FAC Explorer

Finding 972322 (2022-008)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2024-05-05
Audit: 305506
Organization: County of Columbus (NC)
Auditor: Mauldin & Jenkins LLC

AI Summary

  • Core Issue: There were discrepancies between the general ledger and the DSS-1571 reports, totaling $20,084.23 in questioned costs.
  • Impacted Requirements: Expenditures reported on the DSS-1571 must be adequately supported and properly classified.
  • Recommended Follow-Up: Implement a better record-keeping system and conduct thorough reviews to ensure costs are supported by source documents.

Finding Text

DSS Crosscutting, NC Department of Health and Human Services Criteria: Expenditures and costs reported on the Form 1571 should be adequately supported and properly classified. Condition: For the December 2021 Form 1571, we noted a difference between the general ledger detail and the Part I expenditures on the 1571 report of $8.86. For the February 2022 Form 1571, we noted a difference between the general ledger detail and the Part I expenditures on the 1571 report of $3,886.30 and Part II expenditures on the 1571 report of $16,189.07. Context/Cause: Improper retention of records and supporting schedules and improper review of the 1571 reconciliation. Effects: The costs reported on the Part I and Part II of the DSS-1571 reports were overstated. We noted the instances above in 2 of the 4 DSS-1571 reports reviewed. Amount of Questioned Costs: $20,084.23 Recommendation: We recommend that the County implement an effective record keeping system in which all files to support costs reported on the DSS-1571 reports are properly maintained. We also recommend a more thorough review of costs reported ties back to source documents and to ensure costs are adequately supported. Auditee’s Response: We concur with the findings.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 395878 2022-006
    Significant Deficiency Repeat
  • 395879 2022-007
    Material Weakness
  • 395880 2022-008
    Significant Deficiency
  • 972320 2022-006
    Significant Deficiency Repeat
  • 972321 2022-007
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $1.97M
14.871 Section 8 Housing Choice Vouchers $1.78M
93.558 Temporary Assistance for Needy Families $678,138
93.563 Child Support Enforcement $534,880
93.568 Low-Income Home Energy Assistance $481,701
21.027 Coronavirus State and Local Fiscal Recovery Funds $443,185
93.658 Foster Care_title IV-E $365,713
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $287,103
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $260,741
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $190,368
20.509 Formula Grants for Rural Areas and Tribal Transit Program $136,399
93.659 Adoption Assistance $122,670
90.404 2018 Hava Election Security Grants $101,917
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $95,562
93.110 Maternal and Child Health Federal Consolidated Programs $93,421
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $92,769
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $82,190
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $68,358
14.239 Home Investment Partnerships Program $64,537
97.042 Emergency Management Performance Grants $63,049
93.217 Family Planning_services $58,082
20.600 State and Community Highway Safety $56,174
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $53,608
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $47,912
93.994 Maternal and Child Health Services Block Grant to the States $42,559
93.053 Nutrition Services Incentive Program $38,794
93.069 Public Health Emergency Preparedness $37,141
93.991 Preventive Health and Health Services Block Grant $34,851
93.667 Social Services Block Grant $33,217
97.039 Hazard Mitigation Grant $26,951
93.767 Children's Health Insurance Program $22,735
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $22,313
10.923 Emergency Watershed Protection Program $20,894
93.268 Immunization Cooperative Agreements $19,012
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $18,516
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $11,400
93.052 National Family Caregiver Support, Title Iii, Part E $10,660
93.645 Stephanie Tubbs Jones Child Welfare Services Program $10,466
93.556 Promoting Safe and Stable Families $7,053
20.106 Airport Improvement Program $7,044
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $1,670
93.566 Refugee and Entrant Assistance_state Administered Programs $28