Department of Health and Human Services
Temporary Assistance for Needy Families, 93.558
Reporting
Significant Deficiency in Internal Control over Compliance
Grant Award Number: Affects all grant awards under assistance listing 93.558 on the Consolidated Schedule of Expenditures of Federal Awards
Criteria: CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award.
Condition: There was no evidence of review and approval prior to submission of the six programmatic reports selected for testing.
Cause: Goodwill-Easter Seals Minnesota has a review process in place but was not formally documented.
Effect: Failure to perform an independent review of reporting could result in a reasonable possibility that Goodwill-Easter Seals Minnesota would not detect errors in the normal course of performing duties and correct them in a timely manner.
Questioned Costs: None reported.
Context/Sampling: Six programmatic reporting submissions out of eighteen total reports were selected for testing the program.
Repeat Finding from Prior Year: No
Recommendation: We recommend that management develop a formal documented review over reporting and that documentation is retained to support compliance with program requirements.
Views of Responsible Officials: Management agrees with this finding.
Department of Health and Human Services
Temporary Assistance for Needy Families, 93.558
Reporting
Significant Deficiency in Internal Control over Compliance
Grant Award Number: Affects all grant awards under assistance listing 93.558 on the Consolidated Schedule of Expenditures of Federal Awards
Criteria: CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award.
Condition: There was no evidence of review and approval prior to submission of the six programmatic reports selected for testing.
Cause: Goodwill-Easter Seals Minnesota has a review process in place but was not formally documented.
Effect: Failure to perform an independent review of reporting could result in a reasonable possibility that Goodwill-Easter Seals Minnesota would not detect errors in the normal course of performing duties and correct them in a timely manner.
Questioned Costs: None reported.
Context/Sampling: Six programmatic reporting submissions out of eighteen total reports were selected for testing the program.
Repeat Finding from Prior Year: No
Recommendation: We recommend that management develop a formal documented review over reporting and that documentation is retained to support compliance with program requirements.
Views of Responsible Officials: Management agrees with this finding.
Department of Health and Human Services
Temporary Assistance for Needy Families, 93.558
Reporting
Significant Deficiency in Internal Control over Compliance
Grant Award Number: Affects all grant awards under assistance listing 93.558 on the Consolidated Schedule of Expenditures of Federal Awards
Criteria: CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award.
Condition: There was no evidence of review and approval prior to submission of the six programmatic reports selected for testing.
Cause: Goodwill-Easter Seals Minnesota has a review process in place but was not formally documented.
Effect: Failure to perform an independent review of reporting could result in a reasonable possibility that Goodwill-Easter Seals Minnesota would not detect errors in the normal course of performing duties and correct them in a timely manner.
Questioned Costs: None reported.
Context/Sampling: Six programmatic reporting submissions out of eighteen total reports were selected for testing the program.
Repeat Finding from Prior Year: No
Recommendation: We recommend that management develop a formal documented review over reporting and that documentation is retained to support compliance with program requirements.
Views of Responsible Officials: Management agrees with this finding.
Department of Health and Human Services
Temporary Assistance for Needy Families, 93.558
Reporting
Significant Deficiency in Internal Control over Compliance
Grant Award Number: Affects all grant awards under assistance listing 93.558 on the Consolidated Schedule of Expenditures of Federal Awards
Criteria: CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award.
Condition: There was no evidence of review and approval prior to submission of the six programmatic reports selected for testing.
Cause: Goodwill-Easter Seals Minnesota has a review process in place but was not formally documented.
Effect: Failure to perform an independent review of reporting could result in a reasonable possibility that Goodwill-Easter Seals Minnesota would not detect errors in the normal course of performing duties and correct them in a timely manner.
Questioned Costs: None reported.
Context/Sampling: Six programmatic reporting submissions out of eighteen total reports were selected for testing the program.
Repeat Finding from Prior Year: No
Recommendation: We recommend that management develop a formal documented review over reporting and that documentation is retained to support compliance with program requirements.
Views of Responsible Officials: Management agrees with this finding.
