Finding Text
Finding 2024-006: Significant Deficiency - Internal Control and Compliance Over Special Tests
and Provisions
Program: Medicaid Cluster
Assistance Listing Number: 93.778
Pass-Through Agency: Wisconsin Department of Health
Criteria: The District should have a process in place to identify total one-way student trips for reporting in the annual report. This process should include reviews by someone independent of the reporting to ensure data is accurate and properly reported in the annual report.
Condition/Context: Incorrect or incomplete information was compiled into the spreadsheet used to calculate the one-way trips for the annual report. Both months tested had a student whose bus logs were not entered accurately into the spreadsheet used to calculate one-way trips for the annual report, each instance being a different student. In addition, in one of the months, a different student's bus log was incorrectly counted in the spreadsheet. The sample was not a statistically valid sample.
Cause: Inadequate review was performed over the information provided for the annual report, and no review was performed to ensure the annual report aligned with the supporting documentation.
Effect: Inaccurate reporting may cause the District to receive more or less funding than they are entitled to.
Questioned Costs: None noted.
Recommendation: The District should have a process in place to review data provided for one-way trips reported in the annual report, which should include ensuring data is accurate and that correct information was entered into the annual report.
Views of Responsible Officials: Management agrees with finding 2024-005 and will make efforts to implement recommended procedures.