EIN: 566000300
UEI: QKY9R8A8D5J6
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 10, 2025. 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 10, 2025 (411 days ago).
What is a management decision? →Upon surprise inspection, two unattended workstations of DSS employees were logged onto the state network. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Identification of a Repeat Finding: This is a modified, repeat finding from the immediate previous audit, 2023-003. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Name of Contact Person: Michael Coone, Social Services Assistant Director Views of Responsible Officials and Planned Corrective Actions: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report.
Show full finding ▾Hide full finding ▴U.S. Department of Health and Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medical Assistance Program AL# 93.778 Grant Number: XIX-MAP23 / XIX-MAP24 Program Name: Foster Care AL# 93.658 Grant Number: 2301NCFOST / 2401NCFOST Program Name: Adoption Assistance AL# 93.659 Grant Number: 2301NCADPT / 2401NCADPT Program Name: SNAP Cluster AL# 10.561 Grant Number: 235NC406S2514 / 245NC406S2514 Significant Deficiency Finding 2024-001 Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, two unattended workstations of DSS employees were logged onto the state network. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Identification of a Repeat Finding: This is a modified, repeat finding from the immediate previous audit, 2023-003. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Name of Contact Person: Michael Coone, Social Services Assistant Director Views of Responsible Officials and Planned Corrective Actions: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report.
Finding: 2024-001 Name of Contact Person: Michael Coone, Assistant Social Services Director Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Corrective Action/Management’s Response: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report. The County has implemented the following process: Awareness has been brought to the staff’s attention by addressing the issue at the DSS all staff meetings. The DSS Business Services staff have been assigned areas to complete monthly random walk-throughs to ensure computers are locked when workers are away from their desks. Any workers found with unattended workstations are being recorded on a spreadsheet and reviewed by upper management. A progressive disciplinary process will follow for anyone found on this list. Proposed Completion Date: Management and the Board will implement the above procedures immediately.
2023-003
The County Department of Social Services failed to meet the required earmark percentage for paid and unpaid work experiences for Youth Activities. Context: While performing tests over compliance related to the WIOA Cluster, we noted the above condition. Questioned Costs: In accordance with 2 CFR 200.516(a)(3), auditors are required to report known questioned costs when likely questioned costs are greater than $25,000. The results of our compliance testing noted $34,440 in known questioned costs. Effect: Program expenditures could be disproportionately paid across programs. Cause: The County failed to monitor required earmarking for program specific requirements. Recommendation: Require the County Program Directors to implement procedures to ensure that earmarking requirements are met. Name of Contact Person: Michael Coone, Social Services Assistant Director Views of Responsible Officials and Planned Corrective Actions: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report.
Show full finding ▾Hide full finding ▴U.S. Department of Labor Employment and Training Administration Passed through the N.C. Dept. of Commerce Program Name: WIOA Cluster AL# 17.258, 17.259, 17.278 Grant Number: 23A55AY000007-01-00 / AA-38547-22-55-A-37 Significant Deficiency, Nonmaterial Non-Compliance Earmarking Finding 2024-002 Criteria: In accordance with 20 CFR 681.590, local youth programs must expend not less than 20 percent of the funds allocated to them, except for the local area expenditures for administration, to provide paid and unpaid work experiences. Condition: The County Department of Social Services failed to meet the required earmark percentage for paid and unpaid work experiences for Youth Activities. Context: While performing tests over compliance related to the WIOA Cluster, we noted the above condition. Questioned Costs: In accordance with 2 CFR 200.516(a)(3), auditors are required to report known questioned costs when likely questioned costs are greater than $25,000. The results of our compliance testing noted $34,440 in known questioned costs. Effect: Program expenditures could be disproportionately paid across programs. Cause: The County failed to monitor required earmarking for program specific requirements. Recommendation: Require the County Program Directors to implement procedures to ensure that earmarking requirements are met. Name of Contact Person: Michael Coone, Social Services Assistant Director Views of Responsible Officials and Planned Corrective Actions: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report.
