FAC Explorer

Finding 947637 (2023-001)

Material Weakness
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-02-29
Audit: 292883
Organization: Alamance County, North Carolina (NC)
Auditor: Martin Starnes & Associates CPAS P A

AI Summary

  • Core Issue: Inconsistent documentation for eligibility was found in casefiles, including missing child support referrals.
  • Impacted Requirements: Compliance with 2 CFR 200 and 45 CFR 303 regarding documentation and referrals for child support cases.
  • Recommended Follow-Up: Review casefiles to ensure all necessary documentation and referrals are complete before approving benefits.

Finding Text

NON-MATERIAL NON-COMPLIANCE- ELIGIBILITY MATERIAL WEAKNESS Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include all required documentation. In accordance with 45 CFR 303, child support referrals must be provided to applicable cases. Condition: The County Department of Social Services maintained inconsistent documentation for household membership and social security information for one applicant. The Department also failed to properly include IV-D child support referral for one applicant. Context: Of the 1,312,737 benefit payments valued at $108,568,635, we examined 60 and determined that two (3%) had inconsistent documentation supporting the eligibility determination in the case file. Upon further review, the recipients were deemed eligible. Effect: Casefiles maintained inconsistent and missing documentation which could allow benefits to be provided to individuals who are not eligible. Cause: The caseworker did not verify updated documentation to the NCFAST system and failed to include child support referral. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Casefiles should be reviewed to verify that all appropriate documentation is maintained and all required referrals have been made before approving benefits. Name of Contact Person: Candice Gobble, DSS Director Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.

Categories

Eligibility Material Weakness Internal Control / Segregation of Duties

Other Findings in this Audit

  • 371195 2023-001
    Material Weakness
  • 371196 2023-002
    Material Weakness
  • 371197 2023-002
    Material Weakness
  • 371198 2023-002
    Material Weakness
  • 947638 2023-002
    Material Weakness
  • 947639 2023-002
    Material Weakness
  • 947640 2023-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $3.10M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $1.74M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.53M
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $1.13M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $791,947
93.568 Covid-19 Low-Income Home Energy Assistance $451,247
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $383,614
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $296,752
93.658 Foster Care_title IV-E $283,180
16.922 Equitable Sharing Program $250,117
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $226,165
16.575 Crime Victim Assistance $222,100
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $220,727
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $210,115
93.568 Low-Income Home Energy Assistance $207,253
93.045 Covid-19 Special Programs for the Aging_title Iii, Part C_nutrition Services $164,154
93.994 Maternal and Child Health Services Block Grant to the States $156,486
93.767 Children's Health Insurance Program $98,738
93.217 Family Planning_services $98,086
93.645 Stephanie Tubbs Jones Child Welfare Services Program $96,191
93.268 Covid-19 Immunization Cooperative Agreements $93,377
93.136 Injury Prevention and Control Research and State and Community Based Programs $90,157
93.053 Nutrition Services Incentive Program $75,872
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $75,857
16.710 Public Safety Partnership and Community Policing Grants $73,383
93.391 Coivd-19 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $64,963
16.606 State Criminal Alien Assistance Program $56,633
93.052 National Family Caregiver Support, Title Iii, Part E $54,897
93.323 Covid-19 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $49,233
97.042 Emergency Management Performance Grants $46,590
93.069 Public Health Emergency Preparedness $39,906
16.528 Enhanced Training and Services to End Violence and Abuse of Women Later in Life $38,145
93.268 Immunization Cooperative Agreements $33,916
93.667 Social Services Block Grant $32,659
93.991 Preventive Health and Health Services Block Grant $30,607
93.659 Adoption Assistance $21,917
16.523 Juvenile Accountability Block Grants $21,272
93.558 Temporary Assistance for Needy Families $17,146
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $16,700
93.556 Marylee Allen Promoting Safe and Stable Families $15,284
14.218 Community Development Block Grants/entitlement Grants $13,833
16.738 Edward Byrne Memorial Justice Assistance Grant Program $11,335
93.044 Covid-19 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $5,792
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $4,294
93.566 Refugee and Entrant Assistance_state Administered Programs $895
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $100
93.563 Child Support Enforcement $2