Finding Text
2025-003 Uniform Guidance and State Single Audit Guidelines Findings Review of Claim Forms and Expenditure Reconciliation Significant Deficiency in Internal Control over Compliance Federal Assistance Listing Numbers – 93.778 Federal Agency – Department of Health and Human Services Federal Program Title – Medicaid Cluster State Program Title: Various State ID Number: Various Pass-Through Numbers(s): Various Award Period: January 1, 2025 to December 31, 2025 Compliance Requirement Reporting, Cash Management 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 expenditures reconciliation is 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 reconciliations. Questioned Costs None Context During reporting testing, it was noted that the County does not have review process in place for reporting. Cause There was no review over the monthly claims and monthly expenditures reconciliation prior to submission. Effect Unallowed costs could be claimed, or costs could be double claimed. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2024-003. Recommendation We recommend that there is an appropriate reviewer of each grant claim and monthly reconciliation. View of Responsible Officials There is no disagreement with the audit finding.