EIN: 566000279
UEI: W5TCDKMLHE69
Audited by: Mauldin & Jenkins, PLLC
Cognizant agency: 21 [Department of the Treasury]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 2, 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 2, 2026 (58 days ago).
What is a management decision? →Employee’s time is tracked through the use of day sheets in which employees track their time by service code in 5-minute increments. Day sheets are used to complete weekly timesheets which are approved by supervisors. We noted one out of forty day sheets selected for Medicaid had more program minutes than what was reported on the employee’s approved time sheet. Additionally, we noted two out of forty day sheets selected for Foster Care – Title IV-E had more program minutes than what was reported on the employee’s approved time sheet. Context/Cause: As the day sheets included more program time than was included on the employee’s approved timesheet, the time spent on this program was understated during the 1571 monthly reimbursement request to the State. Effects: Inaccurate reporting of time coded to programs affects the total federal and state reimbursement for the program. Recommendation: We recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the day sheets. Auditee’s Response: We concur with the finding and are currently implementing controls to address the issues identified by the auditor.
Show full finding ▾Hide full finding ▴2025-002 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles Information on the Federal Program: Medical Assistance Program (Medicaid Cluster), Assistance Listing Number 93.778, Foster Care – Title IV-E, Assistance Listing Number 93.658, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Services Criteria: Per the NCDHHS policy manual, salaries, wages, and fringe benefits of Department of Social Service employees hired under the state merit system are allowable. Salaries shall be allocated to programs by time distribution methods and supported by payroll and attendance records for individuals. Condition: Employee’s time is tracked through the use of day sheets in which employees track their time by service code in 5-minute increments. Day sheets are used to complete weekly timesheets which are approved by supervisors. We noted one out of forty day sheets selected for Medicaid had more program minutes than what was reported on the employee’s approved time sheet. Additionally, we noted two out of forty day sheets selected for Foster Care – Title IV-E had more program minutes than what was reported on the employee’s approved time sheet. Context/Cause: As the day sheets included more program time than was included on the employee’s approved timesheet, the time spent on this program was understated during the 1571 monthly reimbursement request to the State. Effects: Inaccurate reporting of time coded to programs affects the total federal and state reimbursement for the program. Recommendation: We recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the day sheets. Auditee’s Response: We concur with the finding and are currently implementing controls to address the issues identified by the auditor.
2025-002 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles The auditors recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the day sheets. NCDHHS policy requires program salaries to be allocated and supported by payroll and attendance records for individuals. There is no disagreement with this audit finding. Annual day sheet training is now required for all staff that submit day sheets. Additionally, all new hires are required to complete day sheet training prior to submitting their first entry. A PowerBI dashboard has been created and released in June 2025 to pull data from both Workday (the County’s system of record) and our daysheet system, ISSI that provides supervisors the ability to show discrepancies between entries in real time. The County will also conduct random reviews monthly. Any discrepancies identified will be provided to staff leadership for support and correction. Additional reviews will be conducted for those staff with identified errors until released by leadership. Semi-annual reports will be provided to HHS Senior Leadership members to show trends and compliance with day sheet and timesheet entries. These reports will be created in December and June of each year. Person responsible for correction action: Leigh Anderson, HHS Business Administrator Completion date: The County has already implemented these changes.
FAC accepted this audit on January 28, 2025 — management decision was due July 28, 2025.
Employee’s time is tracked through the use of day sheets in which employees track their time by service code in 5-minute increments. Day sheets are used to complete weekly timesheets which are approved by supervisors. We noted one out of forty day sheets selected for TANF had more program minutes than what was reported on the employee’s approved time sheet. Context/Cause: As the day sheets included more program time than was included on the employee’s approved timesheet, the time spent on this program was understated during the 1571 monthly reimbursement request to the State. We noted the above condition in one out of forty day sheets selected for TANF. Effects: Inaccurate reporting of time coded to programs affects the total federal and state reimbursement for the program. Recommendation: We recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the day sheets. Auditee’s Response: We concur with the findings and are currently implementing controls to ensure the timesheets are appropriately reviewed.
Show full finding ▾Hide full finding ▴2024-002 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles Information on the Federal Program: Temporary Assistance for Needy Families Cluster (TANF), Assistance Listing Number 93.558, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Services Criteria: Per the NCDHHS policy manual, salaries, wages, and fringe benefits of Department of Social Service employees hired under the state merit system are allowable. Salaries shall be allocated to programs by time distribution methods and supported by payroll and attendance records for individuals. Condition: Employee’s time is tracked through the use of day sheets in which employees track their time by service code in 5-minute increments. Day sheets are used to complete weekly timesheets which are approved by supervisors. We noted one out of forty day sheets selected for TANF had more program minutes than what was reported on the employee’s approved time sheet. Context/Cause: As the day sheets included more program time than was included on the employee’s approved timesheet, the time spent on this program was understated during the 1571 monthly reimbursement request to the State. We noted the above condition in one out of forty day sheets selected for TANF. Effects: Inaccurate reporting of time coded to programs affects the total federal and state reimbursement for the program. Recommendation: We recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the day sheets. Auditee’s Response: We concur with the findings and are currently implementing controls to ensure the timesheets are appropriately reviewed.
