Finding 1165624 (2025-005)

Material Weakness Repeat Finding
Requirement
A
Questioned Costs
-
Year
2025
Accepted
2025-12-19
Audit: 376290
Organization: Columbus School District (WI)
Auditor: KERBERROSE S C

AI Summary

  • Core Issue: The District failed to implement proper controls for Medicaid billing, resulting in 10 exceptions out of 25 tests (40%) and questioned costs of $6,180.
  • Impacted Requirements: Services billed must be included in each eligible student's IEP, and consent to bill Medicaid must be obtained for School Based Services.
  • Recommended Follow-Up: Management should monitor billings closely and ensure that all billed services are documented in the students' current IEPs before submission.

Finding Text

2025-005 – Medicaid – Allowable Activities and Costs Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program Assistance Listing Number: 93.778 Pass-Through Agency: WI DHS Pass-Through Entity Identifying Number: N/A Award Period: July 1, 2024 – June 30, 2025 Exceptions: 10 exceptions out of 25 tested (40.00%) Questioned Costs: $6,180 Type of Finding: Compliance Finding and Material Weakness in Internal Control Over Compliance and Other Matter Criteria: For a district to bill Medicaid for School Based Services (SBS) the district must have a signed “Consent to Bill Wisconsin Medicaid for Medically Related Special Education and Related Services” for each eligible student and services billed must be included in the students individualized evaluation plan (IEP). Covered SBS services include nursing, occupational and physical therapy, psychological services, counseling and social work, speech-language pathology, audiology, and hearing, transportation, and attendant care. Condition: The District has not properly implemented controls to oversee the Medicaid billing process and update student IEP’s for changes. Cause: The District did not ensure that services billed for reimbursement were included in the students’ IEP. Effect: The allowable cost requirements applicable to the grant were not met. Recommendation: We recommend management monitor billings and ensure prior to billing the services are included in the students current IEP. Management’s Response: The District is aware of the requirements and will attempt to compile the information necessary in the future. Responsible Officials: Beth Munson, Director of Business Services and Lisa Blochwitz, Director of Student Services Anticipated Completion Date: The District intends to work towards resolving this finding for the following year.

Corrective Action Plan

2025-005 – Medicaid – Allowable Activities and Costs The District is aware of the student’s receiving benefits need to have their billed services included in their IEPs. Responsible Officials – Beth Munson, Director of Business Services and Lisa Blochwitz, Director of Student Services Anticipated Completion Date – The District intends to work towards resolving this finding for the following year.

Categories

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management Material Weakness Internal Control / Segregation of Duties

Programs in Audit

ALN Program Name Expenditures
84.027 SPECIAL EDUCATION GRANTS TO STATES $331,337
93.778 MEDICAL ASSISTANCE PROGRAM $283,385
84.425 EDUCATION STABILIZATION FUND $120,655
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $92,913
10.555 NATIONAL SCHOOL LUNCH PROGRAM $60,514
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $27,950
10.553 SCHOOL BREAKFAST PROGRAM $24,662
97.137 STATE AND LOCAL CYBERSECURITY GRANT PROGRAM TRIBAL CYBERSECURITY GRANT PROGRAM $18,957
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $11,610
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $10,009
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $7,249
10.556 SPECIAL MILK PROGRAM FOR CHILDREN $275