • 21283 2022-003
    Significant Deficiency
  • 21284 2022-003
    Significant Deficiency
  • 21285 2022-002
    Material Weakness Repeat
  • 21286 2022-002
    Material Weakness Repeat
  • 21287 2022-002
    Material Weakness Repeat
  • 21288 2022-002
    Material Weakness Repeat
  • 21289 2022-003
    Significant Deficiency
  • 21290 2022-004
    -
  • 21291 2022-004
    -
  • 21292 2022-004
    -
  • 21293 2022-005
    -
  • 21294 2022-005
    -
  • 21295 2022-005
    -
  • 21296 2022-005
    -
  • 597723 2022-003
    Significant Deficiency
  • 597724 2022-003
    Significant Deficiency
  • 597725 2022-003
    Significant Deficiency
  • 597726 2022-003
    Significant Deficiency
  • 597727 2022-002
    Material Weakness Repeat
  • 597728 2022-002
    Material Weakness Repeat
  • 597729 2022-002
    Material Weakness Repeat
  • 597730 2022-002
    Material Weakness Repeat
  • 597732 2022-004
    -
  • 597733 2022-004
    -
  • 597734 2022-004
    -
  • 597735 2022-005
    -
  • 597736 2022-005
    -
  • 597737 2022-005
    -
  • 597738 2022-005
    -

Programs in Audit

ALN Program Name Expenditures
21.023 Emergency Rental Assistance Program $21.76M
21.027 Coronavirus State and Local Fiscal Recovery Funds $9.63M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $9.34M
93.563 Child Support Enforcement $9.18M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $4.32M
93.659 Adoption Assistance $3.99M
93.568 Low-Income Home Energy Assistance $3.04M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $1.99M
93.268 Immunization Cooperative Agreements $1.97M
20.507 Federal Transit_formula Grants $1.80M
93.499 Low Income Household Water Assistance Program $1.59M
93.940 Hiv Prevention Activities_health Department Based $1.34M
21.019 Coronavirus Relief Fund $1.27M
93.686 Ending the Hiv Epidemic: A Plan for America Ryan White Hiv/aids Program Parts A and B (b) $820,345
66.001 Air Pollution Control Program Support $742,703
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $727,717
93.137 Community Programs to Improve Minority Health Grant Program $697,745
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $662,270
93.994 Maternal and Child Health Services Block Grant to the States $654,526
93.767 Children's Health Insurance Program $640,131
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $613,168
84.181 Special Education-Grants for Infants and Families $557,953
14.218 Community Development Block Grants/entitlement Grants $532,474
93.778 Medical Assistance Program $518,680
20.205 Highway Planning and Construction $497,053
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $398,658
66.039 National Clean Diesel Emissions Reduction Program $319,584
93.556 Promoting Safe and Stable Families $299,497
93.053 Nutrition Services Incentive Program $256,155
14.231 Emergency Solutions Grant Program $250,358
93.217 Family Planning_services $249,434
93.667 Social Services Block Grant $225,531
93.136 Injury Prevention and Control Research and State and Community Based Programs $218,533
16.021 Justice Systems Response to Families $187,184
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $183,893
16.736 Transitional Housing Assistance for Victims of Domestic Violence, Dating Violence, Stalking, Or Sexual Assault $182,735
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $175,397
93.914 Hiv Emergency Relief Project Grants $154,572
93.558 Temporary Assistance for Needy Families $113,405
93.069 Public Health Emergency Preparedness $104,000
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $102,900
93.387 National and State Tobacco Control Program (b) $81,656
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $79,448
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $76,424
93.566 Refugee and Entrant Assistance_state Administered Programs $76,358
93.917 Hiv Care Formula Grants $52,397
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $36,240
93.991 Preventive Health and Health Services Block Grant $30,607
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $28,901
93.658 Foster Care_title IV-E $24,626
93.052 National Family Caregiver Support, Title Iii, Part E $14,161
14.241 Housing Opportunities for Persons with Aids $13,712
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $10,991
16.609 Project Safe Neighborhoods $10,735
97.045 Cooperating Technical Partners $10,358
16.838 Comprehensive Opioid Abuse Site-Based Program $9,081
93.645 Stephanie Tubbs Jones Child Welfare Services Program $8,684
93.747 Elder Abuse Prevention Interventions Program $7,811
14.267 Continuum of Care Program $4,012
93.071 Medicare Enrollment Assistance Program $3,689
93.103 Food and Drug Administration_research $3,000
16.738 Edward Byrne Memorial Justice Assistance Grant Program $2,237
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $1,700
93.324 State Health Insurance Assistance Program $220