2017 Turnaround Document

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2017 Turnaround Document

Instructions: In addition to the audit report, please complete this Turnaround Document only for each program audited for eligibility. Submit this form along with all required information to the State Local Government Finance Division.

specified programs

Adoption Assistance – Title IV-E

93.659

Medical Assistance Program (Medicaid)

93.778

Auditor statement

Entity Audited:

Year Ended:

Audit Organization:

Signature of Audit Organization:

The information included on this form is based on information included in our workpapers and is based on our audit of the major federal program as applicable. We have not performed any auditing procedures since the date of the auditor's report and have not performed any additional auditing procedures in connection with the completion of this form.

Signed: ______
Title: ______

Entity Audited:

Year Ended:

Audit Organization:

March 2017

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March 2017

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Additional Information Requested

Please include or attach any information for those programs audited for eligibility known at the time of submission that pertains to the following:

1) Indicators of possible management bias.

2) Additional related parties we should be aware of.

3) Significant risks of material noncompliance due to fraud or error, including your (the component auditor’s) response to risk.

4) Noncompliance with laws or regulations that could give rise to a material misstatement in the SEFA.

5) Any other significant matters that you have communicated or expect to communicate to those charged with governance including fraud or suspected fraud involving program management, employees who have significant roles in internal control over compliance at the compliance requirement type level or others where the fraud resulted in a material misstatement or noncompliance.

6) Pervasive control issues noted during the completion of audit work, including issues with system functionality or errors, lack of County DSS Director involvement with the audit process, lack of correcting previously reported issues in accordance with the corrective action plan, etc.

7) Any other matters that you wish to bring to our attention.

Please include an explanation of the above items here or list attachments of any relevant documents.

Entity Audited:

Year Ended:

Audit Organization:

Adoption Assistance – Title IV-E (93.659)

Required Responses

Indicate the program type at this entity in accordance with section 200.518 of Uniform Grant Guidance.

Type A

Type B

The program was audited due to (choose all that apply):

/ /
/

A. Selection as a major program as a result of a risk assessment performed in accordance with section 200.518 of Uniform Grant Guidance

/ /
/

B. Selection as a major program by the N.C. Office of the State Auditor

/ /

The period covered for testing procedures performed (choose all that apply):

A. Year-end only.

Control

Compliance

B. Interim with procedures extended to post-interim period.

Control

Compliance

C. Interim with alternate procedures applied to post-interim period.

Explain the alternate procedures and rationale for these procedures: /

Control

Compliance

For the program audited, were there any audit findings related to internal control deficiencies for the eligibility process disclosed because of the audit?

Yes

If yes,

Please submit copies of the audit findings, including individual error documentation with this document.

Note: Copies of only those audit findings related to internal control deficiencies for the eligibility process are required to be attached to this document.

For the program audited, provide the following regarding your sample and results of testing internal controls for the eligibility process:

A. Sample size –The number of recipient files selected for audit.

Please explain the sample selection methodology if the sample size 60 items or less: /

Recipients

B. Number of errors – The number of recipient files noted to have one or more internal control deficiencies for the tested eligibility process.

/
/

C. Overall Conclusion & Final Assessment of Control Risk – The overall conclusion including a summary of the final assessment of control risk (Maximum or Low) based on the audit procedures performed.

For the program audited, were there any audit findings related to eligibility noncompliance disclosed because of the audit?

Yes

If yes,

Please submit copies of the audit findings, including individual error documentation with this document.

Note: Copies of only those audit findings related to eligibility noncompliance are required to be attached to this document.

For the program audited, provide the following regarding your sample and results of testing compliance of eligibility requirements:

A. Sample size – The number of recipient files selected for audit and the total dollar value of the sample.

Please explain the sample selection methodology if the sample size is less than 60.: /

Recipients

Dollar Value

B. Number of errors – The number of recipient files noted to have one or more deficiencies in the tested compliance eligibility requirements.

/
/

C. Questioned Costs – Any amount associated with recipient files noted as ineligible or receiving incorrect benefit amounts.

D. Replaced Items – Number of items replaced in the sample.

Please explain the reason for replacement and provide information (recipient ID and county) concerning the replaced item for further investigation..
/
/

E. Evaluation of Errors – To provide perspective for judging the prevalence and consequences of the errors noted, please provide the projection of the identified errors to the overall population of recipients and the dollar value of the population. Please describe the methodology used for these projections. This information should support your overall finding classification, i.e. material noncompliance, etc.)

F. Additional Procedures (if necessary) – If noncompliance is identified, explain the additional procedures performed to ensure the evaluation of errors are reasonable to assist in the classification of noncompliance. Please explain:

G. Number of errors noted for cases incorrectly included in the population for the listed audited county – The number of recipient files noted to have one or more deficiencies in the tested compliance eligibility requirements.

/
/

H. Questioned Costs for cases incorrectly included in the population for the listed audited county – Any amount associated with recipient files noted as ineligible or receiving incorrect benefit amounts.

Entity Audited:

Year Ended:

Audit Organization:

Medical Assistance Program (Medicaid) (93.778)

Required Responses

Indicate the program type at this entity in accordance with section 200.518 of Uniform Grant Guidance.

Type A

Type B

The program was audited due to (choose all that apply):

/ /
/

A. Selection as a major program as a result of a risk assessment performed in accordance with section 200.518 of Uniform Grant Guidance

/ /
/

B. Selection as a major program by the N.C. Office of the State Auditor

/ /

The period covered for testing procedures performed (choose all that apply):

A. Year-end only.

Control

Compliance

B. Interim with procedures extended to post-interim period.

Control

Compliance

C. Interim with alternate procedures applied to post-interim period.

Explain the alternate procedures and rationale for these procedures: /

Control

Compliance

For the program audited, were there any audit findings related to internal control deficiencies for the eligibility process disclosed because of the audit?

Yes

If yes,

Please submit copies of the audit findings, including individual error documentation with this document.

Note: Copies of only those audit findings related to internal control deficiencies for the eligibility process are required to be attached to this document.

For the program audited, provide the following regarding your sample and results of testing internal controls for the eligibility process:

A. Sample size – The number of recipient files selected for audit.

Please explain the sample selection methodology if the sample size 60 items or less: /

Recipients

B. Number of errors – The number of recipient files noted to have one or more internal control deficiencies for the tested eligibility process.

/
/

For the program audited, were there any audit findings related to eligibility noncompliance disclosed because of the audit?

Yes

If yes,

Please submit copies of the audit findings, including individual error documentation with this document.

Note: Copies of only those audit findings related to eligibility noncompliance are required to be attached to this document.

For the program audited, provide the following regarding your sample and results of testing compliance of eligibility requirements:

A. Sample size – The number of recipient files selected for audit and the total dollar value of the sample.

Please explain the sample selection methodology and rationale if the sample size is less than 60 Also please submit your risk assessment and internal control assessment (and justification) which leads you to an expectation of zero errors in the sample: /

Recipients

Dollar Value

B. Number of errors – The number of recipient files noted to have one or more deficiencies in the tested compliance eligibility requirements.

/
/

C. Questioned Costs – Any amount associated with recipient files noted as ineligible or receiving incorrect benefit amounts.

D. Replaced Items – Number of items replaced in the sample.

Please explain the reason for replacement and provide information (recipient ID and county) concerning the replaced item for further investigation. /
/

/
/

March 2017