Finding 1092690 (2024-006)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2024-12-20

AI Summary

  • Core Issue: The District lacks effective internal controls for reviewing quarterly financial reports, leading to potential inaccuracies.
  • Impacted Requirements: The absence of review and approval processes violates criteria for reliable reporting, as highlighted in a repeat finding.
  • Recommended Follow-Up: Implement a review process for financial submissions, ensure errors are corrected, and maintain documentation of these reviews.

Finding Text

Finding 2024-006: Significant Deficiency - Internal Control over Reporting Program: Medicaid Cluster Assistance Listing Number: 93.778 Pass-Through Agency: Wisconsin Department of Health Services/CESA 10 Repeat of Prior Year Finding 2023-006 Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered the District. Condition/Context: For the two quarterly reports tested, there is no evidence of review or approval by the District. The sample was not statistically valid. Cause: The District does not have controls in place to review the quarterly financial submissions entered by CESA. Effect: Inaccurate reporting may cause the District to receive more or less funding than they are entitled to. Questioned Costs: None noted. Recommendation: We recommend that the quarterly financial submissions be reviewed by the District, and that any errors identified be corrected by CESA 10. Documentation of these reviews should be maintained. Views of Responsible Officials: Management agrees with finding 2024-006 and has made efforts to implement recommended procedures. Data will be reviewed prior to submission to CESA 10 and, once CESA has completed their claim, it will be returned to the District for approval.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 516242 2024-003
    Material Weakness
  • 516243 2024-004
    Material Weakness Repeat
  • 516244 2024-005
    Significant Deficiency Repeat
  • 516245 2024-003
    Material Weakness
  • 516246 2024-004
    Material Weakness Repeat
  • 516247 2024-005
    Significant Deficiency Repeat
  • 516248 2024-006
    Significant Deficiency Repeat
  • 1092684 2024-003
    Material Weakness
  • 1092685 2024-004
    Material Weakness Repeat
  • 1092686 2024-005
    Significant Deficiency Repeat
  • 1092687 2024-003
    Material Weakness
  • 1092688 2024-004
    Material Weakness Repeat
  • 1092689 2024-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $557,078
84.027 Special Education_grants to States $255,161
10.555 National School Lunch Program $218,169
84.010 Title I Grants to Local Educational Agencies $188,592
93.778 Medical Assistance Program $158,361
10.553 School Breakfast Program $104,339
84.367 Improving Teacher Quality State Grants $22,715
10.559 Summer Food Service Program for Children $11,462
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $11,233
84.173 Special Education_preschool Grants $11,202
84.048 Career and Technical Education -- Basic Grants to States $8,897
84.424 Student Support and Academic Enrichment Program $4,116