FAC Explorer

Finding 1093961 (2023-005)

Material Weakness Repeat Finding
Requirement
CL
Questioned Costs
-
Year
2023
Accepted
2025-01-02
Audit: 335549
Organization: Green Lake County (WI)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The County lacks a review process for claims and monthly expenditure reconciliations, leading to potential compliance risks.
  • Impacted Requirements: This affects compliance with reporting and cash management under Uniform Guidance.
  • Recommended Follow-Up: Implement a review and approval process for claims and reconciliations to prevent unallowed or double claimed costs.

Finding Text

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 – 01/01/2023-12/31/2023 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 2022-006. 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. The County is working to implement review and approval procedures after experiencing significant turnover and transition.

Categories

Cash Management Material Weakness Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 517512 2023-004
    Significant Deficiency Repeat
  • 517513 2023-004
    Significant Deficiency Repeat
  • 517514 2023-004
    Significant Deficiency Repeat
  • 517515 2023-005
    Material Weakness Repeat
  • 517516 2023-005
    Material Weakness Repeat
  • 517517 2023-005
    Material Weakness Repeat
  • 517518 2023-005
    Material Weakness Repeat
  • 517519 2023-005
    Material Weakness Repeat
  • 517520 2023-005
    Material Weakness Repeat
  • 517521 2023-005
    Material Weakness Repeat
  • 517522 2023-005
    Material Weakness Repeat
  • 1093954 2023-004
    Significant Deficiency Repeat
  • 1093955 2023-004
    Significant Deficiency Repeat
  • 1093956 2023-004
    Significant Deficiency Repeat
  • 1093957 2023-005
    Material Weakness Repeat
  • 1093958 2023-005
    Material Weakness Repeat
  • 1093959 2023-005
    Material Weakness Repeat
  • 1093960 2023-005
    Material Weakness Repeat
  • 1093962 2023-005
    Material Weakness Repeat
  • 1093963 2023-005
    Material Weakness Repeat
  • 1093964 2023-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $187,475
93.778 Medical Assistance Program $184,938
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $58,677
93.575 Child Care and Development Block Grant $44,244
93.958 Block Grants for Community Mental Health Services $35,314
93.435 The Innovative Cardiovascular Health Program $34,745
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $33,824
93.556 Marylee Allen Promoting Safe and Stable Families Program $33,310
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $29,510
97.042 Emergency Management Performance Grants $25,891
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $25,081
16.034 Coronavirus Emergency Supplemental Funding Program $24,733
84.181 Special Education-Grants for Infants and Families $23,415
93.052 National Family Caregiver Support, Title Iii, Part E $19,887
93.053 Nutrition Services Incentive Program $15,698
93.988 Cooperative Agreements for Diabetes Control Programs $15,453
93.069 Public Health Emergency Preparedness $14,559
93.658 Foster Care Title IV-E $13,039
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation�s Health $12,711
93.324 State Health Insurance Assistance Program $10,500
93.994 Maternal and Child Health Services Block Grant to the States $10,008
93.558 Temporary Assistance for Needy Families $9,851
16.607 Bulletproof Vest Partnership Program $8,768
93.959 Block Grants for Prevention and Treatment of Substance Abuse $8,300
93.071 Medicare Enrollment Assistance Program $6,395
93.268 Immunization Cooperative Agreements $6,369
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $6,356
16.710 Public Safety Partnership and Community Policing Grants $5,458
93.268 State Health Insurance Assistance Program $4,283
93.991 Preventive Health and Health Services Block Grant $3,488
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $2,681
93.090 Guardianship Assistance $2,676
93.568 Low-Income Home Energy Assistance $2,265
93.667 Social Services Block Grant $2,130
90.404 Hava Election Security Grants $1,963
93.645 Stephanie Tubbs Jones Child Welfare Services Program $800
93.767 Children's Health Insurance Program $133
93.563 Child Support Services $-328