FAC Explorer

Finding 960130 (2023-002)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-03-22
Audit: 296721
Organization: Catawba County, North Carolina (NC)
Auditor: Martin Starnes & Associates CPAS PA

AI Summary

  • Core Issue: The County Department of Social Services did not include required IV-D child support referrals in 3 out of 60 casefiles, potentially impacting eligibility for benefits.
  • Impacted Requirements: This finding violates 2 CFR 200 and 45 CFR 303, which mandate proper internal controls and referral processes.
  • Recommended Follow-Up: Review all casefiles to ensure that necessary referrals are made before benefits are approved.

Finding Text

Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that standardized forms are used and maintained. In accordance with 45 CFR 303, child support referrals must be provided to applicable cases. Condition: The County Department of Social Services failed to properly include IV-D child support referrals in the casefiles for three applicants. Upon further review, the applicants were ultimately eligible. Context: Of the 1,204,842 benefit payments valued at $377,476,138, we examined 60 payment records ($18,111 value) and determined that in three casefiles (5%) proper IV-D child support referrals were not provided to the applicants. Upon further review and recalculation, the applicants were deemed eligible. Effect: Casefiles did not have proper IV-D child support referrals, which could allow applicants to be excluded from benefits for which they are eligible. Cause: Caseworker failed to provide IV-D child support referrals. 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 required referrals have been made before approving benefits. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.

Categories

Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 383679 2023-001
    Significant Deficiency
  • 383680 2023-001
    Significant Deficiency
  • 383681 2023-001
    Significant Deficiency
  • 383682 2023-001
    Significant Deficiency
  • 383683 2023-001
    Significant Deficiency
  • 383684 2023-001
    Significant Deficiency
  • 383685 2023-001
    Significant Deficiency
  • 383686 2023-001
    Significant Deficiency
  • 383687 2023-002
    Significant Deficiency
  • 383688 2023-002
    Significant Deficiency
  • 383689 2023-002
    Significant Deficiency
  • 383690 2023-002
    Significant Deficiency
  • 383691 2023-002
    Significant Deficiency
  • 383692 2023-002
    Significant Deficiency
  • 383693 2023-002
    Significant Deficiency
  • 383694 2023-002
    Significant Deficiency
  • 960121 2023-001
    Significant Deficiency
  • 960122 2023-001
    Significant Deficiency
  • 960123 2023-001
    Significant Deficiency
  • 960124 2023-001
    Significant Deficiency
  • 960125 2023-001
    Significant Deficiency
  • 960126 2023-001
    Significant Deficiency
  • 960127 2023-001
    Significant Deficiency
  • 960128 2023-001
    Significant Deficiency
  • 960129 2023-002
    Significant Deficiency
  • 960131 2023-002
    Significant Deficiency
  • 960132 2023-002
    Significant Deficiency
  • 960133 2023-002
    Significant Deficiency
  • 960134 2023-002
    Significant Deficiency
  • 960135 2023-002
    Significant Deficiency
  • 960136 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $6.39M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.88M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $757,916
93.569 Community Services Block Grant $325,275
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $294,893
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $281,478
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $239,902
93.767 Children's Health Insurance Program $188,994
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $185,707
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $172,908
93.659 Adoption Assistance $145,550
16.710 Public Safety Partnership and Community Policing Grants $139,468
93.568 Low-Income Home Energy Assistance $125,880
16.585 Treatment Court Discretionary Grant Program $106,513
93.136 Injury Prevention and Control Research and State and Community Based Programs $100,000
93.354 Covid 19 - Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $83,150
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $82,303
93.217 Family Planning_services $82,032
93.645 Stephanie Tubbs Jones Child Welfare Services Program $74,499
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $72,369
16.922 Equitable Sharing Program $70,524
93.556 Marylee Allen Promoting Safe and Stable Families $67,131
21.016 Equitable Sharing $66,033
93.391 Covid-19 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $63,000
16.548 Delinquency Prevention Program $54,236
97.042 Emergency Management Performance Grants $53,407
45.310 Grants to States $48,824
93.069 Covid 19 - Public Health Emergency Preparedness $40,965
93.778 Medical Assistance Program $34,506
93.268 Covid 19 - Immunization Cooperative Agreements $34,221
93.268 Immunization Cooperative Agreements $34,122
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $33,085
16.606 State Criminal Alien Assistance Program $31,013
93.991 Preventive Health and Health Services Block Grant $30,607
93.044 Covid-19 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $21,925
93.558 Temporary Assistance for Needy Families $19,582
93.667 Social Services Block Grant $17,997
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $9,350
93.994 Maternal and Child Health Services Block Grant to the States $6,663
93.563 Child Support Enforcement $4,910
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $3,666
93.658 Foster Care_title IV-E $204
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $42