FAC Explorer

Finding 1236099 (2025-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-09-23
Audit: 411723
Organization: Green Lake County (WI)
Auditor: CLIFTONLARSONALLEN LLP

AI Summary

  • Core Issue: The County lacks a review process for claims and expenditure reconciliations, leading to potential compliance risks.
  • Impacted Requirements: This affects compliance with Uniform Guidance on reporting and cash management, which mandates accurate reporting of costs.
  • Recommended Follow-Up: Implement a review system for all claims and reconciliations to ensure accuracy and prevent unallowed or double claims.

Finding Text

2025-003 Review of Claim Forms and Expenditure Reconciliations Federal Assistance Listing Numbers – 93.778 Federal Agency –Department of Health and Human Services Federal Program Title – Medicaid Cluster State ID Numbers – Various State Program Title - Various Award Period – 01/01/2025-12/31/2025 Type of Finding: Material Weakness in Internal Control Over Compliance Compliance Requirement: Reporting, Cash Management Condition: The County did not perform review procedures over claims prior to submission or over monthly expenditure reconciliations. Criteria: 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. 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: This is a repeat finding of 2024-005. Recommendation: We recommend that there is an appropriate reviewer of each claim and expenditure reconciliation. Views of Responsible Officials: There is no disagreement with the finding.

Corrective Action Plan

Recommendation: CLA recommended that there is an appropriate reviewer of each claim, and expenditure reconciliation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: County will have someone other than the preparer review the report prior to submission going forward. Name(s) of the contact person(s) responsible for corrective action: Jason Jerome Planned completion date for corrective action plan: December 31, 2026

Categories

Cash Management Material Weakness Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1236093 2025-003
    Material Weakness Repeat
  • 1236094 2025-003
    Material Weakness Repeat
  • 1236095 2025-003
    Material Weakness Repeat
  • 1236096 2025-003
    Material Weakness Repeat
  • 1236097 2025-003
    Material Weakness Repeat
  • 1236098 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $3.42M
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $206,123
66.469 GEOGRAPHIC PROGRAMS - GREAT LAKES RESTORATION INITIATIVE $107,770
93.778 MEDICAL ASSISTANCE PROGRAM $90,930
20.513 ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES $87,581
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $53,307
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $31,952
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $31,414
93.788 OPIOID STR $30,662
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $24,691
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $24,002
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $23,973
93.988 COOPERATIVE AGREEMENTS FOR DIABETES CONTROL PROGRAMS $20,731
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $20,386
97.047 BRIC: BUILDING RESILIENT INFRASTRUCTURE AND COMMUNITIES $15,778
93.658 FOSTER CARE TITLE IV-E $14,439
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $13,260
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $12,721
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $12,238
93.043 SPECIAL PROGRAMS FOR THE AGING TITLE III, PART D DISEASE PREVENTION AND HEALT PROMOTION SERVICES $12,118
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $10,620
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $8,085
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $8,071
93.659 ADOPTION ASSISTANCE $7,467
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $6,616
93.747 ELDER ABUSE PREVENTION INTERVENTIONS PROGRAM $5,600
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $5,334
93.090 GUARDIANSHIP ASSISTANCE $3,287
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $2,343
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $2,065
93.071 MEDICARE ENROLLMENT ASSISTANCE PROGRAM $2,004
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $1,450
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $1,254
93.667 SOCIAL SERVICES BLOCK GRANT $899
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $370
93.563 CHILD SUPPORT SERVICES $222