EIN: 566000237
UEI: DYB5XFVEN8H3
Audited by: Thompson, Price, Scott, Adams & Co.
Oversight agency: 10 [Department of Agriculture]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 6, 2026. 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 6, 2026 (58 days ago).
What is a management decision? →There were a total of 25 errors found during our testing procedures: - There were 3 errors where income or household size was incorrectly calculated or inaccurate information was entered into the case file. In two notable instances, a failure resulted in a recipient being deemed eligible for Medicaid benefits when they were not, due to income exceeding the eligibility threshold. - There was 1 error where resources were incorrectly calculated or were not properly documented in the case file. - There were 15 errors where required information needed for eligibility determinations were not requested or not requested timely at applications or redeterminations. - There were 4 errors where applicants/beneficiaries not reviewed timely and determined to be eligible for Medicaid when their SSI benefits were terminated. - There were 2 errors where a redetermination of eligibility was not performed in accordance with program requirements. Questioned Costs: Due to the nature of the populations provided from which the samples were chosen, we are unable to calculate questioned costs for the above mentioned potential eligibility and noncompliance errors. Identification of a repeat finding: This is a repeat finding from the immediate previous audit, 2024-002. Section III. Federal Award Findings 174Edgecombe County, North Carolina Schedule of Findings and Questioned Costs For the Year Ended June 30, 2025 Program Name: Medical Assistance Program (Medicaid) AL# 93.778 Section III. Federal Award Findings (continued) SIGNIFICANT DEFICIENCY/ NONCOMPLIANCE: Finding 2025-002 also apply to State requirements and State Awards. Views of responsible officials and planned corrective actions: The County agrees with the finding and is implementing actions to correct these issues, which are further discussed in the corrective action plan. Section IV. State Award Findings Recommendation: We recommend that management enhance internal controls by: (1) Providing comprehensive training to staff on the program's eligibility requirements and procedures outlined in the State's Medicaid manuals; (2) Ensuring that there is a formal internal review process and that it is adequately completed to identify and correct errors and monitor compliance; and (3) Communicating all program or policy changes clearly and timely across all departments who oversee eligibility determinations for federal funded programs. Context: We examined 60 cases from of a total of 588,500 Medicaid claims from the Medicaid beneficiary report provided by NC Department of Health and Human Services to re-determine eligibility. These findings are being reported with the financial statement audit as it relates to Medicaid administrative cost compliance audit. Identification of a repeat finding: This is a repeat finding from the immediate previous audit, 2024-003, 2024- 004, 2024-005, 2024-006 and 2024-007. Note in FY 2025 Medicaid findings were combined into a single finding. Effect: For those certifications/re-certifications there was a chance that information was not properly documented and reconciled to North Carolina Families Accessing Services through Technology (NC FAST) and a participant could have been approved for benefits for which they were not eligible. Cause: These control deficiencies and noncompliance increase the risk of improper Medicaid payments, potentially resulting in overpayments to ineligible beneficiaries or underpayments to those who qualify. 175
Show full finding ▾Hide full finding ▴Edgecombe County, North Carolina Schedule of Findings and Questioned Costs For the Year Ended June 30, 2025 Section II. Financial Statement Findings (continued) Recommendation: The County should obtain recommendations regarding revisions of the schedule of services charges and improvements in the operation of or services rendered by the system so that they may meet the required debt coverage amounts in the future. Views of responsible officials: The County agrees with this finding. Please refer to the corrective action plan for details. US Department of Health and Human Services Passed through the NC Dept. of Health and Human Services Program Name: Medical Assistance Program (Medicaid) AL #: 93.778 Finding: 2025-002 SIGNIFICANT DEFICIENCY / NONCOMPLIANCE ELIGIBILITY Criteria:Federal regulations under 42 CFR § 435.956 require states to verify eligibility factors using electronic data sources where available, and to obtain documentation for unverifiable information. Additionally, the state's Medicaid manual (Aged, Blind and Disabled manual, Family and Children Medicaid manual and the Integrated Policy manual) mandates that all eligibility determinations include cross-verification of applicant-provided data against