Finding Text
Finding 2025-002 Repeat of Finding 2024-002 Program Federal Assistance Listing and Title: 93.778 Medicaid Cluster, Grants to States for Medicaid Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: Wisconsin Department of Health Services Award Numbers: 62, 284, 878, 560152, 560155 Criteria: The State Single Audit Guidelines (SSAG) require that local entities receiving State awards establish and maintain internal control designed to reasonably ensure compliance with laws, regulations and program compliance requirements. The Uniform Guidance and State Single Audit Guidelines further require auditors to obtain an understanding of the local entity's internal control over federal and state programs. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including the preparation and submission of reports, which should be reviewed and approved by a responsible party other than the original preparer. Condition/Context: The County does not have controls in place to ensure there is documentation of the approval/review of reports prior to submission. The annual WIMCR report tested did not have documentation of approval. The sample was not statistically valid. Cause: The County did not have internal control procedures in place requiring an independent person to document their review of the report before submission and to ensure the report was submitted timely. Effect: Reports could contain errors due to the lack of review and/or funding could be reduced as a result of not submitting reports by the due dates. Questioned Costs: None noted. Recommendation: The County should review its internal control procedures to ensure there is a process for documentation of review and approval over completeness and accuracy of reports before submissions to state agencies. Management Response: The County is reviewing and updating its internal controls to put processes in place to ensure that there is documentation of the review process prior to submittal of reports. The anticipated completion date is beginning with reports dated 1/1/2026 and later.