Department of Health and Human Services
Temporary Assistance for Needy Families, 93.558
Reporting
Significant Deficiency in Internal Control over Compliance
Grant Award Number: Affects all grant awards under assistance listing 93.558 on the Consolidated Schedule of Expenditures of Federal Awards
Criteria: CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award.
Condition: There was no evidence of review and approval prior to submission of the six programmatic reports selected for testing.
Cause: Goodwill-Easter Seals Minnesota has a review process in place but was not formally documented.
Effect: Failure to perform an independent review of reporting could result in a reasonable possibility that Goodwill-Easter Seals Minnesota would not detect errors in the normal course of performing duties and correct them in a timely manner.
Questioned Costs: None reported.
Context/Sampling: Six programmatic reporting submissions out of eighteen total reports were selected for testing the program.
Repeat Finding from Prior Year: No
Recommendation: We recommend that management develop a formal documented review over reporting and that documentation is retained to support compliance with program requirements.
Views of Responsible Officials: Management agrees with this finding.
Department of Health and Human Services
Temporary Assistance for Needy Families, 93.558
Reporting
Significant Deficiency in Internal Control over Compliance
Grant Award Number: Affects all grant awards under assistance listing 93.558 on the Consolidated Schedule of Expenditures of Federal Awards
Criteria: CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award.
Condition: There was no evidence of review and approval prior to submission of the six programmatic reports selected for testing.
Cause: Goodwill-Easter Seals Minnesota has a review process in place but was not formally documented.
Effect: Failure to perform an independent review of reporting could result in a reasonable possibility that Goodwill-Easter Seals Minnesota would not detect errors in the normal course of performing duties and correct them in a timely manner.
Questioned Costs: None reported.
Context/Sampling: Six programmatic reporting submissions out of eighteen total reports were selected for testing the program.
Repeat Finding from Prior Year: No
Recommendation: We recommend that management develop a formal documented review over reporting and that documentation is retained to support compliance with program requirements.
Views of Responsible Officials: Management agrees with this finding.
Department of Health and Human Services
Temporary Assistance for Needy Families, 93.558
Reporting
Significant Deficiency in Internal Control over Compliance
Grant Award Number: Affects all grant awards under assistance listing 93.558 on the Consolidated Schedule of Expenditures of Federal Awards
Criteria: CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award.
Condition: There was no evidence of review and approval prior to submission of the six programmatic reports selected for testing.
Cause: Goodwill-Easter Seals Minnesota has a review process in place but was not formally documented.
Effect: Failure to perform an independent review of reporting could result in a reasonable possibility that Goodwill-Easter Seals Minnesota would not detect errors in the normal course of performing duties and correct them in a timely manner.
Questioned Costs: None reported.
Context/Sampling: Six programmatic reporting submissions out of eighteen total reports were selected for testing the program.
Repeat Finding from Prior Year: No
Recommendation: We recommend that management develop a formal documented review over reporting and that documentation is retained to support compliance with program requirements.
Views of Responsible Officials: Management agrees with this finding.
Department of Health and Human Services
Temporary Assistance for Needy Families, 93.558
Reporting
Significant Deficiency in Internal Control over Compliance
Grant Award Number: Affects all grant awards under assistance listing 93.558 on the Consolidated Schedule of Expenditures of Federal Awards
Criteria: CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award.
Condition: There was no evidence of review and approval prior to submission of the six programmatic reports selected for testing.
Cause: Goodwill-Easter Seals Minnesota has a review process in place but was not formally documented.
Effect: Failure to perform an independent review of reporting could result in a reasonable possibility that Goodwill-Easter Seals Minnesota would not detect errors in the normal course of performing duties and correct them in a timely manner.
Questioned Costs: None reported.
Context/Sampling: Six programmatic reporting submissions out of eighteen total reports were selected for testing the program.
Repeat Finding from Prior Year: No
Recommendation: We recommend that management develop a formal documented review over reporting and that documentation is retained to support compliance with program requirements.
Views of Responsible Officials: Management agrees with this finding.