Finding: 2024-002 Name of Contact Person: Michael Coone, Assistant Social Services Director Criteria: In accordance with 20 CFR 681.590, local youth programs must expend not less than 20 percent of the funds allocated to them, except for the local area expenditures for administration, to provide paid and unpaid work experiences. Recommendation: Require the County Program Directors to implement procedures to ensure that earmarking requirements are met. Corrective Action/Management’s Response: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report. The County has implemented the following process: Gaston County Workforce Development Board staff worked closely with the previous Youth service provider requesting them to assign 100% of their WEX specialist salary towards work-based learning expenses to obtain this goal. With a new service provider, Two Hawk Employment Services, their financial staff have budgeted 20% of all WEX related activities, salaries, staff costs, participant costs, etc. to meet the 20% goal. Gaston County WDB and Two Hawk Employment Services have adjusted staff day sheet logs to reflect 20% of staff activities to ensure all staff are assigning the work appropriately. The Gaston County Workforce Development Board mandated in the service provider Youth contract to meet the 20% WEX Expenditure and future contract awards are determined on successfully meeting the expenditure requirement. Per the state’s most recent Youth Expenditure Report at the end of October 2024, Gaston County Workforce Development Board is 76% towards meeting the goal. The Workforce Development Board staff and management will continue to monitor monthly that 20% of all salaries and WEX activities are accurately reflected on all invoices and financials from Two Hawk Employment Services. Proposed Completion Date: Management and the Board will implement the above procedures immediately with a completion date of June 30, 2025.
FAC accepted this audit on January 16, 2024 — management decision was due July 16, 2024.
The County Department of Social Services failed to retain proper documentation regarding daysheet entries. Context: Of the 892 payroll charges valued at $1,287,503, we examined 55 daysheets ($44,716 value) and determined that nine daysheets (16% valued at $14,964 did not have documentation to substantiate time charged to the Foster Care, Adoption, and Guardianship Assistance Cluster program. Questioned Costs: In accordance with 2 CFR 200.516(a)(3), auditors are required to report known questioned costs when likely questioned costs are greater than $25,000. Even though the sample results only identified $14,964 (federal share of $13,844 and state share $1,120) in questioned costs, if tests were extended to the entire population, questioned costs could exceed $25,000. Effect: Caseworker time entry could be charged to the wrong program/grant causing administrative costs to be misallocated. Cause: Caseworker failed to retain documentation of time charged to program. Identification of a Repeat Finding: This is a modified, repeat finding from the immediate previous audit, 2022-002. Recommendation: Require the County Program Directors to implement procedures to ensure that daysheets are properly supported by documentation of time charged to each program. Name of Contact Person: Angela Karchmer, Social Services Director Views of Responsible Officials and Planned Corrective Actions: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report.
Show full finding ▾Hide full finding ▴U.S. Department of Health and Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Foster Care, Adoption, and Guardianship Assistance Cluster AL# 93.658, 93.659 Grant Number: 2201NCFOST / 2301NCFOST; 2201NCADPT / 2301NCADPT Material Weakness Material Non-Compliance Finding 2023-001 Criteria: In order for costs to be allowable for purposes of reimbursement they must be allowable in accordance with 45 CFR section 1356.60 and the NC Division of Social Services Manual. All County Department of Social Services employees which provide direct services must maintain daysheets in accordance with the NC Department of Social Services Information System Policy. Condition: The County Department of Social Services failed to retain proper documentation regarding daysheet entries. Context: Of the 892 payroll charges valued at $1,287,503, we examined 55 daysheets ($44,716 value) and determined that nine daysheets (16% valued at $14,964 did not have documentation to substantiate time charged to the Foster Care, Adoption, and Guardianship Assistance Cluster program. Questioned Costs: In accordance with 2 CFR 200.516(a)(3), auditors are required to report known questioned costs when likely questioned costs are greater than $25,000. Even though the sample results only identified $14,964 (federal share of $13,844 and state share $1,120) in questioned costs, if tests were extended to the entire population, questioned costs could exceed $25,000. Effect: Caseworker time entry could be charged to the wrong program/grant causing administrative costs to be misallocated. Cause: Caseworker failed to retain documentation of time charged to program. Identification of a Repeat Finding: This is a modified, repeat finding from the immediate previous audit, 2022-002. Recommendation: Require the County Program Directors to implement procedures to ensure that daysheets are properly supported by documentation of time charged to each program. Name of Contact Person: Angela Karchmer, Social Services Director Views of Responsible Officials and Planned Corrective Actions: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report.
