Finding 1236709 (2025-002)

CLTS Annual Reporting Federal Agency: US Department of Health and Human Services Federal Program Name: Medicaid Cluster State Program Name: Children’s Long-Term Support Assistance Listing Number: 93.778 State ID Number: 435.000877 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Number(s): CLTS, 877 Award Period: 1/1/2025-12/31/2025 Type of Finding: - Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Review of the report and supporting documentation by someone other than the preparer prior to submitting the report is an internal control intended to prevent or decrease the occurrence of errors. Condition: The County files an annual reconciliation report for Children’s Long-Term Support as required by Wisconsin Department of Health Services. There was no review of the report by someone other than the preparer prior to submission to the state. Due to the lack of a documented review control, the county did not catch clerical errors on the report that was submitted to the state. The amount of the clerical error was not material to the Medical Assistance and Children’s Long-Term Support program. Questioned Costs: None Context: While performing audit procedures, it was noted that no one reviewed the reports prior to submitting the report to the state. Cause: The County does not have a review process to identify errors in CLTS reporting, or to verify that the amount claimed matches supporting documentation. Effect: Reported expenditures may not reconcile to County's recorded general ledger expenditures and amounts may be over or under reported. Repeat Finding: No. Recommendation: We recommend the County develop and implement a process to require review and approval of the CLTS annual report prior to the submission of the report to the state to help ensure that the data reported is accurate, complete and supporting documentation is retained. View of Responsible Officials: There is no disagreement with the audit finding.