Department of Health and Human Services
Temporary Assistance for Needy Families, 93.558
Reporting
Significant Deficiency in Internal Control over Compliance
Grant Award Number: Affects all grant awards under assistance listing 93.558 on the Consolidated Schedule of Expenditures of Federal Awards
Criteria: CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award.
Condition: There was no evidence of review and approval prior to submission of the six programmatic reports selected for testing.
Cause: Goodwill-Easter Seals Minnesota has a review process in place but was not formally documented.
Effect: Failure to perform an independent review of reporting could result in a reasonable possibility that Goodwill-Easter Seals Minnesota would not detect errors in the normal course of performing duties and correct them in a timely manner.
Questioned Costs: None reported.
Context/Sampling: Six programmatic reporting submissions out of eighteen total reports were selected for testing the program.
Repeat Finding from Prior Year: No
Recommendation: We recommend that management develop a formal documented review over reporting and that documentation is retained to support compliance with program requirements.
Views of Responsible Officials: Management agrees with this finding.
Department of Health and Human Services
Temporary Assistance for Needy Families, 93.558
Reporting
Significant Deficiency in Internal Control over Compliance
Grant Award Number: Affects all grant awards under assistance listing 93.558 on the Consolidated Schedule of Expenditures of Federal Awards
Criteria: CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award.
Condition: There was no evidence of review and approval prior to submission of the six programmatic reports selected for testing.
Cause: Goodwill-Easter Seals Minnesota has a review process in place but was not formally documented.
Effect: Failure to perform an independent review of reporting could result in a reasonable possibility that Goodwill-Easter Seals Minnesota would not detect errors in the normal course of performing duties and correct them in a timely manner.
Questioned Costs: None reported.
Context/Sampling: Six programmatic reporting submissions out of eighteen total reports were selected for testing the program.
Repeat Finding from Prior Year: No
Recommendation: We recommend that management develop a formal documented review over reporting and that documentation is retained to support compliance with program requirements.
Views of Responsible Officials: Management agrees with this finding.
Department of Health and Human Services
Temporary Assistance for Needy Families, 93.558
Reporting
Significant Deficiency in Internal Control over Compliance
Grant Award Number: Affects all grant awards under assistance listing 93.558 on the Consolidated Schedule of Expenditures of Federal Awards
Criteria: CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award.
Condition: There was no evidence of review and approval prior to submission of the six programmatic reports selected for testing.
Cause: Goodwill-Easter Seals Minnesota has a review process in place but was not formally documented.
Effect: Failure to perform an independent review of reporting could result in a reasonable possibility that Goodwill-Easter Seals Minnesota would not detect errors in the normal course of performing duties and correct them in a timely manner.
Questioned Costs: None reported.
Context/Sampling: Six programmatic reporting submissions out of eighteen total reports were selected for testing the program.
Repeat Finding from Prior Year: No
Recommendation: We recommend that management develop a formal documented review over reporting and that documentation is retained to support compliance with program requirements.
Views of Responsible Officials: Management agrees with this finding.
Department of Health and Human Services
Temporary Assistance for Needy Families, 93.558
Reporting
Significant Deficiency in Internal Control over Compliance
Grant Award Number: Affects all grant awards under assistance listing 93.558 on the Consolidated Schedule of Expenditures of Federal Awards
Criteria: CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award.
Condition: There was no evidence of review and approval prior to submission of the six programmatic reports selected for testing.
Cause: Goodwill-Easter Seals Minnesota has a review process in place but was not formally documented.
Effect: Failure to perform an independent review of reporting could result in a reasonable possibility that Goodwill-Easter Seals Minnesota would not detect errors in the normal course of performing duties and correct them in a timely manner.
Questioned Costs: None reported.
Context/Sampling: Six programmatic reporting submissions out of eighteen total reports were selected for testing the program.
Repeat Finding from Prior Year: No
Recommendation: We recommend that management develop a formal documented review over reporting and that documentation is retained to support compliance with program requirements.
Views of Responsible Officials: Management agrees with this finding.
