Finding 637759 (2022-001)

2022-001 WIMCR Reporting Federal Agency: US Department of Health and Human Services Federal Program Name: Medical Assistance Program Assistance Listing Number: 93.778 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Number(s): WIMCR Award Period: 1/1/2022-12/31/2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: State single audit guidelines state that "each cost report documents costs incurred only by that program with no overlap or double counting" and "cost reports are supported by agency financial records." Review of the report and supporting documentation by someone other than the preparer prior to submitting the report is an internal control intended to prevent or decrease the occurrence of errors. Condition: The County files Wisconsin Medicaid Cost Reporting (WIMCR) annually with the State of Wisconsin. There was no formal review of the report by someone other than the prior to submission to the state was completed. Questioned Costs: None Context: While performing audit procedures, it was noted that no one formally reviewed the report prior to submitting the report to the state. Cause: The Department does not have a formal review process in place to catch errors in reporting, or to verify that the amounts reported matches supporting documentation. Effect: Reported expenditures may not reconcile to County's recorded general ledger expenditures and amounts may be over or under reported. Repeat Finding: No. Recommendation: We recommend the County develop and implement a process to require formal review and approval of the WIMCR reports prior to the submission of the report to the state to help ensure that the data reported are accurate and complete. View of Responsible Officials: There is no disagreement with the audit finding.