FAC Explorer

Audit 326748

FY End
2023-12-31
Total Expended
$11.03M
Findings
16
Programs
42
Organization: Dunn County (WI)
Year: 2023 Accepted: 2024-10-31
Auditor: Kerberrose Sc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
504244 2023-006 Material Weakness - A
504245 2023-006 Material Weakness - A
504246 2023-006 Material Weakness - A
504247 2023-006 Material Weakness - A
504248 2023-006 Material Weakness - A
504249 2023-006 Material Weakness - A
504250 2023-006 Material Weakness - A
504251 2023-006 Material Weakness - A
1080686 2023-006 Material Weakness - A
1080687 2023-006 Material Weakness - A
1080688 2023-006 Material Weakness - A
1080689 2023-006 Material Weakness - A
1080690 2023-006 Material Weakness - A
1080691 2023-006 Material Weakness - A
1080692 2023-006 Material Weakness - A
1080693 2023-006 Material Weakness - A

Programs

ALN Program Spent Major Findings
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $939,899 - 0
93.778 Medical Assistance Program $464,756 Yes 1
93.958 Block Grants for Community Mental Health Services $430,000 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $260,778 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $228,688 - 0
93.788 Opioid Str $141,577 - 0
16.838 Comprehensive Opioid Abuse Site-Based Program $137,853 - 0
16.593 Residential Substance Abuse Treatment for State Prisoners $125,552 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $114,766 - 0
16.575 Crime Victim Assistance $105,492 - 0
93.994 Maternal and Child Health Services Block Grant to the States $86,095 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $61,172 - 0
20.507 Federal Transit_formula Grants $57,808 - 0
21.032 Local Assistance and Tribal Consistency Fund $50,000 - 0
84.181 Special Education-Grants for Infants and Families $49,241 - 0
93.217 Family Planning_services $44,800 - 0
93.556 Promoting Safe and Stable Families $42,827 - 0
93.069 Public Health Emergency Preparedness $35,301 - 0
93.090 Guardianship Assistance $31,685 - 0
93.658 Foster Care_title IV-E $28,012 - 0
20.600 State and Community Highway Safety $26,534 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $23,758 - 0
93.767 Children's Health Insurance Program $18,234 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $15,878 Yes 0
93.268 Immunization Cooperative Agreements $15,357 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $14,161 - 0
93.558 Temporary Assistance for Needy Families $12,214 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $11,220 - 0
66.032 State Indoor Radon Grants $8,398 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $7,076 - 0
93.991 Preventive Health and Health Services Block Grant $6,814 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $5,998 - 0
93.667 Social Services Block Grant $4,576 - 0
93.071 Medicare Enrollment Assistance Program $3,676 - 0
93.324 State Health Insurance Assistance Program $3,454 - 0
93.945 Assistance Programs for Chronic Disease Prevention and Control $2,894 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $2,749 - 0
93.659 Adoption Assistance $2,257 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $1,971 - 0
93.575 Child Care and Development Block Grant $1,751 - 0
93.435 Innovative State and Local Public Health Strategies to Prevent and Manage Diabetes and Heart Disease and Stroke- $1,414 - 0
93.563 Child Support Enforcement $-49,457 - 0

Contacts

Name Title Type
H6Y5JQBJ2119 Beata Haug Auditee
7152322429 Greg Pitel, CPA Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the County’s 2023 fund financial statements. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the County in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded County expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State Single Audit guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: n/a The accompanying schedules of expenditures of federal and state awards for the County are presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State Single Audit Guidelines issued by the Wisconsin Department of Administration. The schedules of expenditures of federal and state awards include all federal and state awards of the County. Because the schedules present only a selected portion of the operations of the County, they are not intended to and do not present the financial position, changes in net position, or cash flows of the County.
Title: Significant Accounting Policies Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the County’s 2023 fund financial statements. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the County in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded County expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State Single Audit guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: n/a Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the County’s 2023 fund financial statements. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the County in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded County expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State Single Audit guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The County has not elected to charge a de minimis indirect cost rate of 10% of modified total costs.
