Finding 609424 (2022-001)

2022-001 Significant Deficiency over Cash Management, Reporting and Special Tests and Provisions Information on the federal program: Aging Cluster, Assistance Listing Number 93.044, 93.045 and 93.053, U.S. Department of Health and Human Services, passed through the Triangle J Council of Governments. Criteria: Per the North Carolina Aging cluster Compliance Supplement, monthly reimbursement to the provider can be verified through the provider summary reimbursement report (ZGA-370-A) and year-to-date reimbursements can be determined through the year- to-date provider summary reimbursement report (ZGA-370-A-YTD). The reports are to include unit and non-unit services which should agree to the Units of Service Report (ZGA-542) or Non-Unit Service Verification Report (ZGA-544). All reports must be submitted within ten days following the end of the month. Condition: We noted three out of four monthly ZGA-370-A reimbursement requests and the year-to-date ZGA-370- A-YTD were not submitted within ten days after month end. For the four monthly ZGA-370-A reimbursement requests selected, no reimbursement request selected agreed to the month?s ZGA-542 or ZGA-544 report and no reimbursement request selected was reviewed by Aging management. We were able to determine that the year-to date ZGA-370-A-YTD did agree to the cumulative units and non-units on the ZGA-542 and ZGA-544. However, the ZGA-37-A-YTD report was not reviewed by Aging management. Context/Cause: We sampled four monthly ZGA-370-A reimbursement requests and the year-to-date ZGA-370-AYTD and noted above conditions in the reports. The untimely submission of the monthly ZGA-370-A reimbursement requests caused the request not to agree to the ZGA-542 or ZGA-544 reports because once the reimbursement request in the Aging Resource Management System closed, management had to add units to the next month?s reimbursement request. Effects: Inaccurate reports result in the County having to pay back funds and reports not submitted timely results in the County?s funding being delayed. Recommendation: We recommend that the County implements a review control over the monthly and year to date reports to ensure the reports are accurate and submitted within ten days of month end. Auditee?s Response: We concur with the findings and are currently implementing controls to ensure monthly and year to date reports are submitted timely, display accurate meal counts and are appropriately reviewed prior to submission.