Finding Text
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 Pass-Through Agency: Minnesota Department of Health Federal Award Identification and Year: 252MN0004W1003, 2025 Pass-Through Numbers: 252MN0004W1003 Award Period: Year Ended December 31, 2025 Compliance Requirement: Cash Management Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Federal guidelines require grant recipients to implement internal controls for each direct and material compliance requirement applicable to the federal grant to ensure compliance with said requirements. Condition: During our testing of cash management requirements, it was noted the Agency did not have adequate internal controls designed over the WIC monthly reports. Questioned Costs: None noted. Context: During our testing of the WIC monthly reports, two of the three reports did not have an individual other than the preparer reviewing the report submitted. Cause: Changes in duties occurring during the current year which led to unclear responsibilities over the reports. Effect: The Agency could be submitting reimbursement requests with incorrect expenditures being reported. Repeat Finding: No. Recommendation: We recommend the County implement policies and procedures to ensure that there are adequate controls over all compliance requirements for federal grants. Views of responsible officials: There is no disagreement with the audit finding.