Finding 1075827 (2023-002)

Federal Agency: US Department of Health and Human Services Federal Program Name: Medical Assistance Program Assistance Listing Number: 93.778 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Number(s): WIMCR Award Period: 1/1/2023-12/31/2023 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Review of the report and supporting documentation by someone other than the preparer prior to submitting the report is an internal control intended to prevent or decrease the occurrence of errors. Condition: The County files Wisconsin Medicaid Cost Reporting (WIMCR) annually with the State of Wisconsin. There was no formal review of the report by someone other than the prior to submission to the state was completed. Questioned Costs: None Context: While performing audit procedures, it was noted that no one reviewed the report prior to submitting the report to the state. The 2022 annual report filed in 2023 was filed prior to the finalization of the County’s 2022 single audit and the corrective action for the 2022 finding was developed. Cause: The Department does not have a formal review process in place to catch errors in reporting, or to verify that the amounts reported matches supporting documentation. Effect: Reported expenditures may not reconcile to County’s recorded general ledger expenditures and amounts may be over or under reported. Repeat Finding: Yes. Recommendation: We recommend the County develop and implement a process to require formal review and approval of the WIMCR reports prior to the submission of the report to the state to help ensure that the data reported are accurate and complete. View of Responsible Officials: There is no disagreement with the audit finding.