|Financial Audit Division Report 10-03||Released March 4, 2010|
The Department of Health generally complied with and had controls to ensure compliance with provisions of laws, regulations, contracts, and grants applicable to the major federal programs we audited for fiscal year 2009. However, the department had several internal control weaknesses, as noted in the five findings presented in this report.
The department resolved three of the six findings included in our prior audit report and partially resolved the other three. The department resolved prior findings related to noncompliance with federal requirements for documenting time charged to federal programs, incompatible access to the state’s accounting system, and monitoring subrecipient activities. However, the department did not identify, analyze, and document its internal controls or accurately report financial activity on the Schedule of Expenditures of Federal Awards. The department also did not always comply with federal suspension and debarment requirements.
We audited these programs, which were material to the State of Minnesota’s federal program compliance for fiscal year 2009:
We also performed certain follow up procedures for these programs, which were previously material federal programs: