EIN: 566000291
UEI: VAUSC2ZZKJ78
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 14, 2023. 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 September 14, 2023 (1074 days ago).
What is a management decision? →The County did not retain evidence of the initial review and approval or the secondary review and approval for each participant. Effect: Without additional documentation retained, the County cannot demonstrate to a third party reviewer it has appropriate controls in place to ensure applications are properly reviewed and approved prior to the payment of the benefit. Cause: The system used to maintain documentation of the program does not provide evidence of the secondary review prior to payment of the benefit. Recommendation: The County should either modify the system used to review and approve to include evidence of the review and approval process or create manual procedures that document the review and approval process. Views of responsible officials and planned corrective actions: The County agrees with this finding.
Show full finding ▾Hide full finding ▴U.S. Department of Treasury Pass-through Entity: N.C. Pandemic Recovery Office Program Name: Emergency Rental Assistance Program Federal Assistance Listing Number 21.023 Eligibility Material Weakness Finding 2022-001 Criteria: Section 200.303 of the Uniform Grant Guidance states that, a non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with Federal statutes, regulations, and the terms and conditions of the federal award. Condition: The County did not retain evidence of the initial review and approval or the secondary review and approval for each participant. Effect: Without additional documentation retained, the County cannot demonstrate to a third party reviewer it has appropriate controls in place to ensure applications are properly reviewed and approved prior to the payment of the benefit. Cause: The system used to maintain documentation of the program does not provide evidence of the secondary review prior to payment of the benefit. Recommendation: The County should either modify the system used to review and approve to include evidence of the review and approval process or create manual procedures that document the review and approval process. Views of responsible officials and planned corrective actions: The County agrees with this finding.
Finding 2022-001 Name of Contact Person: Vivian Tookes, DSS Division Director for Economic Services and DSS Director when appointed. Corrective Action: After approval of the disbursement, a 2nd party QA check will be completed and documented in the file by a lead or supervisor. This review will satisfy the requirement in the control documents that every case will have a 2nd party review prior to monies being distributed. Proposed Completion Date: February 28, 2023
We noted one instance in which the supporting documentation of the payment for rent in arrears did not properly support the amount of payment made. Effect: The County could potentially provide more funding to a participant then permitted. Context: We examined 60 participants? case files to review the calculation of the program benefits, noting one instance where the participant was potentially overpaid benefits based on the supporting documentation provided. Questioned Costs: We noted a total of $2,800 in questioned costs related to the overpayment noted above. All claims tested totaled $350,045, with the projected questioned costs estimated to be $62,200, a calculated 0.8% error rate. Cause: The supporting documentation used for payment of rent in arrears included consideration of a reimbursement of funds already paid to the landlord by the tenant. Recommendation: The County should review its processes to ensure payments are properly calculated within each case file. Views of responsible officials and planned corrective actions: The County agrees with this finding.
Show full finding ▾Hide full finding ▴U.S. Department of Treasury Pass-through Entity: N.C. Pandemic Recovery Office Program Name: Emergency Rental Assistance Federal Assistance Listing Number 21.023 Eligibility Nonmaterial Noncompliance Finding 2022-002 Criteria: In accordance with the requirements of the Emergency Rental Assistance Program (ERAP), funds can be used for prospective rent and rent arrears. Grantees must obtain, if available, a current lease, signed by the applicant and the landlord or sublessor, that identifies the unit where the applicant resides and establishes the rental payment amount. If a household does not have a signed lease, documentation of residence may include evidence of paying utilities for the residential unit, an attestation by a landlord who can be identified as the verified owner or management agent of the unit, or other reasonable documentation as determined by the grantee. In the absence of a signed lease, evidence of the amount of a rental payment may include bank statements, check stubs, or other documentation that reasonably establishes a pattern of paying rent, a written attestation by a landlord who can be verified as the legitimate owner or management agent of the unit, or other reasonable documentation as defined by the grantee in its policies and procedures. Condition: We noted one instance in which the supporting documentation of the payment for rent in arrears did not properly support the amount of payment made. Effect: The County could potentially provide more funding to a participant then permitted. Context: We examined 60 participants? case files to review the calculation of the program benefits, noting one instance where the participant was potentially overpaid benefits based on the supporting documentation provided. Questioned Costs: We noted a total of $2,800 in questioned costs related to the overpayment noted above. All claims tested totaled $350,045, with the projected questioned costs estimated to be $62,200, a calculated 0.8% error rate. Cause: The supporting documentation used for payment of rent in arrears included consideration of a reimbursement of funds already paid to the landlord by the tenant. Recommendation: The County should review its processes to ensure payments are properly calculated within each case file. Views of responsible officials and planned corrective actions: The County agrees with this finding.
Finding 2022-002 Name of contact person: Vivian Tookes, DSS Division Director for Economic Services and DSS Director when appointed. Corrective Action: All cases will utilize guidance provided by Treasury to determine eligibility and will clearly document and store all copies of evidence to support the elig1ibility determination to issue payments. This will also be clearly documented as to the evidence gathered in the case file for each determination. Proposed Completion Date: February 28, 2023.
FAC accepted this audit on December 16, 2021 — management decision was due June 16, 2022.
