EIN: 566001522
UEI: UC6WJ2MQMJS8
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 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 September 19, 2026 (30 days from today).
What is a management decision? →Criteria: Per the NC Department of Health and Human Services-Division of Health Benefits, the County Department of Social Services Agency is responsible for determining client eligibility in accordance with eligibility requirements defined in the approved State Plan (42 CFR Section 431.10). Condition and Context: Of the 77 claims tested we noted the following: 3 errors which resulted in ineligible benefits where the County failed to utilize the correct Form DSS-8110 (Notice of Modification, Termination, or Continuation of Public Assistance) notification generation procedures required to properly close a case and terminate benefits in the NCFAST system resulting in ineligible full Medicaid benefits for 3 individuals in the FY 24-25 audit period of availability. Of the 77 claims tested, we noted: 8 instances which included incorrect countable and/or non-countable income and/or incorrect budget calculations; 1 instance which included incorrect countable and/or non-countable resources and/or incorrect budget calculations; 3 instances which the State & Local Agency internal control policy required dictation/case notes were not completed and present in the case file documentation or if present, was not adequate supporting documentation; 2 instances in of incorrect program benefit determination. These noted agency technical errors did not result in ineligible benefits. Effect: Ineligible persons received benefits. Additionally, there is potential for additional ineligible persons to receive benefits. Cause: Administrative oversight.Identification of a Repeat Finding: The findings noted that resulted in ineligible benefits, and well as those that did not result in ineligible benefits are both repeat findings from the immediate previous audit, 2024-001. Questioned Costs: None noted. Recommendation: We recommend the County continue to implement training and oversight to ensure that all County staff are properly informed of applicable program requirements. Management’s Response: See corrective action plan.
Training with all Medicaid Income Maintenance Caseworkers was conducted on January 28 and 29, 2026, to address the deficiencies noted above. All seasoned Medicaid workers have a minimum of two cases reviewed through a second-party process each month. Any errors found are addressed with the caseworkers individually and are used for training during monthly unit meetings held with all of our Medicaid caseworkers. Currently, Carteret County has 9 unseasoned workers who are being 100% second partied.
2024-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 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 September 10, 2025, which was (344 days ago).
What is a management decision? →Management’s Response: See corrective action plan.
See audit report PDF
2023-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 27, 2024. 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 27, 2024, which was (723 days ago).
What is a management decision? →Management’s Response: See corrective action plan.
See audit report PDF
2022-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 2, 2023. 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 2, 2023, which was (1114 days ago).
What is a management decision? →Material Weakness in Internal Control Over Compliance ? Medicaid Cluster Finding 2022-001 US Department of Health and Human Services Passed through the NC Department of Health and Human Services (NC DHHS) Program Name: Medicaid Cluster ? Medical Assistance Program (Medicaid; Title XIX) AL #: 93.778 Award Year: 2022 Criteria: Per the NC Department of Health and Human Services-Division of Health Benefits, the County Department of Social Services Agency is responsible to determine client eligibility in accordance with eligibility requirements defined in the approved State Plan (42 CFR Section 431.10). Condition and Context: Of the 60 claims tested we noted the following: 5 instances which included incorrect countable / non-countable income and/or incorrect budget calculations; 2 instances which included incorrect MAGI tax household, member relationship status, or financial unit status which is required under the Modified Adjusted Gross Income (MAGI) for proper eligibility determinations for Family and Children?s Medicaid; 2 instances which included incorrect countable resources and/or incorrect budget calculations; 1 instance in which the local agency failed to prepare a child support referral when there was not absent parent documentation and the parent/caretaker was receiving benefits in the case; 1 instance where agency caseworkers failed to run online verification matches (OVS) and/or (AVS) in NC FAST for all applicable members of the household; 2 instances where a claim recipient's current year eligibility had been automatically Covid-19 extended and therefore the most recent prior year eligibility was tested in lieu and resulted in an incorrect benefit determination of a related member of the claim recipient's household. Identification of a Repeat Finding: This is a repeat finding from the immediate previous audit, 2021-002. Effect: Potential for ineligible applicant to receive benefits. Cause: Administrative oversight. Questioned Costs: None noted. Recommendation: We recommend the County continue to implement training and oversight to ensure that all County staff are properly informed of applicable program requirements. Management?s Response: See corrective action plan
Corrective Action Plan Section III. Findings and Questioned Costs for Federal Awards Material Weakness in Internal Control Over Compliance ? Medicaid Cluster Finding 2022-001 and 2022-002 "See Corrective Action Plan for Chart/Table"
2021-002
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 16, 2021. 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 June 16, 2022, which was (1526 days ago).
What is a management decision? →Material Weakness in Internal Control Over Compliance - Medicaid Cluster Finding 2021-002 US Department of Health and Human Services Passed through the NC Department of Health and Human Services (NC DHHS) Program Name: Medicaid Cluster - Medical Assistance Program (Medicaid; Title XIX) AL # 93.778 Award Year: 2021 Criteria: Per the NC Department of Health and Human Services-Division of Health Benefits, the County Department of Social Services Agency is responsible to determine client eligibility in accordance with eligibility requirements defined in the approved State Plan (42 CFR Section 431.10). Condition and Context: Of the 60 claims tested we noted the following: 7 instances which included incorrect countable/non-countable income and/or incorrect budget calculations; 3 instances which included incorrect MAGI tax household for member relationship status which is required under the Modified Adjusted Gross Income (MAGI) for proper eligibility determinations for Family and Children's' Medicaid; 1 instance where agency caseworkers failed to react timely to a change in client's situation; 8 instances which included incorrect countable resources and/or incorrect budget calculations; 4 instances where agency caseworkers failed to run online verification matches (OVS) and/or (AVS) in NC FAST for all applicable members of the household; 2 instances in which the local agency failed to prepare a child support referral when there was not absent parent documentation and the parent/caretaker was receiving benefits in the case; 1 instance where the agency caseworker failed to run a register of deeds check at application to verify resources; 1 instance which included an incorrect living arrangement for an adult Medicaid recipient; 6 instances where agency internal control policy required Family & Children's' Medicaid manual checklist and budget was not completed and present in the case file documentation. This is not a state requirement but a local agency policy used to ensure accuracy of eligibility determination and proper input into NCFAST; 1 instance where agency internal control policy required dictation/narrative case notes was not completed and present in the case file documentation. Identification of a Repeat Finding: This is a repeat finding from the immediate previous audit, 2020-002 Effect: Potential for ineligible applicant to receive benefits. Cause: Administrative oversight. Questioned Costs: None noted. Recommendation: We recommend the County continue to implement training and oversight to ensure that all County staff are properly informed of applicable program requirements. Management's Response: See corrective action plan.
Corrective Action Plan Section III. Findings and Questioned Costs for Federal Awards Material Weakness in Internal Control Over Compliance ? Medicaid Cluster Finding 2021-002 and 2021-004 "See Corrective Action Plan for Chart/Table"
2020-002
Significant Deficiency in Internal Control Over Compliance - COVID-19 HAVA Election Security Grants - HAVA CARES Act Grant Finding 2021-003 US Election Assistance Commission Passed through the North Carolina State Board of Elections AL # 90.404 Award Year: 2021 Criteria: Activities Allowed or Unhallowed and Allowable Costs/Cost Principles per 2 CFR part 200, subpart E notes that costs should not consist of improper payments, including duplicate payments. Condition and Context: While performing testing of the COVID-19 HAVA Election Security Grants - HAVA CARES Act Grant, it was noted where two election payroll reports, were submitted for both HAVA and CARES funding, thus receiving funding for the same expenditure twice. Once the County Finance Department was notified of this error, they immediately worked with the NC State Board of Elections to remedy the error. The County had more than enough Board of Elections expenditures that were paid for with local funds to offset the payroll error. This support was sent to the NC State Board of Elections, who accepted the modification submitted by the County, noting no refund was necessary on the County's part, therefore the County is still in compliance. Effect: Costs that had already been reimbursed by HAVA funding were duplicated and also submitted as allowable costs for CARES funding. Cause: Review procedures between separate grant administrators failed to identify the inadvertent error that included the duplicated dates when the elections payroll reports were run. Questioned Costs: None noted. Recommendation: It is recommended that a duplication check be implemented as part of the review process when submitting expenditures for grant funding. Management's Response: See corrective action plan.
Corrective Action Plan Significant Deficiency in Internal Control Over Compliance ? COVID-19 HAVA Elections Security Grants ? HAVA CARES Act Grant Finding 2021-003 Carteret County Finance Department grants staff will review all draw down supporting detail documentation to verify no duplication of expenditures. Senior finance staff will review and verify that duplication of expenditures is not submitted to the granting agency. This plan became effective November 17, 2021.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 23, 2021. 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 23, 2021, which was (1792 days ago).
