HARTLAND-LAKESIDE JOINT SCHOOL DISTRICT NO. 3

EIN: 391446612

UEI: L8KLGRGYNZC8

Data as of August 22, 2026

HARTLAND-LAKESIDE JOINT SCHOOL DISTRICT NO. 35 audit years1 findings
5
Audit Years
1
Total Findings
0
Repeat Findings

FY 2021-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on September 12, 2022. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 12, 2023 (1259 days ago).

What is a management decision? →
2021-001
Special Tests & Provisions

The transportation trip ratio reported on the 2019-2020 Medicaid annual cost report did not include all one-way trips by all students with specialized transportation needs documented in their IEP. Cause: The District did not have the necessary internal controls to ensure all the necessary transportation logs were sent to the billing company to properly calculate the trip ratio. Effect: Because the trip ratio was missing data for one-way trips for all students, the ratio was overstated in the annual cost report. Questioned Costs: Unknown Auditor?s Recommendation: We recommend the District implement additional procedures to ensure all one-way trips are properly reported to its billing company so the trip ratio can be properly calculated and reported. Grantee Response: For the 2019-2020 annual cost report, transportation logs were emailed to the District?s billing company who would then enter the information in the billing system. Transportation logs for a portion of the year were not sent to the billing company, so not all one-way trips were included in the trip ratio. Staring in 2020-2021, the District will no longer email the logs to the billing company. Instead, District staff will be responsible for entering the information from the transportation logs into the billing system directly. The District will also implement a procedure to review the logs to ensure all information is properly entered.

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Full finding narrative

2021-001 Medical Assistance Program ?Assistance Listing No. 93.778 ? Compliance Requirement: Special Tests and Provisions Criteria: Districts are required to report the transportation trip ratio on their annual Medicaid cost report. The trip ratio is the ratio of the total number of one-way trips by Medicaid-eligible students with specialized transportation needs documented in their IEP who received a direct medical service on that day to the total number of one-way trips by all students with specialized transportation needs in their IEP. Condition: The transportation trip ratio reported on the 2019-2020 Medicaid annual cost report did not include all one-way trips by all students with specialized transportation needs documented in their IEP. Cause: The District did not have the necessary internal controls to ensure all the necessary transportation logs were sent to the billing company to properly calculate the trip ratio. Effect: Because the trip ratio was missing data for one-way trips for all students, the ratio was overstated in the annual cost report. Questioned Costs: Unknown Auditor?s Recommendation: We recommend the District implement additional procedures to ensure all one-way trips are properly reported to its billing company so the trip ratio can be properly calculated and reported. Grantee Response: For the 2019-2020 annual cost report, transportation logs were emailed to the District?s billing company who would then enter the information in the billing system. Transportation logs for a portion of the year were not sent to the billing company, so not all one-way trips were included in the trip ratio. Staring in 2020-2021, the District will no longer email the logs to the billing company. Instead, District staff will be responsible for entering the information from the transportation logs into the billing system directly. The District will also implement a procedure to review the logs to ensure all information is properly entered.

Corrective Action Plan

2021-001 Medical Assistance Program -Assistance Listing No. 93. 778 - Compliance Requirement: Special Tests and Provisions Criteria: Districts are required to report the transportation trip ratio on their annual Medicaid cost report. The trip ratio is the ratio of the total number of one-way trips by Medicaid-eligible students with specialized transportation needs documented in their IEP who received a direct medical service on that day to the total number of one-way trips by all students with specialized transportation needs in their IEP. Condition: The transportation trip ratio reported on the 2019-2020 Medicaid annual cost report did not include all one-way trips by all students with specialized transportation needs documented in their IEP. Cause: The District did not have the necessary internal controls to ensure all the necessary transportation logs were sent to the billing company to properly calculate the trip ratio. Effect: Because the trip ratio was missing data for one-way trips for all students, the ratio was overstated in the annual cost report. Questioned Costs: Unknown Auditor's Recommendation: We recommend the District implement additional procedures to ensure all one-way trips are properly reported to its billing company so the trip ratio can be properly calculated and reported. Grantee Response: For the 2019-2020 annual cost report, transportation logs were emailed to the District's billing company who would then enter the information in the billing system. Transportation logs for a portion of the year were not sent to the billing company, so not all one-way trips were included in the trip ratio. Staring in 2020-2021, the District will no longer email the logs to the billing company. Instead, District staff will be responsible for entering the information from the transportation logs into the billing system directly. The District will also implement a procedure to review the logs to ensure all information is properly entered. Contact Person: Amy Holley, Business Manager Anticipated Completion Date: June 30, 2022

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