reliable external sources to ensure accuracy and prevent improper payments. Condition: There were a total of 25 errors found during our testing procedures: - There were 3 errors where income or household size was incorrectly calculated or inaccurate information was entered into the case file. In two notable instances, a failure resulted in a recipient being deemed eligible for Medicaid benefits when they were not, due to income exceeding the eligibility threshold. - There was 1 error where resources were incorrectly calculated or were not properly documented in the case file. - There were 15 errors where required information needed for eligibility determinations were not requested or not requested timely at applications or redeterminations. - There were 4 errors where applicants/beneficiaries not reviewed timely and determined to be eligible for Medicaid when their SSI benefits were terminated. - There were 2 errors where a redetermination of eligibility was not performed in accordance with program requirements. Questioned Costs: Due to the nature of the populations provided from which the samples were chosen, we are unable to calculate questioned costs for the above mentioned potential eligibility and noncompliance errors. Identification of a repeat finding: This is a repeat finding from the immediate previous audit, 2024-002. Section III. Federal Award Findings 174Edgecombe County, North Carolina Schedule of Findings and Questioned Costs For the Year Ended June 30, 2025 Program Name: Medical Assistance Program (Medicaid) AL# 93.778 Section III. Federal Award Findings (continued) SIGNIFICANT DEFICIENCY/ NONCOMPLIANCE: Finding 2025-002 also apply to State requirements and State Awards. Views of responsible officials and planned corrective actions: The County agrees with the finding and is implementing actions to correct these issues, which are further discussed in the corrective action plan. Section IV. State Award Findings Recommendation: We recommend that management enhance internal controls by: (1) Providing comprehensive training to staff on the program's eligibility requirements and procedures outlined in the State's Medicaid manuals; (2) Ensuring that there is a formal internal review process and that it is adequately completed to identify and correct errors and monitor compliance; and (3) Communicating all program or policy changes clearly and timely across all departments who oversee eligibility determinations for federal funded programs. Context: We examined 60 cases from of a total of 588,500 Medicaid claims from the Medicaid beneficiary report provided by NC Department of Health and Human Services to re-determine eligibility. These findings are being reported with the financial statement audit as it relates to Medicaid administrative cost compliance audit. Identification of a repeat finding: This is a repeat finding from the immediate previous audit, 2024-003, 2024- 004, 2024-005, 2024-006 and 2024-007. Note in FY 2025 Medicaid findings were combined into a single finding. Effect: For those certifications/re-certifications there was a chance that information was not properly documented and reconciled to North Carolina Families Accessing Services through Technology (NC FAST) and a participant could have been approved for benefits for which they were not eligible. Cause: These control deficiencies and noncompliance increase the risk of improper Medicaid payments, potentially resulting in overpayments to ineligible beneficiaries or underpayments to those who qualify. 175
Finding: 2025-001 Bond Covenant Compliance Finding: 2025-002 Edgecombe County, NC For the Year Ended June 30, 2025 Corrective Action Plan Section III - Federal Award Findings and Question Costs Name of contact person: Angel Joyner, Brandy Dawes, Tina Radford, and Virginia Ewuell - Medicaid Supervisors; Denise McKnight - Social Services Program Administrator Corrective Action: All Medicaid Supervisors will meet to review the findings from this audit. A PowerPoint training will be developed and delivered to staff based on these findings. During this training, supervisors will be retrained on the use of application checklist for their programs and will review the checklist to identify and add any information workers may be missing when completing their casework. The application checklist will be updated to include the dates when actions are taken to prevent workers from simply checking items off. This will require case workers to complete a second verification of each action so the date can be accurately entered. Supervisors will also receive training on pulling reports to ensure SSI terminations are reviewed and ex-parte reviews are completed timely. After the refresher training for Medicaid Supervisors, a mandatory group training will be provided for Medicaid workers on Income calculations, including pulling and viewing electronic verification sources, household composition, requests for Informaiton, SSI terminations, and Documentation. Workers will also be trained