Subject: Hennepin County’s 2023 Corrective Action Plan
Finding# 2023-004 Significant Deficiency in Internal Control—Schedule of Expenditures of Federal Awards (SEFA)
Program(s):
National Bioterrorism Hospital Preparedness Program (ALN 93.889); Immunization Cooperative Agreements (ALN 93. 268); COV...
Subject: Hennepin County’s 2023 Corrective Action Plan
Finding# 2023-004 Significant Deficiency in Internal Control—Schedule of Expenditures of Federal Awards (SEFA)
Program(s):
National Bioterrorism Hospital Preparedness Program (ALN 93.889); Immunization Cooperative Agreements (ALN 93. 268); COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC)(ALN 93. 323); Child Support Services (ALN 93. 563); State Administrative Matching Grants for the Supplemental Nutrition Assistance Program (ALN 10.561)
Type of Finding:
Significant Deficiency in Internal Control over Compliance; Other Matter Compliance Finding
Condition:
While testing the SEFA, we noted that internal controls were not operating effectively over the preparation of the SEFA. In addition, we noted the following errors in the original SEFA we received for the audit:
• $1,284,631 of expenditures were improperly included in ALN 93.889 when the amount should have been included in ALN 93.268.
• $30,394 of expenditures was improperly included in ALN 93.889 when the amount should have been included in ALN 93.323.
• $626,894 of expenditures related to ALN 93.563 was missing from the schedule.
• $61,290 of expenditures related to ALN 10.561 was missing from the schedule.
Hennepin County’s Corrective Action Planned in Response to Finding:
The County will continue to strengthen controls over the preparation of the SEFA.
Hennepin County Employee Responsible for the CAP:
Elena Doran
Planned Completion Date for CAP:
September 30, 2024