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.