FAC Explorer

Finding 498521 (2023-002)

Significant Deficiency
Requirement
CL
Questioned Costs
-
Year
2023
Accepted
2024-09-26
Audit: 321245
Organization: Marquette County (WI)
Auditor: Baker Tilly US LLP

AI Summary

  • Core Issue: The County lacked proper internal controls for reviewing GEARS reports after the Human Services Manager left, leading to unreviewed submissions.
  • Impacted Requirements: Compliance with the Uniform Guidance and State Single Audit Guidelines was compromised due to missing independent review processes.
  • Recommended Follow-Up: The County should enhance internal control procedures to ensure all reports are reviewed and approved before submission to prevent errors.

Finding Text

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. Cause: The County did not have internal control procedures in place requiring an independent person to review the reports before submission and ensure the reports were accurately and timely submitted. Effect: Reports were not submitted and those that were submitted could contain errors. Questioned Costs: None noted. Recommendation: The County should review its internal control procedures to ensure there are proper review and approval processes over completeness and accuracy of reports are in place before submissions to state agencies are completed. Management Response: 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.

Categories

Cash Management Internal Control / Segregation of Duties

Other Findings in this Audit

  • 498517 2023-002
    Significant Deficiency
  • 498518 2023-004
    Significant Deficiency
  • 498519 2023-002
    Significant Deficiency
  • 498520 2023-004
    Significant Deficiency
  • 498522 2023-004
    Significant Deficiency
  • 498523 2023-002
    Significant Deficiency
  • 498524 2023-004
    Significant Deficiency
  • 1074959 2023-002
    Significant Deficiency
  • 1074960 2023-004
    Significant Deficiency
  • 1074961 2023-002
    Significant Deficiency
  • 1074962 2023-004
    Significant Deficiency
  • 1074963 2023-002
    Significant Deficiency
  • 1074964 2023-004
    Significant Deficiency
  • 1074965 2023-002
    Significant Deficiency
  • 1074966 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.21M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $342,363
93.563 Child Support Enforcement $180,928
93.658 Foster Care_title IV-E $166,169
93.778 Medical Assistance Program $122,763
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $102,963
93.959 Block Grants for Prevention and Treatment of Substance Abuse $80,817
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $64,900
93.958 Block Grants for Community Mental Health Services $53,114
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $36,884
93.069 Public Health Emergency Preparedness $33,685
93.556 Promoting Safe and Stable Families $33,310
97.042 Emergency Management Performance Grants $26,059
93.667 Social Services Block Grant $23,904
93.994 Maternal and Child Health Services Block Grant to the States $22,074
84.181 Special Education-Grants for Infants and Families $19,745
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $18,381
93.053 Nutrition Services Incentive Program $14,548
93.575 Child Care and Development Block Grant $13,708
93.568 Low-Income Home Energy Assistance $13,163
97.024 Emergency Food and Shelter National Board Program $12,730
93.645 Stephanie Tubbs Jones Child Welfare Services Program $9,733
93.558 Temporary Assistance for Needy Families $7,116
93.268 Immunization Cooperative Agreements $5,535
93.991 Preventive Health and Health Services Block Grant $5,087
93.747 Elder Abuse Prevention Interventions Program $5,077
93.324 State Health Insurance Assistance Program $3,500
93.767 Children's Health Insurance Program $2,059
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $1,898
93.071 Medicare Enrollment Assistance Program $1,766
93.659 Adoption Assistance $1,112
93.052 National Family Caregiver Support, Title Iii, Part E $220