EIN: 566000292
UEI: VDL5DNFQX374
Audited by: Carr, Riggs & Ingram, PLLC
Oversight agency: 93 [Department of Health and Human Services]
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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 June 16, 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 December 16, 2026 (107 days from today).
What is a management decision? →There was one error noted during our testing procedures whereby certain required certifications were not included in the contracts used for the purchase of services. Questioned Costs: There was no known effect to allowable cost and there were no known questioned costs. Context: We examined two contracts used for the purchase of services out of a population of three contracts used for the purchase of services. One contract tested did not contain all required documents. These findings are being reported wih the financial statement audit as it relates to Medicaid administrative cost compliance audit. The sample was not statistically valid. Effect: For the contracts that were missing the required certifications, there is a chance this could have allowed unallowable cost to be submitted for reimbursement. Cause: Ineffective contract review procedures and staff turnover led to the required language being omitted from the contracts. Recommendation: Contracts should be reviewed by staff knowledgeable of the program requirements to verify all applicable certifications and provisions are included. Views of Responsible Officials: County agrees with this finding. Corrective Action Plan: The Department of Social Services will implement new review procedures to verify that all certifications and provisions are included in contracts for the purchase of services.
Show full finding ▾Hide full finding ▴Significant Deficiency 2025-003 Inadequate Contract Review U.S. Department of Health and Human Services Passed through NC Department of Health and Human Services Program Name: Medical Assistance Program (Medicaid Cluster) ALN #93.778 Award Year 2024 and 2025 Criteria: In accordance with North Carolina Department of Social Services Fiscal Manual, any contract used for the purchase of professional services must contain the following addendums: Certification Regarding Environmental Tobacco Smoke, Certification Regarding Lobbying, Certification Regarding Debarment, Suspension, Ineligibility, and Voluntary Exclusion - Lower Tier Covered Transactions, HIPPA Business Associate Addendum or Government Associates Addendum, Certification Regarding Transportation, Certain Reporting and Auditing Requirements and IRS Federal Tax Exemption. Condition: There was one error noted during our testing procedures whereby certain required certifications were not included in the contracts used for the purchase of services. Questioned Costs: There was no known effect to allowable cost and there were no known questioned costs. Context: We examined two contracts used for the purchase of services out of a population of three contracts used for the purchase of services. One contract tested did not contain all required documents. These findings are being reported wih the financial statement audit as it relates to Medicaid administrative cost compliance audit. The sample was not statistically valid. Effect: For the contracts that were missing the required certifications, there is a chance this could have allowed unallowable cost to be submitted for reimbursement. Cause: Ineffective contract review procedures and staff turnover led to the required language being omitted from the contracts. Recommendation: Contracts should be reviewed by staff knowledgeable of the program requirements to verify all applicable certifications and provisions are included. Views of Responsible Officials: County agrees with this finding. Corrective Action Plan: The Department of Social Services will implement new review procedures to verify that all certifications and provisions are included in contracts for the purchase of services.
2025-003 Inadequate Contract Review Name of Contact Person: Samantha Hurd, DSS Director Corrective Action: The Deaprtment of Social Services will implement new review procedures to verify that all certifications and provisions are included in contracts for the purchase of services. Proposed Completion Date: May 31, 2026.
FAC accepted this audit on March 5, 2025 — management decision was due September 5, 2025.
FAC accepted this audit on January 16, 2024 — management decision was due July 16, 2024.
FAC accepted this audit on February 21, 2023 — management decision was due August 21, 2023.
FAC accepted this audit on January 9, 2022 — management decision was due July 9, 2022.
FAC accepted this audit on February 21, 2021 — management decision was due August 21, 2021.
FAC accepted this audit on January 1, 2020 — management decision was due July 1, 2020.
FAC accepted this audit on February 5, 2019 — management decision was due August 5, 2019.
FAC accepted this audit on February 22, 2018 — management decision was due August 22, 2018.
FAC accepted this audit on November 21, 2017 — management decision was due May 21, 2018.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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