FAC Explorer

Finding 625335 (2022-002)

Significant Deficiency
Requirement
AB
Questioned Costs
-
Year
2022
Accepted
2023-03-29
Audit: 49163
Organization: Wake County, North Carolina (NC)
Auditor: Mauldin & Jenkins

AI Summary

  • Core Issue: There is a significant deficiency in tracking employee time for federal programs, leading to inaccurate reporting.
  • Impacted Requirements: Salaries and benefits must be allocated based on accurate time distribution methods as per NCDHHS policy.
  • Recommended Follow-Up: Implement a review control for weekly timesheets to ensure all program time is accurately reflected.

Finding Text

2022-002 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles Information on the federal program: Temporary Assistance for Needy Families Cluster (TANF), Assistance Listing Number 93.558, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Services John H. Chafee Foster Care Program for Successful Transition to Adulthood (Chafee Foster Care), Assistance Listing Number 93.674, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Service. Criteria: Per the NCDHHS policy manual, salaries, wages, and fringe benefits of Department of Social Service employees hired under the state merit system are allowable. Salaries shall be allocated to programs by time distribution methods and supported by payroll and attendance records for individuals. Condition: Employee?s time is tracked through the use of day sheets in which employees track their time by service code in 5-minute increments. Day sheets are used to complete weekly timesheets which are approved by supervisors. We noted three out of six day sheets selected for Chaffee Foster Care and three out of forty day sheets selected for TANF had more program minutes than what was reported on the employee?s approved time sheet. Context/Cause: As the day sheets included more program time than was included on the employee?s approved timesheet, the time spent on this program was understated during the 1571 monthly reimbursement request to the State. We noted the above condition in three out of six day sheets selected for Chafee Foster Care and three out of forty day sheets selected for TANF. Effects: Inaccurate reporting of time coded to programs affects the total federal and state reimbursement for the program. Recommendation: We recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the day sheets. Auditee?s Response: We concur with the findings and are currently implementing controls to ensure the timesheets are appropriately reviewed.

Categories

Allowable Costs / Cost Principles Reporting Cash Management Significant Deficiency

Other Findings in this Audit

  • 48891 2022-002
    Significant Deficiency
  • 48892 2022-003
    Material Weakness
  • 48893 2022-002
    Significant Deficiency
  • 48894 2022-002
    Significant Deficiency
  • 48895 2022-001
    Significant Deficiency Repeat
  • 625333 2022-002
    Significant Deficiency
  • 625334 2022-003
    Material Weakness
  • 625336 2022-002
    Significant Deficiency
  • 625337 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $61.63M
21.027 Coronavirus State and Local Fiscal Recovery Funds $49.19M
21.023 Emergency Rental Assistance Program $38.68M
93.778 Medical Assistance Program $19.50M
93.563 Child Support Enforcement $5.74M
93.658 Foster Care_title IV-E $5.51M
93.568 Low-Income Home Energy Assistance $4.09M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $3.55M
14.218 Community Development Block Grants/entitlement Grants $2.91M
93.917 Hiv Care Formula Grants $2.61M
17.258 Wia Adult Program $2.40M
17.259 Wia Youth Activities $1.98M
20.205 Highway Planning and Construction $1.97M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $1.76M
93.667 Social Services Block Grant $1.76M
93.268 Immunization Cooperative Agreements $1.67M
17.278 Wia Dislocated Worker Formula Grants $1.39M
93.994 Maternal and Child Health Services Block Grant to the States $980,084
14.239 Home Investment Partnerships Program $890,530
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $692,165
93.659 Adoption Assistance $616,412
17.270 Reintegration of Ex-Offenders $572,272
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $545,487
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $491,245
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $357,617
93.137 Community Programs to Improve Minority Health Grant Program $347,074
93.940 Hiv Prevention Activities_health Department Based $321,752
93.556 Promoting Safe and Stable Families $296,562
17.277 Workforce Investment Act (wia) National Emergency Grants $268,350
93.217 Family Planning_services $244,411
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $237,279
93.767 Children's Health Insurance Program $217,219
16.835 Body Worn Camera Policy and Implementation $196,400
20.600 State and Community Highway Safety $186,218
20.509 Formula Grants for Rural Areas and Tribal Transit Program $180,942
14.267 Continuum of Care Program $154,286
97.083 Staffing for Adequate Fire and Emergency Response (safer) $122,210
93.645 Stephanie Tubbs Jones Child Welfare Services Program $104,901
14.231 Emergency Solutions Grant Program $100,000
93.566 Refugee and Entrant Assistance_state Administered Programs $92,599
93.136 Injury Prevention and Control Research and State and Community Based Programs $92,458
20.530 Public Transportation Innovation $90,274
93.069 Public Health Emergency Preparedness $88,000
93.558 Temporary Assistance for Needy Families $85,638
16.922 Equitable Sharing Program $84,323
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $83,851
14.241 Housing Opportunities for Persons with Aids $77,569
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $67,300
93.387 National and State Tobacco Control Program (b) $64,015
10.916 Watershed Rehabilitation Program $57,000
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $56,402
16.738 Edward Byrne Memorial Justice Assistance Grant Program $49,914
16.034 Coronavirus Emergency Supplemental Funding Program $46,497
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $43,456
84.184 Safe and Drug-Free Schools and Communities_national Programs $37,838
93.103 Food and Drug Administration_research $32,842
20.507 Federal Transit_formula Grants $32,553
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $27,855
93.991 Preventive Health and Health Services Block Grant $25,009
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $23,251
17.274 Youthbuild $19,846
97.042 Emergency Management Performance Grants $12,627
45.312 National Leadership Grants $9,891
94.013 Volunteers in Service to America $9,852
45.310 Grants to States $9,214
21.019 Coronavirus Relief Fund $2,200
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $100