Finding 2023-002
Program Federal Assistance Listing and Title: 93.778 Medicaid Cluster
State ID Number and Title: 435.283 IMAA State Share
Award Number: Unknown
Federal Agency: U.S. Department of Health and Human Services
Pass-Through Agency: Wisconsin Department of Health Services
State Agency: Wisconsin Department of Health Services
Criteria: The Uniform Guidance and State Single Audit Guidelines require that local entities receiving federal and 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 monthly reports, which should be reviewed and approved by a responsible party other than the original preparer.
Condition/Context: After the Human Services Manager left the County in June of 2023, the County did not replace the position with another individual to continue performing the control of reviewing GEARS reports prior to submission for reimbursement. Two of the three GEARS reports tested in each program were not reviewed prior to submission as required by the state. The sample was not statistically valid.
Corrective Action Plan
Corrective Action Planned: Efforts to fill the Human Services Financial Manager position were being actively pursued during the vacancy. The position was re-filled January 29, 2024. Discussion about a backup plan should this position be vacant again are occurring between human services and county administration.
Name(s) of Contact Person(s) Responsible for Corrective Action: Mandy Stanley, Human Services Director
Anticipated Completion Date: Human Services Financial Manager position was re-filled January 29, 2024.