FAC Explorer

Finding 23355 (2022-005)

Significant Deficiency
Requirement
AB
Questioned Costs
-
Year
2022
Accepted
2023-09-28
Audit: 18609
Organization: Countryside Public Health (MN)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: There are significant deficiencies in internal controls over allowable costs and activities for the Immunization Cooperative Agreements.
  • Impacted Requirements: The lack of a formal review process for journal entries may lead to incorrect federal funding.
  • Recommended Follow-Up: Implement procedures for a formal review of all journal entries to ensure accuracy and compliance.

Finding Text

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.

Corrective Action Plan

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 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. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Countryside Public Health Service will implement procedures to ensure a formal review process is in place prior to submission, as well as ensure all support is maintained for disbursements. Name of the contact person responsible for corrective action plan: Liz Auch, Administrator Planned completion date for corrective action plan: December 31, 2023

Categories

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency

Other Findings in this Audit

  • 23354 2022-004
    Significant Deficiency
  • 23356 2022-006
    Significant Deficiency Repeat
  • 23357 2022-005
    Significant Deficiency
  • 23358 2022-006
    Significant Deficiency Repeat
  • 599796 2022-004
    Significant Deficiency
  • 599797 2022-005
    Significant Deficiency
  • 599798 2022-006
    Significant Deficiency Repeat
  • 599799 2022-005
    Significant Deficiency
  • 599800 2022-006
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $322,502
93.268 Immunization Cooperative Agreements $186,261
93.778 Medical Assistance Program $137,577
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $114,992
93.558 Temporary Assistance for Needy Families $92,646
93.069 Public Health Emergency Preparedness $80,317
93.994 Maternal and Child Health Services Block Grant to the States $78,972
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $69,740
20.600 State and Community Highway Safety $28,019
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $14,704
84.181 Special Education-Grants for Infants and Families $6,517
93.103 Food and Drug Administration_research $1,950
93.251 Early Hearing Detection and Intervention $525