Finding 1226095 (2025-002)

2025-002 Review of Claim Forms Federal Agency: U.S. Department of Health and Human Services Federal Program Names: Medicaid Cluster Assistance Listing Numbers: 93.778 Federal Award Identification Number and Year: Various Award Periods: January 1, 2025 – December 12, 2025 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the reporting of costs or activities as the basis for making payments to providers. Review of claims and expenditure reconciliations is an important control over compliance to ensure reports are properly prepared and agree with the County’s actual activity. Condition: The County did not perform review procedures over claims prior to submission or over monthly expenditure reconciliations.. Questioned Costs: None. Context: During reporting testing, it was noted that the County does not have review process in place for reporting or cash management. Cause: There was no review over the monthly claims and monthly expenditures reconciliations prior to submission. Effect: Unallowed costs could be claimed, or costs could be double claimed. Repeat Finding: Not a repeat finding. Recommendation: We recommend that there is an appropriate reviewer of each claim and expenditure reconciliation. View of Responsible Officials: There is no disagreement with the finding.