FAC Explorer

Finding 1074582 (2023-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-09-25
Audit: 320852
Organization: Florence County (WI)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The County failed to review claims before submission, leading to potential inaccuracies in reported costs.
  • Impacted Requirements: Compliance with Uniform Guidance and State audit guidelines for timely and accurate financial reporting.
  • Recommended Follow-Up: Designate a trained individual for claim reviews and create a financial policies manual to improve the claims process.

Finding Text

2023-003 Review of Claim Forms and Expenditure Reconciliations Federal Agency: Department of Health and Human Services Federal Program Name: Medical Assistance Program / State Health Insurance Assistance Program / Medicare Enrollment Assistance Program Assistance Listing Number: 93.778 / 93.324 / 93.071 Federal Award Identification Number and Year: N/A Pass-Through Agency: WI DHS Pass-Through Number(s): 560100 / 560152 / 560155 / 560320 / 560328 / 560432 / 560620 Award Period: January 1, 2023 through December 31, 2023 Type of Finding: Significant deficiency in internal control over compliance Criteria or Specific Requirement Uniform Guidance requires the reporting of costs or activities as the basis for making payments to providers. The State single audit guidelines require the County to perform control activities for ensuring accurate reporting, such as timely and accurate reconciliations. Monthly review of financial information, including claim forms and reconciliations, are an important control over compliance to ensure expenditure reimbursements are properly prepared and agree with the County's actual activity. Condition The County did not perform review procedures over claims prior to submission. Questioned Costs None Context During our testing, it was noted on all three reports tested that Florence County was not reviewing claims prior to submission. Effect Unallowed costs could be claimed, or costs could be double claimed. Cause While monthly claims were being prepared and reconciled to the ledger, there was no review over those claims prior to submission. Repeat Finding The finding is not a repeat finding in the immediately prior year. Section III – Findings and Questioned Costs – Major Federal and State Programs (Continued) 2023-003 (Continued) Recommendation We recommend the County designate an individual to obtain additional training in order to review each grant claim. In addition, we recommend the county consider developing a financial policies and procedures manual to document and assist in completing the claims process. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding and has developed a plan to correct the finding.

Categories

Cash Management Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 498136 2023-003
    Significant Deficiency
  • 498137 2023-003
    Significant Deficiency
  • 498138 2023-003
    Significant Deficiency
  • 498139 2023-003
    Significant Deficiency
  • 498140 2023-003
    Significant Deficiency
  • 498141 2023-003
    Significant Deficiency
  • 498142 2023-003
    Significant Deficiency
  • 498143 2023-003
    Significant Deficiency
  • 498144 2023-004
    Significant Deficiency Repeat
  • 498145 2023-004
    Significant Deficiency Repeat
  • 498146 2023-004
    Significant Deficiency Repeat
  • 498147 2023-004
    Significant Deficiency Repeat
  • 1074578 2023-003
    Significant Deficiency
  • 1074579 2023-003
    Significant Deficiency
  • 1074580 2023-003
    Significant Deficiency
  • 1074581 2023-003
    Significant Deficiency
  • 1074583 2023-003
    Significant Deficiency
  • 1074584 2023-003
    Significant Deficiency
  • 1074585 2023-003
    Significant Deficiency
  • 1074586 2023-004
    Significant Deficiency Repeat
  • 1074587 2023-004
    Significant Deficiency Repeat
  • 1074588 2023-004
    Significant Deficiency Repeat
  • 1074589 2023-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.032 Local Assistance and Tribal Consistency Fund $262,776
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $53,000
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $43,230
93.778 Medical Assistance Program $33,336
93.556 Promoting Safe and Stable Families $33,310
93.069 Public Health Emergency Preparedness $33,099
21.027 Coronavirus State and Local Fiscal Recovery Funds $31,848
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $27,989
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $25,923
20.219 Recreational Trails Program $23,830
97.042 Emergency Management Performance Grants $22,063
93.958 Block Grants for Community Mental Health Services $19,781
84.181 Special Education-Grants for Infants and Families $12,075
93.658 Foster Care_title IV-E $11,775
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $11,636
97.024 Emergency Food and Shelter National Board Program $11,584
93.052 National Family Caregiver Support, Title Iii, Part E $10,000
93.053 Nutrition Services Incentive Program $8,111
93.558 Temporary Assistance for Needy Families $7,860
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $6,809
16.710 Public Safety Partnership and Community Policing Grants $6,394
20.600 State and Community Highway Safety $6,346
93.994 Maternal and Child Health Services Block Grant to the States $5,716
93.991 Preventive Health and Health Services Block Grant $4,444
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $4,348
93.324 State Health Insurance Assistance Program $4,330
93.268 Immunization Cooperative Agreements $3,121
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $2,418
93.767 Children's Health Insurance Program $2,067
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $1,980
93.667 Social Services Block Grant $1,924
93.959 Block Grants for Prevention and Treatment of Substance Abuse $1,819
93.575 Child Care and Development Block Grant $1,250
93.071 Medicare Enrollment Assistance Program $833
93.645 Stephanie Tubbs Jones Child Welfare Services Program $722
93.563 Child Support Enforcement $-5,001