EIN: 566000030
UEI: GSA_MIGRATION
Audited by: MARTIN STARNES & ASSOCIATES, CPAS, P.A.
Oversight agency: 16 [Department of Justice]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 21, 2021. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by July 21, 2021 (1875 days ago).
What is a management decision? →One casefile participant was not in the state at the time of receiving benefits.Context: Of the 3,787,417 benefit payments valued at $382,832,749, we examined 60 paymentrecords ($9,598 value) and determined that one (2%, valued at $37) of the participants, receivedbenefits after the casefile was terminated.Effect: Benefits not being properly terminated could cause the County to expend funds over theeligible amount.Cause: The caseworker did not review to ensure that benefits were properly terminated.Questioned Costs: In accordance with 2 CFR 200, auditors are required to report known questionedcosts when likely questioned costs are greater than $25,000. Even though the sample results onlyidentified $37 (federal share $37 and state share $0) in questioned costs, if tests were extended to theentire population, questioned costs could exceed $25,000.Recommendation: Caseworkers should review terminated cases to ensure that benefits are properlyterminated.Views of Responsible Officials and Planned Corrective Action: Management concurs with thisfinding. Please refer to the Corrective Action Plan.
Show full finding ▾Hide full finding ▴US Department of Health and Human ServicesPassed through the N.C. Dept. of Health and Human ServicesProgram Name: Medicaid ClusterCFDA # 93.778Grant Number: XIX-MAP19 / XIX-MAP20Non-Material Non-ComplianceMaterial Weakness, EligibilityFinding: 2020-001Criteria: In accordance with 42 CFR 435, benefits should be terminated timely to prevent paymenterrors. In accordance with 2 CFR 200, management should have an adequate system of internalcontrol procedures in place to ensure that benefits are properly discontinued after the case isterminated.Condition: One casefile participant was not in the state at the time of receiving benefits.Context: Of the 3,787,417 benefit payments valued at $382,832,749, we examined 60 paymentrecords ($9,598 value) and determined that one (2%, valued at $37) of the participants, receivedbenefits after the casefile was terminated.Effect: Benefits not being properly terminated could cause the County to expend funds over theeligible amount.Cause: The caseworker did not review to ensure that benefits were properly terminated.Questioned Costs: In accordance with 2 CFR 200, auditors are required to report known questionedcosts when likely questioned costs are greater than $25,000. Even though the sample results onlyidentified $37 (federal share $37 and state share $0) in questioned costs, if tests were extended to theentire population, questioned costs could exceed $25,000.Recommendation: Caseworkers should review terminated cases to ensure that benefits are properlyterminated.Views of Responsible Officials and Planned Corrective Action: Management concurs with thisfinding. Please refer to the Corrective Action Plan.
Name of Contact Person: Angela Karchmer, Social Services Division DirectorCorrective Action/Management?s Response: Once discovered during the audit, thecase was terminated and, therefore, corrected going forward. A review process has beenput in place to ensure cases are terminated timely. At case termination, case workers willconfirm that the correct ending date shows in the benefit history. Second party reviewswill be completed monthly along with refresher training and coaching of staff.Proposed Completion Date: Management will implement the above proceduresimmediately.
The County Department of Social Services failed to have a caseworker sign the DSS-5120 document in one participants casefile. Upon further review, applicant was eligible.Context: Of the 379 casefiles, we examined 40 and determined that one (2.5%) applicant receivedbenefits during the fiscal year without a signed DSS-5120 in the file.Effect: Casefile was missing completed DSS-5012 documents, which could allow benefits to beprovided to individuals who are not eligible.Cause: Caseworker failed to obtain or retain the completed eligibility documentation.Questioned Costs: None. The County was able to substantiate that the applicant was eligible toreceive benefits.Recommendation: Caseworkers should verify all documents are completed and retained in theapplicant?s casefile.Views of Responsible Officials and Planned Corrective Actions: Management concurs with thisfinding. Please refer to the Corrective Action Plan.
Show full finding ▾Hide full finding ▴US Department of Health and Human ServicesProgram Name: Adoption AssistanceCFDA # 93.659Grant Number: 1901NCADPT / 2001NCADPTFinding: 2020-002Significant Deficiency, EligibilityCriteria: In accordance with 45 CFR 96.48, documentation must be maintained to support eligibilitydeterminations.Condition: The County Department of Social Services failed to have a caseworker sign the DSS-5120 document in one participants casefile. Upon further review, applicant was eligible.Context: Of the 379 casefiles, we examined 40 and determined that one (2.5%) applicant receivedbenefits during the fiscal year without a signed DSS-5120 in the file.Effect: Casefile was missing completed DSS-5012 documents, which could allow benefits to beprovided to individuals who are not eligible.Cause: Caseworker failed to obtain or retain the completed eligibility documentation.Questioned Costs: None. The County was able to substantiate that the applicant was eligible toreceive benefits.Recommendation: Caseworkers should verify all documents are completed and retained in theapplicant?s casefile.Views of Responsible Officials and Planned Corrective Actions: Management concurs with thisfinding. Please refer to the Corrective Action Plan.
Name of Contact Person: Angela Karchmer, Social Services Division DirectorCorrective Action/Management?s Response: During the audit, it was discovered thatcontained in an adoption case for twin siblings, one of the DSS-5120 forms was notsigned by the case worker. Even though the adoptive parents had signed, the case workerfailed to sign on one of the siblings. The supervisor has created a checklist to be placed ineach file to ensure all forms are included and signed. A second party review has been putin place for supervisors to review all cases. In addition, the quality assurance staff will bedoing random selection reviews.Proposed Completion Date: Management will implement the above proceduresimmediately.
FAC accepted this audit on January 6, 2020 — management decision was due July 6, 2020.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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