Davie County, North Carolina

EIN: 566000295

UEI: GSJ6K8J2PD57

Data as of August 24, 2026

Davie County, North Carolina10 audit years4 findings1 repeat
10
Audit Years
4
Total Findings
1
Repeat Findings

FY 2025-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on March 13, 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 September 13, 2026 (20 days from today).

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2025-001
Other
REPEAT

We noted four instances of a Food and Nutrition Services claim entered in EPI where adequate case documentation to substantiate the claim entry were not maintained. Two of those instances were due to the form 1682 not being located, one instance was due to the form 1682 not being signed, and the other instance was due to the calculation of form 1682 being incorrect. The claims were determined to still be valid. No questioned costs resulted from these cases. Context: We sampled a total of 40 claims (21 while testing DSS Crosscutting and 19 while testing the Supplemental Nutrition Assistance Program (SNAP)) that were current in the EPI system and noted the above condition in six (15%) of the claims tested. To date, the County has reviewed the claims found above and placed the correct form 1682 in the casefile. Effect: The County may not have accurate supporting documentation for claims entered in EPI system. There is a risk that claims may not be valid as a result. Cause: Documentation to support a claim entered into EPI was not located, signed, or accurate. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: County DSS staff should implement controls to ensure that all documentation is maintained, reviewed, and accurate. Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report.

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U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services, Division of Social Services Program Name: DSS Crosscutting (State) Supplemental Nutrition Assistance Program AL#10.561 Finding 2025-001 Significant Deficiency Non-material Non-compliance Criteria: Per the North Carolina DSS Crosscutting Requirements, Counties must acquire adequate case documentation to substantiate the claim entry into the NC Fast Enterprise Program Integrity (“EPI”) system. 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 four instances of a Food and Nutrition Services claim entered in EPI where adequate case documentation to substantiate the claim entry were not maintained. Two of those instances were due to the form 1682 not being located, one instance was due to the form 1682 not being signed, and the other instance was due to the calculation of form 1682 being incorrect. The claims were determined to still be valid. No questioned costs resulted from these cases. Context: We sampled a total of 40 claims (21 while testing DSS Crosscutting and 19 while testing the Supplemental Nutrition Assistance Program (SNAP)) that were current in the EPI system and noted the above condition in six (15%) of the claims tested. To date, the County has reviewed the claims found above and placed the correct form 1682 in the casefile. Effect: The County may not have accurate supporting documentation for claims entered in EPI system. There is a risk that claims may not be valid as a result. Cause: Documentation to support a claim entered into EPI was not located, signed, or accurate. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: County DSS staff should implement controls to ensure that all documentation is maintained, reviewed, and accurate. Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report.

Corrective Action Plan

Name of Contact Person: Robin M. West, Assistant County Manager/Chief Financial Officer Corrective Action/Management Response: Davie County Health and Human Services staff will review documentation supporting claims entered into the NC Fast Enterprise Program Integrity (“EPI”) system for accuracy and completeness. The supervisor reviews all 1682 forms for accuracy and quality control prior to entering the claim into NCFAST. The cases identified in error were the result of training and processing issues related to a former employee. DSS will properly train employees and address any future processing issues immediately through quality control procedures. Proposed Completion Date: Immediately and ongoing.

Prior Finding References

2024-001

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FY 2024-06-30

FAC accepted this audit on January 9, 2025 — management decision was due July 9, 2025.

2024-001
Other

We noted four instances of a Food and Nutrition Services claim entered in EPI where adequate case documentation to substantiate the claim entry were not maintained. Two of those instances were due to the form 1682 not being located, one instance was due to the form 1682 not being signed, and the other instance was due to the calculation of form 1682 being incorrect. The claims were determined to still valid. No questioned costs resulted from these cases. Context: We sampled 18 claims that were current in the EPI system and noted the above condition in 4 (22%) of the claims tested. To date, the County has reviewed the claims found above and placed the correct form 1682 in the casefile. Effect: The County may not have accurate supporting documentation for claims entered in EPI system. There is a risk that claims may not be valid as a result. Cause: Documentation to support a claim entered into EPI was not located, signed, or accurate. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: County DSS staff should implement controls to ensure that all documentation is maintained, reviewed, and accurate. Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report.

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U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services, Division of Social Services Program Name: DSS Crosscutting (State) Supplemental Nutrition Assistance Program AL#10.561 Finding 2024-001 Significant Deficiency Criteria: Per the North Carolina DSS Crosscutting Requirements, Counties must acquire adequate case documentation to substantiate the claim entry into the NC Fast Enterprise Program Integrity (“EPI”) system. 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 four instances of a Food and Nutrition Services claim entered in EPI where adequate case documentation to substantiate the claim entry were not maintained. Two of those instances were due to the form 1682 not being located, one instance was due to the form 1682 not being signed, and the other instance was due to the calculation of form 1682 being incorrect. The claims were determined to still valid. No questioned costs resulted from these cases. Context: We sampled 18 claims that were current in the EPI system and noted the above condition in 4 (22%) of the claims tested. To date, the County has reviewed the claims found above and placed the correct form 1682 in the casefile. Effect: The County may not have accurate supporting documentation for claims entered in EPI system. There is a risk that claims may not be valid as a result. Cause: Documentation to support a claim entered into EPI was not located, signed, or accurate. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: County DSS staff should implement controls to ensure that all documentation is maintained, reviewed, and accurate. Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report.

Corrective Action Plan

Finding 2024-001 Name of Contact Person: Robin M. West, Assistant County Manager/Chief Financial Officer Corrective Action/Management Response: Davie County Health and Human Services staff will review documentation supporting claims entered into the NC Fast Enterprise Program Integrity (“EPI”) system for accuracy and completeness. The supervisor reviews all 1682 forms for accuracy and quality control prior to entering the claim into NCFAST. The cases identified in error were the result of training and processing issues related to a former employee. DSS will properly train employees and address any future processing issues immediately through quality control procedures. Proposed Completion Date: Immediately and ongoing.

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FY 2017-06-30

FAC accepted this audit on January 15, 2018 — management decision was due July 15, 2018.

2017-001
Eligibility
MATERIAL WEAKNESS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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FY 2016-06-30

FAC accepted this audit on January 17, 2017 — management decision was due July 17, 2017.

2016-002
Other

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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