on the proper use and importance of the application checklist. Supervisors will be responsible for completing weekly random audits focusing on accuracy and timeliness. A 30-day performance improvement plan will be implemented for workers who identify through these audits as having repeated errors. Proposed Completion Date: June 30, 2026. Section II. Financial Statement Findings Name of contact person: Linda Barfield, Chief Financial Officer Corrective Action: The County acknowledges that Water District No. 4 did not meet the 100% debt service coverage requirement for general obligation and installment financing for the fiscal year ended June 30, 2025. While the District exceeded the required revenue bond coverage, the district-level net revenues were not sufficient to meet the combined debt service requirement. The County operates its water and sewer system as a single integrated utility system and does not maintain district-level rate structures. Revenues are generated and managed on a system-wide basis for financial stability and operational efficiency; however, USDA bond covenants require compliance to be measured by individual district. Although full compliance has not yet been achieved, the coverage ratio for District No. 4 continues to improve, increasing from 49% in FY 2023 to 61% in FY 2024 and to 65% in FY 2025. Management will continue to address this issue through ongoing financial monitoring and long-term system planning to achieve full covenant compliance. Edgecombe County County Administration Building 201 St. Andrew St., PO Box 10 Tarboro, NC 27886 252-641-7834 · Fax 252-641-0456 www.edgecombecountync.gov 176For the Year Ended June 30, 2025 Corrective Action Plan Edgecombe County County Administration Building 201 St. Andrew St., PO Box 10 Tarboro, NC 27886 252-641-7834 · Fax 252-641-0456 www.edgecombecountync.gov Section IV - State Award Findings and Question Costs Edgecombe County, NC Proposed Completion Date: Training and implementation of additional reviews and procedures will be implemented by January 15, 2025. Corrective actions for finding 2025-002 also apply to the State Award findings. Section III - Federal Award Findings and Question Costs (continued) 177
2024-003
FAC accepted this audit on March 6, 2026 — management decision was due September 6, 2026.
There were a total of 25 errors found during our testing procedures: - There were 3 errors where income or household size was incorrectly calculated or inaccurate information was entered into the case file. In two notable instances, a failure resulted in a recipient being deemed eligible for Medicaid benefits when they were not, due to income exceeding the eligibility threshold. - There was 1 error where resources were incorrectly calculated or were not properly documented in the case file. - There were 15 errors where required information needed for eligibility determinations were not requested or not requested timely at applications or redeterminations. - There were 4 errors where applicants/beneficiaries not reviewed timely and determined to be eligible for Medicaid when their SSI benefits were terminated. - There were 2 errors where a redetermination of eligibility was not performed in accordance with program requirements. Questioned Costs: Due to the nature of the populations provided from which the samples were chosen, we are unable to calculate questioned costs for the above mentioned potential eligibility and noncompliance errors. Identification of a repeat finding: This is a repeat finding from the immediate previous audit, 2024-002. Section III. Federal Award Findings 174Edgecombe County, North Carolina Schedule of Findings and Questioned Costs For the Year Ended June 30, 2025 Program Name: Medical Assistance Program (Medicaid) AL# 93.778 Section III. Federal Award Findings (continued) SIGNIFICANT DEFICIENCY/ NONCOMPLIANCE: Finding 2025-002 also apply to State requirements and State Awards. Views of responsible officials and planned corrective actions: The County agrees with the finding and is implementing actions to correct these issues, which are further discussed in the corrective action plan. Section IV. State Award Findings Recommendation: We recommend that management enhance internal controls by: (1) Providing comprehensive training to staff on the program's eligibility requirements and procedures outlined in the State's Medicaid manuals; (2) Ensuring that there is a formal internal review process and that it is adequately completed to identify and correct errors and monitor compliance; and (3) Communicating all program or policy changes clearly and timely across all departments who oversee eligibility determinations for federal funded programs. Context: We examined 60 cases from of a total of 588,500 Medicaid claims from the Medicaid beneficiary report provided by NC Department of Health and Human Services to re-determine eligibility. These findings are being reported with the financial statement audit as it relates to Medicaid administrative cost compliance audit. Identification of a repeat finding: This is a repeat finding from the immediate previous audit, 2024-003, 2024- 004, 2024-005, 2024-006 and 2024-007. Note in FY 2025 Medicaid findings were combined into a single finding. Effect: For those certifications/re-certifications there was a chance that information was not properly documented and reconciled to North Carolina Families Accessing Services through Technology (NC FAST) and a participant could have been approved for benefits for which they were not eligible. Cause: These control deficiencies and noncompliance increase the risk of improper Medicaid payments, potentially resulting in overpayments to ineligible beneficiaries or underpayments to those who qualify. 175
