Finding 23358 (2022-006)

Significant Deficiency Repeat Finding
Requirement
CL
Questioned Costs
-
Year
2022
Accepted
2023-09-28
Audit: 18609
Organization: Countryside Public Health (MN)

AI Summary

  • Core Issue: There are significant deficiencies in internal controls over cash management and reporting at Countryside Public Health Service.
  • Impacted Requirements: Accurate reporting to the Minnesota Department of Health is compromised due to missing review signatures on reports.
  • Recommended Follow-Up: Implement a formal review process to ensure all reports are verified for accuracy before submission.

Finding Text

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.

Categories

Reporting Internal Control / Segregation of Duties Cash Management Significant Deficiency

Other Findings in this Audit

  • 23354 2022-004
    Significant Deficiency
  • 23355 2022-005
    Significant Deficiency
  • 23356 2022-006
    Significant Deficiency Repeat
  • 23357 2022-005
    Significant Deficiency
  • 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