Office of the Legislative Auditor - Financial Audit Division

Report Summary
Department of Health
Federal Compliance Audit

 

Financial Audit Division Report 15-09

Released March 25, 2015

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Conclusion

The Minnesota Department of Health generally complied with and had controls to ensure compliance with certain legal requirements applicable to its major federal programs for fiscal year 2014. However, the department had some internal control weaknesses and noncompliance with federal requirements, as noted in the three findings presented in this report.

Audit Findings

• The Minnesota Department of Health did not accurately report federal expenditures for the Special Supplemental Nutrition Program for Women, Infants, and Children in the State of Minnesota’s Schedule of Expenditures of Financial Awards.
• The Minnesota Department of Health did not always perform financial reviews of local agencies for the Special Supplemental Nutrition Program for Women, Infants, and Children at least once every two years.
• The Minnesota Department of Health did not comply with the state’s agreement with the U.S. Treasury for the transfer of funds from the federal government for the Special Supplemental Nutrition Program for Women, Infants, and Children.

Audit Scope

Our scope included programs we determined to be major federal programs for the State of Minnesota for fiscal year 2014, including the Special Supplemental Nutrition Program for Women, Infants, and Children (CFDA¹ 10.557), Public Health Emergency Preparedness (CFDA 93.069), and National Bioterrorism Hospital Preparedness (CFDA 93.889).

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¹ The Catalog of Federal Domestic Assistance (CFDA) includes unique numbers assigned by the federal government to identify its programs.