FAC Explorer

Audit 411875

FY End
2026-01-31
Total Expended
$4.01M
Findings
1
Programs
10
Organization: Milwaukee Health Services, Inc. (WI)
Year: 2026 Accepted: 2026-09-23
Auditor: WIPFLI LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1236272 2026-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
93.224 HEALTH CENTER PROGRAM (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) $2.69M Yes 1
93.527 GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM $117,665 Yes 0
93.526 GRANTS FOR CAPITAL DEVELOPMENT IN HEALTH CENTERS $67,493 Yes 0
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $40,027 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $25,991 Yes 0
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $25,000 Yes 0
93.493 CONGRESSIONAL DIRECTIVES $15,750 Yes 0
93.918 GRANTS TO PROVIDE OUTPATIENT EARLY INTERVENTION SERVICES WITH RESPECT TO HIV DISEASE $10,598 Yes 0
10.578 WIC GRANTS TO STATES (WGS) $3,302 Yes 0
93.917 HIV CARE FORMULA GRANTS $2,040 Yes 0

Contacts

Name Title Type
PV1QHFRLXE15 Laurie Sether Auditee
4142672649 Craig Hirt Auditor
No contacts on file

Notes to SEFA

Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the State Single Audit Guidelines wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
The Organization does not have sub-recipients of federal or state awards.

Finding Details

Finding 2026-001
Finding 2026-001: Special Tests and Provisions - Sliding Fees Program Title: Health Center Cluster Assistance Listing Number: 93.224 Federal Award Year: February 1, 2025 to January 31, 2026 Federal Agency: U.S. Department of Health and Human Services Criteria Health centers must prepare and apply a sliding fee discount schedule so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient’s ability to pay. Condition Wipfli LLP tested 40 sliding fee transactions to verify if the amount charged was calculated properly based on the patient's income level and in compliance with Milwaukee Health Services, Inc.’s sliding fee policy. Wipfli LLP noted that for four (4) of the sampled transactions that the sliding fee category was properly determined but amounts charged for services were incorrectly applied resulting in the guarantors being improperly over or undercharged for services. The four transactions identified as exceptions consisted of services provided to and amounts due from two (2) guarantors. Questioned Costs Undetermined. Cause and Effect Milwaukee Health Services, Inc.'s electronic health record platform and practice management system automatically determines a guarantor's sliding fee category based on information entered by in-take staff and applies the sliding fee discount when encounters are entered into the system. Subsequent changes to the sliding fee category determination require staff of Milwaukee Health Services, Inc. to manually update amounts charged for existing encounters within the system. Milwaukee Health Services, Inc. failed to manually update the sliding fee discount applied for the four sampled transactions noted. As a result, guarantors may be charged the improper amount if proper procedures and controls are not in place to ensure the sliding fee is applied in accordance with Milwaukee Health Services, Inc.’s sliding fee policy. Auditor’s Recommendation Review policies and implement and monitor controls surrounding the determination of the fees charged to guarantors when adjustments are made to the guarantor's sliding fee category determination. View of Responsible Officials Management agrees with the findings and has committed to a corrective action plan.