Finding: 2023-001 Name of Contact Person: Angela Karchmer, Social Services Director Criteria: In order for costs to be allowable for purposes of reimbursement they must be allowable in accordance with 45 CFR section 1356.60 and the NC Division of Social Services Manual. All County Department of Social Services employees which provide direct services must maintain daysheets in accordance with the NC Department of Social Services Information System Policy. Recommendation: Require the County Program Directors to implement procedures to ensure that daysheets are properly supported by documentation of time charged to each program. Corrective Action/Management’s Response: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report. The County has implemented the following process: Daysheet/Documentation Reviews: • QA are conducting random checks bi-weekly to ensure daysheets and documentation are coded correctly. • QA maintains a log of all audits completed. • Audit results are sent to supervisors and social workers for review of the findings. If errors are found discussion takes place regarding how to correct errors. • Supervisors conduct random checks of daysheets and discuss finding during supervision. • All new staff are required within 30 days to watch the state webinar on daysheet entry and take a quiz to insure comprehension. • Daysheet trainings are conducted twice a year for all staff. • DSS Management will work with the Gaston County IT department to upgrade the current daysheet system to allow for better tracking of employee daysheets. • Children and Family Services supervisors will be required to conduct 1 intensive daysheet review per worker each month, attaching eligibility determination paperwork, narratives verifying the work, and ensuring the appropriate funding code is used in daysheets. This paperwork will be reviewed by the program coordinator and administer via an electronic system (Polimorphic). • Supervisors will ensure daysheets are current within 7 days, minimizing errors, and ensuring accuracy. Proposed Completion Date: Management and the Board will implement the above procedures immediately.
2022-002
The County Department of Social Services failed to have caseworker sign the DSS-5120 document in two participants’ casefiles. Upon further review, both applicants were eligible. Context: Of the 371 casefiles, we examined 60 and determined that two (3%) applicants received benefits during the fiscal year without a signed DSS-5120 in the files. Effect: Casefiles were missing completed DSS-5120 documents, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to obtain or retain the completed eligibility documentation. Questioned Costs: None. The County was able to substantiate that the applicants were eligible to receive benefits. Recommendation: Caseworkers should verify all documents are completed and retained in the applicant’s casefile. Name of Contact Person: Angela Karchmer, Social Services Director Views of Responsible Officials and Planned Corrective Actions: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report.
Show full finding ▾Hide full finding ▴U.S. Department of Health and Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Foster Care, Adoption, and Guardianship Assistance Cluster AL# 93.658, 93.659 Grant Number: 2201NCFOST / 2301NCFOST; 2201NCADPT / 2301NCADPT Significant Deficiency, Eligibility Finding 2023-002 Criteria: In accordance with 45 CFR 1356 and the Child Welfare Funding Manual, documentation must be maintained to support eligibility determinations under the requirements of IV-E and the Development Disabilities Assistance and Bill of Rights Act of 2000. Condition: The County Department of Social Services failed to have caseworker sign the DSS-5120 document in two participants’ casefiles. Upon further review, both applicants were eligible. Context: Of the 371 casefiles, we examined 60 and determined that two (3%) applicants received benefits during the fiscal year without a signed DSS-5120 in the files. Effect: Casefiles were missing completed DSS-5120 documents, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to obtain or retain the completed eligibility documentation. Questioned Costs: None. The County was able to substantiate that the applicants were eligible to receive benefits. Recommendation: Caseworkers should verify all documents are completed and retained in the applicant’s casefile. Name of Contact Person: Angela Karchmer, Social Services Director Views of Responsible Officials and Planned Corrective Actions: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report.
Finding: 2023-002 Name of Contact Person: Angela Karchmer, Social Services Director Criteria: In accordance with 45 CFR 1356 and the Child Welfare Funding Manual, documentation must be maintained to support eligibility determinations under the requirements of IV-E and the Development Disabilities Assistance and Bill of Rights Act of 2000. Recommendation: Caseworkers should verify all documents are completed and retained in the applicant’s casefile. Corrective Action/Management’s Response: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report. The County has implemented the following process: • Supervisors will review 5120 forms for appropriate signatures and eligibility, after, forms will be sent through QA for a second level review. • Training on how to appropriately complete DSS form 5120 will be completed for every employee in CFS annually. • CFS QA will conduct annual audits of form 5120 to ensure compliance with required signatures. • Internal Audits will be reviewed with DSS management every six months to ensure appropriate internal controls are in place for the completion of DSS form 5120. Any Gaps in the system will be addressed immediately through an internal corrective action plan. Proposed Completion Date: Management and the Board will implement the above procedures immediately.
Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Name of Contact Person: Angela Karchmer, Social Services Director Views of Responsible Officials and Planned Corrective Actions: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report.
Show full finding ▾Hide full finding ▴U.S. Department of Health and Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medical Assistance Program AL# 93.778 Grant Number: XIX-MAP22 / XIX-MAP23 Program Name: Foster Care AL# 93.658 Grant Number: 2201NCFOST / 2301NCFOST Program Name: Adoption Assistance AL# 93.659 Grant Number: 2201NCADPT / 2301NCADPT Program Name: Child Support Enforcement AL# 93.563 Grant Number: 2201NCCES / 2301NCCES Significant Deficiency Finding 2023-003 Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Name of Contact Person: Angela Karchmer, Social Services Director Views of Responsible Officials and Planned Corrective Actions: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report.
Finding: 2023-003 Name of Contact Person: Angela Karchmer, Social Services Director Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Corrective Action/Management’s Response: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report. The County has implemented the following process: Supervisor held a coaching with the Case Manager on 7/19/2023 Supervisors complete random walk throughs to ensure computers are locked when workers are away from their desk. All staff sign a Confidentiality, Ethical Practices Conflict of Interest Policy annually. Proposed Completion Date: Management and the Board will implement the above procedures immediately.
The County Department of Social Services failed to pay one employee at the correct pay rate. Context: Of the 289 payroll charges valued at $1,294,572, we examined 40 payroll charges ($184,290 value) and determined that one employee (2.5% valued at $415) was not paid at the approved pay rate. Questioned Costs: In accordance with 2 CFR 200.516(a)(3), auditors are required to report known questioned costs when likely questioned costs are greater than $25,000. Costs are under the amount to be reported. Effect: Caseworker time could be charged at the incorrect pay rate causing administrative costs to be inaccurately reported to the state for reimbursement. Cause: The County failed to pay one employee at the correct pay rate. Recommendation: Require the Human Resources Department and County Program Directors to implement procedures to ensure that pay rates are properly entered into the payroll processing system at the time the pay rate is established. Name of Contact Person: Amia Massey, Director, Human Resources Views of Responsible Officials and Planned Corrective Actions: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report.
Show full finding ▾Hide full finding ▴U.S. Department of Health and Human Services Passed through the N.C. Dept. of Health and Human Services Grant Number: 2201NCADPT / 2301NCADPT Program Name: Child Support Enforcement AL# 93.563 Grant Number: 2201NCCES / 2301NCCES Significant Deficiency Non-Material Non-Compliance Finding 2023-004 Criteria: In accordance with 45 CFR 304 and the Division of Social Services Fiscal Manual, management should have an adequate system of internal control procedures in place to ensure that salaries are being paid at the approved rate in accordance with the county pay plan. Condition: The County Department of Social Services failed to pay one employee at the correct pay rate. Context: Of the 289 payroll charges valued at $1,294,572, we examined 40 payroll charges ($184,290 value) and determined that one employee (2.5% valued at $415) was not paid at the approved pay rate. Questioned Costs: In accordance with 2 CFR 200.516(a)(3), auditors are required to report known questioned costs when likely questioned costs are greater than $25,000. Costs are under the amount to be reported. Effect: Caseworker time could be charged at the incorrect pay rate causing administrative costs to be inaccurately reported to the state for reimbursement. Cause: The County failed to pay one employee at the correct pay rate. Recommendation: Require the Human Resources Department and County Program Directors to implement procedures to ensure that pay rates are properly entered into the payroll processing system at the time the pay rate is established. Name of Contact Person: Amia Massey, Director, Human Resources Views of Responsible Officials and Planned Corrective Actions: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report.
Finding: 2023-004 Name of Contact Person: Amia Massey, Director, Human Resources Criteria: In accordance with 45 CFR 304 and the Division of Social Services Fiscal Manual, management should have an adequate system of internal control procedures in place to ensure that salaries are being paid at the approved rate in accordance with the county pay plan. Recommendation: Require the Human Resources Department and County Program Directors to implement procedures to ensure that pay rates are properly entered into the payroll processing system at the time the pay rate is established. Corrective Action/Management’s Response: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report. The County will pursue the automation of the Personnel Action Form (PAF) in Munis. As this will take several months to complete, the county has implemented the following temporary measures: • HR staff responsible for entering new hires or any other pay changes into the county’s personnel system will be required to give the processed paper PAF to their supervisor prior to the end of each pay period • The supervisor will review the PAF, comparing it to Munis to ensure the hourly rate in the personnel system matches the submitted PAF • If correct, the supervisor will then sign off on the PAF and return it to the entering HR staff member for inclusion in the employee’s personnel file • If the supervisor detects an error, they will indicate as such to the entering employee, so the error can be corrected • This process must be completed prior to the end of each applicable pay period to ensure pay changes are correct for that pay period and/or any errors are corrected prior to payroll processing • It will be the entering HR staff member’s responsibility to ensure they have received all PAFs back from their supervisor prior to the end of each applicable pay period Proposed Completion Date: Management will implement the temporary measures immediately. Completion of the automation of the PAF in Munis should take six (6) to nine (9) months (5/21/2023 to 8/21/2023).