2024-002 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles The auditors recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the day sheets. NCDHHS policy requires program salaries to be allocated and supported by payroll and attendance records for individuals. There is no disagreement with this audit finding.The County will develop and deliver day sheet training which will be required for all staff responsible for completing these reports. The County will also conduct random reviews monthly. Any discrepancies identified will be provided to staff leadership for support and correction. The County will implement additional reviews if errors are identified until corrections are made. New reporting will be created to track review findings and will be shared with the Quality and Performance Officer or their designee. Person responsible for correction action: Leigh Anderson, HHS Business Administrator Completion date: 1/31/2025 – Day sheet training 3/1/2025 – Begin review of random of day sheets and timesheets 4/25/2025 – Report tracking of review findings
The County was not abiding by the State policy and procedures outlined above. Reviews were not taking place at the frequency level based on number of cases. The County only reviewed 6% of the required cases during the 2024 fiscal year. Context/Cause: The County completed second party reviews for 83 out of 1,410 cases during fiscal year 2024. The County was not meeting the proper policy procedures of examining no less than 25% of cases. . Effect: Lack of appropriate level of reviews occurring during the year, there is a risk that the County could provide benefits to individuals that are not eligible to receive those benefits. Recommendation: It is recommended that the County abide by the State policies in terms of the frequency and amount of case reviews each month. We also recommend that policies and procedures are documented surrounding second party reviews and be reinforced to ensure that reviews are being completed and followed up as necessary. Auditee’s Response: We concur with the findings.
Show full finding ▾Hide full finding ▴2024-003 Material Weakness – Eligibility Second Party Reviews Information on the Federal Program: Temporary Assistance for Needy Families, Assistance Listing Number 93.558, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Service. Criteria: Per the DSS Administrative Letter for Economic and Family Service 07-2018, Work First Program Second Party Review Checklists must be completed at application and recertification for no less than 25% of the monthly ongoing Work First cases. The protocol must outline the persons responsible for completing the reviews and the process for follow-up as required. If second party reviews identify a trend in deficiencies; the County process for providing necessary training must also be outlined. Condition: The County was not abiding by the State policy and procedures outlined above. Reviews were not taking place at the frequency level based on number of cases. The County only reviewed 6% of the required cases during the 2024 fiscal year. Context/Cause: The County completed second party reviews for 83 out of 1,410 cases during fiscal year 2024. The County was not meeting the proper policy procedures of examining no less than 25% of cases. . Effect: Lack of appropriate level of reviews occurring during the year, there is a risk that the County could provide benefits to individuals that are not eligible to receive those benefits. Recommendation: It is recommended that the County abide by the State policies in terms of the frequency and amount of case reviews each month. We also recommend that policies and procedures are documented surrounding second party reviews and be reinforced to ensure that reviews are being completed and followed up as necessary. Auditee’s Response: We concur with the findings.
2024-003 Material Weakness – Eligibility Second Party Reviews The auditor recommends that the County abide by the State policies in terms of the frequency and amount of case reviews each month. They also recommend that policies and procedures are documented surrounding second party reviews and reinforced to ensure that reviews are completed and followed up on as necessary. There is no disagreement with this audit finding. The County’s Quality Assurance (QA) team will review 100% of all TANF re-certifications. Monthly, a report from NC FAST will be published to identify the audits needed to complete the required 25% expectation and assigned to members of the QA team. A contingency plan will be created so that enough staff will be able to backfill the QA team if members are temporarily re-assigned or are unable to complete audits. New reports will be created to confirm compliance by tracking audit completion rates and identify shortfalls immediately. Person responsible for correction action: Leigh Anderson, HHS Business Administrator Completion date: Immediate – Creation of new audit workflow 2/10/2025 – Establish audit contingency plan 2/28/2025 – Creation of monthly compliance reporting
FAC accepted this audit on January 30, 2024 — management decision was due July 30, 2024.
FAC accepted this audit on January 3, 2023 — management decision was due July 3, 2023.
The County did not properly document federal and state suspension and debarment status for one vendor prior to entering into a contract with the vendor. Questioned costs: None Context: The County did not document the review of suspension and debarment status for one of six subrecipients and vendors tested. The vendor was not suspended or debarred at the time of contract execution. Cause: The County did not follow their policies and procedures for documenting the suspension and debarment status for vendors upon contract execution. Effect: The County is not in compliance with Federal suspension and debarment requirements. Repeat Finding: No Recommendation: We recommend the County implement a process to formally document the suspension and debarment process for vendors. View of responsible officials: There is no disagreement with this finding.
Show full finding ▾Hide full finding ▴Reference Number: 2022-001 Federal Agency: US Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: 1505-0271 2021 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition: The County did not properly document federal and state suspension and debarment status for one vendor prior to entering into a contract with the vendor. Questioned costs: None Context: The County did not document the review of suspension and debarment status for one of six subrecipients and vendors tested. The vendor was not suspended or debarred at the time of contract execution. Cause: The County did not follow their policies and procedures for documenting the suspension and debarment status for vendors upon contract execution. Effect: The County is not in compliance with Federal suspension and debarment requirements. Repeat Finding: No Recommendation: We recommend the County implement a process to formally document the suspension and debarment process for vendors. View of responsible officials: There is no disagreement with this finding.
Corrective Action Plan For the Fiscal Year Ended June 30, 2022 Buncombe County respectfully submits the following corrective action plan for the year ended June 30, 202?. Audit period: July 1, 2021 through June 30, 2022 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding ? Federal Awards Programs Audit 2022-001 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) The auditors recommend that the County implement a process to formally document the suspension and debarment process for vendors. There is no disagreement with the audit finding. County staff has created a system for capturing and saving suspension and debarment verification. Person responsible for corrective action: Donald P. Warn, Finance Director Completion date: The County will implement this process immediately.
FAC accepted this audit on March 27, 2022 — management decision was due September 27, 2022.
FAC accepted this audit on February 16, 2021 — management decision was due August 16, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on May 23, 2019 — management decision was due November 23, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on December 14, 2017 — management decision was due June 14, 2018.
FAC accepted this audit on December 1, 2016 — management decision was due June 1, 2017.
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