FAC Explorer

Finding 605454 (2022-005)

Material Weakness
Requirement
L
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: There was a material weakness in internal controls, leading to incorrect reporting of salaries and fringe benefits in the Medical Assistance Program.
  • Impacted Requirements: Compliance with 2 CFR 200 was not met, as accurate internal control procedures were lacking for the Part I Statement of Administrative Costs.
  • Recommended Follow-up: Management should establish robust internal controls to ensure the accuracy of future submissions for the 1571 crosscutting monthly report.

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: 2022-005 Material Weakness Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that salaries and fringe reported on Part I Statement of Administrative Costs for the 1571 crosscutting monthly report is correct. Condition: Due to formula errors in the spreadsheet used to upload the information into the NC CORELS template salary and fringe benefits were incorrectly reported on the Part I Statement of Administrative Costs for the 1571. Context: Of the total 377 Medicaid salaries and benefits amounts uploaded into NC CORELS, we examined 25 and determined that 3 or (12%) had salary and fringe benefits that were incorrectly reported on the Part I Statement of Administrative Costs. Effect: Salary and fringe benefits not being correctly reported could cause the State to reimburse the incorrect amount to the County. Cause: The spreadsheet used to calculate salaries and fringe had a formula issue causing the salary information to be pulled for the wrong employee names. The report was subsequently corrected, and the proper adjustment was made. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Management should implement internal controls to ensure accuracy of the 1571 crosscutting monthly submission. 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

Material Weakness Matching / Level of Effort / Earmarking 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
  • 605447 2022-004
    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
  • 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