Audit 411723

2025-003 Review of Claim Forms and Expenditure Reconciliations Federal Assistance Listing Numbers – 93.778 Federal Agency –Department of Health and Human Services Federal Program Title – Medicaid Cluster State ID Numbers – Various State Program Title - Various Award Period – 01/01/2025-12/31/2025 Type of Finding: Material Weakness in Internal Control Over Compliance Compliance Requirement: Reporting, Cash Management Condition: The County did not perform review procedures over claims prior to submission or over monthly expenditure reconciliations. Criteria: Uniform Guidance requires the reporting of costs or activities as the basis for making payments to providers. Review of claims and expenditure reconciliations is an important control over compliance to ensure reports are properly prepared and agree with the County’s actual activity. Questioned Costs: None Context: During reporting testing, it was noted that the County does not have review process in place for reporting or cash management. Cause: There was no review over the monthly claims and monthly expenditures reconciliations prior to submission. Effect: Unallowed costs could be claimed, or costs could be double claimed. Repeat Finding: This is a repeat finding of 2024-005. Recommendation: We recommend that there is an appropriate reviewer of each claim and expenditure reconciliation. Views of Responsible Officials: There is no disagreement with the finding.