Title: Oversight Agencies Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the County’s 2023 fund financial statements. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the County in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded County expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State Single Audit guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: n/a The federal and state oversight agencies for the County are as follows: Federal - U.S. Department of Justice State - Wisconsin Department of Health Services
Title: Title 19 Medical Assistance Payments Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the County’s 2023 fund financial statements. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the County in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded County expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State Single Audit guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: n/a The Schedules of Expenditures of Federal and State Awards do not include repayments received by the County’s Human Service Department for Title 19 Medical Assistance programs. The payments are considered a contract for services between the State and the County and therefore are not reported as federal or state awards.
Title: Pass Through Entities Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the County’s 2023 fund financial statements. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the County in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded County expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State Single Audit guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: n/a Federal awards have been passed through the following entities: GWAAR - Greater Wisconsin Agency on Aging Resources WI DCF - Wisconsin Department of Children and Families WI DHS - Wisconsin Department of Health Services WI DMA - Wisconsin Department of Military Affairs WI DNR - Wisconsin Department of Natural Resources WI DOA - Wisconsin Department of Administration WI DOJ - Wisconsin Department of Justice WI DOT - Wisconsin Department of Transportation WI VA - Wisconsin Department of Veterans Affairs
Title: State Direct Payments Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the County’s 2023 fund financial statements. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the County in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded County expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State Single Audit guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: n/a Payments made directly to recipients and vendors by the State of Wisconsin under the FoodShare Wisconsin program on behalf of the County are not included in the Schedules of Expenditures of Federal and State Awards.
Title: State of Wisconsin Aids Reporting System Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the County’s 2023 fund financial statements. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the County in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded County expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State Single Audit guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: n/a The Wisconsin Departments of Health Services (DHS) and Children and Families (DCF) utilize the Grant Enrollment, Application and Reporting System (GEARS) and the System for Payments and Reports of Contracts (SPARC) for reimbursing the County for various federal and state program expenditures. The expenditures reported on the Schedules of Expenditures of Federal and State Awards for various DHS & DCF programs agree with the expenditures reported on the May 2024 GEARS for the Human Services and Public Health Departments, and the December 2023 SPARC for Child Support and Child Care programs.

Finding Details

Finding 2023-006
2023-006 Medical Assistance Program – Children’s Long-Term Support (CLTS) Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance. The County has not implemented formal controls related to ensuring that all applicable service procedure codes are listed on client individual service plans when filing claims. Employees did not ensure that service procedure codes were included in the client's individual service plan when filing claims. The activities allowed requirements applicable to the grant were not met. Assistance Listing Number: 93.778 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Entity Identifying Number: Unknown Award Period: January 1, 2023 – December 31, 2023 Type of Finding: Material Weaknesses in Internal Control Over Compliance and Other Matter Condition: The County has not implemented formal controls related to ensuring that all applicable service procedure codes are listed on client Individual Service Plans when filing claims. Criteria: Having staff with expertise in federal award requirements review the Individual Service Plans is an internal control intended to prevent, detect and correct a potential noncompliance with federal awards. Cause: Employees did not ensure that service procedure codes were included in the client’s Individual Service Plan when filing claims. Effect: The activities allowed requirements applicable to the grant were not met. Recommendation: We recommend management monitor the Individual Service Plans and ensure that all applicable service procedure codes are listed. Management’s Response: The County is aware of the requirements and will attempt to compile the information necessary in the future. Responsible Officials: Beata Haug, PhD – CFO Anticipated Completion Date: The County intends to work towards resolving this finding for the following year.