We noted that in two instances, the case record did not contain the verification of register of deeds information. Context: We sampled 93 participants from a total population of 9,079,702 payments made to participants. We noted the above conditions in 2 of the 93 case files inspected. Effect: Case files not containing all required documentation result in a risk that the County could provide services to individuals not eligible to receive such services or that such services could be denied to eligible individuals. Subsequent to being notified that required documentation had not been retained in case files, the County was able obtain documentation to substantiate that the applicants tested were eligible to receive benefits. Cause: The County did not retain required documentation in case files at the time eligibility was determined. Recommendation: We recommend that the County train and monitor employees on the eligibility determination process. We also recommend the County review and amend current policy and procedures in place to ensure that all eligibility determination documentation is completed and retained by the County.
Show full finding ▾Hide full finding ▴Finding 2021-01, Significant Deficiency over Eligibility Information on the federal program: Medicaid Cluster (Medicaid), CFDA 93.778, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services, Division of Medical Assistance. Criteria or specific requirement: Per the North Carolina Medicaid Assistance Program (Medicaid; Title XIX) Compliance Supplement and the DSS manuals (Aged, Blind and Disabled manual, Family and Children Medicaid manual and the Integrated Policy manual), case files for individuals or families receiving assistance are required to retain documentation to evidence appropriate eligibility determination, including: ? Verification of register of deed information Condition: We noted that in two instances, the case record did not contain the verification of register of deeds information. Context: We sampled 93 participants from a total population of 9,079,702 payments made to participants. We noted the above conditions in 2 of the 93 case files inspected. Effect: Case files not containing all required documentation result in a risk that the County could provide services to individuals not eligible to receive such services or that such services could be denied to eligible individuals. Subsequent to being notified that required documentation had not been retained in case files, the County was able obtain documentation to substantiate that the applicants tested were eligible to receive benefits. Cause: The County did not retain required documentation in case files at the time eligibility was determined. Recommendation: We recommend that the County train and monitor employees on the eligibility determination process. We also recommend the County review and amend current policy and procedures in place to ensure that all eligibility determination documentation is completed and retained by the County.
Finding 2021-01, Significant Deficiency over Eligibility Information on the federal program: Medicaid Cluster (Medicaid), CFDA 93.778, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services, Division of Medical Assistance. Criteria or specific requirement: Per the North Carolina Medicaid Assistance Program (Medicaid; Title XIX) Compliance Supplement and the DSS manuals (Aged, Blind and Disabled manual, Family and Children Medicaid manual and the Integrated Policy manual), case files for individuals or families receiving assistance are required to retain documentation to evidence appropriate eligibility determination, including: ? Verification of register of deed information Condition: We noted that in two instances, the case record did not contain the verification of register of deeds information. Context: We sampled 93 participants from a total population of 9,079,702 payments made to participants. We noted the above conditions in 2 of the 93 case files inspected. Effect: Case files not containing all required documentation result in a risk that the County could provide services to individuals not eligible to receive such services or that such services could be denied to eligible individuals. Subsequent to being notified that required documentation had not been retained in case files, the County was able obtain documentation to substantiate that the applicants tested were eligible to receive benefits. Cause: The County did not retain required documentation in case files at the time eligibility was determined. Recommendation: We recommend that the County train and monitor employees on the eligibility determination process. We also recommend the County review and amend current policy and procedures in place to ensure that all eligibility determination documentation is completed and retained by the County. Corrective Action Plan: The Adult Medicaid (AD MA) Department supervisors have been briefed on the Single Audit Finding. They have stepped up their review of property checks utilizing the 2nd Party Review DHB-7078 to facilitate monitoring of the staff?s completion of appropriate property checks. In addition, to ensure all eligibility determination documentation for property checks are completed by all AD MA Department staff, we are adding specific guidance for completing and documenting the Register of Deed checks to our program training. A new Private Living Arrangement Training Cycle is due to start during the month of December 2021. We will provide a copy of the training schedule as soon as it is finalized. Training Materials and Sign-In Logs will be provided once training is completed. Proposed Completion Date: December 2021 Name of Contact Person: Angela L Wall, IM Supv III (angelawall@ccdssnc.com; 910-677-2356), and/or Mary B. Farmer, IM Supv II (maryfarmer@ccdssnc.com, 910-677-2642).
Finding 2021-02, Significant Deficiency over Eligibility Information on the federal program: Low Income Home Energy Assistance (LIHEAP), CFDA 93.568, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services, Division of Medical Assistance. Criteria or specific requirement: Per the North Carolina Low-Income Home Energy Assistance Compliance Supplement and Energy Programs Manual published by the Division of Social Services, all case information used to determine eligibility, ineligibility and the benefit level should be clearly documented on the electronic application. This includes an accurate record of the household's income and energy (fuel) type. Conditions: We noted in one instance, the wage verification does not agree to what was entered in NCFAST. In one instance, the income verification was not located in the case file. Context: We sampled 40 case files of a population of 11,410 cases. We noted the above condition in 2 of the 40 inspected files. Effect: Ineligible individuals could receive benefits due to insufficient verification of information by a caseworker. Subsequent to being notified that income verification documentation had not been retained in case files, the County was able to obtain documentation to substantiate that the applications tested were eligible to receive benefits. Cause: Internal controls are not in place to ensure the proper documentation and verification is completed and a DSS caseworker reviews the documentation. Recommendation: We recommend that the County continue to train and monitor employees on the eligibility application process to ensure eligibility procedures are completed appropriately and are reviewed by the DSS caseworker and retained by the County.
Show full finding ▾Hide full finding ▴Finding 2021-02, Significant Deficiency over Eligibility Information on the federal program: Low Income Home Energy Assistance (LIHEAP), CFDA 93.568, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services, Division of Medical Assistance. Criteria or specific requirement: Per the North Carolina Low-Income Home Energy Assistance Compliance Supplement and Energy Programs Manual published by the Division of Social Services, all case information used to determine eligibility, ineligibility and the benefit level should be clearly documented on the electronic application. This includes an accurate record of the household's income and energy (fuel) type. Conditions: We noted in one instance, the wage verification does not agree to what was entered in NCFAST. In one instance, the income verification was not located in the case file. Context: We sampled 40 case files of a population of 11,410 cases. We noted the above condition in 2 of the 40 inspected files. Effect: Ineligible individuals could receive benefits due to insufficient verification of information by a caseworker. Subsequent to being notified that income verification documentation had not been retained in case files, the County was able to obtain documentation to substantiate that the applications tested were eligible to receive benefits. Cause: Internal controls are not in place to ensure the proper documentation and verification is completed and a DSS caseworker reviews the documentation. Recommendation: We recommend that the County continue to train and monitor employees on the eligibility application process to ensure eligibility procedures are completed appropriately and are reviewed by the DSS caseworker and retained by the County.
Finding 2021-02, Significant Deficiency over Eligibility Information on the federal program: Low Income Home Energy Assistance (LIHEAP), CFDA 93.568, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services, Division of Medical Assistance. Criteria or specific requirement: Per the North Carolina Low-Income Home Energy Assistance Compliance Supplement and Energy Programs Manual published by the Division of Social Services, all case information used to determine eligibility, ineligibility and the benefit level should be clearly documented on the electronic application. This includes an accurate record of the household's income and energy (fuel) type. Conditions: We noted in one instance, the wage verification does not agree to what was entered in NCFAST. In one instance, the income verification was not located in the case file. Context: We sampled 40 case files of a population of 11,410 cases. We noted the above condition in 2 of the 40 inspected files. Effect: Ineligible individuals could receive benefits due to insufficient verification of information by a caseworker. Subsequent to being notified that income verification documentation had not been retained in case files, the County was able to obtain documentation to substantiate that the applications tested were eligible to receive benefits. Cause: Internal controls are not in place to ensure the proper documentation and verification is completed and a DSS caseworker reviews the documentation. Recommendation: We recommend that the County continue to train and monitor employees on the eligibility application process to ensure eligibility procedures are completed appropriately and are reviewed by the DSS caseworker and retained by the County. Corrective Action Plan: Training on the eligibility application process to ensure eligibility procedures are completed, and information is retained in the case file will be provided during the unit meeting in November 2021. Proposed Completion Date: November 2021 Name of Contact Person: Karen McKiver, IMC Supervisor II (karenmckiver@ccdssnc.com; 910-677-2367) and/ Sherry Kenney, IM Program Manager (sherrykenney@ccdssnc.com; 910-677-2510)
We noted in 33 instances, the Income Maintenance Caseworker signed to verify AFDC later than the Supervisor signed off to review. Context: We sampled 60 case files of a total of 6,667 cases. We noted the above condition in 33 of the 60 inspected files. Effect: Supervisors reviewing and signing off the eligibility determination prior to the Income Maintenance Caseworker results in a risk that the eligibility was determined based on incomplete AFDC need verification, that the County could provide services to individuals not eligible to receive such services or that such services could be denied to eligible individuals. Based on the cases tested there were no instances of benefits received by ineligible parties. Cause: Proper internal controls are not in place to ensure the AFDC need verification is completed before the Supervisor verifies eligibility. Recommendation: We recommend that the County train and monitor employees on the eligibility determination process. We also recommend the County review and amend current policy and procedures in place to ensure that all eligibility determination documentation is completed on time.
Show full finding ▾Hide full finding ▴Finding 2021-03, Significant Deficiency over Eligibility Information on the federal program: Foster Care and Adoption Cluster, CFDA 93.556 and 93.658, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services, Division of Social Services. Criteria or specific requirement: Per Form 5120 - Determination of Foster care Assistance Benefits and/or Medical Assistance Only, supervisor should sign and verify eligibility only after Income Maintenance Caseworker has verified AFDC need in Part V. Condition: We noted in 33 instances, the Income Maintenance Caseworker signed to verify AFDC later than the Supervisor signed off to review. Context: We sampled 60 case files of a total of 6,667 cases. We noted the above condition in 33 of the 60 inspected files. Effect: Supervisors reviewing and signing off the eligibility determination prior to the Income Maintenance Caseworker results in a risk that the eligibility was determined based on incomplete AFDC need verification, that the County could provide services to individuals not eligible to receive such services or that such services could be denied to eligible individuals. Based on the cases tested there were no instances of benefits received by ineligible parties. Cause: Proper internal controls are not in place to ensure the AFDC need verification is completed before the Supervisor verifies eligibility. Recommendation: We recommend that the County train and monitor employees on the eligibility determination process. We also recommend the County review and amend current policy and procedures in place to ensure that all eligibility determination documentation is completed on time.
Finding 2021-03, Significant Deficiency over Eligibility Information on the federal program: Foster Care and Adoption Cluster, CFDA 93.556 and 93.658, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services, Division of Social Services. Criteria or specific requirement: Per Form 5120 - Determination of Foster care Assistance Benefits and/or Medical Assistance Only, supervisor should sign and verify eligibility only after Income Maintenance Caseworker has verified AFDC need in Part V. Condition: We noted in 33 instances, the Income Maintenance Caseworker signed to verify AFDC later than the Supervisor signed off to review. Context: We sampled 60 case files of a total of 6,667 cases. We noted the above condition in 33 of the 60 inspected files. Effect: Supervisors reviewing and signing off the eligibility determination prior to the Income Maintenance Caseworker results in a risk that the eligibility was determined based on incomplete AFDC need verification, that the County could provide services to individuals not eligible to receive such services or that such services could be denied to eligible individuals. Based on the cases tested there were no instances of benefits received by ineligible parties. Cause: Proper internal controls are not in place to ensure the AFDC need verification is completed before the Supervisor verifies eligibility. Recommendation: We recommend that the County train and monitor employees on the eligibility determination process. We also recommend the County review and amend current policy and procedures in place to ensure that all eligibility determination documentation is completed on time. Corrective Action Plan: To comply with the proper signature/date order on the 5120 regarding determination of AFDC need and Foster Care Assistance Benefits, the income maintenance case workers, social workers, and supervisors will refer to, and be trained on, the instructions of the 5120. Income maintenance case workers, social workers, and supervisors will have completed their review/training of the instructions by January 14, 2022 and will sign a document indicating such. Moving forward and to sustain compliance, the Performance Management Quality Assurance team will monitor for compliance. The Performance Management Quality Assurance Team currently conducts a continuous ongoing review of FC Medicaid Eligibility determination. All applications received two months prior to the review month will be reviewed. Ongoing reviews will be conducted utilizing the PQA80 Report to identify FC Redeterminations that were due two months prior to the review month. A review of five percent of the identified Redeterminations will be completed, half of which will be funded with IV-E funding. Compliance with the proper signature/date order on the 5120 regarding determination of AFDC need and Foster Care Assistance Benefits will be added to the current review process as an additional monitored attribute. Monthly monitoring results will be shared with the Children?s Services Assistant Director, Section Chief, Program Managers, Performance Management Program Manager and Human Services Planner Evaluators. The Children?s Services Program Managers will discuss the results in periodic unit meetings and train accordingly. The meeting agendas, detailing the subject mentioned above, will be signed by all attendees, and submitted to the Performance Management Unit?s Human Services Planner Evaluators. The monthly IV-E Internal QA monitoring results and signed unit meeting agendas will be made available to the Division of Social Services upon request. The agency believes the combination of monthly monitoring and periodic discussion to reinforce the importance of following proper procedure will assist in alleviating this issue in the future. Proposed Training Completion Date: January 2022 Proposed Monitoring Completion Date: June 2022 Proposed Completion Date: June 2022 Contact Person: Sharon McLeod, SW Program Administrator I, (sharonmcleod@ccdssnc.com; 910-677-2047)
FAC accepted this audit on January 7, 2021 — management decision was due July 7, 2021.
We noted 1 instance where the claim information entered into the NCFAST Enterprise Program Integrity (EPI) was not substantiated by the supporting documentation. Context: We sampled 40 files that were entered into the EPI system during the year. We noted the above condition in 1 of the 40 files tested. Effect: The County?s supporting documentation does not substantiate what was reported into EPI. Cause: Internal Controls surrounding the submittal of cases to EPI are not in place. Recommendation: County DSS staff need to ensure that all documentation is retained and can substantiate what is entered into EPI.
Show full finding ▾Hide full finding ▴Finding 2020-001, Significant Deficiency over Special Tests and Provisions and Non-Material Noncompliance Information on the federal program: DSS Crosscutting, U.S. Department of Social Services, passed through the N.C Department of Health and Human Services, Division of Social Services, Supplemental Nutrition Assistance Program, CFDA 10.551, Low-Income Home Energy Assistance, CFDA 93.568 and Medicaid Cluster, CFDA 93.778. Criteria or specific requirement: Per North Carolina DSS Crosscutting compliance supplement: ?Counties must maintain adequate case documentation to substantiate the claim entry into EPI. This information includes but is not limited to the dates of the overpayment period, documentary evidence to substantiate that an overpayment occurred, such as wage stubs or verification from an employer, other income verification and household composition verification, and the budgets used to compute the amount of the overpayment.? Condition: We noted 1 instance where the claim information entered into the NCFAST Enterprise Program Integrity (EPI) was not substantiated by the supporting documentation. Context: We sampled 40 files that were entered into the EPI system during the year. We noted the above condition in 1 of the 40 files tested. Effect: The County?s supporting documentation does not substantiate what was reported into EPI. Cause: Internal Controls surrounding the submittal of cases to EPI are not in place. Recommendation: County DSS staff need to ensure that all documentation is retained and can substantiate what is entered into EPI.
