FAC Explorer

Finding 8546 (2023-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
$1
Year
2023
Accepted
2024-01-16
Audit: 11552
Organization: Gaston County (NC)
Auditor: Martin Starnes & Associates CPAS P A

AI Summary

  • Core Issue: The County Department of Social Services did not keep proper documentation for daysheet entries, leading to potential misallocation of costs.
  • Impacted Requirements: Compliance with 45 CFR section 1356.60 and NC Division of Social Services Manual regarding allowable costs and documentation standards.
  • Recommended Follow-Up: County Program Directors should establish procedures to ensure all daysheets are properly documented to support time charged to each program.

Finding Text

U.S. Department of Health and Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Foster Care, Adoption, and Guardianship Assistance Cluster AL# 93.658, 93.659 Grant Number: 2201NCFOST / 2301NCFOST; 2201NCADPT / 2301NCADPT Material Weakness Material Non-Compliance Finding 2023-001 Criteria: In order for costs to be allowable for purposes of reimbursement they must be allowable in accordance with 45 CFR section 1356.60 and the NC Division of Social Services Manual. All County Department of Social Services employees which provide direct services must maintain daysheets in accordance with the NC Department of Social Services Information System Policy. Condition: The County Department of Social Services failed to retain proper documentation regarding daysheet entries. Context: Of the 892 payroll charges valued at $1,287,503, we examined 55 daysheets ($44,716 value) and determined that nine daysheets (16% valued at $14,964 did not have documentation to substantiate time charged to the Foster Care, Adoption, and Guardianship Assistance Cluster program. Questioned Costs: In accordance with 2 CFR 200.516(a)(3), auditors are required to report known questioned costs when likely questioned costs are greater than $25,000. Even though the sample results only identified $14,964 (federal share of $13,844 and state share $1,120) in questioned costs, if tests were extended to the entire population, questioned costs could exceed $25,000. Effect: Caseworker time entry could be charged to the wrong program/grant causing administrative costs to be misallocated. Cause: Caseworker failed to retain documentation of time charged to program. Identification of a Repeat Finding: This is a modified, repeat finding from the immediate previous audit, 2022-002. Recommendation: Require the County Program Directors to implement procedures to ensure that daysheets are properly supported by documentation of time charged to each program. Name of Contact Person: Angela Karchmer, Social Services Director Views of Responsible Officials and Planned Corrective Actions: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report.

Corrective Action Plan

Finding: 2023-001 Name of Contact Person: Angela Karchmer, Social Services Director Criteria: In order for costs to be allowable for purposes of reimbursement they must be allowable in accordance with 45 CFR section 1356.60 and the NC Division of Social Services Manual. All County Department of Social Services employees which provide direct services must maintain daysheets in accordance with the NC Department of Social Services Information System Policy. Recommendation: Require the County Program Directors to implement procedures to ensure that daysheets are properly supported by documentation of time charged to each program. Corrective Action/Management’s Response: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report. The County has implemented the following process: Daysheet/Documentation Reviews: • QA are conducting random checks bi-weekly to ensure daysheets and documentation are coded correctly. • QA maintains a log of all audits completed. • Audit results are sent to supervisors and social workers for review of the findings. If errors are found discussion takes place regarding how to correct errors. • Supervisors conduct random checks of daysheets and discuss finding during supervision. • All new staff are required within 30 days to watch the state webinar on daysheet entry and take a quiz to insure comprehension. • Daysheet trainings are conducted twice a year for all staff. • DSS Management will work with the Gaston County IT department to upgrade the current daysheet system to allow for better tracking of employee daysheets. • Children and Family Services supervisors will be required to conduct 1 intensive daysheet review per worker each month, attaching eligibility determination paperwork, narratives verifying the work, and ensuring the appropriate funding code is used in daysheets. This paperwork will be reviewed by the program coordinator and administer via an electronic system (Polimorphic). • Supervisors will ensure daysheets are current within 7 days, minimizing errors, and ensuring accuracy. Proposed Completion Date: Management and the Board will implement the above procedures immediately.