Finding 2023-006
2023-006 Medical Assistance Program – Children’s Long-Term Support (CLTS) Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance. The County has not implemented formal controls related to ensuring that all applicable service procedure codes are listed on client individual service plans when filing claims. Employees did not ensure that service procedure codes were included in the client's individual service plan when filing claims. The activities allowed requirements applicable to the grant were not met. Assistance Listing Number: 93.778 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Entity Identifying Number: Unknown Award Period: January 1, 2023 – December 31, 2023 Type of Finding: Material Weaknesses in Internal Control Over Compliance and Other Matter Condition: The County has not implemented formal controls related to ensuring that all applicable service procedure codes are listed on client Individual Service Plans when filing claims. Criteria: Having staff with expertise in federal award requirements review the Individual Service Plans is an internal control intended to prevent, detect and correct a potential noncompliance with federal awards. Cause: Employees did not ensure that service procedure codes were included in the client’s Individual Service Plan when filing claims. Effect: The activities allowed requirements applicable to the grant were not met. Recommendation: We recommend management monitor the Individual Service Plans and ensure that all applicable service procedure codes are listed. Management’s Response: The County is aware of the requirements and will attempt to compile the information necessary in the future. Responsible Officials: Beata Haug, PhD – CFO Anticipated Completion Date: The County intends to work towards resolving this finding for the following year.
Finding 2023-006
2023-006 Medical Assistance Program – Children’s Long-Term Support (CLTS) Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance. The County has not implemented formal controls related to ensuring that all applicable service procedure codes are listed on client individual service plans when filing claims. Employees did not ensure that service procedure codes were included in the client's individual service plan when filing claims. The activities allowed requirements applicable to the grant were not met. Assistance Listing Number: 93.778 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Entity Identifying Number: Unknown Award Period: January 1, 2023 – December 31, 2023 Type of Finding: Material Weaknesses in Internal Control Over Compliance and Other Matter Condition: The County has not implemented formal controls related to ensuring that all applicable service procedure codes are listed on client Individual Service Plans when filing claims. Criteria: Having staff with expertise in federal award requirements review the Individual Service Plans is an internal control intended to prevent, detect and correct a potential noncompliance with federal awards. Cause: Employees did not ensure that service procedure codes were included in the client’s Individual Service Plan when filing claims. Effect: The activities allowed requirements applicable to the grant were not met. Recommendation: We recommend management monitor the Individual Service Plans and ensure that all applicable service procedure codes are listed. Management’s Response: The County is aware of the requirements and will attempt to compile the information necessary in the future. Responsible Officials: Beata Haug, PhD – CFO Anticipated Completion Date: The County intends to work towards resolving this finding for the following year.
Finding 2023-006
2023-006 Medical Assistance Program – Children’s Long-Term Support (CLTS) Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance. The County has not implemented formal controls related to ensuring that all applicable service procedure codes are listed on client individual service plans when filing claims. Employees did not ensure that service procedure codes were included in the client's individual service plan when filing claims. The activities allowed requirements applicable to the grant were not met. Assistance Listing Number: 93.778 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Entity Identifying Number: Unknown Award Period: January 1, 2023 – December 31, 2023 Type of Finding: Material Weaknesses in Internal Control Over Compliance and Other Matter Condition: The County has not implemented formal controls related to ensuring that all applicable service procedure codes are listed on client Individual Service Plans when filing claims. Criteria: Having staff with expertise in federal award requirements review the Individual Service Plans is an internal control intended to prevent, detect and correct a potential noncompliance with federal awards. Cause: Employees did not ensure that service procedure codes were included in the client’s Individual Service Plan when filing claims. Effect: The activities allowed requirements applicable to the grant were not met. Recommendation: We recommend management monitor the Individual Service Plans and ensure that all applicable service procedure codes are listed. Management’s Response: The County is aware of the requirements and will attempt to compile the information necessary in the future. Responsible Officials: Beata Haug, PhD – CFO Anticipated Completion Date: The County intends to work towards resolving this finding for the following year.
Finding 2023-006
2023-006 Medical Assistance Program – Children’s Long-Term Support (CLTS) Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance. The County has not implemented formal controls related to ensuring that all applicable service procedure codes are listed on client individual service plans when filing claims. Employees did not ensure that service procedure codes were included in the client's individual service plan when filing claims. The activities allowed requirements applicable to the grant were not met. Assistance Listing Number: 93.778 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Entity Identifying Number: Unknown Award Period: January 1, 2023 – December 31, 2023 Type of Finding: Material Weaknesses in Internal Control Over Compliance and Other Matter Condition: The County has not implemented formal controls related to ensuring that all applicable service procedure codes are listed on client Individual Service Plans when filing claims. Criteria: Having staff with expertise in federal award requirements review the Individual Service Plans is an internal control intended to prevent, detect and correct a potential noncompliance with federal awards. Cause: Employees did not ensure that service procedure codes were included in the client’s Individual Service Plan when filing claims. Effect: The activities allowed requirements applicable to the grant were not met. Recommendation: We recommend management monitor the Individual Service Plans and ensure that all applicable service procedure codes are listed. Management’s Response: The County is aware of the requirements and will attempt to compile the information necessary in the future. Responsible Officials: Beata Haug, PhD – CFO Anticipated Completion Date: The County intends to work towards resolving this finding for the following year.
Finding 2023-006
2023-006 Medical Assistance Program – Children’s Long-Term Support (CLTS) Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance. The County has not implemented formal controls related to ensuring that all applicable service procedure codes are listed on client individual service plans when filing claims. Employees did not ensure that service procedure codes were included in the client's individual service plan when filing claims. The activities allowed requirements applicable to the grant were not met. Assistance Listing Number: 93.778 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Entity Identifying Number: Unknown Award Period: January 1, 2023 – December 31, 2023 Type of Finding: Material Weaknesses in Internal Control Over Compliance and Other Matter Condition: The County has not implemented formal controls related to ensuring that all applicable service procedure codes are listed on client Individual Service Plans when filing claims. Criteria: Having staff with expertise in federal award requirements review the Individual Service Plans is an internal control intended to prevent, detect and correct a potential noncompliance with federal awards. Cause: Employees did not ensure that service procedure codes were included in the client’s Individual Service Plan when filing claims. Effect: The activities allowed requirements applicable to the grant were not met. Recommendation: We recommend management monitor the Individual Service Plans and ensure that all applicable service procedure codes are listed. Management’s Response: The County is aware of the requirements and will attempt to compile the information necessary in the future. Responsible Officials: Beata Haug, PhD – CFO Anticipated Completion Date: The County intends to work towards resolving this finding for the following year.
Finding 2023-006
2023-006 Medical Assistance Program – Children’s Long-Term Support (CLTS) Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance. The County has not implemented formal controls related to ensuring that all applicable service procedure codes are listed on client individual service plans when filing claims. Employees did not ensure that service procedure codes were included in the client's individual service plan when filing claims. The activities allowed requirements applicable to the grant were not met. Assistance Listing Number: 93.778 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Entity Identifying Number: Unknown Award Period: January 1, 2023 – December 31, 2023 Type of Finding: Material Weaknesses in Internal Control Over Compliance and Other Matter Condition: The County has not implemented formal controls related to ensuring that all applicable service procedure codes are listed on client Individual Service Plans when filing claims. Criteria: Having staff with expertise in federal award requirements review the Individual Service Plans is an internal control intended to prevent, detect and correct a potential noncompliance with federal awards. Cause: Employees did not ensure that service procedure codes were included in the client’s Individual Service Plan when filing claims. Effect: The activities allowed requirements applicable to the grant were not met. Recommendation: We recommend management monitor the Individual Service Plans and ensure that all applicable service procedure codes are listed. Management’s Response: The County is aware of the requirements and will attempt to compile the information necessary in the future. Responsible Officials: Beata Haug, PhD – CFO Anticipated Completion Date: The County intends to work towards resolving this finding for the following year.
Finding 2023-006
2023-006 Medical Assistance Program – Children’s Long-Term Support (CLTS) Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance. The County has not implemented formal controls related to ensuring that all applicable service procedure codes are listed on client individual service plans when filing claims. Employees did not ensure that service procedure codes were included in the client's individual service plan when filing claims. The activities allowed requirements applicable to the grant were not met. Assistance Listing Number: 93.778 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Entity Identifying Number: Unknown Award Period: January 1, 2023 – December 31, 2023 Type of Finding: Material Weaknesses in Internal Control Over Compliance and Other Matter Condition: The County has not implemented formal controls related to ensuring that all applicable service procedure codes are listed on client Individual Service Plans when filing claims. Criteria: Having staff with expertise in federal award requirements review the Individual Service Plans is an internal control intended to prevent, detect and correct a potential noncompliance with federal awards. Cause: Employees did not ensure that service procedure codes were included in the client’s Individual Service Plan when filing claims. Effect: The activities allowed requirements applicable to the grant were not met. Recommendation: We recommend management monitor the Individual Service Plans and ensure that all applicable service procedure codes are listed. Management’s Response: The County is aware of the requirements and will attempt to compile the information necessary in the future. Responsible Officials: Beata Haug, PhD – CFO Anticipated Completion Date: The County intends to work towards resolving this finding for the following year.
Finding 2023-006
2023-006 Medical Assistance Program – Children’s Long-Term Support (CLTS) Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance. The County has not implemented formal controls related to ensuring that all applicable service procedure codes are listed on client individual service plans when filing claims. Employees did not ensure that service procedure codes were included in the client's individual service plan when filing claims. The activities allowed requirements applicable to the grant were not met. Assistance Listing Number: 93.778 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Entity Identifying Number: Unknown Award Period: January 1, 2023 – December 31, 2023 Type of Finding: Material Weaknesses in Internal Control Over Compliance and Other Matter Condition: The County has not implemented formal controls related to ensuring that all applicable service procedure codes are listed on client Individual Service Plans when filing claims. Criteria: Having staff with expertise in federal award requirements review the Individual Service Plans is an internal control intended to prevent, detect and correct a potential noncompliance with federal awards. Cause: Employees did not ensure that service procedure codes were included in the client’s Individual Service Plan when filing claims. Effect: The activities allowed requirements applicable to the grant were not met. Recommendation: We recommend management monitor the Individual Service Plans and ensure that all applicable service procedure codes are listed. Management’s Response: The County is aware of the requirements and will attempt to compile the information necessary in the future. Responsible Officials: Beata Haug, PhD – CFO Anticipated Completion Date: The County intends to work towards resolving this finding for the following year.
Finding 2023-006
2023-006 Medical Assistance Program – Children’s Long-Term Support (CLTS) Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance. The County has not implemented formal controls related to ensuring that all applicable service procedure codes are listed on client individual service plans when filing claims. Employees did not ensure that service procedure codes were included in the client's individual service plan when filing claims. The activities allowed requirements applicable to the grant were not met. Assistance Listing Number: 93.778 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Entity Identifying Number: Unknown Award Period: January 1, 2023 – December 31, 2023 Type of Finding: Material Weaknesses in Internal Control Over Compliance and Other Matter Condition: The County has not implemented formal controls related to ensuring that all applicable service procedure codes are listed on client Individual Service Plans when filing claims. Criteria: Having staff with expertise in federal award requirements review the Individual Service Plans is an internal control intended to prevent, detect and correct a potential noncompliance with federal awards. Cause: Employees did not ensure that service procedure codes were included in the client’s Individual Service Plan when filing claims. Effect: The activities allowed requirements applicable to the grant were not met. Recommendation: We recommend management monitor the Individual Service Plans and ensure that all applicable service procedure codes are listed. Management’s Response: The County is aware of the requirements and will attempt to compile the information necessary in the future. Responsible Officials: Beata Haug, PhD – CFO Anticipated Completion Date: The County intends to work towards resolving this finding for the following year.