Show full finding ▾Hide full finding ▴Edgecombe County, North Carolina Schedule of Findings and Questioned Costs For the Year Ended June 30, 2025 Section II. Financial Statement Findings (continued) Recommendation: The County should obtain recommendations regarding revisions of the schedule of services charges and improvements in the operation of or services rendered by the system so that they may meet the required debt coverage amounts in the future. Views of responsible officials: The County agrees with this finding. Please refer to the corrective action plan for details. US Department of Health and Human Services Passed through the NC Dept. of Health and Human Services Program Name: Medical Assistance Program (Medicaid) AL #: 93.778 Finding: 2025-002 SIGNIFICANT DEFICIENCY / NONCOMPLIANCE ELIGIBILITY Criteria:Federal regulations under 42 CFR § 435.956 require states to verify eligibility factors using electronic data sources where available, and to obtain documentation for unverifiable information. Additionally, the state's Medicaid manual (Aged, Blind and Disabled manual, Family and Children Medicaid manual and the Integrated Policy manual) mandates that all eligibility determinations include cross-verification of applicant-provided data against reliable external sources to ensure accuracy and prevent improper payments. Condition: There were a total of 25 errors found during our testing procedures: - There were 3 errors where income or household size was incorrectly calculated or inaccurate information was entered into the case file. In two notable instances, a failure resulted in a recipient being deemed eligible for Medicaid benefits when they were not, due to income exceeding the eligibility threshold. - There was 1 error where resources were incorrectly calculated or were not properly documented in the case file. - There were 15 errors where required information needed for eligibility determinations were not requested or not requested timely at applications or redeterminations. - There were 4 errors where applicants/beneficiaries not reviewed timely and determined to be eligible for Medicaid when their SSI benefits were terminated. - There were 2 errors where a redetermination of eligibility was not performed in accordance with program requirements. Questioned Costs: Due to the nature of the populations provided from which the samples were chosen, we are unable to calculate questioned costs for the above mentioned potential eligibility and noncompliance errors. Identification of a repeat finding: This is a repeat finding from the immediate previous audit, 2024-002. Section III. Federal Award Findings 174Edgecombe County, North Carolina Schedule of Findings and Questioned Costs For the Year Ended June 30, 2025 Program Name: Medical Assistance Program (Medicaid) AL# 93.778 Section III. Federal Award Findings (continued) SIGNIFICANT DEFICIENCY/ NONCOMPLIANCE: Finding 2025-002 also apply to State requirements and State Awards. Views of responsible officials and planned corrective actions: The County agrees with the finding and is implementing actions to correct these issues, which are further discussed in the corrective action plan. Section IV. State Award Findings Recommendation: We recommend that management enhance internal controls by: (1) Providing comprehensive training to staff on the program's eligibility requirements and procedures outlined in the State's Medicaid manuals; (2) Ensuring that there is a formal internal review process and that it is adequately completed to identify and correct errors and monitor compliance; and (3) Communicating all program or policy changes clearly and timely across all departments who oversee eligibility determinations for federal funded programs. Context: We examined 60 cases from of a total of 588,500 Medicaid claims from the Medicaid beneficiary report provided by NC Department of Health and Human Services to re-determine eligibility. These findings are being reported with the financial statement audit as it relates to Medicaid administrative cost compliance audit. Identification of a repeat finding: This is a repeat finding from the immediate previous audit, 2024-003, 2024- 004, 2024-005, 2024-006 and 2024-007. Note in FY 2025 Medicaid findings were combined into a single finding. Effect: For those certifications/re-certifications there was a chance that information was not properly documented and reconciled to North Carolina Families Accessing Services through Technology (NC FAST) and a participant could have been approved for benefits for which they were not eligible. Cause: These control deficiencies and noncompliance increase the risk of improper Medicaid payments, potentially resulting in overpayments to ineligible beneficiaries or underpayments to those who qualify. 175
