Finding 504250 (2023-006)

Material Weakness
Requirement
A
Questioned Costs
$1
Year
2023
Accepted
2024-10-31
Audit: 326748
Organization: Dunn County (WI)
Auditor: Kerberrose Sc

AI Summary

  • Core Issue: The County lacks formal controls to ensure all required service procedure codes are included in client Individual Service Plans when filing claims.
  • Impacted Requirements: This oversight leads to noncompliance with federal grant requirements under the Medical Assistance program.
  • Recommended Follow-Up: Management should implement monitoring processes to verify that all applicable service procedure codes are included in Individual Service Plans moving forward.

Finding Text

2023-006 Medical Assistance Program – Children’s Long-Term Support (CLTS) Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance. The County has not implemented formal controls related to ensuring that all applicable service procedure codes are listed on client individual service plans when filing claims. Employees did not ensure that service procedure codes were included in the client's individual service plan when filing claims. The activities allowed requirements applicable to the grant were not met. Assistance Listing Number: 93.778 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Entity Identifying Number: Unknown Award Period: January 1, 2023 – December 31, 2023 Type of Finding: Material Weaknesses in Internal Control Over Compliance and Other Matter Condition: The County has not implemented formal controls related to ensuring that all applicable service procedure codes are listed on client Individual Service Plans when filing claims. Criteria: Having staff with expertise in federal award requirements review the Individual Service Plans is an internal control intended to prevent, detect and correct a potential noncompliance with federal awards. Cause: Employees did not ensure that service procedure codes were included in the client’s Individual Service Plan when filing claims. Effect: The activities allowed requirements applicable to the grant were not met. Recommendation: We recommend management monitor the Individual Service Plans and ensure that all applicable service procedure codes are listed. Management’s Response: The County is aware of the requirements and will attempt to compile the information necessary in the future. Responsible Officials: Beata Haug, PhD – CFO Anticipated Completion Date: The County intends to work towards resolving this finding for the following year.

Categories

Questioned Costs Subrecipient Monitoring Material Weakness Internal Control / Segregation of Duties

Other Findings in this Audit

  • 504244 2023-006
    Material Weakness
  • 504245 2023-006
    Material Weakness
  • 504246 2023-006
    Material Weakness
  • 504247 2023-006
    Material Weakness
  • 504248 2023-006
    Material Weakness
  • 504249 2023-006
    Material Weakness
  • 504251 2023-006
    Material Weakness
  • 1080686 2023-006
    Material Weakness
  • 1080687 2023-006
    Material Weakness
  • 1080688 2023-006
    Material Weakness
  • 1080689 2023-006
    Material Weakness
  • 1080690 2023-006
    Material Weakness
  • 1080691 2023-006
    Material Weakness
  • 1080692 2023-006
    Material Weakness
  • 1080693 2023-006
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $939,899
93.778 Medical Assistance Program $464,756
93.958 Block Grants for Community Mental Health Services $430,000
20.509 Formula Grants for Rural Areas and Tribal Transit Program $260,778
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $228,688
93.788 Opioid Str $141,577
16.838 Comprehensive Opioid Abuse Site-Based Program $137,853
16.593 Residential Substance Abuse Treatment for State Prisoners $125,552
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $114,766
16.575 Crime Victim Assistance $105,492
93.994 Maternal and Child Health Services Block Grant to the States $86,095
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $61,172
20.507 Federal Transit_formula Grants $57,808
21.032 Local Assistance and Tribal Consistency Fund $50,000
84.181 Special Education-Grants for Infants and Families $49,241
93.217 Family Planning_services $44,800
93.556 Promoting Safe and Stable Families $42,827
93.069 Public Health Emergency Preparedness $35,301
93.090 Guardianship Assistance $31,685
93.658 Foster Care_title IV-E $28,012
20.600 State and Community Highway Safety $26,534
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $23,758
93.767 Children's Health Insurance Program $18,234
21.027 Coronavirus State and Local Fiscal Recovery Funds $15,878
93.268 Immunization Cooperative Agreements $15,357
93.052 National Family Caregiver Support, Title Iii, Part E $14,161
93.558 Temporary Assistance for Needy Families $12,214
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $11,220
66.032 State Indoor Radon Grants $8,398
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $7,076
93.991 Preventive Health and Health Services Block Grant $6,814
93.959 Block Grants for Prevention and Treatment of Substance Abuse $5,998
93.667 Social Services Block Grant $4,576
93.071 Medicare Enrollment Assistance Program $3,676
93.324 State Health Insurance Assistance Program $3,454
93.945 Assistance Programs for Chronic Disease Prevention and Control $2,894
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $2,749
93.659 Adoption Assistance $2,257
93.645 Stephanie Tubbs Jones Child Welfare Services Program $1,971
93.575 Child Care and Development Block Grant $1,751
93.435 Innovative State and Local Public Health Strategies to Prevent and Manage Diabetes and Heart Disease and Stroke- $1,414
93.563 Child Support Enforcement $-49,457