Finding Text
Finding 2025-006: Significant Deficiency - Internal Control Over Reporting Program: Medicaid Cluster Assistance Listing Number: 93.778 Pass-Through Agency: Wisconsin Department of Health Services/CESA 10 Repeat of Prior Year Finding 2024-006 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 the District. Condition/Context: For the two quarterly reports tested, there is no evidence of review or approval by the District. The sample was not statistically valid. Cause: The District does not have controls in place to review the quarterly financial submissions entered by CESA. Effect: Inaccurate reporting may cause the District to receive more or less funding than they are entitled to. Questioned Costs: None noted. Recommendation: We recommend that the quarterly financial submissions be reviewed by the District, and that any errors identified be corrected by CESA 10. Documentation of these reviews should be maintained. Views of Responsible Officials: Management agrees with finding 2025-006 and has made efforts to implement recommended procedures. Data will be reviewed prior to submission to CESA 10 and, once CESA has completed their claim, it will be returned to the District for approval.