Finding 2023-006
2023-006 Medical Assistance Program – Children’s Long-Term Support (CLTS) Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance. The County has not implemented formal controls related to ensuring that all applicable service procedure codes are listed on client individual service plans when filing claims. Employees did not ensure that service procedure codes were included in the client's individual service plan when filing claims. The activities allowed requirements applicable to the grant were not met. Assistance Listing Number: 93.778 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Entity Identifying Number: Unknown Award Period: January 1, 2023 – December 31, 2023 Type of Finding: Material Weaknesses in Internal Control Over Compliance and Other Matter Condition: The County has not implemented formal controls related to ensuring that all applicable service procedure codes are listed on client Individual Service Plans when filing claims. Criteria: Having staff with expertise in federal award requirements review the Individual Service Plans is an internal control intended to prevent, detect and correct a potential noncompliance with federal awards. Cause: Employees did not ensure that service procedure codes were included in the client’s Individual Service Plan when filing claims. Effect: The activities allowed requirements applicable to the grant were not met. Recommendation: We recommend management monitor the Individual Service Plans and ensure that all applicable service procedure codes are listed. Management’s Response: The County is aware of the requirements and will attempt to compile the information necessary in the future. Responsible Officials: Beata Haug, PhD – CFO Anticipated Completion Date: The County intends to work towards resolving this finding for the following year.
Finding 2023-006
2023-006 Medical Assistance Program – Children’s Long-Term Support (CLTS) Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance. The County has not implemented formal controls related to ensuring that all applicable service procedure codes are listed on client individual service plans when filing claims. Employees did not ensure that service procedure codes were included in the client's individual service plan when filing claims. The activities allowed requirements applicable to the grant were not met. Assistance Listing Number: 93.778 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Entity Identifying Number: Unknown Award Period: January 1, 2023 – December 31, 2023 Type of Finding: Material Weaknesses in Internal Control Over Compliance and Other Matter Condition: The County has not implemented formal controls related to ensuring that all applicable service procedure codes are listed on client Individual Service Plans when filing claims. Criteria: Having staff with expertise in federal award requirements review the Individual Service Plans is an internal control intended to prevent, detect and correct a potential noncompliance with federal awards. Cause: Employees did not ensure that service procedure codes were included in the client’s Individual Service Plan when filing claims. Effect: The activities allowed requirements applicable to the grant were not met. Recommendation: We recommend management monitor the Individual Service Plans and ensure that all applicable service procedure codes are listed. Management’s Response: The County is aware of the requirements and will attempt to compile the information necessary in the future. Responsible Officials: Beata Haug, PhD – CFO Anticipated Completion Date: The County intends to work towards resolving this finding for the following year.
Finding 2023-006
2023-006 Medical Assistance Program – Children’s Long-Term Support (CLTS) Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance. The County has not implemented formal controls related to ensuring that all applicable service procedure codes are listed on client individual service plans when filing claims. Employees did not ensure that service procedure codes were included in the client's individual service plan when filing claims. The activities allowed requirements applicable to the grant were not met. Assistance Listing Number: 93.778 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Entity Identifying Number: Unknown Award Period: January 1, 2023 – December 31, 2023 Type of Finding: Material Weaknesses in Internal Control Over Compliance and Other Matter Condition: The County has not implemented formal controls related to ensuring that all applicable service procedure codes are listed on client Individual Service Plans when filing claims. Criteria: Having staff with expertise in federal award requirements review the Individual Service Plans is an internal control intended to prevent, detect and correct a potential noncompliance with federal awards. Cause: Employees did not ensure that service procedure codes were included in the client’s Individual Service Plan when filing claims. Effect: The activities allowed requirements applicable to the grant were not met. Recommendation: We recommend management monitor the Individual Service Plans and ensure that all applicable service procedure codes are listed. Management’s Response: The County is aware of the requirements and will attempt to compile the information necessary in the future. Responsible Officials: Beata Haug, PhD – CFO Anticipated Completion Date: The County intends to work towards resolving this finding for the following year.
