EIN: 566000327
UEI: GFFMCW9XDA53
Audited by: Mauldin & Jenkins
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 19, 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 August 19, 2026 (15 days ago).
What is a management decision? →FAC accepted this audit on March 17, 2025 — management decision was due September 17, 2025.
We noted the County did not submit the 2023 FASS-PH report in a timely manner. The report was submitted in the past several months after the audit for that year’s end, while this year, the report was submitted on January 29, 2025, as a result of our single audit testing discovering it had not been submitted. Cause: The County had turnover in key positions leading to difficulties in finalizing the FASS-PH report on time. Effect: The County was not in compliance with the requirement to submit the FASS-PH report in a timely manner. This is not a material weakness as other information is supplied to HUD throughout the year but is still a significant deficiency as this report not being submitted causes the County to not be in compliance with HUD requirements. Recommendation: We recommend that the County designate specific personnel responsible for monitoring federal reporting deadlines and have internal controls in place to ensure that, even during times of staff turnover, these functions are still being carried out as required. Auditee’s Response: The 2023 FASS-PH report is now completed, and the 2024 FASS-PH is in progress of being completed. Both of these reports have been added to our year-end checklist
Show full finding ▾Hide full finding ▴Information on the Federal Program: Low Income Housing Assistance Program (Section 8), Assistance Listing Number 14.871, U.S. Department of Housing and Urban Development. Criteria: Public Housing Agencies (PHAs) are required to submit timely a Financial Assessment Sub-system (FASSPH) GAAP-based unaudited and audited financial information electronically to HUD. Condition: We noted the County did not submit the 2023 FASS-PH report in a timely manner. The report was submitted in the past several months after the audit for that year’s end, while this year, the report was submitted on January 29, 2025, as a result of our single audit testing discovering it had not been submitted. Cause: The County had turnover in key positions leading to difficulties in finalizing the FASS-PH report on time. Effect: The County was not in compliance with the requirement to submit the FASS-PH report in a timely manner. This is not a material weakness as other information is supplied to HUD throughout the year but is still a significant deficiency as this report not being submitted causes the County to not be in compliance with HUD requirements. Recommendation: We recommend that the County designate specific personnel responsible for monitoring federal reporting deadlines and have internal controls in place to ensure that, even during times of staff turnover, these functions are still being carried out as required. Auditee’s Response: The 2023 FASS-PH report is now completed, and the 2024 FASS-PH is in progress of being completed. Both of these reports have been added to our year-end checklist
The 2023 FASS-PH report is now completed, and the 2024 FASS-PH is in progress of being completed. These reports have been added to our year-end checklist. Include FASS-PH report to closing year-end reports schedule Financial reconciliations. FASS-PH report preparation. Management review & approval. Assign responsible parties for each step in the process. Conduct weekly check-ins during reporting periods to track progress. Name of contact person: Gary Donaldson 206
FAC accepted this audit on February 14, 2024 — management decision was due August 14, 2024.
Employee’s time is tracked through the use of day sheets in which employees track their time by service code in 6-minute increments. Day sheets are used to complete weekly timesheets which are approved by supervisors. We noted three out of forty day sheets selected for Medicaid, and one out of forty day sheets selected for SNAP that had more program minutes than what was reported on the employee’s approved time sheet. Context/Cause: The day sheets included more program time than was included on the employee’s approved timesheet. We noted the above condition in three out of forty day sheets selected for Medicaid, and one out of forty day sheets for SNAP. Effects: Inaccurate reporting of time coded to programs could affect the total federal and state reimbursement for the program. Recommendation: We recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the daysheets. Auditee’s Response: We concur with the finding.
Show full finding ▾Hide full finding ▴2023-001 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles Information on the federal programs: Medicaid Cluster (Medicaid), Assistance Listing Number 93.778, U.S. Department of Health and Human Services, passed through the N.C. Department of Health and Human Services (NCDHHS), Division of Medical Assistance. Supplemental Nutrition Assistance Program Cluster (SNAP), Assistance Listing Number 10.561, U.S. Department of Agriculture, Division of Social Services. Criteria: Per the NCDHHS policy manual, salaries, wages, and fringe benefits of Department of Social Service employees hired under the state merit system are allowable. Salaries shall be allocated to programs by time distribution methods and supported by payroll and attendance records for individuals. Condition: Employee’s time is tracked through the use of day sheets in which employees track their time by service code in 6-minute increments. Day sheets are used to complete weekly timesheets which are approved by supervisors. We noted three out of forty day sheets selected for Medicaid, and one out of forty day sheets selected for SNAP that had more program minutes than what was reported on the employee’s approved time sheet. Context/Cause: The day sheets included more program time than was included on the employee’s approved timesheet. We noted the above condition in three out of forty day sheets selected for Medicaid, and one out of forty day sheets for SNAP. Effects: Inaccurate reporting of time coded to programs could affect the total federal and state reimbursement for the program. Recommendation: We recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the daysheets. Auditee’s Response: We concur with the finding.
