Audit 401552

Condition: The District did not have appropriate M-5's on file for several students. Criteria: Districts are required to maintain a signed and dated M-5 form (Consent to Bill Wisconsin Medicaid) for each student who has services billed through Medicaid. Cause: District staff did not maintain proper documentation to bill Medicaid for students. Effect: Failing to obtain a signed and dated M-5 form could affect the reimbursements received by the District under the SBS Medicaid program. Recommendation: We recommend the District review its procedures for obtaining and maintaining appropriate documentation for each student whose services are billed through Medicaid. Corrective Action Plan: The District will strengthen its procedures for obtaining, verifying, and maintaining required documentation. This will include implementing a standardized process to ensure M- 5 forms are completed, collected, and securely retained prior to submitting any claims for reimbursement. Additionally, the District will conduct periodic internal reviews to confirm that all required documentation is on file and up to date.

Condition: The District could not provide documentation to attest the construction contracts met Davis- Bacon prevailing wage requirements. Criteria: As required by the Davis Bacon Act, auditees are required for any minor remodeling, renovation or construction contracts that are over $2,000 and use laborers and mechanics must meet prevailing wage requirements. Cause: The District does not have a process in place to track which contracts meet the Davis-Bacon prevailing wage requirements and ensure proper documentation is obtained. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Recommendation: It is recommended that the District implement procedures to ensure documentation related to the use of federal funds are properly obtained, stored centrally and can be located timely. Corrective Action Plan: The District will strengthen its procedures when attestation of prevailing wages is required. The District will also develop a checklist to verify that all Davis-Bacon requirements are met prior to contract execution and throughout the life of each project. The District is committed to strengthening its controls and ensuring full compliance with Davis-Bacon prevailing wage requirements going forward.