Finding 2020-001, Significant Deficiency over Special Tests and Provisions and Non-Material Noncompliance Recommendation: County DSS staff need to ensure that all documentation is retained and can substantiate what is entered into EPI. Corrective Action Plan: County will complete refresher training on how to retain and substantiate what is entered into the claims system. Proposed Completion Date: October 28, 2020 Name of Contact Persons: Sarah Smith, Program Integrity Supervisor (910) 677-2357
Information on the federal program: Medicaid Cluster (Medicaid), CFDA 93.778, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services, Division of Medical Assistance. Criteria or specific requirement: Per the North Carolina Medicaid Assistance Program (Medicaid; Title XIX) Compliance Supplement and the DSS manuals (Aged, Blind and Disabled manual, Family and Children Medicaid manual and the Integrated Policy manual), case files for individuals or families receiving assistance are required to retain documentation to evidence appropriate eligibility determination, including: ? verifications of United States citizenship ? accurate record of household members and relationships ? verification of social security number ? accurate computation of countable income ? verification of earned income ? verification of unearned income Conditions: We noted that in nine instances, the case record did not contain evidence that the household and relationship information to verify household composition. In four instances, the total countable income was not recorded accurately into NC FAST based upon documentation in the case record. Context: We sampled 93 of 4,926,710 payments made to the participants during the fiscal year. We noted the above condition in 13 of the 93 case files inspected for applicable payments. Effect: Case files not containing all required documentation result in a risk that the County could provide services to individuals not eligible to receive such services or that such services could be denied to eligible individuals. Subsequent to being notified that required documentation had not been retained in case files, the County was able obtain documentation to substantiate that the applicants tested were eligible to receive benefits. Cause: The County did not retain required documentation in case files at the time eligibility was determined. Recommendation: We recommend that the County train and monitor employees on the eligibility determination process. We also recommend the County review and amend current policy and procedures in place to ensure that all eligibility determination documentation is completed and retained by the County.
Show full finding ▾Hide full finding ▴Information on the federal program: Medicaid Cluster (Medicaid), CFDA 93.778, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services, Division of Medical Assistance. Criteria or specific requirement: Per the North Carolina Medicaid Assistance Program (Medicaid; Title XIX) Compliance Supplement and the DSS manuals (Aged, Blind and Disabled manual, Family and Children Medicaid manual and the Integrated Policy manual), case files for individuals or families receiving assistance are required to retain documentation to evidence appropriate eligibility determination, including: ? verifications of United States citizenship ? accurate record of household members and relationships ? verification of social security number ? accurate computation of countable income ? verification of earned income ? verification of unearned income Conditions: We noted that in nine instances, the case record did not contain evidence that the household and relationship information to verify household composition. In four instances, the total countable income was not recorded accurately into NC FAST based upon documentation in the case record. Context: We sampled 93 of 4,926,710 payments made to the participants during the fiscal year. We noted the above condition in 13 of the 93 case files inspected for applicable payments. Effect: Case files not containing all required documentation result in a risk that the County could provide services to individuals not eligible to receive such services or that such services could be denied to eligible individuals. Subsequent to being notified that required documentation had not been retained in case files, the County was able obtain documentation to substantiate that the applicants tested were eligible to receive benefits. Cause: The County did not retain required documentation in case files at the time eligibility was determined. Recommendation: We recommend that the County train and monitor employees on the eligibility determination process. We also recommend the County review and amend current policy and procedures in place to ensure that all eligibility determination documentation is completed and retained by the County.
Finding 2020-002, Significant Deficiency over Eligibility Recommendation: We recommend that the County train and monitor employees on the eligibility determination process. We also recommend the County review and amend current policy and procedures in place to ensure that all eligibility determination documentation is completed and retained by the County. Corrective Action Plan: County will complete refresher training on eligibility determination and continue to monitor staff compliance utilizing our current quality assurance review process. Proposed Completion Date: September 30, 2020 Name of Contact Persons: Vanessa McClain-Gray, IM Program Manager (910) 677-2230
We noted that in thirty-seven instances, the Income Maintenance Caseworker signed to verify AFDC later than the Supervisor signed off to review. Context: We sampled 60 case files of a total of 6,480 cases. We noted the above condition in 37 of the 60 inspected files. Effect: Supervisors reviewing and signing off the eligibility determination prior to the Income Maintenance Caseworker results in a risk that the eligibility was determined based on incomplete AFDC need verification, that the County could provide services to individuals not eligible to receive such services or that such services could be denied to eligible individuals. Based on the cases tested there were no instances of benefits received by ineligible parties. Cause: Proper internal controls are not in place to ensure the AFDC need verification is completed before the Supervisor verifies eligibility. Recommendation: We recommend that the County train and monitor employees on the eligibility determination process. We also recommend the County review and amend current policy and procedures in place to ensure that all eligibility determination documentation is completed on time.
Show full finding ▾Hide full finding ▴Finding 2020-003, Significant Deficiency over Eligibility Information on the federal program: Foster Care and Adoption Cluster, CFDA 93.556 and 93.658, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services, Division of Medical Assistance. Criteria or specific requirement: Per Form 5120 - Determination of Foster care Assistance Benefits and/or Medical Assistance Only, supervisor should sign and verify eligibility only after Income Maintenance Caseworker has verified AFDC need in Part V. Condition: We noted that in thirty-seven instances, the Income Maintenance Caseworker signed to verify AFDC later than the Supervisor signed off to review. Context: We sampled 60 case files of a total of 6,480 cases. We noted the above condition in 37 of the 60 inspected files. Effect: Supervisors reviewing and signing off the eligibility determination prior to the Income Maintenance Caseworker results in a risk that the eligibility was determined based on incomplete AFDC need verification, that the County could provide services to individuals not eligible to receive such services or that such services could be denied to eligible individuals. Based on the cases tested there were no instances of benefits received by ineligible parties. Cause: Proper internal controls are not in place to ensure the AFDC need verification is completed before the Supervisor verifies eligibility. Recommendation: We recommend that the County train and monitor employees on the eligibility determination process. We also recommend the County review and amend current policy and procedures in place to ensure that all eligibility determination documentation is completed on time.
