2022?004 CONTROLS OVER ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES Federal Agency: U.S. Department of Agriculture Federal Program Name: WIC Special Supplemental Nutrition Program for Women, Infants, and Children Assistance Listing Number: 10.557 Federal Award Identification Number and Year: 22MN004W1003, 2022 Pass-Through Agency: Minnesota Department of Health Pass-Through Number: 22MN004W1003 Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: An adequate internal control and compliance structure is required to be in place and operating effectively to ensure there is review of all costs charged to the grant. Condition: During allowable costs and allowable activities testing, we noted the Health Service did not have adequate internal controls over allowable costs and allowable activities. Questioned costs: None. Context: During allowable costs and allowable activities testing, it was noted that there was lack of formal review over three of three journal entries tested. Cause: Oversight by management due to switching to an electronic approval process. Effect: Countryside Public Health Service could receive incorrect federal funding for the program. Repeat Finding: Not applicable. Recommendation: We recommend Countryside Public Health Service implement procedures to ensure a formal review process is in place to verify accuracy of all journal entries. Views of Responsible Officials: There is no disagreement with the audit finding.
2022?005 CONTROLS OVER ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Immunization Cooperative Agreements Assistance Listing Number: 93.268 Federal Award Identification Number and Year: NH23IP922628, 2022 Pass-Through Agency: Minnesota Department of Health Pass-Through Number: NH23IP922628 Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: An adequate internal control and compliance structure is required to be in place and operating effectively to ensure there is review of all costs charged to the grant. Condition: During allowable costs and allowable activities testing, we noted the Health Service did not have adequate internal controls over allowable costs and allowable activities. Questioned costs: None. Context: During allowable costs and allowable activities testing, it was noted that there was lack of formal review over seven of nine journal entries tested. Cause: Oversight by management due to switching to an electronic approval process. Effect: Countryside Public Health Service could receive incorrect federal funding for the program. Repeat Finding: Not applicable. Recommendation: We recommend Countryside Public Health Service implement procedures to ensure a formal review process is in place to verify accuracy of all journal entries. Views of Responsible Officials: There is no disagreement with the audit finding.
2022?006 CONTROLS OVER REPORTING AND CASH MANAGEMENT Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Immunization Cooperative Agreements Assistance Listing Number: 93.268 Federal Award Identification Number and Year: NH23IP922628, 2022 Pass-Through Agency: Minnesota Department of Health Pass-Through Number: NH23IP922628 Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: An adequate internal control structure is required to be in place and operating effectively for accurate reporting to the Minnesota Department of Health. Condition: During our testing, we noted the Health Service did not have adequate internal controls over cash management and reporting. Context: During cash management testing, it was noted that one of five reports tested were missing a signature of review by someone other than the preparer. Also, during reporting testing, it was noted that one of five reports tested were missing a signature of review by someone other than the preparer. Cause: Oversight by management due to staffing constraints. Effect: Countryside Public Health Service could report inaccurate reports and receive incorrect federal funding for the program if there are errors. Repeat Finding: Yes ? Finding 2021-004. Recommendation: We recommend Countryside Public Health Service implement procedures to ensure a formal review process is in place to verify accuracy of all reports prior to submission. Views of Responsible Officials: There is no disagreement with the audit finding. The Health Service started to ensure reviews were done of all reports after the prior year audit. This report was completed prior to that date.
2022?005 CONTROLS OVER ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Immunization Cooperative Agreements Assistance Listing Number: 93.268 Federal Award Identification Number and Year: NH23IP922628, 2022 Pass-Through Agency: Minnesota Department of Health Pass-Through Number: NH23IP922628 Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: An adequate internal control and compliance structure is required to be in place and operating effectively to ensure there is review of all costs charged to the grant. Condition: During allowable costs and allowable activities testing, we noted the Health Service did not have adequate internal controls over allowable costs and allowable activities. Questioned costs: None. Context: During allowable costs and allowable activities testing, it was noted that there was lack of formal review over seven of nine journal entries tested. Cause: Oversight by management due to switching to an electronic approval process. Effect: Countryside Public Health Service could receive incorrect federal funding for the program. Repeat Finding: Not applicable. Recommendation: We recommend Countryside Public Health Service implement procedures to ensure a formal review process is in place to verify accuracy of all journal entries. Views of Responsible Officials: There is no disagreement with the audit finding.
2022?006 CONTROLS OVER REPORTING AND CASH MANAGEMENT Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Immunization Cooperative Agreements Assistance Listing Number: 93.268 Federal Award Identification Number and Year: NH23IP922628, 2022 Pass-Through Agency: Minnesota Department of Health Pass-Through Number: NH23IP922628 Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: An adequate internal control structure is required to be in place and operating effectively for accurate reporting to the Minnesota Department of Health. Condition: During our testing, we noted the Health Service did not have adequate internal controls over cash management and reporting. Context: During cash management testing, it was noted that one of five reports tested were missing a signature of review by someone other than the preparer. Also, during reporting testing, it was noted that one of five reports tested were missing a signature of review by someone other than the preparer. Cause: Oversight by management due to staffing constraints. Effect: Countryside Public Health Service could report inaccurate reports and receive incorrect federal funding for the program if there are errors. Repeat Finding: Yes ? Finding 2021-004. Recommendation: We recommend Countryside Public Health Service implement procedures to ensure a formal review process is in place to verify accuracy of all reports prior to submission. Views of Responsible Officials: There is no disagreement with the audit finding. The Health Service started to ensure reviews were done of all reports after the prior year audit. This report was completed prior to that date.
2022?004 CONTROLS OVER ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES Federal Agency: U.S. Department of Agriculture Federal Program Name: WIC Special Supplemental Nutrition Program for Women, Infants, and Children Assistance Listing Number: 10.557 Federal Award Identification Number and Year: 22MN004W1003, 2022 Pass-Through Agency: Minnesota Department of Health Pass-Through Number: 22MN004W1003 Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: An adequate internal control and compliance structure is required to be in place and operating effectively to ensure there is review of all costs charged to the grant. Condition: During allowable costs and allowable activities testing, we noted the Health Service did not have adequate internal controls over allowable costs and allowable activities. Questioned costs: None. Context: During allowable costs and allowable activities testing, it was noted that there was lack of formal review over three of three journal entries tested. Cause: Oversight by management due to switching to an electronic approval process. Effect: Countryside Public Health Service could receive incorrect federal funding for the program. Repeat Finding: Not applicable. Recommendation: We recommend Countryside Public Health Service implement procedures to ensure a formal review process is in place to verify accuracy of all journal entries. Views of Responsible Officials: There is no disagreement with the audit finding.
2022?005 CONTROLS OVER ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Immunization Cooperative Agreements Assistance Listing Number: 93.268 Federal Award Identification Number and Year: NH23IP922628, 2022 Pass-Through Agency: Minnesota Department of Health Pass-Through Number: NH23IP922628 Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: An adequate internal control and compliance structure is required to be in place and operating effectively to ensure there is review of all costs charged to the grant. Condition: During allowable costs and allowable activities testing, we noted the Health Service did not have adequate internal controls over allowable costs and allowable activities. Questioned costs: None. Context: During allowable costs and allowable activities testing, it was noted that there was lack of formal review over seven of nine journal entries tested. Cause: Oversight by management due to switching to an electronic approval process. Effect: Countryside Public Health Service could receive incorrect federal funding for the program. Repeat Finding: Not applicable. Recommendation: We recommend Countryside Public Health Service implement procedures to ensure a formal review process is in place to verify accuracy of all journal entries. Views of Responsible Officials: There is no disagreement with the audit finding.
2022?006 CONTROLS OVER REPORTING AND CASH MANAGEMENT Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Immunization Cooperative Agreements Assistance Listing Number: 93.268 Federal Award Identification Number and Year: NH23IP922628, 2022 Pass-Through Agency: Minnesota Department of Health Pass-Through Number: NH23IP922628 Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: An adequate internal control structure is required to be in place and operating effectively for accurate reporting to the Minnesota Department of Health. Condition: During our testing, we noted the Health Service did not have adequate internal controls over cash management and reporting. Context: During cash management testing, it was noted that one of five reports tested were missing a signature of review by someone other than the preparer. Also, during reporting testing, it was noted that one of five reports tested were missing a signature of review by someone other than the preparer. Cause: Oversight by management due to staffing constraints. Effect: Countryside Public Health Service could report inaccurate reports and receive incorrect federal funding for the program if there are errors. Repeat Finding: Yes ? Finding 2021-004. Recommendation: We recommend Countryside Public Health Service implement procedures to ensure a formal review process is in place to verify accuracy of all reports prior to submission. Views of Responsible Officials: There is no disagreement with the audit finding. The Health Service started to ensure reviews were done of all reports after the prior year audit. This report was completed prior to that date.
2022?005 CONTROLS OVER ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Immunization Cooperative Agreements Assistance Listing Number: 93.268 Federal Award Identification Number and Year: NH23IP922628, 2022 Pass-Through Agency: Minnesota Department of Health Pass-Through Number: NH23IP922628 Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: An adequate internal control and compliance structure is required to be in place and operating effectively to ensure there is review of all costs charged to the grant. Condition: During allowable costs and allowable activities testing, we noted the Health Service did not have adequate internal controls over allowable costs and allowable activities. Questioned costs: None. Context: During allowable costs and allowable activities testing, it was noted that there was lack of formal review over seven of nine journal entries tested. Cause: Oversight by management due to switching to an electronic approval process. Effect: Countryside Public Health Service could receive incorrect federal funding for the program. Repeat Finding: Not applicable. Recommendation: We recommend Countryside Public Health Service implement procedures to ensure a formal review process is in place to verify accuracy of all journal entries. Views of Responsible Officials: There is no disagreement with the audit finding.
2022?006 CONTROLS OVER REPORTING AND CASH MANAGEMENT Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Immunization Cooperative Agreements Assistance Listing Number: 93.268 Federal Award Identification Number and Year: NH23IP922628, 2022 Pass-Through Agency: Minnesota Department of Health Pass-Through Number: NH23IP922628 Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: An adequate internal control structure is required to be in place and operating effectively for accurate reporting to the Minnesota Department of Health. Condition: During our testing, we noted the Health Service did not have adequate internal controls over cash management and reporting. Context: During cash management testing, it was noted that one of five reports tested were missing a signature of review by someone other than the preparer. Also, during reporting testing, it was noted that one of five reports tested were missing a signature of review by someone other than the preparer. Cause: Oversight by management due to staffing constraints. Effect: Countryside Public Health Service could report inaccurate reports and receive incorrect federal funding for the program if there are errors. Repeat Finding: Yes ? Finding 2021-004. Recommendation: We recommend Countryside Public Health Service implement procedures to ensure a formal review process is in place to verify accuracy of all reports prior to submission. Views of Responsible Officials: There is no disagreement with the audit finding. The Health Service started to ensure reviews were done of all reports after the prior year audit. This report was completed prior to that date.