Cost Accounting/ Financial Reporting

The Cost Accounting Branch designs, implements and maintains cost allocation systems for the DHHS, which includes managing the monthly cost allocation process. Various formal cost allocation plans and indirect cost rate proposals for the DHHS are developed, updated and submitted for approval to the Division of Cost Allocation in Washington, DC. Cost Accounting Staff is also responsible for the preparation and analysis of all cost accounting reports for the Department-wide, multi-year Information Technology projects and for the IT project cost accounting reports required by state law to be submitted monthly to the Office of the State Controller.

Cost Accounting

The Cost Accounting Branch designs, implements and maintains cost allocation systems for the DHHS, which includes managing the monthly cost allocation process. Various formal cost allocation plans and indirect cost rate proposals for the DHHS are developed, updated and submitted for approval to the Division of Cost Allocation in Washington, DC. Cost Accounting Staff is also responsible for the preparation and analysis of all cost accounting reports for the Department-wide, multi-year Information Technology projects and for the IT project cost accounting reports required by state law to be submitted monthly to the Office of the State Controller.

Audit Resolution and Monitoring

The Audit Resolution and Monitoring Branch has lead responsibility for resolution of all financial only and financial and programmatic audits of local governments, non-profit agencies and audits conducted by the Office of the State Auditor of DHHS Divisions/Offices. The Branch is also responsible for coordinating DHHS program monitoring of financial assistance subrecipients in accordance with OMB Circular A-133 and NCGS 143-6.2. As well, the Branch oversees the records retention function across the DHHS.

Federal Grants and Financial Reporting

The Federal Grants and Financial Reporting Unit is responsible for the management, coordination and supervision of all federal fund accounting, financial reporting, financial analysis, and audit resolution relative to federal funds accounting and the coordination of the annual accrual process and preparation of the Comprehensive Annual Financial Report (CAFR) for the Department of Health and Human Services.

North Carolina Accounting System

The North Carolina Accounting System Unit provides direction, guidance, assistance, training, and instruction to DHHS Office of the Controller employees in the utilization of NCAS, the operations of the various subsystems, and the operations of interfaces and injection into NCAS. This Unit develops and writes technical procedures for recording information for transactions that have proven to be difficult to enter into NCAS and writes procedures for correction of errors. This unit is responsible for research and correction of the more difficult errors and balancing problems. This unit is responsible for developing programs that will extract data from NCAS to be utilized in determining how to correct problems with the system.

Rate Setting

The Rate Setting Branch has the responsibility for developing reimbursement rates and/or annual settlements for:

• Adult Care Homes
• Maternity Homes
• Foster Care and Residential Treatment Agencies
• Mental Health, Developmental Disabilities, and Substance Abuse Facilities
• Developmental Day Centers
• Local Health Departments and Children’s Developmental Service Agencies

The Branch is also responsible for the review and financial analysis of the Mental Health Institution’s cost reports, as well as ensuring billings for their labs, pharmacy, services and inventory are appropriately captured by the State’s accounting system.

Last updated October 6, 2009