Categories

Questioned Costs Cash Management Material Weakness

Other Findings in this Audit

  • 8545 2023-003
    Significant Deficiency
  • 8547 2023-001
    Material Weakness Repeat
  • 8548 2023-001
    Material Weakness Repeat
  • 8549 2023-003
    Significant Deficiency
  • 8550 2023-002
    Significant Deficiency
  • 8551 2023-002
    Significant Deficiency
  • 8552 2023-002
    Significant Deficiency
  • 8553 2023-004
    Significant Deficiency
  • 8554 2023-003
    Significant Deficiency
  • 8555 2023-003
    Significant Deficiency
  • 8556 2023-003
    Significant Deficiency
  • 584987 2023-003
    Significant Deficiency
  • 584988 2023-001
    Material Weakness Repeat
  • 584989 2023-001
    Material Weakness Repeat
  • 584990 2023-001
    Material Weakness Repeat
  • 584991 2023-003
    Significant Deficiency
  • 584992 2023-002
    Significant Deficiency
  • 584993 2023-002
    Significant Deficiency
  • 584994 2023-002
    Significant Deficiency
  • 584995 2023-004
    Significant Deficiency
  • 584996 2023-003
    Significant Deficiency
  • 584997 2023-003
    Significant Deficiency
  • 584998 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Covid-19-Coronavirus State and Local Fiscal Recovery Funds $10.56M
93.778 Medical Assistance Program $6.05M
93.563 Child Support Enforcement $2.50M
10.561 State Administratvie Matching Grants for the Supplemental Nutrition Assistance Program $2.25M
93.658 Foster Care_title IV-E $2.00M
21.023 Covid-19-Emergency Rental Assistance Program $1.98M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children: Administration $1.01M
16.710 Public Safety Partnership and Community Policing Grants $542,669
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $416,403
10.561 State Administratvie Matching Grants for the Supplemental Nutrition Assistance Program Arpa $415,677
93.498 Covid-19-Provider Relief Fund $396,967
84.287 Twenty-First Century Community Learning Centers $394,499
93.568 Covid-19-Low-Income Home Energy Assistance $393,560
93.659 Adoption Assistance $331,032
20.509 Formula Grants for Rural Areas and Tribal Transit Program $299,647
17.278 Wia Dislocated Worker Formula Grants $272,854
17.259 Wia Youth Activities $224,846
14.239 Home Investment Partnerships Program $188,217
93.268 Covid-19-Immunization Cooperative Agreements $165,602
16.736 Transitional Housing Assistance for Victims of Domestic Violence, Dating Violence, Stalking, Or Sexual Assault $157,651
93.767 Children's Health Insurance Program $134,985
93.217 Family Planning_services $127,409
93.070 Environmental Public Health and Emergency Response $124,079
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $112,515
16.922 Equitable Sharing Program $101,112
93.994 Maternal and Child Health Services Block Grant to the States $91,864
93.323 Covid-19-Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $90,801
93.747 Elder Abuse Prevention Interventions Program $81,986
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $78,398
93.052 National Family Caregiver Support, Title Iii, Part E $74,899
93.268 Immunization Cooperative Agreements $73,985
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $71,585
93.645 Stephanie Tubbs Jones Child Welfare Services Program $71,555
21.016 Equitable Sharing $60,000
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $59,041
93.667 Social Services Block Grant $57,691
93.053 Nutrition Services Incentive Program $57,162
20.205 Highway Planning and Construction $55,736
93.069 Public Health Emergency Preparedness $54,815
16.606 State Criminal Alien Assistance Program $51,483
93.556 Promoting Safe and Stable Families $51,035
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $50,024
93.959 Covid-19-Block Grants for Prevention and Treatment of Substance Abuse $45,501
93.558 Temporary Assistance for Needy Families $44,013
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $33,401
16.582 Crime Victim Assistance/discretionary Grants $31,880
16.588 Violence Against Women Formula Grants $30,889
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $26,361
93.991 Preventive Health and Health Services Block Grant $25,626
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $24,050
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $22,504
97.042 Emergency Management Performance Grants $22,367
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $21,324
16.738 Edward Byrne Memorial Justice Assistance Grant Program $20,957
16.575 Crime Victim Assistance $17,612
45.310 Grants to States $16,980
93.940 Hiv Prevention Activities_health Department Based $16,333
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $15,202
93.747 Covid-19-Elder Abuse Prevention Interventions Program $15,150
93.045 Covid-19-Special Programs for the Aging_title Iii, Part C_nutrition Services $13,561
93.568 Low-Income Home Energy Assistance $10,400
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $7,650
93.889 National Bioterrorism Hospital Preparedness Program $7,267
16.838 Comprehensive Opioid Abuse Site-Based Program $6,745
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $2,735
17.207 Employment Service/wagner-Peyser Funded Activities $2,391
17.258 Wia Adult Program $1,000
93.566 Refugee and Entrant Assistance_state Administered Programs $620
93.669 Child Abuse and Neglect State Grants $506
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $100