EIN: 566000333
UEI: QZ6BZPGLX4Y9
Audited by: Martin Starnes & associates
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 March 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 September 16, 2026 (18 days from today).
What is a management decision? →FAC accepted this audit on December 30, 2024 — management decision was due June 30, 2025.
FAC accepted this audit on January 17, 2024 — management decision was due July 17, 2024.
FAC accepted this audit on November 30, 2022 — management decision was due May 30, 2023.
FAC accepted this audit on December 16, 2021 — management decision was due June 16, 2022.
FAC accepted this audit on March 14, 2021 — management decision was due September 14, 2021.
FAC accepted this audit on January 12, 2020 — management decision was due July 12, 2020.
Polk County?s second party review process is not detecting and correcting errors in a timely manner. There were several second party review case files that were reviewed by a supervisor that were either not accurately reviewed to identify errors or errors were noted by the reviewer but not corrected by the caseworker. The errors noted during our review were technical errors and did not have an effect on eligibility determinations. Cause: The County does not have a formal process to track and monitor the second party reviews. Effect: Errors can occur in determining or documenting Medicaid or SNAP eligibility and not be detected or corrected in a timely manner. Potential errors not detected in second party review process could impact an individual's eligibility determination and potential medical expenses could be inappropriately paid. The County could be responsible to pay back these claims. Identification of a repeat finding: This is not a repeat finding. Questioned costs: none. Recommendation: We have recommended to management that the second party review process be standardized for all case files reviewed. Supervisors should review the case file, give the corrections to the caseworker (if any), caseworkers should make any corrections, and return to supervisor who reviews the corrections and signs off that the case file is now correct and free of any errors. Views of responsible officials and planned corrective actions: The County agrees with finding. Please refer to the County?s corrective action plan on page 116.
Show full finding ▾Hide full finding ▴US Department of Health and Human Services Passed through the NC Dept. of Health and Human Services Program Name: Medical Assistance Program (Medicaid; Title XIX); SNAP Cluster CFDA # 93.778; 10.561 Finding: 2019-001 Medicaid and SNAP Second Party Reviews MATERIAL WEAKNESS Criteria: The Division of Medical Assistance (DMA) requires second party reviews for Medicaid cases of all counties in North Carolina. The reviews are not only a requirement, but are a necessary component in the County?s system of internal control to train case workers, and detect and correct errors in eligibility determinations or documentation. Condition: Polk County?s second party review process is not detecting and correcting errors in a timely manner. There were several second party review case files that were reviewed by a supervisor that were either not accurately reviewed to identify errors or errors were noted by the reviewer but not corrected by the caseworker. The errors noted during our review were technical errors and did not have an effect on eligibility determinations. Cause: The County does not have a formal process to track and monitor the second party reviews. Effect: Errors can occur in determining or documenting Medicaid or SNAP eligibility and not be detected or corrected in a timely manner. Potential errors not detected in second party review process could impact an individual's eligibility determination and potential medical expenses could be inappropriately paid. The County could be responsible to pay back these claims. Identification of a repeat finding: This is not a repeat finding. Questioned costs: none. Recommendation: We have recommended to management that the second party review process be standardized for all case files reviewed. Supervisors should review the case file, give the corrections to the caseworker (if any), caseworkers should make any corrections, and return to supervisor who reviews the corrections and signs off that the case file is now correct and free of any errors. Views of responsible officials and planned corrective actions: The County agrees with finding. Please refer to the County?s corrective action plan on page 116.
CORRECTIVE ACTION PLAN For the year ended June 30, 2019 Finding 2019-001 Name of Contact Person: Joshua Kennedy The agency has now established a standardized process per the recommendation of the auditors to track reviews and provide for a closed loop process. This process will include a sign-off process for supervisors to note when corrections have been made by workers.
FAC accepted this audit on January 31, 2019 — management decision was due July 31, 2019.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on January 3, 2018 — management decision was due July 3, 2018.
FAC accepted this audit on December 5, 2016 — management decision was due June 5, 2017.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴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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