FAC Explorer

Finding 952289 (2022-006)

Material Weakness
Requirement
CL
Questioned Costs
-
Year
2022
Accepted
2024-03-13
Audit: 294940
Organization: Green Lake County (WI)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The County lacks a review process for claims and expenditure reconciliations before submission, leading to potential compliance risks.
  • Impacted Requirements: This affects compliance with reporting and cash management under Uniform Guidance, which mandates accurate reporting of costs.
  • Recommended Follow-Up: Implement a structured review and approval process for all claims and reconciliations to ensure compliance and prevent errors.

Finding Text

2022-006 Review of Claim Forms and Expenditure Reconciliations Federal Assistance Listing Numbers –93.323, 93.778 Federal Agency –Department of Health and Human Services Federal Program Title –COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC), Medicaid Cluster State ID Numbers – Various State Program Title - Various Award Period – 10/01/2020 through 12/31/2023, 01/01/2022-12/31/2022 Type of Finding: Material Weakness in Internal Control Over Compliance Compliance Requirement: Reporting, Cash Management Condition: The County did not perform review procedures over claims prior to submission or over monthly expenditure reconciliations. Criteria: Uniform Guidance requires the reporting of costs or activities as the basis for making payments to providers. Review of claims and expenditures reconciliations is an important control over compliance to ensure reports are properly prepared and agree with the County’s actual activity. Questioned Costs: None Context: During reporting testing, it was noted that the County does not have review process in place for reporting or cash management. Cause: There was no review over the monthly claims and monthly expenditures reconciliations prior to submission. Effect: Unallowed costs could be claimed, or costs could be double claimed. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that there is an appropriate reviewer of each claims and expenditure reconciliation. Views of Responsible Officials: There is no disagreement with the finding. The County is working to implement review and approval procedures after experiencing significant turnover and transition.

Categories

Cash Management Material Weakness Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 375835 2022-003
    Material Weakness
  • 375836 2022-003
    Material Weakness
  • 375837 2022-004
    Significant Deficiency
  • 375838 2022-004
    Significant Deficiency
  • 375839 2022-004
    Significant Deficiency
  • 375840 2022-004
    Significant Deficiency
  • 375841 2022-006
    Material Weakness
  • 375842 2022-006
    Material Weakness
  • 375843 2022-006
    Material Weakness
  • 375844 2022-006
    Material Weakness
  • 375845 2022-006
    Material Weakness
  • 375846 2022-006
    Material Weakness
  • 375847 2022-006
    Material Weakness
  • 375848 2022-006
    Material Weakness
  • 375849 2022-006
    Material Weakness
  • 952277 2022-003
    Material Weakness
  • 952278 2022-003
    Material Weakness
  • 952279 2022-004
    Significant Deficiency
  • 952280 2022-004
    Significant Deficiency
  • 952281 2022-004
    Significant Deficiency
  • 952282 2022-004
    Significant Deficiency
  • 952283 2022-006
    Material Weakness
  • 952284 2022-006
    Material Weakness
  • 952285 2022-006
    Material Weakness
  • 952286 2022-006
    Material Weakness
  • 952287 2022-006
    Material Weakness
  • 952288 2022-006
    Material Weakness
  • 952290 2022-006
    Material Weakness
  • 952291 2022-006
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $303,653
20.219 Recreational Trails Act Agreement $142,500
93.667 Social Services Block Grant $70,199
97.042 Emergency Management Performance Grants $59,330
10.561 State Administrative Matching Grants for Food Stamp Program $57,081
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $51,622
93.575 Child Care and Development Block Grant $45,053
20.513 Enhanced Mobility for Seniors and Individuals with Disabilities $40,787
93.069 Public Health Emergency Preparedness $35,058
93.045 Covid-19 Special Programs for the Aging Title Iii, Part C Nutrition Services $33,460
93.556 Promoting Safe and Stable Families $33,350
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $28,315
93.958 Block Grants for Community Mental Health Services $27,593
93.945 Assistance Programs for Chronic Disease Prevention and Control $25,739
93.053 Nutrition Incentive Program (nsip) $23,820
84.181 Special Education - Grants for Infants and Families $23,415
93.354 Covid-19 Public Health Crisis Response Awards $22,826
93.045 Special Programs for the Aging Title Iii, Part C Nutrition Services $19,212
16.710 Anti-Heroin Task Force Grant $16,353
93.658 Foster Care (title IV-E) $13,084
93.435 Innovative State and Local Public Health Strategies to Prevent and Manage Diabetes and Heart Disease and Stroke $12,580
93.052 National Family Caregiver Support, Title Iii, Part E $12,138
93.556 Covid-19 Promoting Safe and Stable Families $11,442
93.324 State Health Assistance Program $10,500
93.323 Covid-19 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $10,120
93.994 Maternal and Child Health Services Block Grant to the States $10,015
93.767 Children's Health Insurance Program $9,449
93.959 Block Grants for Prevention and Treatment of Substance Abuse $8,213
93.991 Preventative Health and Health Services Block Grant $7,510
93.268 Immunization Cooperative Agreements $6,000
93.071 Medicare Enrollment Assistance Program $5,868
93.070 Environmental Public Health and Emergency Response $5,500
93.959 Covid-19 Block Grants for Prevention and Treatment of Substance Abuse $5,000
93.268 Covid-19 Immunization Cooperative Agreements $4,934
93.090 Dsp Subsidized Guardianship $3,090
93.659 Adoption Assistance $3,042
93.747 Covid-19 Elder Abuse Prevention Interventions Program $3,027
93.558 Temporary Assistance for Needy Families $2,879
93.043 Special Programs for the Aging Title Iii, Part D Disease Prevention and Health Promotion Services $2,440
93.645 Stephanie Tubbs Jones Child Welfare Services Program $797
10.561 Covid-19 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $635
93.052 Covid-19 National Family Caregiver Support, Title Iii, Part E $271
93.563 Child Support Enforcement (title IV-D) $115
93.044 Covid- 19 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $-271