Finding Text
Information on the Federal Program: U.S. Department of Health and Human Services, Assistance Listing Number 93.136, passed-through Wisconsin Department of Health Services with profile #155080.
Criteria: Internal controls over the grant claiming and collection process should be in process to ensure reasonable assurance that a misstatement would be prevented or detected.
Condition: WCASA maintains a spreadsheet to monitor the grant spending and funds received. However, a journal entry was recorded after the claim was submitted, and no adjustment claim was subsequently submitted.
Cause: The auditor identified certain amounts that were overclaimed against the grant.
Questioned Costs: A total of $10,061 questioned cost, including $2,615 that was claimed under other federal grants.
Effect: Failure to reconcile grants promptly could lead to errors and delays in recognizing and addressing program discrepancies. It may also result in improper claims against grant funds.
Auditor’s Recommendation: We recommend implementing monthly grant claim reconciliations based on actual monthly expenses. In cases where adjustments are necessary, we advise submitting timely amendment claims for the respective month.
Grantee Response: We acknowledge the finding of the audit regarding the overclaimed amounts and the need for improved reconciliation and claim adjustments. We will implement a review procedure to enhance accountability and transparency in managing federal and state grant funds.