Finding Text
Program: Medicaid Cluster
Assistance Listing Number: 93.778
Pass-Through Agency: Wisconsin Department of Health
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 by District staff.
Condition/Context: Two Quarterly Financial Summaries and Annual Cost reports tested were prepared without documentation of review by someone other than the original preparer. The reports had clerical errors but did not result in over reporting expenditures of the program. The sample was not a statistically valid sample.
Cause: There is no review by someone other than the original preparer of Quarterly Financial Summaries and Annual Cost reports.
Effect: Without proper review of claims, incorrect amounts could be claimed on the reports and could result in over (or under) funding.
Questioned Costs: None noted.
Recommendation: A system should be put in place for the District to sufficiently document the review of Quarterly Financial Summaries and the Annual Cost report.
Views of Responsible Officials: Management agrees with finding 2024-004 and will make efforts to implement recommended procedures. Management submitted corrected versions of the tested Quarterly Financial Summaries to SBS after audit fieldwork.