Recommendation: We recommend that the County train and monitor employees on the eligibility determination process. We also recommend the County review and amend current policy and procedures in place to ensure that all eligibility determination documentation is completed on time. Corrective Action Plan: The income maintenance case worker will refer to the instructions of the 5120 and verify AFDC need for Part V and for part VI the social worker and the supervisor will also refer to the instructions on the 5120. All parties will ensure that proper compliance will be met. Proposed Completion Date: November 20, 2020 Name of Contact Persons: Sharon McLeod
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
We noted one instance where a child on the case was receiving SSI/SSA and the benefit amounts were miscalculated. Questioned Costs: The known questioned costs calculate as $45/month for the year or a total of $540. Projected questioned costs over the population tested are estimated to be $10,106. Context: A total of 40 cases were selected for review during the period from July 2018 to June 2019. Out of those cases, one instance was noted where a child was receiving SSI/SSA and it was not noted in the system. Therefore, benefit payments were calculated incorrectly. Effect: The County is not in compliance with eligibility requirements issued by the State. Cause: Employee oversight during eligibility determination when entering data. Recommendation: The County should implement policies and procedures to ensure that client eligibility is determined and maintained appropriately. Views of Responsible Officials: Management acknowledges the finding.
Show full finding ▾Hide full finding ▴U. S. Department of Health and Human Services Temporary Assistance for Needy Families CFDA # 93.558 Significant Deficiency, Non-material Noncompliance ? Eligibility Finding 2019-001 Criteria: According to the NC Work First policy manuals, adults who receive SSI and children who receive SSI, IV-E Foster Care, or Adoption Assistance benefits should not be included as recipients in the Work First case. Condition: We noted one instance where a child on the case was receiving SSI/SSA and the benefit amounts were miscalculated. Questioned Costs: The known questioned costs calculate as $45/month for the year or a total of $540. Projected questioned costs over the population tested are estimated to be $10,106. Context: A total of 40 cases were selected for review during the period from July 2018 to June 2019. Out of those cases, one instance was noted where a child was receiving SSI/SSA and it was not noted in the system. Therefore, benefit payments were calculated incorrectly. Effect: The County is not in compliance with eligibility requirements issued by the State. Cause: Employee oversight during eligibility determination when entering data. Recommendation: The County should implement policies and procedures to ensure that client eligibility is determined and maintained appropriately. Views of Responsible Officials: Management acknowledges the finding.
Finding #: 2019-001 Name of Contact Person: Patricia Crouch, IM Supervisor III-Economic Services Special Teams Corrective Action Plan: The case has been corrected as of 10/24/19 and a timely notice sent to the customer. Program Integrity referral #238213801 was entered 10/28/2019 to recoup overpayment. A Work First refresher training will be developed to address income and budgeting. Additionally, all new WFFA workers will receive 100% quality assurance checks by the supervisor/leadworker or designee as well as random checks for seasoned workers training to ensure adherence to policy. The TANF Supervisor will assist team lead workers as needed to monitor case files and conduct second party reviews monthly. Proposed Completion Date: 12/31/19
We noted one instance where the County did not send in a case for child support, even though it was applicable as it included an absent parent noted. Questioned Costs: None. Context: A total of 40 clients were selected for review during the period from July 2018 to June 2019. Out of those cases, one was noted where a parent was absent, but no child support case was sent in. Cooperation with child support could not be determined. Effect: The County is not in compliance with eligibility requirements issued by the State. Cause: Employee oversight during the eligibility determination or documentation was misplaced. Recommendation: The County should implement policies and procedures to ensure that client eligibility and documentation is maintained appropriately. Views of Responsible Officials: Management acknowledges the finding.
Show full finding ▾Hide full finding ▴U. S. Department of Health and Human Services Temporary Assistance for Needy Families CFDA # 93.558 Non-material Noncompliance ? Eligibility Finding 2019-002 Criteria: According to the NC Work First policy manuals, County personnel must verify that the client is in cooperation with child support (IV-D), if an absent parent is noted on the case. Condition: We noted one instance where the County did not send in a case for child support, even though it was applicable as it included an absent parent noted. Questioned Costs: None. Context: A total of 40 clients were selected for review during the period from July 2018 to June 2019. Out of those cases, one was noted where a parent was absent, but no child support case was sent in. Cooperation with child support could not be determined. Effect: The County is not in compliance with eligibility requirements issued by the State. Cause: Employee oversight during the eligibility determination or documentation was misplaced. Recommendation: The County should implement policies and procedures to ensure that client eligibility and documentation is maintained appropriately. Views of Responsible Officials: Management acknowledges the finding.