Department of Health and Human Services
Temporary Assistance for Needy Families, 93.558
Reporting
Significant Deficiency in Internal Control over Compliance
Grant Award Number: Affects all grant awards under assistance listing 93.558 on the Consolidated Schedule of Expenditures of Federal Awards
Criteria: CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award.
Condition: There was no evidence of review and approval prior to submission of the six programmatic reports selected for testing.
Cause: Goodwill-Easter Seals Minnesota has a review process in place but was not formally documented.
Effect: Failure to perform an independent review of reporting could result in a reasonable possibility that Goodwill-Easter Seals Minnesota would not detect errors in the normal course of performing duties and correct them in a timely manner.
Questioned Costs: None reported.
Context/Sampling: Six programmatic reporting submissions out of eighteen total reports were selected for testing the program.
Repeat Finding from Prior Year: No
Recommendation: We recommend that management develop a formal documented review over reporting and that documentation is retained to support compliance with program requirements.
Views of Responsible Officials: Management agrees with this finding.
Department of Health and Human Services
Temporary Assistance for Needy Families, 93.558
Reporting
Significant Deficiency in Internal Control over Compliance
Grant Award Number: Affects all grant awards under assistance listing 93.558 on the Consolidated Schedule of Expenditures of Federal Awards
Criteria: CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award.
Condition: There was no evidence of review and approval prior to submission of the six programmatic reports selected for testing.
Cause: Goodwill-Easter Seals Minnesota has a review process in place but was not formally documented.
Effect: Failure to perform an independent review of reporting could result in a reasonable possibility that Goodwill-Easter Seals Minnesota would not detect errors in the normal course of performing duties and correct them in a timely manner.
Questioned Costs: None reported.
Context/Sampling: Six programmatic reporting submissions out of eighteen total reports were selected for testing the program.
Repeat Finding from Prior Year: No
Recommendation: We recommend that management develop a formal documented review over reporting and that documentation is retained to support compliance with program requirements.
Views of Responsible Officials: Management agrees with this finding.
Department of Health and Human Services
Temporary Assistance for Needy Families, 93.558
Reporting
Significant Deficiency in Internal Control over Compliance
Grant Award Number: Affects all grant awards under assistance listing 93.558 on the Consolidated Schedule of Expenditures of Federal Awards
Criteria: CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award.
Condition: There was no evidence of review and approval prior to submission of the six programmatic reports selected for testing.
Cause: Goodwill-Easter Seals Minnesota has a review process in place but was not formally documented.
Effect: Failure to perform an independent review of reporting could result in a reasonable possibility that Goodwill-Easter Seals Minnesota would not detect errors in the normal course of performing duties and correct them in a timely manner.
Questioned Costs: None reported.
Context/Sampling: Six programmatic reporting submissions out of eighteen total reports were selected for testing the program.
Repeat Finding from Prior Year: No
Recommendation: We recommend that management develop a formal documented review over reporting and that documentation is retained to support compliance with program requirements.
Views of Responsible Officials: Management agrees with this finding.
Department of Health and Human Services
Temporary Assistance for Needy Families, 93.558
Reporting
Significant Deficiency in Internal Control over Compliance
Grant Award Number: Affects all grant awards under assistance listing 93.558 on the Consolidated Schedule of Expenditures of Federal Awards
Criteria: CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award.
Condition: There was no evidence of review and approval prior to submission of the six programmatic reports selected for testing.
Cause: Goodwill-Easter Seals Minnesota has a review process in place but was not formally documented.
Effect: Failure to perform an independent review of reporting could result in a reasonable possibility that Goodwill-Easter Seals Minnesota would not detect errors in the normal course of performing duties and correct them in a timely manner.
Questioned Costs: None reported.
Context/Sampling: Six programmatic reporting submissions out of eighteen total reports were selected for testing the program.
Repeat Finding from Prior Year: No
Recommendation: We recommend that management develop a formal documented review over reporting and that documentation is retained to support compliance with program requirements.
Views of Responsible Officials: Management agrees with this finding.