Wauwatosa School District

Condition: The District did not have appropriate M-5's on file for several students. Criteria: Districts are required to maintain a signed and dated M-5 form (Consent to Bill Wisconsin Medicaid) for each student who has services billed through Medicaid. Cause: District staff did not maintain proper documentation to bill Medicaid for students. Effect: Failing to obtain a signed and dated M-5 form could affect the reimbursements received by the District under the SBS Medicaid program.

Criteria: The School Based Service provider is required to have a signed and dated consent to bill (M-5) from the parent or guardian of a student with an IEP before claims can be submitted. Condition: The District submitted reimbursements for one student who did not have a signed M-5 on file. Effect: The District did not comply with the requirements needed to submit claims. Cause: The District did not have procedures in place for ensuring that all M-5’s have been obtained prior to claiming student costs. Questioned Costs: $1,327 Recommendation: We recommend that management and those charged with governance ensure the policies and procedures are in place to maintain proper documentation for claiming student costs. Corrective Action Plan: The district has changed internal verifications and has engaged a new Medicare processing provider which will ensure future compliance with having all M5 forms on file.

Criteria: The Uniform Guidance regulates in ?200.430(i) that all salaries charged to a Federal grant must be based on records that accurately reflect the work performed. For a position with multiple cost objectives under a grant program, the recipient must have supporting documentation that the time charged to the grant is the amount of actual time the position worked on the grant?s objectives. Condition: The District had wages coded to IDEA for employees that had multiple cost objectives. The District did not maintain time and effort documentation for positions that have multiple cost objectives under IDEA. Effect: The District could not substantiate the amount of wages claimed for the purposes of receiving IDEA funding. Cause: The District did not have procedures in place for documenting time and effort for employees sharing multiple cost objectives for purposes of claiming IDEA funds. Questioned Costs: $62,671 Recommendation: We recommend that management and those charged with governance ensure the policies and procedures are in place for accurate reporting for federal costs that share multiple cost objectives. Corrective Action Plan: The District has put in place Federal Funding procedures. The positions in question for the 2021/2022 audit have been removed from the grant and replaced with salaries not requiring time and effort. We are aware of the time and effort requirements and will require any salaries added back into the grant to track their time.