Finding #: 2019-002 Name of Contact Person: Patricia Crouch, IM Supervisor III-Economic Services Special Teams Corrective Action Plan: A Work First refresher training will be developed to address the Mutual Responsibility Agreement as it relates to child support cooperation requirement. Additionally, all new WFFA workers will receive 100% quality assurance checks by the supervisor/leadworker or designee as well as random checks for seasoned workers training to ensure adherence to policy. The TANF Supervisor will assist team lead workers as needed to monitor case files and conduct second party reviews monthly. Proposed Completion Date: 12/31/19
We noted four instances in which the first review was completed after 12 months, not the mandated six months. Questioned Costs: None, as the individuals were deemed eligible during the subsequent review. Context: A total of 40 clients were selected for review during the period from July 2018 to June 2019. Effect: The client receiving benefits was potentially ineligible for benefits received. Cause: Employee oversight during the eligibility redetermination. NCFAST defaults to a 12-month review period, which the County employee should have manually changed to six months. Recommendation: The County should implement policies and procedures to ensure that client eligibility and documentation is appropriately maintained. Views of Responsible Officials: Management acknowledges the finding.
Show full finding ▾Hide full finding ▴U. S. Department of Health and Human Services Temporary Assistance for Needy Families CFDA # 93.558 Non-material noncompliance ? Eligibility Finding 2019-003 Criteria: As noted in the NC Work First policy manuals, for child-only cases, a review is to be performed six months after the initial interview and every 12 months thereafter. Condition: We noted four instances in which the first review was completed after 12 months, not the mandated six months. Questioned Costs: None, as the individuals were deemed eligible during the subsequent review. Context: A total of 40 clients were selected for review during the period from July 2018 to June 2019. Effect: The client receiving benefits was potentially ineligible for benefits received. Cause: Employee oversight during the eligibility redetermination. NCFAST defaults to a 12-month review period, which the County employee should have manually changed to six months. Recommendation: The County should implement policies and procedures to ensure that client eligibility and documentation is appropriately maintained. Views of Responsible Officials: Management acknowledges the finding.
Finding #: 2019-003 Name of Contact Person: Patricia Crouch, IM Supervisor III-Economic Services Special Teams Corrective Action Plan: A Work First refresher training will be developed to address recertifications. Additionally, all new WFFA workers will receive 100% quality assurance checks by the supervisor/leadworker or designee as well as random checks for seasoned workers training to ensure adherence to policy. The TANF Supervisor will assist team lead workers as needed to monitor case files and conduct second party reviews monthly. Proposed Completion Date: 12/31/19
We noted one instances where the case head showed two different accounts in NCFAST. The SSN was not verified as the second case should have been included with the already existing one. Questioned Costs: None. The lack of documentation in the client?s file did not affect the client?s eligibility. Context: A total of 40 clients were selected for review during the period July 2018 to June 2019. Effect: The client receiving benefits could have potentially received additional payments due to the two accounts created. Cause: Employee oversight during the eligibility determination or documentation was misplaced. Recommendation: The County should implement policies and procedures to ensure that client eligibility and documentation is appropriately maintained. Views of Responsible Officials: Management acknowledges the finding.
Show full finding ▾Hide full finding ▴U. S. Department of Health and Human Services Temporary Assistance for Needy Families CFDA # 93.558 Non-material noncompliance ? Eligibility Finding 2019-004 Criteria: As noted in the NC Work First policy manuals, County employees have to verify a client?s Social Security Number (?SSN?) before opening a new case. Condition: We noted one instances where the case head showed two different accounts in NCFAST. The SSN was not verified as the second case should have been included with the already existing one. Questioned Costs: None. The lack of documentation in the client?s file did not affect the client?s eligibility. Context: A total of 40 clients were selected for review during the period July 2018 to June 2019. Effect: The client receiving benefits could have potentially received additional payments due to the two accounts created. Cause: Employee oversight during the eligibility determination or documentation was misplaced. Recommendation: The County should implement policies and procedures to ensure that client eligibility and documentation is appropriately maintained. Views of Responsible Officials: Management acknowledges the finding.
Finding #: 2019-004 Name of Contact Person: Patricia Crouch, IM Supervisor III-Economic Services Special Teams Corrective Action Plan: A Work First refresher training will be developed to address application processing procedures. Additionally, all new WFFA workers will receive 100% quality assurance checks by the supervisor/leadworker or designee as well as random checks for seasoned workers training to ensure adherence to policy. The TANF Supervisor will assist team lead workers as needed to monitor case files and conduct second party reviews monthly. Proposed Completion Date: 12/31/19
We noted eight cases where the assignment of rights box was populated with ?no? in NCFAST. We also noted one case where the required form DSS-8228 was not signed to acknowledge the assignment of rights to the State. Questioned Costs: None. Context: A total of 40 clients were selected for review during the period July 2018 to June 2019. Effect: The County is not in compliance with eligibility requirements issued by the State. Cause: Employee oversight during the initial eligibility determination or eligibility redetermination. Recommendation: The County should implement policies and procedures to ensure that all required eligibility information is obtained and documented correctly. Views of Responsible Officials: Management acknowledges the finding.
