Report Summary
Department of Health
Federal Compliance Audit
|
Financial Audit Division Report 09-06 |
Released March 26, 2009 |
Conclusion
The Department of Health generally complied with and had controls to ensure compliance with certain provisions of laws, regulations, contracts, and grants applicable to the major federal programs we audited for fiscal year 2008. However, the department had several internal control weaknesses as noted in the six findings presented in this report.
Findings
- The department did not identify, analyze, and document their internal controls related to business operations and schedule of federal expenditures.
- Prior Finding Partially Resolved: The department did not comply with federal requirements for documenting time charged to federal programs.
- Prior Finding Partially Resolved: The department did not accurately report financial activity on the Schedule of Expenditures of Federal Awards.
- The department allowed employees to have incompatible access to the state’s accounting system without establishing mitigating controls.
- Prior Finding Partially Resolved: The department did not monitor subrecipient activity, as required by federal regulations.
- The department did not comply with federal suspension and debarment requirements.
Audit Scope
We audited these programs which were material to the State of Minnesota’s federal program compliance for fiscal year 2008:
- Special Nutrition Program: Women, Infants and Children (CFDA 10.557)
- Centers for Disease Control and Prevention – Investigations and Technical Assistance (CFDA 93.283)
- Childhood Immunization Grants (CFDA 93.268)
