FAC Explorer

Finding 1162815 (2024-006)

Material Weakness Repeat Finding
Requirement
CL
Questioned Costs
-
Year
2024
Accepted
2025-11-21
Audit: 372450
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 finding violates Uniform Guidance, which mandates proper reporting and management of costs to ensure accuracy.
  • Recommended Follow-Up: Implement a structured review and approval process for all claims and reconciliations to prevent errors and ensure compliance.

Finding Text

2024-006 Review of Claim Forms and Expenditure Reconciliations 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 – 01/01/2024-12/31/2024 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 2023-005. 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.

Corrective Action Plan

Recommendation: CLA recommended that there is an appropriate reviewer of each claim, and expenditure reconciliation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: County will have someone other than the preparer review the report prior to submission going forward. Name(s) of the contact person(s) responsible for corrective action: Jason Jerome Planned completion date for corrective action plan: December 31, 2025

Categories

Cash Management Material Weakness Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1162806 2024-005
    Material Weakness Repeat
  • 1162807 2024-005
    Material Weakness Repeat
  • 1162808 2024-006
    Material Weakness Repeat
  • 1162809 2024-006
    Material Weakness Repeat
  • 1162810 2024-006
    Material Weakness Repeat
  • 1162811 2024-006
    Material Weakness Repeat
  • 1162812 2024-006
    Material Weakness Repeat
  • 1162813 2024-006
    Material Weakness Repeat
  • 1162814 2024-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.778 MEDICAL ASSISTANCE PROGRAM $207,548
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $128,468
66.469 GEOGRAPHIC PROGRAMS - GREAT LAKES RESTORATION INITIATIVE $57,542
20.513 ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES $51,164
20.219 RECREATIONAL TRAILS PROGRAM $47,696
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $38,889
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $38,679
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $34,407
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $26,192
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $24,070
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $23,521
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $19,253
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $19,239
93.090 GUARDIANSHIP ASSISTANCE $15,690
93.988 COOPERATIVE AGREEMENTS FOR DIABETES CONTROL PROGRAMS $15,455
93.071 MEDICARE ENROLLMENT ASSISTANCE PROGRAM $14,301
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $14,000
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $13,577
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $13,294
93.658 FOSTER CARE TITLE IV-E $13,199
93.324 STATE HEALTH INSURANCE ASSISTANCE PROGRAM $10,500
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $10,224
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $9,193
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $8,187
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $7,458
93.659 ADOPTION ASSISTANCE $7,254
93.421 STRENGTHENING PUBLIC HEALTH SYSTEMS AND SERVICES THROUGH NATIONAL PARTNERSHIPS TO IMPROVE AND PROTECT THE NATION’S HEALTH $6,410
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $5,330
93.747 ELDER ABUSE PREVENTION INTERVENTIONS PROGRAM $5,282
94.043 SPECIAL PROGRAMS FOR THE AGING TITLE III, PART D DISEASE PREVENTION AND HEALT PROMOTION SERVICES $4,771
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $4,066
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $2,216
93.667 SOCIAL SERVICES BLOCK GRANT $2,154
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $740
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $212
93.563 CHILD SUPPORT SERVICES $110