Finding 2023-006
2023-006 Medical Assistance Program – Children’s Long-Term Support (CLTS) Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance. The County has not implemented formal controls related to ensuring that all applicable service procedure codes are listed on client individual service plans when filing claims. Employees did not ensure that service procedure codes were included in the client's individual service plan when filing claims. The activities allowed requirements applicable to the grant were not met. Assistance Listing Number: 93.778 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Entity Identifying Number: Unknown Award Period: January 1, 2023 – December 31, 2023 Type of Finding: Material Weaknesses in Internal Control Over Compliance and Other Matter Condition: The County has not implemented formal controls related to ensuring that all applicable service procedure codes are listed on client Individual Service Plans when filing claims. Criteria: Having staff with expertise in federal award requirements review the Individual Service Plans is an internal control intended to prevent, detect and correct a potential noncompliance with federal awards. Cause: Employees did not ensure that service procedure codes were included in the client’s Individual Service Plan when filing claims. Effect: The activities allowed requirements applicable to the grant were not met. Recommendation: We recommend management monitor the Individual Service Plans and ensure that all applicable service procedure codes are listed. Management’s Response: The County is aware of the requirements and will attempt to compile the information necessary in the future. Responsible Officials: Beata Haug, PhD – CFO Anticipated Completion Date: The County intends to work towards resolving this finding for the following year.
Finding 2023-006
2023-006 Medical Assistance Program – Children’s Long-Term Support (CLTS) Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance. The County has not implemented formal controls related to ensuring that all applicable service procedure codes are listed on client individual service plans when filing claims. Employees did not ensure that service procedure codes were included in the client's individual service plan when filing claims. The activities allowed requirements applicable to the grant were not met. Assistance Listing Number: 93.778 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Entity Identifying Number: Unknown Award Period: January 1, 2023 – December 31, 2023 Type of Finding: Material Weaknesses in Internal Control Over Compliance and Other Matter Condition: The County has not implemented formal controls related to ensuring that all applicable service procedure codes are listed on client Individual Service Plans when filing claims. Criteria: Having staff with expertise in federal award requirements review the Individual Service Plans is an internal control intended to prevent, detect and correct a potential noncompliance with federal awards. Cause: Employees did not ensure that service procedure codes were included in the client’s Individual Service Plan when filing claims. Effect: The activities allowed requirements applicable to the grant were not met. Recommendation: We recommend management monitor the Individual Service Plans and ensure that all applicable service procedure codes are listed. Management’s Response: The County is aware of the requirements and will attempt to compile the information necessary in the future. Responsible Officials: Beata Haug, PhD – CFO Anticipated Completion Date: The County intends to work towards resolving this finding for the following year.
Finding 2023-006
2023-006 Medical Assistance Program – Children’s Long-Term Support (CLTS) Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance. The County has not implemented formal controls related to ensuring that all applicable service procedure codes are listed on client individual service plans when filing claims. Employees did not ensure that service procedure codes were included in the client's individual service plan when filing claims. The activities allowed requirements applicable to the grant were not met. Assistance Listing Number: 93.778 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Entity Identifying Number: Unknown Award Period: January 1, 2023 – December 31, 2023 Type of Finding: Material Weaknesses in Internal Control Over Compliance and Other Matter Condition: The County has not implemented formal controls related to ensuring that all applicable service procedure codes are listed on client Individual Service Plans when filing claims. Criteria: Having staff with expertise in federal award requirements review the Individual Service Plans is an internal control intended to prevent, detect and correct a potential noncompliance with federal awards. Cause: Employees did not ensure that service procedure codes were included in the client’s Individual Service Plan when filing claims. Effect: The activities allowed requirements applicable to the grant were not met. Recommendation: We recommend management monitor the Individual Service Plans and ensure that all applicable service procedure codes are listed. Management’s Response: The County is aware of the requirements and will attempt to compile the information necessary in the future. Responsible Officials: Beata Haug, PhD – CFO Anticipated Completion Date: The County intends to work towards resolving this finding for the following year.