FAC Explorer

Finding 605447 (2022-004)

Material Weakness
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-02-01
Audit: 29200
Organization: Pender County, North Carolina (NC)
Auditor: Martin Starnes & Associates CPAS PA

AI Summary

  • Core Issue: Inconsistent documentation in casefiles could lead to ineligible individuals receiving benefits.
  • Impacted Requirements: Management must ensure adequate internal controls for documentation as per 2 CFR 200.
  • Recommended Follow-up: Caseworkers should verify and update eligibility documentation to ensure accuracy.

Finding Text

U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Program Name: Medical Assistance Program AL # 93.778 Grant Number: 071-420, 071-375, 071-128, 071-480, 071-434 Finding: 2022-004 Material Weakness Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include all required documentation. Condition: The County Department of Social Services maintained inconsistent documentation for household membership and countable resources. Context: Of the 430,010 benefit payments valued at $139,895,964, we examined 60 and determined that three (5%) had inconsistent documentation supporting the eligibility determination in the case file. Upon further review, the recipients were deemed eligible. Effect: Casefile maintained inconsistent documentation, which could allow benefits to be provided to individuals who are not eligible. Cause: The caseworker did not verify updated documentation to the NCFAST system. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. The County was able to substantiate that the recipients were eligible to receive benefits. Recommendation: Caseworkers should review their eligibility determinations and ensure the correct information is included for proper documentation for eligibility. Views of Responsible Officials and Planned Corrective Actions: The County agrees with this finding. Please refer to the Corrective Action Plan section of this report.

Categories

Eligibility Material Weakness Internal Control / Segregation of Duties

Other Findings in this Audit

  • 28994 2022-006
    Material Weakness
  • 28995 2022-006
    Material Weakness
  • 28996 2022-006
    Material Weakness
  • 28997 2022-006
    Material Weakness
  • 28998 2022-007
    Material Weakness
  • 28999 2022-007
    Material Weakness
  • 29000 2022-007
    Material Weakness
  • 29001 2022-007
    Material Weakness
  • 29002 2022-007
    Material Weakness
  • 29003 2022-007
    Material Weakness
  • 29004 2022-007
    Material Weakness
  • 29005 2022-004
    Material Weakness
  • 29006 2022-005
    Material Weakness
  • 29007 2022-004
    Material Weakness
  • 29008 2022-005
    Material Weakness
  • 29009 2022-004
    Material Weakness
  • 29010 2022-005
    Material Weakness
  • 29011 2022-004
    Material Weakness
  • 29012 2022-005
    Material Weakness
  • 29013 2022-004
    Material Weakness
  • 29014 2022-005
    Significant Deficiency
  • 605436 2022-006
    Material Weakness
  • 605437 2022-006
    Material Weakness
  • 605438 2022-006
    Material Weakness
  • 605439 2022-006
    Material Weakness
  • 605440 2022-007
    Material Weakness
  • 605441 2022-007
    Material Weakness
  • 605442 2022-007
    Material Weakness
  • 605443 2022-007
    Material Weakness
  • 605444 2022-007
    Material Weakness
  • 605445 2022-007
    Material Weakness
  • 605446 2022-007
    Material Weakness
  • 605448 2022-005
    Material Weakness
  • 605449 2022-004
    Material Weakness
  • 605450 2022-005
    Material Weakness
  • 605451 2022-004
    Material Weakness
  • 605452 2022-005
    Material Weakness
  • 605453 2022-004
    Material Weakness
  • 605454 2022-005
    Material Weakness
  • 605455 2022-004
    Material Weakness
  • 605456 2022-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $294,224
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $290,316
21.027 Coronavirus State and Local Fiscal Recovery Funds $222,250
93.558 Temporary Assistance for Needy Families $215,020
20.600 State and Community Highway Safety $134,882
93.659 Adoption Assistance $123,613
10.927 Emergency Watershed Protection Program - Disaster Relief Appropriations Act $120,258
14.871 Section 8 Housing Choice Vouchers $119,324
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $110,812
97.039 Hazard Mitigation Grant $92,100
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $75,733
93.778 Medical Assistance Program $72,870
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $56,634
93.052 National Family Caregiver Support, Title Iii, Part E $42,924
93.667 Social Services Block Grant $42,592
93.767 Children's Health Insurance Program $42,467
93.217 Family Planning_services $42,259
93.994 Maternal and Child Health Services Block Grant to the States $40,340
93.069 Public Health Emergency Preparedness $36,466
93.991 Preventive Health and Health Services Block Grant $30,607
97.067 Homeland Security Grant Program $30,391
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $21,561
93.645 Stephanie Tubbs Jones Child Welfare Services Program $18,763
93.053 Nutrition Services Incentive Program $18,216
93.268 Immunization Cooperative Agreements $15,386
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $15,199
93.658 Foster Care_title IV-E $14,715
93.568 Low-Income Home Energy Assistance $13,908
97.042 Emergency Management Performance Grants $11,068
93.556 Promoting Safe and Stable Families $10,664
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $5,783
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $5,525
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $4,622
93.563 Child Support Enforcement $2,134
93.566 Refugee and Entrant Assistance_state Administered Programs $1,645
16.738 Edward Byrne Memorial Justice Assistance Grant Program $285
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $100