Finding Text
Reference Number: 2025-003 Program Name: 93.778 - Medicaid Description: Unallowable Costs and Reporting Condition and Criteria: On a quarterly basis, the District must file with Wisconsin Medicaid the wages and benefits of direct medical service providers with whom the District requests reimbursement from Wisconsin Medicaid. During our testing, we noted 1 individual that the District included costs for associated with non-special education services (General Fund salaries and benefits). Cause: The District lacked adequate internal controls to ensure only eligible special education salaries and benefits were charged to Medicaid. Effect: The District overstated its Medicaid claim. Questioned Costs: Not applicable – known questioned costs did not exceed the $25,000 reporting threshold. Identification of a Repeat Finding: This is a repeat finding. Auditors’ Recommendation: We recommend the District implement controls to ensure that only allowable special education costs are included in the Medicaid claim. Views of Responsible Officials: See attachment for the District’s corrective action plan.