FAC accepted this audit on March 15, 2023 — management decision was due September 15, 2023.
The County Department of Social Services failed to retain proper documentation regarding daysheet entries. Context: Of the 476 payroll charges valued at $1,777,797, we examined 40 daysheets ($179,133 value) and determined that one daysheet (3% valued at $988) did not have documentation to substantiate time charged to the TANF program. Questioned Costs: In accordance with 2 CFR 200, auditors are required to report known questioned costs when likely questioned costs are greater than $25,000. Even though the sample results only identified $988 (federal share of $988 and state share $0) in questioned costs, if tests were extended to the entire population, questioned costs could exceed $25,000. Effect: Caseworker time entry could be charged to the wrong program/grant causing administrative costs to be misallocated. Cause: Caseworker failed to retain documentation of time charged to program. Recommendation: Require the County Program Directors to implement procedures to ensure that daysheets are properly supported by documentation of time charged to each program. Name of Contact Person: Tiffany Murray, Finance Director Views of Responsible Officials and Planned Corrective Actions: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report.
Show full finding ▾Hide full finding ▴U.S. Department of Health and Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Temporary Assistance for Needy Families AL# 93.558 Grant Number: G2101NCTANF / 2201NCTANF Significant Deficiency Non-Material Non-Compliance Finding 2022-002 Criteria: In accordance with 2 CFR 200 and the Division of Social Services Fiscal Manual, management should have an adequate system of internal control procedures in place to ensure that daysheet entries are supported by documentation in case record files. Condition: The County Department of Social Services failed to retain proper documentation regarding daysheet entries. Context: Of the 476 payroll charges valued at $1,777,797, we examined 40 daysheets ($179,133 value) and determined that one daysheet (3% valued at $988) did not have documentation to substantiate time charged to the TANF program. Questioned Costs: In accordance with 2 CFR 200, auditors are required to report known questioned costs when likely questioned costs are greater than $25,000. Even though the sample results only identified $988 (federal share of $988 and state share $0) in questioned costs, if tests were extended to the entire population, questioned costs could exceed $25,000. Effect: Caseworker time entry could be charged to the wrong program/grant causing administrative costs to be misallocated. Cause: Caseworker failed to retain documentation of time charged to program. Recommendation: Require the County Program Directors to implement procedures to ensure that daysheets are properly supported by documentation of time charged to each program. Name of Contact Person: Tiffany Murray, Finance Director Views of Responsible Officials and Planned Corrective Actions: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report.
Finding: 2022-002 Name of Contact Person: Angela Karchmer, Social Services Director Criteria: In accordance with the Division of Social Services Fiscal Manual, management should have an adequate system of internal control procedures in place to ensure that daysheet entries are supported by documentation in case record files. Recommendation: Require the County Program Directors to implement procedures to ensure that daysheets are properly supported by documentation of time charged to each program. Corrective Action/Management?s Response: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report. The County has implemented the following process: Daysheet/Documentation Reviews: ? QA are conducting random checks bi-weekly to ensure daysheets and documentation are coded correctly. ? QA maintains a log of all audits completed. ? Audit results are sent to supervisors and social workers for review of the findings. If errors are found, discussion takes place regarding how to correct errors. ? Supervisors conduct random checks of daysheets and discuss finding during supervision. ? All new staff are required within 30 days to watch the state webinar on daysheet entry and take a quiz to insure comprehension. ? Daysheet trainings are conducted twice a year for all staff. Proposed Completion Date: Management and the Board will implement the above procedures immediately. 182
FAC accepted this audit on February 26, 2019 — management decision was due August 26, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on January 10, 2018 — management decision was due July 10, 2018.
GSA_MIGRATION
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