Finding 516128 (2024-003)

Finding 2024-003: Significant Deficiency - Internal Control over Reporting Program: Medical Assistance Program (School Based Services) – Medicaid Cluster Assistance Listing Number: 93.778 Pass-Through Agency: Wisconsin Department of Health Services/CESA 11 Criteria: A system of internal controls should be in place to achieve adequate review and approval of the Quarterly Financial Summary reports prior to submission. Review should be documented. Condition/Context: For both Quarterly Financial Summary reports selected for testing, the report was prepared and submitted by the same person. There was no review performed by someone other than the preparer. The sample was not statistically valid. Cause: There is improper segregation of duties surrounding the preparation and submission of Quarterly Financial Summary reports. Effect: Errors in quarterly reporting may go undetected by the District. Questioned Costs: None noted. Recommendation: We recommend the District implement a system to review the Quarterly Financial Summary reports prior to submission. Documentation of these reviews should be maintained. Views of Responsible Officials: Management accepts finding 2024-003 and will update procedures as recommended.