Show full finding ▾Hide full finding ▴U. S. Department of Health and Human Services Temporary Assistance for Needy Families CFDA # 93.558 Non-material noncompliance ? Eligibility Finding 2019-005 Criteria: In order for a family to be eligible for Work First Family Assistance, the family must assign to the State the rights the family member may have for child support from any other person as noted in the NC Work First policy manuals. Condition: We noted eight cases where the assignment of rights box was populated with ?no? in NCFAST. We also noted one case where the required form DSS-8228 was not signed to acknowledge the assignment of rights to the State. Questioned Costs: None. Context: A total of 40 clients were selected for review during the period July 2018 to June 2019. Effect: The County is not in compliance with eligibility requirements issued by the State. Cause: Employee oversight during the initial eligibility determination or eligibility redetermination. Recommendation: The County should implement policies and procedures to ensure that all required eligibility information is obtained and documented correctly. Views of Responsible Officials: Management acknowledges the finding.
Finding #: 2019-005 Name of Contact Person: Patricia Crouch, IM Supervisor III-Economic Services Special Teams Corrective Action Plan: A Work First refresher training will be developed to address the need to reflect assignment to the State of child support rights on applications. Additionally, all new WFFA workers will receive 100% quality assurance checks by the supervisor/leadworker or designee as well as random checks for seasoned workers training to ensure adherence to policy. The TANF Supervisor will assist team lead workers as needed to monitor case files and conduct second party reviews monthly. Proposed Completion Date: 12/31/19
We noted one case where the initial application was not scanned into NCFAST. Questioned Costs: None, as the client was determined to be eligible by review of other information. Context: A total of 40 clients were selected for review during the period July 2018 to June 2019. Effect: The County is not in compliance with eligibility requirements issued by the State. Cause: The file documentation could not be located during the audit. Recommendation: The County should implement policies and procedures to ensure that all required eligibility information is obtained and documented correctly. Views of Responsible Officials: Management acknowledges the finding.
Show full finding ▾Hide full finding ▴U. S. Department of Health and Human Services Temporary Assistance for Needy Families CFDA # 93.558 Non-material noncompliance ? Eligibility Finding 2019-006 Criteria: For a person to be eligible to receive benefits, they have to fill out an application and provide information that is necessary to determine eligibility. Condition: We noted one case where the initial application was not scanned into NCFAST. Questioned Costs: None, as the client was determined to be eligible by review of other information. Context: A total of 40 clients were selected for review during the period July 2018 to June 2019. Effect: The County is not in compliance with eligibility requirements issued by the State. Cause: The file documentation could not be located during the audit. Recommendation: The County should implement policies and procedures to ensure that all required eligibility information is obtained and documented correctly. Views of Responsible Officials: Management acknowledges the finding.
Finding #: 2019-006 Name of Contact Person: Patricia Crouch, IM Supervisor III-Economic Services Special Teams Corrective Action Plan: A Work First refresher training will be developed to address policy and procedure related to use of Laserfiche, the County?s internal document imaging system. Additionally, all new WFFA workers will receive 100% quality assurance checks by the supervisor/leadworker or designee as well as random checks for seasoned workers training to ensure adherence to policy. The TANF Supervisor will assist team lead workers as needed to monitor case files and conduct second party reviews monthly. Proposed Completion Date: 12/31/19
We noted one case where the client was no longer eligible for Medicaid benefits and the case was terminated. However, the caseworker did not open a NC Health Choice case, even though the client was eligible for it. Questioned Costs: None. Context: A total of 60 clients were selected for review during the period July 2018 to June 2019. Effect: The County is not in compliance with eligibility requirements issued by the State. Cause: Employee oversight during the eligibility redetermination procedures. Recommendation: The County should implement policies and procedures to ensure that all required eligibility information is obtained and procedures are being followed correctly. Views of Responsible Officials: Management acknowledges the finding.
Show full finding ▾Hide full finding ▴U. S. Department of Health and Human Services Medical Assistance Program CFDA # 93.778 Non-material noncompliance ? Eligibility Finding 2019-007 Criteria: As noted in the NC Work First policy manuals, when a Medical Assistance case is terminated, the caseworker must verify if the client is eligible for another cash assistance program to comply the NC Department of Social Services requirements. Condition: We noted one case where the client was no longer eligible for Medicaid benefits and the case was terminated. However, the caseworker did not open a NC Health Choice case, even though the client was eligible for it. Questioned Costs: None. Context: A total of 60 clients were selected for review during the period July 2018 to June 2019. Effect: The County is not in compliance with eligibility requirements issued by the State. Cause: Employee oversight during the eligibility redetermination procedures. Recommendation: The County should implement policies and procedures to ensure that all required eligibility information is obtained and procedures are being followed correctly. Views of Responsible Officials: Management acknowledges the finding.
Finding #: 2019-007 Name of Contact Person: Vanessa McClain-Gray, IM Supervisor III-Economic Services Recertification Teams Corrective Action Plan: The Recertification was keyed, yet the NC Fast system did not create/generate the correct product delivery case due to the change in program. The help desk ticket submitted for the system error was not followed up with as required to issue benefits. Benefits have been issued. Refresher training will be held with staff on the proper procedures for keying/following-up with help desk tickets when the system fails to generate the correct product delivery case in a change of program. Proposed Completion Date: 11/5/19
FAC accepted this audit on December 19, 2018 — management decision was due June 19, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on December 28, 2016 — management decision was due June 28, 2017.
GSA_MIGRATION
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2015-001
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