2023-001 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles Name of contact person: Nancy Coston, Director of the Department of Social Services Department Response: DSS agrees that there were some discrepancies found between Daysheets and Kronos time. Given the differences between the reporting deadlines for the two automated systems, it is highly unlikely that all staff time will ever match exactly. However, DSS will continue to use the reconciliation process outlined below. DSS Daysheets/Kronos Reconciliation Process Employees must enter their time into Daysheets by 5 pm on the following business day, unless special permission is obtained from the employee’s supervisor. Employees are responsible for ensuring that the minutes/hours reported on the Daysheets agree to their time reported in Kronos. When they certify their time in the Daysheets program, they are certifying that they have reconciled their Daysheet time to the Kronos system. On a weekly basis by Wednesday at noon, Supervisors must verify the Daysheet time reported for the prior week for each direct report and that it agrees to the Kronos recordkeeping reports for that period. Supervisors must keep records evidencing that this reconciliation has been completed. This documentation can be requested for review by the DSS Accounting staff and/or auditors at any time. On a monthly basis prior to uploading Daysheets to the State, Accounting unit staff will verify the Daysheet time reported for the month for all department staff (required to complete a Daysheet) and that it agrees to the Kronos recordkeeping reports for the period. Accounting unit staff will utilize Kronos and Daysheet systems generated reports in the verification process. Supervisors will be notified of any discrepancies and will have staff make the necessary corrections. Supervisors are responsible for counseling employees whose time in Daysheets do not agree to Kronos or for those who do not enter time within required timeframes without supervisor approval. On a monthly basis, according to the Daysheet Deadline Calendar provided by Accounting, each supervisor is responsible for approving the accuracy of the Daysheets in the Daysheets program. It is expected that the supervisor has properly reconciled the minutes and hours reported in the Daysheets to the Kronos system. Please note, in instances where Kronos time is rounded to the hundredth decimal, Daysheet time will not reconcile since it will result in partial minutes. In these instances, Daysheet minutes will be rounded up or down. Proposed Completion Date: January 1, 2024
2022-005, 2022-006
FAC accepted this audit on January 24, 2023 — management decision was due July 24, 2023.
Information on the federal programs: Medicaid Cluster (Medicaid), Assistance Listing Number 93.778, U.S.
Show full finding ▾Hide full finding ▴Information on the federal programs: Medicaid Cluster (Medicaid), Assistance Listing Number 93.778, U.S.
Employees must enter their time into Daysheets by 5 pm on the following business day, unless special permission is obtained from the employee?s supervisor. Employees are responsible for ensuring that the minutes/hours reported on the Daysheets agree to their time reported in Kronos. When they certify their time in the Daysheets program, they are certifying that they have reconciled their Daysheet time to the Kronos system. On a weekly basis by Wednesday at noon, Supervisors must verify the Daysheet time reported for the prior week for each direct report and that it agrees to the Kronos recordkeeping reports for that period. Supervisors must keep records evidencing that this reconciliation has been completed. This documentation can be requested for review by the DSS Accounting staff and/or auditors at any time. On a weekly basis by Thursday at noon, Accounting unit staff will verify the Daysheet time reported for the prior week for all department staff (required to complete a Daysheet) and that it agrees to the Kronos recordkeeping reports for the period. Accounting unit staff will utilize Kronos and Daysheet systems generated reports in the verification process. Supervisors and staff will be notified by email of any discrepancies and will have three business days to make corrections. Supervisors are responsible for counseling employees whose time in Daysheets do not agree to Kronos or for those who do not enter time within required timeframes without supervisor approval. On a monthly basis, according to the Daysheet Deadline Calendar provided by Accounting, each supervisor is responsible for approving the accuracy of the Daysheets in the Daysheets program. It is expected that the supervisor has properly reconciled the minutes and hours reported in the Daysheets to the Kronos system.
FAC accepted this audit on February 17, 2022 — management decision was due August 17, 2022.
In one case tested, the youngest member in the household was 26 years old. No child was in the home. Context: In one case of a total 20 cases tested, there was no minor child living in the home. Questioned costs: $21,526. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could provide funding to individuals who are not eligible. Cause: The County oversight when performing reviews over applications. Recommendation: Although these issues will occur from time to time considering the volume of case files the County processes and maintains, we recommend procedures be reinforced in order to ensure all proper documentation is kept and maintained in the case file in an attempt to prevent loose filings resulting in missing documentation. It is recommended employees be provided training on the program specifics regarding minor children living in the homes of the program beneficiaries. Views of responsible officials: County agrees with finding.
Show full finding ▾Hide full finding ▴Finding 2021-001 U.S. Department of Health and Human Services Passed-through the N.C. Department of Health and Human Services Division of Social Services Federal Assistance Listing #: 93.558 Program Name: Temporary Assistance for Needy Families State Program: Work First Program Nonmaterial noncompliance ? Eligibility of MOE Cases Criteria: Only a financially needy family that consists of, at a minimum, a minor child living with a parent or other caretaker relative, or a pregnant woman may receive TANF ?assistance? or most MOE-funded benefits. The minor child must be living in the home. Condition: In one case tested, the youngest member in the household was 26 years old. No child was in the home. Context: In one case of a total 20 cases tested, there was no minor child living in the home. Questioned costs: $21,526. Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk that the County could provide funding to individuals who are not eligible. Cause: The County oversight when performing reviews over applications. Recommendation: Although these issues will occur from time to time considering the volume of case files the County processes and maintains, we recommend procedures be reinforced in order to ensure all proper documentation is kept and maintained in the case file in an attempt to prevent loose filings resulting in missing documentation. It is recommended employees be provided training on the program specifics regarding minor children living in the homes of the program beneficiaries. Views of responsible officials: County agrees with finding.
Finding: 2021-001 Name of contact person: Nancy Coston, Director of the Department of Social Services Corrective Action: All employees and supervisors are receiving additional training regarding the different emergency programs. Proposed Completion Date: February 1, 2022
FAC accepted this audit on March 24, 2021 — management decision was due September 24, 2021.
FAC accepted this audit on March 2, 2020 — management decision was due September 2, 2020.
FAC accepted this audit on July 16, 2019 — management decision was due January 16, 2020.
FAC accepted this audit on January 15, 2018 — management decision was due July 15, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on March 14, 2017 — management decision was due September 14, 2017.
GSA_MIGRATION
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