FAC Explorer

Finding 611014 (2022-007)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 32534
Organization: Onslow County, North Carolina (NC)
Auditor: Martin Starnes & Associates CPAS P A

AI Summary

  • Core Issue: Missing signed Form 1682 in EPI casefile leads to potential inaccuracies in claims reporting.
  • Impacted Requirements: Compliance with DSS Crosscutting Requirements mandates proper documentation for claims in the Supplemental Nutrition Assistance Program.
  • Recommended Follow-Up: Establish procedures to ensure documentation review continuity during staff turnover.

Finding Text

Finding: 2022-007 U.S. Department of Agriculture Passed through the N.C. Department of Health and Human Services Program Name: Supplemental Nutrition Assistance Program Cluster AL #: 10.561 Internal Control, Significant Deficiency Criteria: Counties must acquire adequate case documentation to substantiate the claim entry into the Enterprise Program Integrity (EPI). This documentation includes proper use of standardized Form 1682. Condition: EPI casefile did not include a signed Form 1682. Context: This compliance requirement falls under DSS Crosscutting Requirements by the N.C. Department of Health and Human Services. The EPI system was implemented to track and collect overpayments in various programs under the Division of Social Services. The program under which the case error was noted for the County was Food and Nutrition Services Program (Food Stamps). Effect: Claims can be incorrectly reported into EPI. Cause: Turnover in supervisor position left duties unfulfilled and an unsigned Form 1682 in the case file. Questioned Costs: The finding represents an internal control weakness; therefore, no questioned costs are applicable. Upon further review, the case was still eligible to report a claim entry into EPI. Recommendation: The County should have procedures in place to cover the review process upon turnover within department. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan submitted with this report.

Categories

Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 34572 2022-007
    Significant Deficiency
  • 34573 2022-007
    Significant Deficiency
  • 34574 2022-005
    Significant Deficiency
  • 34575 2022-005
    Significant Deficiency
  • 34576 2022-006
    Significant Deficiency Repeat
  • 611015 2022-007
    Significant Deficiency
  • 611016 2022-005
    Significant Deficiency
  • 611017 2022-005
    Significant Deficiency
  • 611018 2022-006
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
20.106 Airport Improvement Program $4.67M
21.027 Coronavirus State and Local Fiscal Recovery Funds $4.06M
93.778 Medical Assistance Program $3.80M
93.568 Low-Income Home Energy Assistance $2.06M
93.558 Temporary Assistance for Needy Families $1.32M
93.563 Child Support Enforcement $628,890
93.667 Social Services Block Grant $607,491
93.658 Foster Care_title IV-E $557,306
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $361,432
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $345,634
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $285,849
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $282,322
21.019 Coronavirus Relief Fund $247,379
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $197,101
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $178,393
16.001 Law Enforcement Assistance_narcotics and Dangerous Drugs_laboratory Analysis $146,567
20.616 National Priority Safety Programs $120,342
97.042 Emergency Management Performance Grants $119,852
93.268 Immunization Cooperative Agreements $115,757
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $115,046
93.217 Family Planning_services $90,314
93.645 Stephanie Tubbs Jones Child Welfare Services Program $84,163
16.922 Equitable Sharing Program $78,315
93.659 Adoption Assistance $76,172
93.767 Children's Health Insurance Program $73,056
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $69,186
93.069 Public Health Emergency Preparedness $61,085
93.556 Promoting Safe and Stable Families $42,155
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $39,900
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $37,729
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health $36,493
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $23,125
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $22,981
16.738 Edward Byrne Memorial Justice Assistance Grant Program $22,350
45.310 Grants to States $18,641
93.994 Maternal and Child Health Services Block Grant to the States $16,009
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $12,191
93.071 Medicare Enrollment Assistance Program $9,978
93.991 Preventive Health and Health Services Block Grant $9,745
97.067 Homeland Security Grant Program $9,494
93.324 State Health Insurance Assistance Program $7,513
93.052 National Family Caregiver Support, Title Iii, Part E $7,224
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $3,223
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $2,542
16.835 Body Worn Camera Policy and Implementation $2,362
93.566 Refugee and Entrant Assistance_state Administered Programs $1,035