What is a management decision? →Material Weakness in Internal Control Over Compliance - Medicaid Cluster Finding 2020-002 US Department of Health and Human Services Passed through the NC Department of Health and Human Services (NC DHHS) Program Name: Medical Assistance Program Cluster (Medicaid; Title XIX) CFDA # 93.778 Award Year: 2020 Criteria: Per the NC Department of Health and Human Services-Division of Health Benefits, the County Department of Social Services Agency is responsible to determine client eligibility in accordance with eligibility requirements defined in the approved State Plan (42 CFR Section 431.10). Condition and Context: Of the 60 claims tested we noted the following: 8 instances which included incorrect countable and/or non-countable income resulting in incorrect budget calculations; 4 instances which included incorrect MAGI tax household for member relationship status which is required under the Modified Adjusted Gross Income (MAGI) for proper eligibility determinations for Family and Children's' Medicaid; 3 instances where agency caseworkers failed to react timely to a change in client's situation; 3 instances which included incorrect countable resources and incorrect budget calculations; 2 instances where agency caseworkers failed to run online verification matches (OVS) and/or (AVS) in NC FAST for all applicable members of the household; 1 instance where agency caseworker failed to obtain, update and verify a beneficiary's social security number and therefore failed to verify citizenship; 1 instance where the agency caseworker failed to run a register of deeds check at application to verify resources; 2 instances where agency internal control policy required Family & Childrens' Medicaid manual checklist and budget was not completed and present in the case file documentation. This is not a state requirement but a local agency policy used to ensure accuracy of eligibility determination and proper input into NCFAST; 1 instance where agency internal control policy required dictation / narrative case notes was not completed and present in the case file documentation. Identification of a Repeat Finding: This is a repeat finding from the immediate previous audit, 2019-002 Effect: Potential for ineligible applicant to receive benefits. Cause: Administrative oversight. Questioned Costs: None noted. Recommendation: We recommend the County continue to implement training and oversight to ensure that all County staff are properly informed of applicable program requirements. Management's Response: See corrective action plan.
January 21, 2021 Corrective Action Plan. Material Weakness in Internal Control Over Compliance - Medicaid Cluster Finding 2020-002 and 2020-003. In our 2020 Single County Audit, nine (9) Condition and Context problematic areas were identified. Following, each area is stated with a corresponding training date to address the deficiencies: SEE CORRECTIVE ACTION PLAN FOR CHART/TABLE. As indicated above, several trainings have been scheduled and all will be completed by March 17, 2021. Clinton W. Lewis, Carteret Co DSS Director
2019-002
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 19, 2019. 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 May 19, 2020, which was (2284 days ago).
What is a management decision? →Material Weakness in Internal Control Over Compliance - Medical Assistance (MA) Finding 2019-002 US Department of Health and Human Services Passed through the NC Department of Health and Human Services (NC DHHS) Program Name: Medical Assistance Program (MA) CFDA # 93.778 Criteria: Per the NC Department of Health and Human Services-Division of Health Benefits, the County Department of Social Services Agency is responsible to determine client eligibility in accordance with eligibility requirements defined in the approved State Plan (42 CFR Section 431.10). Condition and Context: Of the 77 claims tested we noted the following: 10 cases which included incorrect countable and/or non-countable income resulting in incorrect budget calculations; 2 cases which included incorrect tax filing status which is required under the Modified Adjusted Gross Income (MAGI) for proper eligibility determinations for Family and Children's' Medicaid; 2 cases where agency caseworkers failed to react timely to a change in client's situation; 2 cases which included incorrect countable resources; 2 cases in which the local Carteret County DSS Agency internal control required Family & Children's' Medicaid manual checklist and budget was not completed and present in the case file documentation. This is not a state requirement but simply a local agency policy used to ensure accuracy and proper input into NCFAST. All are considered procedural agency internal control deficiencies which did not affect the overall eligibility of the cases. Effect: Potential for ineligible applicant to receive benefits. Cause: Administrative oversight. Questioned Costs: None noted.
Following, each area is stated with a corresponding training date to address the deficiencies: 1) 10 cases which included incorrect income countable and/or non-countable income resulting in incorrect budget calculations - Budget Training November 21,2019 and December 12, 2019. 2)2 cases which included incorrect tax filing status which is required under the Modified Adjusted Gross Income (MAGI) for proper eligibility determinations for family and childrens' medicaid - Tax Filing Status Training - December 12, 2019. 3) 2 cases where agency caseworkers failed to react timely to a change in client's situation - Timely Reaction to Client Change Training - December 12, 2019. 4) 2 cases which included incorrect countable resources - Countable Resource Training - September 30, 2019, October 17, 2019 and December 12, 2019. 5) 2 cases in which the local Carteret County DSS Agency internal control required family and childrens' medicaid manual checklist and budget was not completed and present in the case file documentation - Agency internal control training - December 12, 2019. As indicated above, several trainings have been completed and all will be completed by December 12, 2019.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 11, 2018. 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 11, 2018, which was (2962 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2016-007, 2016-008
GSA_MIGRATION
GSA_MIGRATION
2016-003, 2016-005
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 21, 2016. 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 June 21, 2017, which was (3347 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
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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