Finding Text
Finding 2024-006: Significant Deficiency - Internal Control over Reporting
Program: Medicaid Cluster
Assistance Listing Number: 93.778
Pass-Through Agency: Wisconsin Department of Health Services/CESA 10
Repeat of Prior Year Finding 2023-006
Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered the District.
Condition/Context: For the two quarterly reports tested, there is no evidence of review or approval by the District. The sample was not statistically valid.
Cause: The District does not have controls in place to review the quarterly financial submissions entered by CESA.
Effect: Inaccurate reporting may cause the District to receive more or less funding than they are entitled to.
Questioned Costs: None noted.
Recommendation: We recommend that the quarterly financial submissions be reviewed by the District, and that any errors identified be corrected by CESA 10. Documentation of these reviews should be maintained.
Views of Responsible Officials: Management agrees with finding 2024-006 and has made efforts to implement recommended procedures. Data will be reviewed prior to submission to CESA 10 and, once CESA has completed their claim, it will be returned to the District for approval.