Finding 1076376 (2023-004)

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, 2023 Pass-Through Agency: Minnesota Department of Health Pass-Through Number: 22MN004W1003 Award Period: Year Ended December 31, 2023 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 to ensure there are always two individuals involved in each casefile. Condition: During eligibility testing, we noted the Health Service did not have adequate internal controls over eligibility. Questioned costs: None. Context: During eligibility testing it was noted, one of 60 casefiles did not have two employees involved in the casefile determination. Cause: Oversight by management. Effect: Countryside Public Health Service could have individuals receiving benefits when they do not qualify. Repeat Finding: Not applicable. Recommendation: We recommend Countryside Public Health Service implement procedures to ensure there are always two individuals involved in the determination. Views of Responsible Officials: There is no disagreement with the audit finding.