Winona Health ServicesNon-Profit

Reporting Significant Weakness in Internal Control Over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Corporation is managing the federal awards in compliance with federal statutes, regulations, and terms and conditions of the federal award. Condition: The Corporation?s special reports submitted to the Department of Health and Human Services for Period 1 TIN #410713914 and #411936536 did not have documented review and approval by a separate individual outside of the preparer. Cause: The Corporation did not have a policy in place to review and approve the report submitted to the Department of Health and Human Services for Period 1. Effect: The lack of adequate policies governing report submission increases the risk that the report could be filed incorrectly. Questioned Costs: None reported. Context: Key line items were tested on the Period 1 Department of Health and Human Services special report, noting no errors. Repeat Finding from Prior Years: No Recommendation: We recommend the Corporation implement a control process which includes documentation of secondary review and approval of required reports to be submitted to the federal agency. Views of Responsible Officials: Management agrees with the finding.