Finding 1173664 (2025-003)

Finding 2025-003: Significant Deficiency - Internal Control over Reporting Program: Grants to States for Medicaid (School Based Services) – Medicaid Cluster Assistance Listing Number: 93.778 Award Year: 2025 Pass-Through Agency: Wisconsin Department of Health Services/CESA 11 Pass-Through ID: 44238400 Repeat of Prior Year Finding 2024-003 Criteria: A system of internal controls should be in place to achieve adequate review and approval of the Quarterly Financial Summary reports prior to submission. Review should be documented. Condition/Context: For one of the two Quarterly Financial Summary reports selected for testing, the report was prepared and submitted by the same person. There was no review performed by someone other than the preparer. The sample was not statistically valid. Cause: There is improper segregation of duties surrounding the preparation and submission of Quarterly Financial Summary reports. Effect: Errors in quarterly reporting may go undetected by the District. Questioned Costs: None noted. Recommendation: We recommend the District implement a system to review the Quarterly Financial Summary reports prior to submission. Documentation of these reviews should be maintained. Views of Responsible Officials: Management accepts finding 2025-003 and will update procedures as recommended.