Finding Text
Finding 2025-007: Significant Deficiency - Internal Control and Compliance Over Special Tests Program: Medicaid Cluster Assistance Listing Number: 93.778 Pass-Through Agency: Wisconsin Department of Health Services/CESA 10 Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in special tests would be discovered by the District. This should include a process to ensure the correct number of one-way bus trips for IEP transportation is reported on the cost report. Condition/Context: An error was noted in the support used in the calculation of total trips, resulting in one month of data being excluded from the total. Total one-way bus trips were not accurately calculated and reported on the annual cost report. The sample was not statistically valid. Cause: The spreadsheet used to calculate the total trips contained a formula error. This was not detected in the District’s review of the report. 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 the District review all pieces of the annual reporting for this program, including the support for all amounts reported. Views of Responsible Officials: This District agrees with this finding. The District is in the process of implementing a review process of the Medicaid information received from CESA #10.