Finding: 2025-001 Bond Covenant Compliance Finding: 2025-002 Edgecombe County, NC For the Year Ended June 30, 2025 Corrective Action Plan Section III - Federal Award Findings and Question Costs Name of contact person: Angel Joyner, Brandy Dawes, Tina Radford, and Virginia Ewuell - Medicaid Supervisors; Denise McKnight - Social Services Program Administrator Corrective Action: All Medicaid Supervisors will meet to review the findings from this audit. A PowerPoint training will be developed and delivered to staff based on these findings. During this training, supervisors will be retrained on the use of application checklist for their programs and will review the checklist to identify and add any information workers may be missing when completing their casework. The application checklist will be updated to include the dates when actions are taken to prevent workers from simply checking items off. This will require case workers to complete a second verification of each action so the date can be accurately entered. Supervisors will also receive training on pulling reports to ensure SSI terminations are reviewed and ex-parte reviews are completed timely. After the refresher training for Medicaid Supervisors, a mandatory group training will be provided for Medicaid workers on Income calculations, including pulling and viewing electronic verification sources, household composition, requests for Informaiton, SSI terminations, and Documentation. Workers will also be trained on the proper use and importance of the application checklist. Supervisors will be responsible for completing weekly random audits focusing on accuracy and timeliness. A 30-day performance improvement plan will be implemented for workers who identify through these audits as having repeated errors. Proposed Completion Date: June 30, 2026. Section II. Financial Statement Findings Name of contact person: Linda Barfield, Chief Financial Officer Corrective Action: The County acknowledges that Water District No. 4 did not meet the 100% debt service coverage requirement for general obligation and installment financing for the fiscal year ended June 30, 2025. While the District exceeded the required revenue bond coverage, the district-level net revenues were not sufficient to meet the combined debt service requirement. The County operates its water and sewer system as a single integrated utility system and does not maintain district-level rate structures. Revenues are generated and managed on a system-wide basis for financial stability and operational efficiency; however, USDA bond covenants require compliance to be measured by individual district. Although full compliance has not yet been achieved, the coverage ratio for District No. 4 continues to improve, increasing from 49% in FY 2023 to 61% in FY 2024 and to 65% in FY 2025. Management will continue to address this issue through ongoing financial monitoring and long-term system planning to achieve full covenant compliance. Edgecombe County County Administration Building 201 St. Andrew St., PO Box 10 Tarboro, NC 27886 252-641-7834 · Fax 252-641-0456 www.edgecombecountync.gov 176For the Year Ended June 30, 2025 Corrective Action Plan Edgecombe County County Administration Building 201 St. Andrew St., PO Box 10 Tarboro, NC 27886 252-641-7834 · Fax 252-641-0456 www.edgecombecountync.gov Section IV - State Award Findings and Question Costs Edgecombe County, NC Proposed Completion Date: Training and implementation of additional reviews and procedures will be implemented by January 15, 2025. Corrective actions for finding 2025-002 also apply to the State Award findings. Section III - Federal Award Findings and Question Costs (continued) 177
2024-003
FAC accepted this audit on December 12, 2024 — management decision was due June 12, 2025.
FAC accepted this audit on January 17, 2024 — management decision was due July 17, 2024.
FAC accepted this audit on February 22, 2023 — management decision was due August 22, 2023.
FAC accepted this audit on December 15, 2021 — management decision was due June 15, 2022.
FAC accepted this audit on December 14, 2020 — management decision was due June 14, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 20, 2018 — management decision was due June 20, 2019.
FAC accepted this audit on December 21, 2017 — management decision was due June 21, 2018.
FAC accepted this audit on January 29, 2017 — management decision was due July 29, 2017.
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